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Sekilas pokrol bambu (bush lawyer), pengacara praktik hingga advokat Indonesia

Ketika masih berada di bawah kekuasaan kolonial, pemberi layanan hukum kepada rakyat strata bawah mulai dari pembelaan di muka sidang pengadilan sampai pemberian nasihat-nasihat acara berperkara banyak diberikan oleh mereka yang sedikit banyak mempunyai pengalaman bekerja di lingkungan kehakiman; pada waktu-waktu lalu (masa kolonial) itu, mereka sering disebut 'pokrol bambu', suatu penamaan yang terdengar kurang mengenakkan, dalam salah satu tulisannya, Daniel S. Lev menyebut mereka dengan istilah 'bush lawyer'; dalam perkembangan selanjutnya, mereka lazim disebut 'pengacara praktik' (Sutandyo Wignjosoebroto, Hukum dalam Masyarakat, Malang: Bayumedia Publishing, 2008). Salah satu pondasi profesi hukum (tersebut) advokat pada masa kolonial yaitu Stb.1848 No.8, Bepalingen betreffende het kostuum der Rechterlijke Ambtenaren dat der Advokaten, yang kemudian digantikan/dinyatakan tidak berlaku dengan diundangkannya/diberlakukannya UU 18/2003 tentang Advokat yang men...

Tax Harmonization Law of 2021 and Minister of Finance Regulation: VAT and "Penggantian"

Tax Harmonization Law of 2021

Article 8A (literal translation): Value Added Tax (VAT) owed is calculated by way of multiplying the tariff as stipulated under Article 7 and the Taxable Basis (DPP) which includes the Sales Price, Penggantian, Import Amount, Export Amount, or other value.

Minister of Finance Regulation 71/2022 on VAT of Particular Taxable Services:
Article 1 (9) (literal translation)Penggantian means amount in form of money, including all costs requested (diminta) or should be requested  (seharusnya diminta) by the businessman due to the handover of the Taxable Services, exported Taxable Services, or exported Taxable Goods, intangible, but not including VAT which is levied based on VAT Law, and price deduction which stated in the Tax Invoice, or amount in form of money which is paid or should be paid by the recipient of services because of the utilization of Taxable Services and/or by the recipient of benefits of intangible Taxable Goods because of the utilization of intangible Taxable Goods from outside of customs area, in the customs area.

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