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LQ45 Mei 2021-Juli 2021 (Evaluasi Minor)

 




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Import and Export Procedures in Indonesia – Best Practices

 


Posted byWritten byVasundhara RastogiReading Time:4 minutes

By: Vasundhara Rastogi

ASEAN Briefing-Import and Export Procedures in Indonesia  Best Practices (002)

Spread across more than 17,500 islands, the Indonesian archipelago is a pivotal trading hub in Southeast Asia. The island country borders Malaysia, Timor-Leste, and Papua New Guinea by land, and Christmas Island, India, the PhilippinesSingaporeThailand, Vietnam, Australia and Palau by sea.

In 2016, Indonesia exported US$140 billion worth of goods and imported US$ 132 billion, resulting in a positive trade balance. The country’s top export destinations are China (US$16.8 billion), the United States (US$16.2 billion), Japan (US$16.2 billion), Singapore (US$11.2 billion), and India (US$10.1 billion). The country imports predominantly from China (US$32.1 billion), Singapore (US$25.8 billion), Japan (US$11.3 billion), Malaysia (US$6.67 billion), and South Korea (US$6.61billion). 

Professional Service_CB icons_2015 RELATED: Pre-Investment and Market Entry Advisory from Dezan Shira & Associates

Registration              

For importers

To be legally importing in Indonesia, importers – who may be a person or company – are required to register with Indonesia’s trade department and obtain a customs identification number (Nomor Identitas Kepabeanan, NIK), a personal identification number given by the Directorate General of Customs and Excise.  Besides NIK, importers must obtain an Importer Identification Number (Angka Pengenal Import, API), which serves as a record in the database of importers and their import activities. All import activities are prohibited without the API.

Essentially, there are three types of import licenses available in Indonesia. : API-U (General Import License); API-P (Producer Import License); and a Limited Import License, also known as API Terbatas (API-T). These licenses are limited to a particular industry and do not permit the importation of goods not related to that sector of business.

For exporters

Exporters too must first obtain a NIK to carry out export activities. In addition, exporting companies must already have a taxpayer identification number (NPWP) and one of the following business licenses: Trade license (SIUP) from the Ministry of Trade; Manufacturing license from the Ministry of Industry, or other licenses issued by the relevant authority; PMA license issued by the Investment Coordinating Board (BKPM); or Exporter identification number (APE).

Required documents

For importers   

Businesses importing into Indonesia must provide the following documents:

  • Commercial invoice, signed by the manufacturer or supplier as true and correct;
  • Bill of lading, in three endorsed originals and four non-negotiable copies;
  • Certificate of insurance;
  • Packing list;
  • Import permit; and
  • Customs import declaration.

For exporters

Businesses exporting out of Indonesia must provide the following documents:

  • Bill of Lading, Airway bill or other transport documents such as postal receipt, cargo receipt;
  • Commercial Invoice;
  • Customs Export Declaration;
  • Packing List;
  • Export declaration of goods (PEB);
  • Insurance Certificate;
  • Export Permit; and
  • Certificate of Origin.

In some cases, it may also be necessary to provide the following

  • Insurance;
  • Taxpayer ID number (NPWP);
  • A quality statement or quality certificate; or
  • Export LKP (Truth Examination Report), for products receiving Bapeksta facility or subject to PE (Export Tax) or PET (Export Supplemental Tax).

Importers and Exporters must note that the documents may have to be prepared in a special way to comply with the requirements of the import or export country. The required documents depend upon the nature of goods imported (general goods, personal effects, dangerous goods, and livestock among others), regular trade policy of Indonesia government,  specific goods imported to Indonesia such as arms and ammunition, health products, food products, and chemicals.

Tariffs and Taxes

Indonesian customs use a tariff schedule based on the Harmonized Commodity Description and Coding System for classifying imported and exported goods, not originating from ASEAN member states. For goods arriving from ASEAN, Indonesia follows preferential rates available.

Import tariff and taxes

Customs duties in Indonesia vary from 0 to 170 percent, with most imported items attracting duties in the range of 0 to 15 percent. The amount of duty depends on the type of goods imported, based on the product’s HS code.

An import sales tax is imposed on imports at point of entry (except for those goods considered essential by the government) at rates within the range of 5 and 30 percent.

Further, Indonesia is committed to the ASEAN Free Trade Agreement within which duties on imports from the member countries generally range from zero to 5 percent, except for products specified on exclusion lists.

Export tariff and taxes

Exporters are exempted from export duties, VAT, and tax on luxury products for materials and intermediate products used in manufacturing goods produced from export. However, exports of certain items such as untreated skin, on white tanned leather and coal attract export duties of 25 percent, 15 percent, and 5 percent, respectively.

