Tax planning is a Lawful and sensible arrangement of business and personal affairs in such a way as to attract the lowest possible incidence of tax.
Tax planning is not prohibited because it is not explicit and implicit in the rules listed. Because not banned then arises of how to do tax planning. There are two ways that often familiar in our ears, the Tax Avoidance and Tax Evasion.
• Tax Avoidance is an attempt to minimize the tax burden by using the gaps in laws and regulations including the anomaly contained in the tax system and not against the law. Examples of Tax Avoidance is the selection method of depreciation Straight line or declining balance giving a more tax savings. In practice, the Tax Avoidance is often referred to as the (Tax Planning).
• Tax Evasion is an act or effort made fraudulently or dishonestly so the tax paid by the taxpayer less than that should be paid according to applicable regulations and are illegal. The first example is to keep books in two versions, one for management purposes and one for tax. The second is to report fictitious expenses in SPT.
Some ways the implementation of tax planning (tax planning):
• Selecting the procurement of assets: Capital Lease vs. Purchase.
• Use Transfer Pricing and Thin Capitalization.
• Choosing the depreciation methods: Straight Line versus Declining Balance.
• Choosing a rewarding alternative / facilities / benefits to employees.
• Taking advantage of the tax provisions Inter corporate Dividend.
TAX PLANNING
Kamis, 17 Desember 2009
TUGAS PO
Jumat, 20 November 2009
CM-GP-019
PURCHASE
ORDER
PT. SURYARAYA RUBBERINDO INDUSTRIES
Factory : Jalan Raya Narogong Km. 23,852 Dayeuh-Cileungsi-Bogor
Phone : (021) 8230555 Fax : (021) 8230053
NPWP No. 01.069.484.2-052.000 Jl. Raya Narogong Km. 23,8 Cileungsi
Cileungsi –
Date : 06-11-2009
PR Number :
PO Desc : KONTRAK Q-IN 200
KUMHO PETROCHEMICAL, CO. LTD.
JL. JEND. GATOT SUBROTO 3, 3RD FLOOR
MENARA JAMSOSTEK
JAKARTA SELATAN, DKI JAKARTA, Indonesia
ATTN : MR. KYOUNGIN CHON
FAX :
Please deliver to :
PT. Suryaraya Rubberindo Industries
| No. | Item | Description | Quantity | Unit Price | Amount |
| | MAT-002-SR04 | KUMHO 1712 | 16.800,00 KG | USD 2,0000 | 33.600,0000 |
| | Sub Total | 33.600,0000 | |||
| Term of Payment Immediate Total USD 33.600,0000 | |||||
Note : 21-Dec-09 (ETD 25-Nov-09)
PADA SETIAP SURAT JALAN HARAP MENCANTUMKAN NO. PO DAN ITEM / NO. PART
· Tagihan lengkap harap diserahkan ke S.R.I. paling lambat 1(satu) minggu setelah delivery
· Harap memperhatikan LK3 ( Lingkungan Kesehatan Keselamatan Kerja )
· Pada saat Tukar Invoice harap melampirkan Copy PO dan Receive Original dari SRI
Tugas Conditional Sentences
Jumat, 06 November 2009
NPM : 20207350
Kelas : 3 EB 10
Summary of Basic Verb Form Usage in Conditional Sentences
Verb Form in the “If Clause”
Simple Present
1. Water (freeze) will freeze if the temperature goes below 32°F/0°C.
This situation express a habitual activity.
2. If I don’t eat breakfast tomorrow morning, I (get) will get hungry during
class.
In truth, I don’t eat breakfast tomorrow morning.
3. If the weather is nice tomorrow, we (go) will go on a picnic.
In truth, the weather is go bad.
4. If I have a big salary , I (buy) will buy a nice house with a large
garden.
In truth, I don’t have a big salary.
5. The fire (rise up) will rise up if there are an oxygen.
This situation express an established.
Simple Past
1.If I had enough apples, I (bake) would bake an apple pie this afternoon.
In truth, I didn’t have enough apples.
2.I would fix your bicycle if I (have) had a screw driver of the proper size.
In truth, I didn’t have a screw driver.
3.I (make) would make a tomato salad for the picnic tomorrow if the tomatoes
in my garden were ripe.
In truth, the tomatoes in my garden weren’t ripe.
4.Jack would shave today if he (have) had a sharp razor.
In truth, Jack didn’t have a sharp razor.
5.If I taught this class, I (give) wouldn’t give tests.
In truth, I didn’t teach this class.
6.If he were here right now, he (help) would help us.
In truth, he were not here right now.
7.Sally always answered the phone if she (be) was in her office.
In truth, Sally wasn’t in her office.
Past Perfect
1.If you (tell) had told me about the problem, I would have helped you.
In truth, you hadn’t tell me about the problem.
2.If they (study) had studied, they would have passed the exam.
In truth, they hadn’t study.
3.If I (not slip) hadn’t slipped on the ice, I wouldn’t have broken my arm.
In truth, I had slip on the ice.
4.If he (be) had been at home right now, I would have visited him.
In truth, he hadn’t be at home right now.
5.If I (have) had had enough time, I would have written to my parents
yesterday.
In truth, I hadn’t have enough time.
Inquiry Letter and The Translate
Jumat, 30 Oktober 2009
University
February 02, 2007
Powder Coating Department
HOOVEN Philippines, Inc.
7th Floor Strata Bldg.
Mandaluyong
Attention: Mr. Harvey Henderson, Manager, Powder Coating Department
Dear Sir:
Subject: Fluorocarbon Coating of Structural Aluminum Materials
Due to my desire to accomplish my research paper to be submitted on February 16, 2007, I write this letter to ask for a brochure and illustrations about Fluorocarbon Coating of Structural Aluminum Materials. With that brochure and illustration, I can gather such pertinent data that I need regarding on that topic.
I appreciate your response about this matter.
Very Truly Yours,
Marvin O. Gonda
Sophomore,
Civil Engineering Student
The Translate Into Indonesian
University
02 Februari, 2007
Departemen Powder Coating
Hooven Filipina, Inc
Strata 7th Floor Jl.
Mandaluyong
Perhatian: Mr Harvey Henderson, Manajer Departemen Powder Coating
Hormat Saya,
Perihal: Bahan Struktural Fluorocarbon Coating Aluminium
Karena keinginan saya untuk menyelesaikan penelitian saya tentang kertas untuk diserahkan pada 16 Februari 2007, saya menulis
Saya menghargai tanggapan Anda tentang hal ini.
Hormat Kami,
Marvin O. Gonda
Siswa Teknik Sipil
Tahun kedua,
