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Books
   
  Books For Sale  
     
  1. Codification of General Tax Provisions and Procedures  
  2. Codification of Income Tax
  3. Codification of Value Added Tax On Goods and Services and Sales Tax On Luxury Goods and Its Amendment
  4. Taxation Treatment of Permanent Establishment
  5. Taxation of Expatriate Employee
  6. Income Tax Article 23 and 26 from time to time
  7. Avoidance of Double Tax Agreement and Its Implementation in Indonesia  
 


1. Codification of General Tax Provisions and Procedures

" Codification of Tax Law Number 6 Year 1983 and Its amendment "

 

Specification:
Number of Pages : 331 pages
Composed by : Jaja Zakaria, M.Sc.
Language : Bahasa Indonesia
Price : Rp 100,000.00 / US $ 13
Price not include post or courier fee

It is not easy to read a taxation law. This is because the body of law is written down separately with the elucidation. Most of us are lazy to read the elucidation of law, which are always placed separately with the body of the law, whereas in fact there are several important principles and explanations were not written down in the body of the law but in the elucidation. The second obstacle is the amendments of the taxation laws were done frequently, hence to knowing completely the taxation laws we should read several laws one by one.

This book contains 3 Chapters. The First Chapter is about Law Number 16 Year 2000 concerning the Second Amendment on Law Number 6 Year 1983 regarding General Taxation Provisions and Procedures. The Law is showed up side by side between the Body of Law (Articles and Paragraphs) and their Elucidations; hence it is very easy to read the Law completely (to read the body of law and its elucidation simultaneously). The Second Chapter, is One Manuscript of Law Number 6 Year 1983 concerning General Taxation Provisions and Procedure as several times amended most recently by Law Number 16 Year 2000. In this chapter, beside the readers are accommodated to read the Law concerning General Tax Provisions and Procedures composed in one Manuscript (it covered the Articles / paragraphs which were not amended, the Articles/paragraphs which were amended, and the Articles/paragraphs which were added to the Law), the Manuscript is also showed up side by side between the Body of Law (Articles and Paragraphs) and their Elucidations. By reading the Manuscript the reader is not necessary to read Law Number 6 Year 1983 and its amendment (two amendments) one by one. The Third Chapter is about the Codification of Law Number 6 Year 1983 and its amendments. The content of this Chapter is a complete compilation of Law Number 6 Year 1983, Law Number 9 Year 1994 and Law Number 6 Year 2000 which orderly arranged article by article, paragraphs by paragraphs, so the readers are facilitated to compare between one with another and to identify the differences between each other.

By having this book, problems to having General Tax Provision and Procedure Law book continuously in connection with the statute of limitation of tax assessment and tax collection in the period of 10 years can be solved.

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2. Codification of Income Tax Law

" Codification of Tax Law Number 7 Year 1983 and Its Amendment "

 

Specification:
Number of Pages : 361 pages
Composed by : Jaja Zakaria, M.Sc.
Language : Bahasa Indonesia
Price : Rp 100,000.00 / US $ 13
Price not include post or courier fee

This book contains 3 Chapters. The First Chapter is about Law Number 17 Year 2000 concerning the Third Amendment on Law Number 7 Year 1983 regarding Income Tax. The Law is showed up side by side between the Body of Law (Articles and Paragraphs) and their Elucidations; hence it is very easy to read the Law completely (to read the body of law and its elucidation simultaneously). The Second Chapter, is One Manuscript of Law Number 7 Year 1983 concerning Income Tax as several times amended most recently by Law Number 17 Year 2000. In this chapter, beside the readers are accommodated to read the Law concerning Income Tax composed in one Manuscript (it covered the Articles/paragraphs which were not amended, the Articles/paragraphs which were amended, and the Articles / paragraphs which were added to the Law), the Manuscript is also showed up side by side between the Body of Law (Articles and Paragraphs) and their Elucidations. By reading the Manuscript the reader is not necessary to read Law Number 7 Year 1983 and its amendment (three amendments) one by one. The Third Chapter is about the Codification of Law Number 7 Year 1983 and its amendments. The content of this Chapter is a complete compilation of Law Number 7 Year 1983, Law Number 7 Year 1991, Law Number 10 Year 1994, and Law Number 17 Year 2000 which orderly arranged article by article, paragraphs by paragraphs, so the readers are facilitated to compare between one with another and to identify the differences between each other.

By having this book, problems to having Income Tax Law book continuously in connection with the statute of limitation of tax assessment and tax collection in the period of 10 years can be solved.