Free trade zones

Goods imported and exported from free trade zone on Batam Island; free trade facility near Tanjung Priok, the country’s main port; a bonded warehouse in Cakung, near Jakarta; and other export processing zones, are exempt from all import and export taxes.

Free trade agreements

Indonesia is a partner to the ASEAN Trade in Goods Agreement and a member of five regional free trade agreements (FTAs) through the ASEAN with:

  • Australia;
  • China;
  • India;
  • Japan; and
  • Korea

The country also has a separate bilateral FTA with Japan.

Related-Reading-Icon-Asean Link RELATED: Import and Export Procedures in Laos – Best Practices
Conclusion

With a population of over 261.1 million people, Indonesia represents a growing market for exporters and importers around the world. With a growing ASEAN-wide economic integration, the opportunities will further expand.  Utilizing experts with up-to-date local knowledge can help exporters and importers to not only address customs-related issues with ease but also ensure import and export activity remains profitable. Local experts at Dezan Shira & Associates possess years of experience supporting the establishment and growth of businesses across ASEAN and are well situated to guide companies through Indonesia’s regulatory landscape. 


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Ringkasan Pekerjaan Tax Consultant

 

Tax and Statutory Analyst

Nama PerusahaanTeva Pharmaceuticals Lokasi Perusahaan Jakarta, Jakarta Raya, Indonesia

Tanggal PostingDiposting 1 minggu yang lalu  Jumlah kunjungan913 kunjungan

Lihat bagaimana perbandingan Anda dibandingkan dengan 220 pelamar.

  • Pekerjaan

    • 220 pelamar
    • Tingkat pemula
  • Perusahaan

    • 10001+ karyawan
    • Farmasi
  • Koneksi

Company Info

Teva is a global pharmaceutical leader and the world's largest generic medicines producer, committed to improving health and increasing access to quality health solutions worldwide. Our employees are at the core of our success, with colleagues in over 80 countries delivering the world's largest medicine cabinet to 200 million people every day. We offer a uniquely diverse portfolio of products and solutions for patients and we've built a promising pipeline centered around our core therapeutic areas. We are continually developing patient-centric solutions and significantly growing both our generic and specialty medicines business through investment in research and development, marketing, business development and innovation. This is how we improve health and enable people to live better, healthier lives. Join us on our journey of growth!

Job Description

To ensure control on the compliance, transfer pricing, tax reporting, tax risks and internal control related to tax function as well as statutory reporting in accordance with prevailing local regulations and corporate policies in accurately and timely manner.
  • Tax risk management - proactively identifying any tax issues or tax risks and execute risk mitigation and implementation actions as part of continuous improvement
  • Co-partner with tax consultant to ensure proper tax compliance and submission in place inclusive of perform tax reconciliation and equalization
  • Control and supervise the preparation, calculation, and filing of tax return for the payment of refund of taxes
  • Managing tax accounting including current & deferred tax, valuation allowance, FIN48 provisions as needed
  • Lead on improvement project activities on Direct and Indirect Tax, from project planning, design, implementation, testing, training and success measurement
  • Review tax clause for local contract for all relevant company transactions both with vendors and distributors


Key Responsibilities
  • Internal control related to tax
  • In charge in determining tax audit strategy and meeting with tax auditor as required
  • Analyze and prepare reports to support transfer pricing and cross border billing processes consistent with the global tax guidance and adherence to Indonesia tax regulations, inclusive of arrange proper transfer price documentation
  • Work closely with corporate and regional tax teams
  • Be a business partners as focal point with relevant stakeholders as subject expert matter and looking initiative for tax improvement
  • Lead balance sheet reconciliation process and follow up any pending aspect/overdue of key accounts
  • Prepare supporting documentation for statutory financial statements in line with local GAAP to a standard ready for external audit and communicate and provide information to external auditors and global finance team to ensure an efficient audit process
  • Developing financial plan for statutory of PT Actavis Indonesia by consolidating element of domestic and export business
  • Comply with company policies, procedures, and management standards, and ensure adherence with all laws and regulations that apply to the area of responsibility
  • Ad hoc financial analysis and projects as required


Qualifications
  • A Bachelor Degree, majoring in Finance / Accounting with Tax exposure (with 3-5 years experiences in manufacturing organization)
  • Preferably candidate with Tax brevet A&B certification
  • Fluent in English both spoken and written
  • Demonstrable management skills with critical thinking, decision making and continuous improvement mindset
  • Proven ability to identify and resolve problems
  • Ability to independently manage issues and escalations with minimal supervision


Function

Finance

Sub Function

Tax

Reports To

Sr Manager Accounting

Already Working @TEVA?

