Minggu, 26 Oktober 2014  

Belajar Perpajakan

Organisasi Internasional

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Apa yang dimaksud dengan organisasi internasional?
Organisasi/badan/lembaga/asosiasi/perhimpunan/forum antar pemerintah atau non pemerintah yang bertujuan untuk meningkatkan kerjasama dan dibentuk dengan aturan tertentu atau kesepakatan bersama.

Pasal 1 angka 1 KMK No. 574/KMK.04/2000

Apa syarat-syarat organisasi internasional agar dapat dikategorikan sebagai bukan Subjek PPh?
1. Indonesia menjadi anggota organisasi tersebut; dan
2. Tidak menjalankan usaha atau kegiatan lain untuk memperoleh penghasilan dari Indonesia selain pemberian pinjaman kepada pemerintah yang dananya berasal dari iuran anggota.

Pasal 1 angka 1 KMK No. 574/KMK.04/2000

Apa syarat-syarat organisasi internasional yang berbentuk kerjasama teknik dan atau kebudayaan agar dapat dikategorikan sebagai bukan Subjek PPh?
1. Kerjasama teknik tersebut memberi manfaat pada Negara/Pemerintah Indonesia;
2. Tidak menjalankan usaha atau kegiatan lain untuk memperoleh penghasilan dari Indonesia.

Pasal 2 angka 2 KMK No. 574/KMK.04/2000

Organisasi internasional apakah yang termasuk dalam pengertian organisasi internasional yang bukan merupakan Subjek Pajak?  
 
I Badan-badan Internasional Dari Perserikatan Bangsa-Bangsa
  1. ADB (Asian Development Bank)
  2. IBRD (International Bank for Reconstruction and Development)
  3. IDA (International Development Association)
  4. IFC (International Finance Corporation)
  5. IJJDF (Irian Jaya Joint Development Fund)
  6. IMF (International Monetery Fund)
  7. UNDP (United Nation Development Programme) meliputi :
    a. IAEA (International Atomic Energy Agency)
    b. ICAO (International Civil Aviation Organization)
    c. ITU (International Telecommunication Union)
    d. UNIDO (United Nations Industrial Development Organization)
    e. UPU (Universal Postal Union)
    f. WMO (World Meteorogical Organization)
    g. UNU (United Nations University)
    h. UNV (United Nations Volunteer)
    i. UNCTAD (United Nations Conference on Trade and Development)
    j. UNDTCD (United Nations Department for Technical Cooperation and Development)
    k. UNEP (United Nations Environment Programme)
    l. UNCHS (United Nations Centre of Human Settlement)
    m. ESCAP (Economic and Social Commission for Asia and The Pacific)
    n. UNFPA (United Nations Funds for Population Activities)
    o. WFP (World Food Programme)
    p. IMO (International Maritime Organization)
    q. WIPO (World Intellectual Property Organization)
    r. IFAD (Interntional Fund for Agricultural Development)
    s. GATT (General Agreement on Tariffs and Trade)
    t. ITC (International Trade Centre)
    u. WTO (World Tourism Organization)
  8. FAO (Food and Agricultural Organization)
  9. ILO (International Labor Organization
  10. UNHCR (United Nation High Commissioner for Refugees)
  11. UNIC (United Nation Information Centre)
  12. UNICEF (United Nation Children's Fund)
  13. UNESCO (United Nation Educational, Scientific, and Cultural Organization)
  14. WHO (World Helath Organization)
  15. World Bank
   
 
II. Colombo Plan :
  1. Colombo Plan Australia
  2. Colombo Plan Canada
  3. Colombo Plan India
  4. Colombo Plan Inggris
  5. Colombo Plan Jepang yaitu JICA (Japan International Cooperations Agency)
  6. Colombo Plan New Zealand
  7. IPECC (Pakistan – Republik Indonesia)
  8. JBIC (Japan Bank for International Cooperation)
   
