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38-531: (Redirected from Pajak ) "Pajak" redirects here. For Indonesian tax, see Taxation in Indonesia . [REDACTED] Look up pająk , Pajak , Pająk , or Pajonk in Wiktionary, the free dictionary. Pająk ( Polish pronunciation: [ˈpajɔŋk] ) is a Polish surname, meaning " spider ". Pajonk is a phonetic respelling. Notable people with

76-613: A Tax Return form which details and reports the calculation of tax payment owed by them. Tax Returns may cover a tax period or a tax year. Tax Payments shall be letters used by taxpayers to pay or remit tax due to the state cash through Post Offices and/or state- or regional administration-owned banks or other payment point appointed by the Minister of Finance. The penalties for Tax Evasion and Avoidance are very strict in Indonesia. For Underpaid -Tax, Additional Underpaid-Tax, Overpaid -Tax and Nil-Tax Assessments- which may be received by

114-472: A "unit of selection ". Genes , genomes , or groups may function as individual units. Asexual reproduction occurs in some colonial organisms so that the individuals are genetically identical. Such a colony is called a genet , and an individual in such a population is referred to as a ramet. The colony, rather than the individual, functions as a unit of selection. In other colonial organisms, individuals may be closely related to one another but may differ as

152-465: A flat rate of 25% of net income. The VAT is imposed in a flat rate of 10% on the gross rental income. Per 1 April 2022, maximum a Goods and Services Tax ( GST ) is levied at the rate of 11% at point of sales. Sales and services tax are exempt from cottage economies and industries. A VAT rate of 0 (zero) percent is applied to the following taxable events: VAT base on equivalent to the sale price/service fee or import/export value. Land Tax and Tax for

190-429: A part of a greater whole insofar as they are bound to family, a social context, and/or a political order. With the rise of existentialism , Søren Kierkegaard rejected Hegel's notion of the individual as subordinated to the forces of history. Instead, he elevated the individual's subjectivity and capacity to choose their own fate. Later Existentialists built upon this notion. Friedrich Nietzsche , for example, examines

228-470: A property tax of 0.10%. -Properties that are valued between 2 billion rupiah and 10 billion rupiah have a property tax of 0.20%. -Property that are valued more than 10 billion rupiah have a tax of 0.30%. Tax on Rental Income The tax on rental income depends on the residence, the use of the space and other specifics. Rental income tax for non-residents in Indonesia is imposed in a flat rate of 20% of gross income. For income gained by companies, they are taxed by

266-525: A rate of 20% from payments to foreign companies. A company is responsible to pay the obligations for the tax in the case the company’s home country is Indonesia. A foreign company that is operating in an establishment in Indonesia and performs different activities in Indonesia is obligated to pay the taxes that are put by Indonesia. In the case that the foreign company does not have an entity in Indonesia but makes income through different business activities in this country, then tax liability through withholding of

304-480: A result of sexual reproduction . Although individuality and individualism are commonly considered to mature with age/time and experience/wealth, a sane adult human being is usually considered by the state as an "individual person" in law, even if the person denies individual culpability ("I followed instructions"). An individual person is accountable for their actions/decisions/instructions, subject to prosecution in both national and international law, from

342-401: A right derived from their nature as a rational being. Individualism and Objectivism hold that a civilized society, or any form of association, cooperation or peaceful coexistence among humans, can be achieved only on the basis of the recognition of individual rights  — and that a group, as such, has no rights other than the individual rights of its members. The principle of individual rights

380-605: A series of interconnected processes that, working together, give the appearance of being a single, separated whole. In this way, anatman, together with anicca , resembles a kind of bundle theory . Instead of an atomic, indivisible self distinct from reality, the individual in Buddhism is understood as an interrelated part of an ever-changing, impermanent universe (see Interdependence , Nondualism , Reciprocity ). Empiricists such as Ibn Tufail in early 12th century Islamic Spain and John Locke in late 17th century England viewed

418-567: A tax resident. Indonesia has a stratification of taxation including Income Tax, Local Tax (Pajak Daerah) and Central Government Tax. The relevant fundamental taxation laws of Indonesia include, sorted by enactment: Indonesian Taxation law provides the following definitions to clarify whom exactly is obligated to pay tax: Individuals or statutory bodies which meet relevant criteria stipulated, including certain tax collectors or withholders. Statutory bodies are defined by Indonesian Taxation Law as groups of persons and/or capital which constitutes

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456-489: A twelve-month period or are present for at least one day with intent to remain. Generally if one is present less than 120 days, then no tax is owed except on Indonesia source income. Some tax treaties may supersede this or defer to the Indonesia presence test for the year in question. Tax treaties deal with taxation of foreign source income for services rendered in Indonesia which are generally taxed if performed for 120+ days (depending upon treaty) even though one may not be

494-425: A unit. These are more clearly defined as such entities undertaking or not undertaking businesses, covering limited liability companies, limited partnership companies, other companies, state or regional administration-owned companies in whatever names and forms, firms, joint companies, cooperatives, pension funds, partnerships, groups, foundations, mass organisations, social and political organisations or organisations of