If you are a current Teva employee, please apply using the internal career site available on "Employee Central". By doing so, your application will be treated with priority. You will also be able to see opportunities that are open exclusively to Teva employees. Use the following link to search and apply: Internal Career Site

The internal career site is available from your home network as well. If you have trouble accessing your EC account, please contact your local HR/IT partner.

Teva’s Equal Employment Opportunity Commitment

Teva Pharmaceuticals is committed to equal opportunity in employment. It is Teva's global policy that equal employment opportunity be provided without regard to age, race, creed, color, religion, sex, disability, pregnancy, medical condition, sexual orientation, gender identity or expression, ancestry, veteran status, national or ethnic origin or any other legally recognized status entitled to protection under applicable laws.

Teva Pharmaceuticals is committed to equal opportunity in employment. It is Teva's policy that equal employment opportunity be provided without regard to age, race, creed, color, religion, sex, disability, pregnancy, medical condition, genetic information, marital status, sexual orientation, gender identity or expression, ancestry, national or ethnic origin, citizenship status, military status or status as a disabled or protected veteran, or any legally recognized status entitled to protection under applicable federal, state, or local laws.

Tingkat Senioritas

Tingkat pemula

Industri

  • Kesehatan dan Kebugaran 
  •  
  • Bioteknologi 
  •  
  • Farmasi

Jenis Pekerjaan

Penuh waktu

Fungsi Pekerjaan

  • Akuntansi/Audit 
  •  
  • Keuangan
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Reimbursement

 https://news.ddtc.co.id/menyelesaikan-ambiguitas-definisi-reimbursement-18299?page_y=0

https://perpajakan.ddtc.co.id/putusan-mahkamah-agung/read/putusan-mahkamah-agung-nomor-1608bpkpjk2016#


http://pajaktaxes.blogspot.com/2008/02/perlakuan-perpajakan-atas-reimbursment.html


https://www.thinktax.id/tax-flash/reimbursement-aspek-pph-dan-ppn-reimbursement


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SIJUK Tarif

 Usaha jasa konstruksi meliputi 3 (tiga) kelompok sesuai kategorisasi PPh Final Pasal 4 ayat (2), yaitu :

1. Jasa perencanaan konstruksi, pemberian jasa oleh orang pribadi atau badan (ahli profesional) di bidang perencanaan jasa konstruksi yang mampu membuat pekerjaan dalam bentuk dokumen perencanaan bangunan fisik;

2. Jasa pelaksana konstruksi, pemberian jasa oleh orang pribadi atau badan (ahli profesional) di bidang pelaksanaan jasa konstruksi yang mampu melaksanakan kegiatannya untuk merealisasikan suatu hasil perencanaan menjadi bangunan atau bentuk fisik lain, termasuk di dalamnya pekerjaan konstruksi yang terintegrasi, yaitu penggabungan fungsi layanan dalam model penggabungan perencanaan, pengadaan, dan pembangunan, serta model penggabungan perencanaan dan pembangunan. Jasa perawatan, pemeliharaan, dan perbaikan oleh penyedia jasa yang memiliki Surat Izin Usaha Jasa Konstruksi (SIUJK) termasuk ke dalam kelompok jasa pelaksana konstruksi;

3. Jasa pengawasan konstruksi, pemberian jasa oleh orang pribadi atau badan (ahli profesional) di bidang pengawasan jasa konstruksi yang mampu melakukan aktivitas pengawasan sejak awal hingga selesai dari pelaksanaan pekerjaan konstruksi, termasuk di dalam kelompok jasa ini adalah jasa penilai.

Tarif PPh yang dikenakan pada usaha jasa konstruksi dibedakan berdasarkan kepemilikan dan masa berlaku SBU. Khusus untuk usaha jasa pelaksanaan konstruksi, perbedaan tarif juga ditentukan oleh tingkatan (grade) dari kualifikasi kompetensi kontraktor yang mengacu pada Peraturan Menteri Pekerjaan Umum Nomor 08/PRT/M/2011 tentang Pembagian Subkalsifikasi dan Subkualifikasi Usaha Jasa Konstruksi. Pengenaan tarif PPh Final Pasal 4 ayat (2) untuk usaha jasa konstruksi :

1. Jasa Perencanaan Konstruksi : 4% (empat persen), jika kontraktor mempunyai sertifikat kualifikasi usaha (SBU); atau 6% (enam persen), jika kontraktor tidak mempunyai sertifikat kualifikasi usaha;

2. Jasa Pelaksanaan Konstruksi : 2% (dua persen), jika kontraktor mempunyai sertifikasi kualifikasi usaha kecil (kelompok grade 1, grade 2, grade 3 dan grade 4); 3% (tiga persen), jika kontraktor mempunyai sertifikasi kualifikasi usaha menengah maupun besar (kelompok grade 5, grade 6 maupun grade 7); atau 4% (empat persen), jika kontraktor tidak mempunyai sertifikasi kualifikasi usaha;

3. Jasa Pengawasan Konstruksi : 4% (empat persen), jika kontraktor mempunyai sertifikat kualifikasi usaha; atau 6% (enam persen), jika kontraktor tidak mempunyai sertifikat kualifikasi usaha.

