Sejak: 14 Jul 2018
|Dikirim: Sab Jul 14, 2018 3:11 am Judul: Implementation of Income Tax on Jns2 Employment Given to Contractor
|Companies engaged in oil palm plantations use the services of contractors in the form of legal entities to perform land clearing, maintenance and planting of oil palm.
The types of work assigned to contractors are as follows:
1. Land Clearing, ie type of land clearing activity.
2. Up Keep, ie type of maintenance activities.
3. Construction, which is the type of road-building activities, trenches, and the like.
4. Labor of seedlings, that is kind of activity of preparing labor to be employed in seedling field.
5. Transportation, which is the type of transportation activity in the location of the plantation which is calculated by rit.
6. Buildings, ie types of construction activities of settlement facilities used for plantations.
7. Handling Fee, which is a type of activity that includes services on the procurement of goods for plantation purposes.
For all of the above activities, the company has been subject to 10% VAT. Questions arising from the above case is the type of work anywhere including the object of final PPh deduction or Income Tax Article 23?