Senin, 10 Desember 2018  

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Time Test Hubungan Kerja Dengan Negara-negara Anggota P3B

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Time Test Hubungan Kerja Dengan Negara-negara Anggota P3B

NO. NEGARA TIME TEST DIBAYAR OLEH SUBJEK PAJAK DI INDONESIA DIBEBANKAN PADA BUT DI INDONESIA
1 Algeria 91days/12 months Yes Yes
2 Australia 120days/12 months Yes Yes
3 Austria 183days/12 months Yes Yes
4 Bangladesh 183days/12 months Yes Yes
5 Belgium 183days/12 months Yes Yes
6 Brunei Darussalam 183days/12 months Yes Yes
7 Bulgaria 183 days/taxableyear Yes Yes
8 Canada 120days/12 months Yes Yes
9 Czech 183days/12 months Yes Yes
10 China 183days/12 months Yes Yes
11 Denmark 183days/12 months Yes Yes
12 Egypt 90days/12 months Yes Yes
13 Finland 183days/12 months Yes Yes
14 France 183days/12 months Yes Yes
15 Germany 183days/calendar year Yes Yes
16 Hungary 183days/12 months Yes Yes
17 India 183days/12 months Yes Yes
18 Italy 183days/fiscal year Yes Yes
19 Japan 183days/calendar year Yes Yes
20 Jordan 183days/12 months Yes Yes
21 Korea, Republic of 183days/fiscal year Yes Yes
22 Korea 183days/12 months Yes Yes
23 Kuwait 183days/calendar year Yes Yes
24 Luxembourg 183days/taxable year Yes Yes
25 Malaysia 183days/calendar year No Yes
26 Mexico 183days/12 months Yes Yes
27 Mongolia 91days/calendar year Yes Yes
28 Netherlands 183days/12 months Yes Yes
29 New Zealand 183days/12 months Yes Yes
30 Norway 183 days/12months Yes Yes
31 Pakistan 90days/12 months Yes Yes
32 Philippines 183days/calendar year Yes Yes
33 Poland 183days/taxable year Yes Yes
34 Romania 183days/12 months Yes Yes
35 Russia 90days/calendar year Yes Yes
36 Saudi Arabia N/A N/A N/A
37 Seychelles 183days/12 months Yes Yes
38 Singapore 183days/calendar year Yes Yes
39 Slovak 183days/12 months Yes Yes
40 SouthAfrica 183days/12 months Yes Yes
41 Spain 183days/12 months Yes Yes
42 Sri Lanka 90days/12 months Yes Yes
43 Sudan 183days/12 months Yes Yes
44 Sweden 183days/12 months Yes Yes
45 Switzerland 183days/12 months Yes Yes
46 Syria 183days/12 months Yes Yes
47 Taipei / Taiwan 183days/fiscal year Yes Yes
48 Thailand 183days/fiscal year Yes Yes
49 Tunisia 183 days/calendaryear Yes Yes
50 Turkey 183days/12 months Yes Yes
51 UAE 183days/fiscal year Yes Yes
52 Ukraine 183days/calendar year Yes Yes
53 United Kingdom 183 days/12months Yes Yes
54 United States of America 120days/12 months Yes Yes
55 Uzbekistan 183days/12 months Yes Yes
56 Venezuela 183days/12 months Yes Yes
57 Vietnam 90days/12 months Yes Yes
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