(attached in the explanation)

06:49 Jul 1, 2013
This question was closed without grading. Reason: Other

Indonesian to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Indonesian term or phrase: (attached in the explanation)
WPLN yang berbentuk dana pensiun yang pendiriannya sesuai dengan ketentuan perundang-undangan di
negara mitra P3B Indonesia dan merupakan subjek pajak di negara mitra P3B Indonesia
earlyesther
Local time: 17:45


Summary of answers provided
5 +1(terlampir dalam penjelasan dibawah ini)
Sangga Saiful
5subject to tax
Graham Benne (X)


Discussion entries: 5





  

Answers


1 hr   confidence: Answerer confidence 5/5
subject to tax


Explanation:
I would make it "A Non-resident Tax Payer .... is subject to tax ...

UK HMRC document: (see ref below) INTM332210 - Double Taxation applications and claims - Subject to tax: Background
The expression "subject to tax" usually means that the person must actually pay tax on the income in their country of residence.

However, a person is still regarded as "subject to tax" if, for example, he or she does not pay tax because their income is sufficiently small that it is covered by personal allowances that are available to set against liability to tax in the other country.

A person is not regarded as "subject to tax" if the income in question is exempted from tax because the law of the other country provides for statutory exemption from tax.


    Reference: http://www.hmrc.gov.uk/manuals/intmanual/intm332210.htm
Graham Benne (X)
United Kingdom
Local time: 10:45
Native speaker of: English
Notes to answerer
Asker: Hi Graham, nice to meet you here :) Finally I translated the sentence to :"Non-resident Tax Payer is a pension fund that is established according to the laws in Tax Treaty partner countries of Indonesia and is a tax subject in those Tax Treaty partner countries of Indonesia." I'm sure it is the most appropriate one. Once again thank you. Your explanation really helps.

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5 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
(terlampir dalam penjelasan dibawah ini)


Explanation:
IMHO

Berdasarkan hasil diskusi diatas, maka penjelasan dari 1 kalimat lengkap dari penanya adalah sebagai berikut:

Bahasa sumber: WPLN yang berbentuk dana pensiun yang pendiriannya sesuai dengan ketentuan perundang-undangan di negara mitra P3B Indonesia merupakan subjek pajak di negara mitra P3B Indonesia.

Bahasa sasaran: Non-resident Taxpayers in the form of a Non-Government Pensions and Annuities that its establishment in accordance with the provisions of the legislation in P3B counterpart countries of Indonesia are subject to taxation in the P3B counterpart countries of Indonesia.

Ada sedikit kerancuan dalam teks sumber yang ditulis oleh penanya, yaitu penggunaan kata dan. Bila dilihat secara seksama, kalimat dalam bahasa sumber tersebut merupakan kalimat majemuk bertingkat penjelas/pengganti subjek, sehingga saya berinisiatif menghilangkan kata dan tersebut.

Frasa dana pensiun dalam teks sumber merupakan sebuah lembaga pembayaran dana pensiun dan tunjangan lainnya sehingga saya menerjemahkannya sebagai Non-Government Pensions and Annuities. Ini diperjelas dengan frasa yang muncul setelahnya, yaitu yang pendiriannya ; dimana kata pendirian merujuk pada lembaga atau organisasi bukan individu. Istilah Non-Government Pensions and Annuities bisa dilihat pada ref. paling akhir dari penjelasan ini (P3B antara Indonesia dan salah satu negara mitra).

P3B merupakan singkatan dari Perjanjian Pencegahan Pajak Berganda yang secara harfiah diterjemahkan sebagai Double Taxation Avoidance Agreement.
(http://www.hplaw.co.id/implementation-of-mutual-agreement-pr... alinea ke-2, baris ke-2)
(http://www.kanwiljogja.pajak.go.id/ppajak.php?id=2050)

Penjelasan tentang P3B bisa dilihat di referensi di bawah ini:
http://fungsiumum.blogspot.com/2013/06/pengertian-perjanjian...

Sedangkan P3B antara Indonesia dan salah satu negara mitra bisa dilihat di ref. di bawah ini:
http://www.advocatekhoj.com/library/agreements/doubletaxatio...

Sangga Saiful
Indonesia
Local time: 18:45
Native speaker of: Native in IndonesianIndonesian

Peer comments on this answer (and responses from the answerer)
agree  Norazilinah Ingram
4 hrs
  -> Thanks for your opinion, but the translation suggested by the discussion poster is more effective. :)
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