532-495: Is applied where the more fortunate wealthier are enforced to meet their moral obligation of a heavier burden of tax- regardless of arbitrary arguments to its fairness. The tax-free poverty threshold for Indonesian income earners is also dependent on regions as there exists some disparity between the purchasing power of the Rupiah between regions and intra-regionally between larger urban cities and smaller ones. The Capital, Jakarta

570-627: Is considered the most expensive city in term of all goods, services and wages. Income taxation is subject to provincial ( Provinsi ) government regulations defined by the economic realities of that particular area. As mentioned above, the poorer denizens are exempt from almost all taxation. Although rates are Regionally variable, for the sake of illustration income tax basically employs a progressive rate , commencing at 10% gross salary income per annum , sliding to 30% per annum. Regulations are being debated as of 2008 to include income from shares , dividends , trusts , and such related. For example,

608-511: Is different from Wikidata All set index articles Taxation in Indonesia Taxation in Indonesia includes income tax, value added tax (goods and sales tax) and carbon tax. Indonesian taxation is based on Article 23A of UUD 1945 ( 1945 Indonesian Constitution ), where tax is an enforceable contribution exposed on all Indonesian citizens, foreign nationals and residents who have resided for 183 cumulative days within

646-463: Is imposed on carbon emission that give negative impact to environment. The direction of imposition of carbon tax is in regard of carbon market roadmap and/or carbon tax roadmap which include carbon emission reduction strategy, priority sector target, renewable energy development and harmonization of various other regulation. Carbon tax is imposed with the principle of just and affordable, based on global and national business climate. Carbon tax in Indonesia

684-588: Is set at higher or at the same price of carbon price in carbon market with lowest price of Rp30,00 (0.21 cent dollar at May 2022) per Kilogram Carbon Diokside equivalent (CO2e). The first sector in July 2022 to be charged with carbon tax in Indonesia is coal steam power plant. Individuals From the 15th century and earlier (and also today within the fields of statistics and metaphysics ) individual meant " indivisible ", typically describing any numerically singular thing, but sometimes meaning "a person". From

722-407: Is the only moral base of all groups or associations. Since only an individual man or woman can possess rights, the expression "individual rights" is a redundancy (which one has to use for purposes of clarification in today's intellectual chaos), but the expression " collective rights " is a contradiction in terms. Individual rights are not subject to a public vote; a majority has no right to vote away

760-533: The Court of Appeals at taxpayer expense. Indonesia has a series of progressive sliding rate taxes for all categories. Furthermore, as a developing nation, much economic activity is done at the 'cottage' level where sales and services taxation are tax exempt. Indonesia's taxations system recognises the economic reality of the majority poorer citizens and the poor are exempt from almost any taxation. The underlying ethic of " gotong-royong "- "neighbourly [sic moral] help"

798-466: The surname Pająk . If an internal link intending to refer to a specific person led you to this page, you may wish to change that link by adding the person's given name (s) to the link. Retrieved from " https://en.wikipedia.org/w/index.php?title=Pająk&oldid=1241013998 " Categories : Surnames Polish-language surnames Hidden categories: Pages with Polish IPA Articles with short description Short description

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836-411: The 17th century on, an individual has indicated separateness, as in individualism. In biology , the question of the individual is related to the definition of an organism , which is an important question in biology and the philosophy of biology , despite there having been little work devoted explicitly to this question. An individual organism is not the only kind of individual that is considered as

874-534: The Finance Ministry regulations, companies with gross turnover under 4.8 Billion (IDR) is only 0.5% of the total revenue (in this case not on the profit) since July 2018 (to be paid monthly). Annual Property taxes In Indonesia, property taxes are imposed through progressive rates. In this logic; - Properties that have the value of 200 million rupiah have a property tax of 0.01%. -Properties that are valued between 200 million rupiah and 2 billion rupiah have

912-584: The Land Tax obligation of Indonesians. Exemptions from Land Tax exist for poorer society. Land Tax calculations are considered a highly specialised skill- most especially as the punishments and sanctions for false reportage are very severe and indeed costly. Passenger Vehicle Tax is required to be paid by all owners, the rationale being those fortunate enough to afford a motor vehicle can afford to subsidise their poorer brethren who rely on far less luxurious public transportation. Again, Regional Government legislates

950-594: The Police's cash-cow. Petroleum is taxed at a rate of approximately 25% – though remains cheaper than neighbouring developed nations such as Australia or Singapore. Carbon tax is a new tax come into effect in Indonesia starting July 1st 2022 as part of Indonesia’s tax reform. As one of the non-trade fiscal instrument, the carbon tax is aimed to change behaviour, supporting emission decrease and encourage investment and innovation. According to Law No.7/2021 about The Law on Harmonization of Tax Regulations in Indonesia, Carbon tax

988-628: The Regional government- which is less than real market worth. This calculated value has the caveat of being a legally non-negotiable purchase price if the Government wishes to procure said land. In Jakarta , land tax is 10% of Government calculated value. Non-Indonesians may not legally own land but may arrange long-term assured leases from the Indonesian Central Government. As such, Foreign Nationals may not subject to

