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Representative Office

Bagaimana jika representative office ingin menjual mobilnya ? Pajak apa saja yang dikenakan ?

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9 Answers

mobil tersebut aset siapa? badan hukum (perusahaan)? dan atas hasil penjualan tersebut menjadi hak siapa?

Jika aset tersebut merupakan milik perusahaan dan atas hasil penjualan menjadi hak perusahaan maka perlakukan pajaknya akan diperhitungkan pada SPT PPh tahunan dimana keuntungan dari penjualan aset tersebut (jika ada keuntungan) dilaporkan sebagai penghasilan lain-lain di luar usaha. Jika rugi, tentu tidak ada PPh terhutang atas penjualan tersebut.


CMIIW

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Mobil tersebut milik perusahaan, namun Rep Office tidak punya kewajiban melaporkan SPT PPh Badan .

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jadi melekat di kewajiban pelaporan perusahaan ya…sebagaimana saya sebut di jawaban sebelumnya.

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Pak Agung, maksudnya bagaimana ya ? Sedangkan Rep Office tidak ada kewajiban melaporkan PPh Tahunan Badan. Jadi kewajiban pajaknya bagaimana ?
Rep Office juga tidak boleh punya income.

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rep office ini maksudnya kantor cabang bukan? yang laporan SPT PPh Badan tentu pusat dong…(asumsi saya pertanyaan ini untuk badan hukum Indonesia ya)

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Representative Office itu adalah kantor perwakilan perusahaan yang berdiri di Indonesia, bukan kantor cabang. Head office nya diluar negeri. Dia berdiri di Indonesia tapi tidak boleh punya income dan tidak punya kewajiban PPh Badan.

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ber-NPWP Indonesia? ketika disebutkan tidak punya kewajiban PPh badan saya kemudian menafsirkannya tidak ber-NPWP Indonesia.
Karena, sekalipun berpusat di LN, ketika di Indonesia, kebanyakan perusahaan yang saya jumpai ber-Pusat di LN membentuk badan hukum Indonesia/BUT Indonesia, dan sudah semestinya ber-NPWP Indonesia, dan tentu punya kewajiban badan.
Jika ternyata tidak ber-NPWP ya sudah…artinya tinggal nunggu mendaftarkan diri untuk ber-NPWP Indonesia atau di-NPWP-kan secara jabatan oleh otoritas pajak Indonesia.
____
Untuk rep.office di Indonesia yang mendapat perlakuan khusus memang ada, seperti konsulat, kedubes, atau organisasi nirlaba internasional. Namun dalam kasus Anda saya mengasumsikan sebagai badan usaha (perusahaan) umum di luar ketetentuan tersebut, karena rekan tidak menyebutkan informasi tentang (setidaknya) bidang usaha, perusahaan profit non profit-kah atas rep.office yang rekan sebut.

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Rep Office ini badan usaha ber NPWP namun tidak berkewajiban melaporkan PPh Badan.
Rep Office ada bbrp macam, BUT, KPDA dll. Disini yang dimaksud adalah KPDA, tidak boleh mempunyai income.

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Pak Ayub coba baca peraturan ini : 1. 82/PMK.03/2009 22 April 2009
2. PER-52/PJ/2009 24 Sep 2009

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