Isi Aturan Baru Dirjen Pajak tentang Tax amnesty

Direktur Jenderal (Dirjen), Ken Dwijugiasteadi, Pajak merilis aturan baru soal tax amnesty atau pengampunan pajak. Aturan ini dikeluarkan untuk menjawab keresahan masyarakat terkait kebijakan tax amnesty.

Peraturan Dirjen (Perdirjen) yang diperoleh detikFinance tersebut bernomor Per-11/PJ/2016, tentang Pengaturan Lebih Lanjut Mengenai Pelaksanaan Undang-Undang Nomor 11 tahun 2016 tentang Pengampunan Pajak. Ada beberapa poin penting dalam aturan ini yang perlu diperhatikan para wajib pajak.

Misalnya, di pasal 1 ayat 1 menyebutkan wajib pajak yang mempunyai kewajiban menyampaikan Surat Pemberitahuan (SPT) Pajak Penghasilan (PPh) berhak mendapat pengampunan pajak.

Di ayat 2 menyebutkan, orang pribadi seperti petani, nelayan, pensiunan, tenaga kerja Indonesia atau subyek pajak warisan yang belum terbagi, yang jumlah penghasilannya pada tahun terakhir di bawah penghasilan tidak kena pajak (PTKP), diperbolehkan tidak menggunakan haknya mengikuti pengampunan pajak.

Poin penting lainnya yang kerap menjadi pertanyaan wajib pajak adalah tentang wajib melapor harta warisan. Di pasal 2 ayat 2 Perdirjen ini menyebutkan, harta warisan bukan merupakan obyek pajak apabila:

• Diterima dari ahli waris yang tidak memiliki penghasilan atau penghasilan di bawah PTKP.
• Harta warisan sudah dilaporkan dalam SPT tahunan pajak penghasilan pewaris.

Selain itu di pasal 3, mengatur tentang penyampaian atau pembetulan SPT tahunan PPh. Pada ayat 1 menyebutkan, bagi wajib pajak yang tak mengikuti pengampunan pajak, dapat menyampaikan SPT tahunan PPh atau membetulkan SPT tahunan PPh

Ayat 2 menyebutkan, harta yang diperoleh dari penghasilan yang telah dikenakan PPh atau harta yang diperoleh dari penghasilan yang bukan obyek PPh dan belum dilaporkan dalam SPT Tahunan PPh, berlaku ketentuan berikut:

• Dalam hal SPT Tahunan PPh telah disampaikan, wajib pajak dapat membetulkan SPT tahunan PPh.
• Dalam hal SPT Tahunan PPh belum disampaikan, wajib pajak dapat melaporkan harta tersebut dalam SPT Tahunan PPh.

Pada pasal 4 mengatur soal nilai wajar harta. Ayat 1 menyebutkan, nilai wajar harta tambahan adalah nilai yang menggambarkan kondisi dan keadaan dari aset yang sejenis atau setara berdasarkan penilaian wajib pajak.

Ayat 2 menyebutkan, nilai wajar untuk harta tambahan selain kas atau setara kas, adalah nilai yang menggambarkan kondisi dan keadaan dari aset yang sejenis atau setara menurut penilaian wajib pajak pada akhir tahun pajak terakhir.

Sedangkan di ayat 3 menyebutkan, nilai wajar yang dilaporkan wajib pajak dalam surat pernyataan harta tak dilakukan pengujian atau koreksi oleh Ditjen Pajak. Selain itu, dalam Perdirjen ini dilengkapi pula lampiran tentang tata cara pembetulan SPT Tahunan PPh serta pelaporan harta.

Source : Detik.com

7 great reasons to fart without holding back

There are few topics that people find more uncomfortable to talk about than farting. Most people feel really embarrassed when it happens, warning those around them that it will soon smell rather unpleasant. But it's obviously a completely normal bodily function that we all do, and if you look a little deeper, you'll find out that it's actually really healthy for you. Passing gas is nothing to be embarrassed about; in fact, it can tell you some important information about what's happening in your body:
1. An early warning signal
No matter what you do, there is no way to completely rid yourself of gas. But that's a good thing, because your farts can tell you a lot about your health. Even if you sometimes find it annoying, you should be grateful for them because they are early warning signals for several health problems. Strong smells, high frequency, and/or unusual pain while tooting can all be signs of serious illness. If you are regularly experiencing these symptoms, you might want to mention them to your doctor.

2. They reduce bloating
We've all been there: You just downed a gigantic, delicious meal and now you're sitting fat and happy in the corner. But not only do you feel five times your size, you actually are. When a large amount of food has to be digested all at once, your body stores excess water and your intestines produce excess gas. When you let that loose, your stomach will feel much better and your jeans will be easier to button.

3. The stench is good for you
That's right: It is healthy to smell your own farts! Studies have shown that there are ingredients in your gas that shield you from harmful disease. This is due to hydrogen sulfide, the chemical that gives some gas that rotten egg smell. In high doses the chemical is poisonous, but in small amounts it can protect your cells and help prevent heart attack and stroke.

4. It can help sort out your nutritional needs
Everyone knows how important nutrition is, but did you know that your gas can tell you what's missing from your diet? Different types of food produce different types of gas, which can indicate whether you are eating too much or too little of something. If you rarely have gas, your diet is probably lacking in fiber. Good sources of fiber are whole grains, green vegetables, and lentils. Too much red meat can cause a bad smell and may be an indicator that you should cut back on those steaks and burgers.

5. Farts are a sign of healthy bacteria
Are you ready for a scary truth? Thinner people toot more often and are happier! That's because people who eat healthy often have higher intakes of fiber and eat more fruits and vegetables that stimulate digestion. Those things all give your gut bacteria more to work with, giving your digestive tract more practice, which can lead to more gas production.

6. It's healthy for your intestines
Did your parents ever tell you to "hold it in?" It's not very healthy to always hold your gas in. Every once and a while won't do any harm, but if you are constantly holding back, your intestinal activity can be affected, which can cause painful cramping. It's much better to just relax and let it all out.

7. It just feels good
Let's be honest: There are few things that feel as good as just letting it loose. There's a reason why it's funny (in the right circumstances) when someone just lets one go. Sure, you might blush, but if you're constantly holding everything in, you'll probably feel pretty terrible. So, now you have no reason to hold on - just let it out!

What great news! I'll never feel guilty for farting again!