1026-412: The buildings constructed thereupon must be paid annually, or may be paid via arrangement in ten-year blocks by Indonesian land title deed -holders, pursuant to relevant criteria for exclusions. In general terms, this tax is applicable mainly to those of the middle classes and upwards. Land holding businesses must also pay this tax.″— Land and Constructions thereupon are calculated at a value calculated by

1064-515: The debtor in the form of letters, warrants and administrative sanctions. Tax Credits for over-taxation or overpayment is withheld until the subsequent year- as payouts are not issued within the same financial year. Independent works/jobs shall be jobs executed by individuals having special expertise in a bid to earn income not bound by certain working relations. Appeals against the Directorate General of Taxes may be arbitrated via

1102-405: The external world. Each time the mind applies its concepts to the world, the concept is revealed to be only partly true, within a certain context; thus the mind continually revises these incomplete concepts so as to reflect a fuller reality (commonly known as the process of thesis, antithesis, and synthesis). The individual comes to rise above their own particular viewpoint, and grasps that they are

1140-492: The few small-scale businesses whose criteria are stipulated by the Minister of Finance . The Indonesian Tax Period is defined as one calendar month or other periods stipulated by a decision of the Minister of Finance at the maximum of 3 (three) calendar months (quarters). Tax Year shall be the period of 1 (one) calendar year unless taxpayers use accounting years different from the calendar year. Indonesian Taxpayers must submit

1178-458: The individual as a tabula rasa ("blank slate"), shaped from birth by experience and education. This ties into the idea of the liberty and rights of the individual, society as a social contract between rational individuals, and the beginnings of individualism as a doctrine. Georg Wilhelm Friedrich Hegel regarded history as the gradual evolution of the Mind as it tests its own concepts against

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1216-666: The individual's need to define his/her own self and circumstances in his concept of the will to power and the heroic ideal of the Übermensch . The individual is also central to Sartre 's philosophy, which emphasizes individual authenticity, responsibility, and free will . In both Sartre and Nietzsche (and in Nikolai Berdyaev ), the individual is called upon to create their own values, rather than rely on external, socially imposed codes of morality. Ayn Rand 's Objectivism regards every human as an independent, sovereign entity that possesses an inalienable right to their own life,

1254-449: The most urbanised and industrialised region, DKI Jakarta (Special Administrative Region of Greater Municipality of Jakarta), income taxation commences with salaries greater than one million Rupiah ( IDR ) per calendar month, at a rate of 10%, which slides progressively to 40%. Companies in Indonesia are taxed at a rate of 25%, for both domestic and international sourced income. Resident Indonesian companies are required to withhold tax at

1292-487: The same type, institutions, permanent establishments and other forms of statutory bodies. Companies and entrepreneurs are defined in the context of Indonesian Taxation Law as those in their business activities or works/jobs produce goods, import goods, export goods, undertake trading businesses, utilize goods, provide or utilize services from regions outside the customs area. Companies are subject to Value-Added Tax , pursuant to Law of 1984 and all amendments, excluding

1330-660: The specific definitions regarding this tax. For the city of Jakarta, the city with the greatest vehicle ownership, most congested city, 1% of current vehicle real agreed market is due annually. Furthermore- passenger vehicles with an engine capacity greater than 4 cylinders are taxed again and as are those mass greater than 1500 kilogrammes (commonly four-wheel drives and SUV's ). Transportation and logistics vehicles, trucks /lorries, buses , vans and utility pick-ups are taxed according to axle number, vehicle mass and maximum safe gross loaded weight . Maximum loaded weight inspections are frequent and random and joked colloquially as

1368-761: The surname include: Antoni Pająk (1893–1965), Polish politician Daria Pająk (born 1993), Polish bowler Grzegorz Pająk (born 1987), Polish volleyball player Henryk Pająk (born 1937), Polish writer, journalist and publisher Janusz Pająk (born 1944), Polish wrestler John Pajak (1932–2009), American judge Leon Pająk (1909–1990), Polish army officer Marek Pająk (born 1977), Polish musician and singer Dirk-Achim Pajonk (born 1969), German athlete Tomáš Pajonk (born 1981), Czech politician Kantor Pajak Indonesian. See also [ edit ] All pages with titles containing Pajak All pages with titles containing Pajonk [REDACTED] Surname list This page lists people with

1406-493: The tax by the individual/company that pays the income is imposed. Normal rate of taxation in Indonesia corporate income is 25%. Companies that put a minimum of 40% of their shares to the public and are listed in the Indonesia Stock Exchange offer are taxed on 20%. Companies that have a gross turnover below 50 Billion (IDR) have a discount on 50% from the standard corporate income tax, in other words 12.5%. From

1444-405: The time that they have reached the age of majority , often though not always more or less coinciding with the granting of voting rights , responsibility for paying tax , military duties , and the individual right to bear arms (protected only under certain constitutions). In Buddhism , the concept of the individual lies in anatman , or "no-self." According to anatman, the individual is really

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