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3. Codification of Value Added Tax On Goods and Services and Sales Tax On Luxury Goods and Its Amendment

" Codification of Tax Law Number 8 Year 1983 and Its amendment "

Specification:
Number of Pages : 201 pages
Composed by : Jaja Zakaria, M.Sc.
Language : Bahasa Indonesia
Price : Rp 100,000.00 / US $ 13
Price not include post or courier fee

The book contains 3 Chapters. The First Chapter is about Law Number 18 Year 2000 concerning the Second Amendment on Law Number 8 Year 1983 regarding Value Added Tax on Goods and Services and Sales Tax on Luxury Goods. The Law is showed up side by side between the Body of Law (Articles and Paragraphs) and their Elucidations; hence it is very easy to read the Law completely (to read the body of law and its elucidation simultaneously). The Second Chapter, is One Manuscript of Law Number 8 Year 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as several times amended most recently by Law Number 18 Year 2000. In this chapter, beside the readers are accommodated to read the Law concerning Income Tax composed in one Manuscript (include the Articles/paragraphs which were not amended, the Articles / paragraphs which were amended, and the Articles/paragraphs which were added to the Law), the Manuscript is also showed up side by side between the Body of Law (Articles and Paragraphs) and their Elucidations. By reading the Manuscript the reader is not necessary to read Law Number 8 Year 1983 and its amendment (two amendments) one by one. The Third Chapter is about the Codification of Law Number 8 Year 1983 and its amendments. The content of this Chapter is a complete compilation of Law Number 7 Year 1983, Law Number 11 Year 1994, and Law Number 18 Year 2000 which orderly arranged article by article, paragraphs by paragraphs, so the readers are facilitated to compare between one with another and to identify the differences between each other.

By having this book, problems to having Value Added Tax Law book continuously in connection with the statute of limitation of tax assessment and tax collection in period of 10 years can be solved.

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4. Taxation Treatment of Permanent Establishment

" According to Income Tax Law and Tax Treaty "


Specification:
Number of Pages : 272 pages
Author : Jaja Zakaria, M.Sc.
Language : Bahasa Indonesia
ISBN : 979-97079-0-0
Price : Rp 100,000.00 / US $ 13
Price not include post or courier fee

This book discussed multiple aspects of taxation treatment of permanent establishments. The book contains 2 Chapters. The First Chapter is about taxation treatment of permanent establishments according to Income Tax Law Year 1983 as several times amended most recently by Law Number 17 Year 2000. In this Chapter, it was among others discussed about definition of permanent establishments, tax obligations of permanent establishments, differences between representative office and permanent establishments, tax calculation of permanent establishments as contractor in oil and gas sector, non deductible expenses of permanent establishments, tax calculation of permanent establishments, branch profit tax, tax calculation of permanent establishments which its net income is calculated with Special Calculation Norm (such as tax calculation for income derived from sea and air transport, representative office, and oil and gas drilling fields) . The Second Chapter discussed among other things about definition of permanent establishments according to Indonesian Tax Treaties, activities which are not categorized as permanent establishments, taxation treatment of business profits, calculation of business profits, taxation treatment of turn key project, taxation treatment of interest, dividend and royalty, status of Indonesian tax Treaties within the Indonesian law system, Certificate of Domicile, etc.

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5. Taxation of Expatriate Employee

Based on The Indonesian National Laws and the Indonesia Double Taxation Agreement



Specification:
Number of Pages : 120 pages
Author : Jaja Zakaria, M.Sc.
Language : English
Price : Rp 100,000.00 / US $ 13
Price not include post or courier fee

This book contains 3 chapters. The First Chapter discussed about taxation aspects of expatriate employees, such as legal base of imposing taxes of expatriate employees, employee status for tax purposes, expatriate employees who are not Income Tax subject, tax impose mechanism on income in connection with employment (employment income), tax withholders, parties being subjected to withholding taxes, taxation rights and obligations of tax withholders and parties who are subject to withholding taxes, types of income which are subject to Employee Income Tax (Income Tax Article 21 / Income Tax Article 26), taxation treatment of benefits in kinds and fringe benefits, taxation treatment of expatriate employees who work with foreign country representative office/ representative office / international organizations which are excepted as Tax Subject, taxable income calculation, taxation treatment of taxes paid by employers, Income Tax Article 21 / Article 26 calculation, Standard Salary, tax equalization. The Second Chapter discuses about individuals which are covered by Indonesian Tax Treaties, solution on dual residences status, taxation treatment of income earned from dependent personal service, implementation of Tax Treaty in Indonesia. The Third Chapter, discussed about withholding of Income Tax Article 21 / Income Tax Article 26 procedures.

