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04:09 Mar 27, 2013 |
English to Indonesian translations [PRO] Law: Taxation & Customs / Taxation | |||||||
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| Selected response from: ErichEko ⟹⭐ Indonesia Local time: 02:45 | ||||||
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5 +1 | dividen berkredit pajak |
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dividen berkredit pajak Explanation: Makna dari kamus Oxford: frank denoting dividends and other payments carrying a tax credit which can be offset against advance corporation tax by the company which receives them. Jadi, dividen tersebut mengandung kredit pajak, alias tidak lagi bisa dipajak, malah mengurangi pajak. Berikut penjelasan dari yang ahlinya pajak (=Dirjen Pajak). Ref: http://www.pajakonline.com/engine/artikel/art.php?artid=2582 Negara lain telah berupaya menghilangkan atau mengurangi efek double taxation dividen ini. Kelompok pertama adalah Negara yang menerapkan dividend imputation system seperti Australia, New Zealand, dan Kanada. Dengan sistem ini, saat menerima dividen, pemegang saham juga menerima kredit pajak (franking credit) untuk mengurangi pajak PPh pribadi. |
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