Setelah menentukan tarif PPh final yang akan dikenakan, nilai PPh dapat dihitung dengan mengalikan tarif dengan Dasar Pengenaan Pajak (DPP) dari usaha jasa konstruksi. Definisi DPP usaha jasa konstruksi berlandaskan Pasal 4 Peraturan Menteri Keuangan Nomor 187/PMK.03/2008 adalah jumlah pembayaran apabila PPh usaha jasa konstruksi dikenakan melalui pemotongan oleh pengguna jasa, atau jumlah penerimaan pembayaran apabila PPh usaha jasa konstruksi dikenakan melalui penyetoran sendiri oleh kontraktor yang bersangkutan. Dalam pasal yang sama dinyatakan bahwa saat terutangnya PPh terjadi pada saat pembayaran atau diterimanya pembayaran, bukan pada saat terjadinya perjanjian hutang atau piutang.

Bentuk Badan Usaha Kontraktor 

Perusahaan KONTRAKTOR bisa berbentuk PT, CV, atau PT. PMA dan BUJKA

 

Kualifikasi

Tingkat kualifikasi pada perusahaan Kontraktor adalah :

1. Kualifikasi Kecil (K1, K2, dan K3)

2. Kualifikasi Menengah (M1, M2)

3. Kualifikasi Besar (B1 dan B2)

 

KUALIFIKASI USAHA JASA PELAKSANA KONSTRUKSI 

KUALIFIKASI                  MODAL DISETOR PERUSAHAANPENGALAMAN KERJATENAGA AHLI

BATASAN NILAI SATU PEKERJAAN

 KECIL 1

(K1)

> Rp 50 Juta sd Rp 500 JutaTidak dipersyaratkan

1 orang tenaga Terampil SKT Tingkat 3 (Sertifikat Keterampilan)

PJT boleh merangkap menjadi PJK dan/atau PJBU

Maks. Rp 300 juta

KECIL 2

(K2)

> Rp 200 Juta sd Rp 500 Juta

Minimum Rp 1 Milyar

kumulatif selama 10 tahun terakhir

1 orang Tenaga Terampil SKT Tingkat 2 (Sertifikat Keterampilan)

PJT boleh merangkap menjadi PJK dan/atau PJBU

Maks. Rp 1 Milyar

KECIL 3

(K3)

> Rp 350 Juta sd Rp 500 Juta

Minimum Rp 1.750 Milyar

kumulatif selama 10 tahun terakhir

1 orang SKT Tingkat 1 (Sertifikat Keterampilan)

PJT boleh merangkap menjadi PJK dan/atau PJBU

Maks. Rp 2,5 Milyar
MENENGAH  (M1)> Rp 500 Juta 

Minimum Rp 2.5 Milyar

kumulatif selama 10 th 

terakhir atau pernah

melakukan pekerjaan

paling tinggi Rp 833 juta

selama 10 th terakhir

 

2 orang SKA Ahli Muda

Maks. Rp 10 Milyar

MENENGAH (M2)

> Rp 2,5 Milyar 

Minimum Rp 10 Milyar

kumulatif selama 10 tahun

terakhir atau pernah

melakukan pekerjaan

sub kualifikasi M1 paling

tinggi Rp 3.330 juta

selama 10 tahun terakhir

2 orang SKA Ahli Madya

Maks. Rp 50 Milyar
BESAR 1 (B1)> Rp  10 Milyar

Minimum Rp 50 Milyar

kumulatif selama 10 tahun

terakhir atau pernah

melakukan pekerjaan

sub kualifikasi M2 paling tinggi     

Rp 16.660 Milyar selama

10 tahun terakhir

1 orang SKA Ahli Madya sesuai bidang sebagai PJT

1 orang SKA Ahli Madya sesuai bidang sebagai PJK

1 orang PJBU 

Maks. Rp 250 Milyar
BESAR 2 (B2)> Rp 50 Milyar

Minimum Rp 250 Milyar

kumulatif selama

10 tahun terakhir

atau pernah melakukan

pekerjaan sub kualifikasi

B1 paling tinggi Rp83.33 Milyar selama 10 tahun terakhir 

1 orang SKA Ahli Madya sesuai bidang sebagai PJT

1 orang SKA Ahli Madya sesuai bidang sebagai PJK

1 orang PJBU 

 
Maks. tak terbatas

.

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