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6. Income Tax Article 23 and Article 26 from time to time

 

Specification:
Number of Pages : 251 pages
Author : Jaja Zakaria, M.Sc. and Andre Beta Fitrian, B.Bcom.
Language : Bahasa Indonesia
Price : Rp 100,000.00 / US $ 13
Price not include post or courier fee

This book contains 3 chapters. The First Chapter is about Income Tax Article 23 withholding. This chapter discussed about, tax settlement mechanism of Income Tax in Indonesia, withholding tax function in the Indonesian taxation system, elements on Income Tax Article 23 withholding, legal base of Income Tax Article 23 withholding, Tax Withholders, taxation rights and obligations of Tax Withholders, parties being subjected to withholding taxes, types of income which are subject to Income Tax Article 23 from withholding time to time in the period of 1995 - 2002, the rates of Income Tax Article 23 Withholding from time to time in the period of 1995 - 2002, and tax withholding procedures. The Second Chapter is about Income Tax Article 26 withholding. This chapter, discussed among other things about elements of Income Tax Article 26 withholding, legal base of Income Tax Article 26 withholding, Income Tax Article 26 withholders, taxation rights and obligations of tax withholders, parties being subject o Income Tax Article 26 withholding, types of income being subject to Income Tax Article 26 withholding, definition of non residence tax payer, object of Income Tax Article 26 withholding based on Law Number 7 Year 1983, Law Number 10 Year 1994, and Law Number 17 Year 2000, tax rates of Income Tax Article 26 withholding, Income Tax Article 26 withholding procedures, Tax Treaty Provisions related to Income Tax Article 26 withholding, Tax Treaty status under Indonesian Law, implementation of Tax Treaty in Indonesia, tax treaty provisions on furnishing services, interest, dividend, royalty, independent personal services, dependent personal services, directors' fee, and pension, Certificate of Domicile. Third Chapter discussed about taxation sanction/penalties in connection with Income Tax Article 23 and or 26 withholding.

This book gives a clear picture about the withholding of Income Tax Article 23 and 26 for the period of 1995 up to 2003. Due to the statute of limitation of collecting and imposing taxes of 10%, it is of important to have this book.

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7. Avoidance of Double Tax Agreement and It's Implementation in Indonesia


Specification:
Number of Pages : 447 pages
Author : Jaja Zakaria, M.Sc.
Language : Bahasa Indonesia
ISBN : 979-96437-0-8
Price : Rp 150,000.00 / US $ 18
Price not include post or courier fee

This book contains 3 chapters. The First Chapter is about International Double Taxation. In this chapter discussed among other things principle of tax imposition adopted by countries, efforts for avoiding international double taxation, Tax Treaty status within national laws of a country, avoidance double taxation methods. The Second Chapter is about Tax Treaties concluded by Indonesia with other countries. In this chapter are among others discussed about, the history of Avoidance of Double Taxation Agreement in Indonesia, steps of the settlement of a Tax Treaty in Indonesia, languages used in a Tax Treaty, Tax Treaty status within Indonesian national law system. The Third Chapter are among other things discussed about personal scope, generals definitions, object of a Tax Treaty, taxes covered by a Tax Treaty, permanent establishment, income from immovable properties, business profits, shipping and air transport, taxation on associated enterprises, capital gains, interest, dividend, royalties, artists and athletes, pensions, teachers and researchers, students, avoidance of double taxation, non discrimination, exchange of information, diplomatic agents and consular officers, mutual agreement procedure, termination of treaty, and protocol.

It is not easy to read and to understand the manuscript of Avoidance of Double Taxation Agreement. This is because beside the readers have to know and understand about the relevant tax laws of the country concerned, they have also to know and understand several aspects of international laws. The provisions are also written in the law language.
This book beside discussed about the provisions of the Avoidance of Double Taxation Agreements concluded by Indonesia in general, also discussed about how the implementation of such provisions in Indonesia based on Indonesian National Tax Laws. By reading this book the readers will be assisted to understand the meaning and interpretation of the provisions contained in the Avoidance of Double Taxation Agreement.

 

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Those books are not sell in book store

 

How to order :

Directly visit our office at this address below :

Jaja Zakaria & Rekan
Graha Pratama Building, 17th Floor
JL. M.T. Haryono Kav. 15
Jakarta 12810

Or send your details to :

Andre Beta Fitrian
Telephone : (021) 83793853 / 7707441
Fax :
83793853 / 7707441
: zazaka@indosat.net.id / andre.bf@pajak-indonesia.com

Those books will delivered after money transfered
Please fax the money transfered receipt to no. fax above

 
 
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