 
III. Kerjasama Teknik :
  1. Kerjasama Teknik Negeri Belanda – Republik Indonesia
  2. Kerjasama Teknik Rusia – Republik Indonesia
  3. Kerjasama Teknik Jerman Barat – Republik Indonesia
  4. Kerjasama Teknik Perancis – Republik Indonesia
  5. Kerjasama Teknik Negeri Polandia – Republik Indonesia
  6. Kerjasama Teknik Amerika Serikat – Republik Indonesia (USAID : United States Avency for International Development)
  7. Kerjasama Teknik Swiss – Republik Indonesia
  8. Kerjasama Teknik Italia – Republik Indonesia
  9. Kerjasama Teknik Belgia – Republik Indonesia
  10. Kerjasama Teknik Denmark – Republik Indonesia
  11. Kerjasama Teknik Korea – Republik Indonesia
  12. Kerjasama Teknik Finlandia – Republik Indonesia
  13. Kerjasama Ekonomi dan Teknik Malaysia – Republik Indonesia
  14. Kerjasama Ekonomi dan Teknik Singapura – Republik Indonesia
  15. Kerjasama Ekonomi, Perdagangan dan Teknik RRC – Republik Indonesia
  16. Kerjasama Ekonomi, Ilmu Pengetahuan dan Teknik Vietnam – Republik Indonesia
  17. Kerjasama Ekonomi dan Teknik Thailand – Republik Indonesia
  18. Kerjasama Ilmu Pengetahuan dan Teknik Meksiko – Republik Indonesia
   
 
IV. Kerjasama Kebudayaan :
  1. Kerjasama Kebudayaan Belanda – Republik Indonesia
  2. Kerjasama Kebudayaan Jepang – Republik Indonesia
  3. Kerjasama Kebudayaan Mesir/RPA – Republik Indonesia
  4. Kerjasama Kebudayaan Austria – Republik Indonesia
   
V. Organisasi-organisasi Internasional Lainnya :
  1. Asean Secretariat
  2. EEC (European Economic Community)
  3. SEAMEO (South East Asian Minister of Education Organization)
  4. ACE (The ASEAN Centre for Energy)
  5. NORAD (The Norwegian Agency for International Development)
  6. FPP Int. (Foster Parents Plant Int.)
  7. PCI (Project Concern International)
  8. Danish Save The Children Organization
  9. IDRC (The International Development Research Centre)
  10. Kerjasama Teknik Di bidang Perkoperasian antara DMTCI/CLUSA – Republik Indonesia
  11. WWF (The World Wildlife Fund)
  12. The Population Council – Republik Indonesia
  13. NLRA (The Netherlands Leprosy Relief Association)
  14. MCC (The Mennonite Central Committee Of Akron Pensylvania USA) – Pemerintah Republik Indonesia
  15. The Commission of The European Communities – Pemerintah Republik Indonesia)
  16. OISCA INT. (The Organization for Industrial, Spiritual and Cultural Advancement International) – Pemerintah Republik Indonesia
  17. Worl Relief Cooperation – Pemerintah Republik Indonesia
  18. IFDC (The International Fertilizer Development Center) – Pemerintah Republik Indonesia
  19. The Damien Foundation
  20. APCU (The Asean Heads of Population Coordination Unit)
  21. SIL (The Summer Institute of Linguistics, Inc.)
  22. IPC (The International Peeper Community)
  23. APCC (Asian Pacific Coconut Community)
  24. INTELSAT (International Telecommunication Satelite Organization)
  25. PROJECT HOPE (The People Health Foundation, Inc.)
  26. SIP (The International Potato Centre)
  27. USC CANADA (The Unitarian Service Committee of Canada)
  28. ICRC (The International Committee of Red Cross)
  29. Terre Des Hommes Netherlands
  30. Wetlands International – Indonesia Programme
  31. CIRAD (Le centre De Cooperation Internationale en Recherche Agronomique Pour Le Development)
  32. CIMMYT (The International Maize and Wheat Improvement Centre)
  33. HKI (Helen Keller International, Inc.)
  34. Taipei Economic and Trade Office
  35. FADO (Felemish Organization for Assistance on Development)
  36. Sasakawa Memorial Health Foundation
  37. KAS (Konrad Adenaeur Stiftung)
  38. SACFU (The South Australian CRANIO – FACIAL Unit)
  39. Program for Appropriate Technology in Health, USA-PATH
  40. ADC (Agriculture Development Council, Inc.)
  41. SCF (The Save The Children Federation/Community Development Foundation)
  42. ICBP (The International Council for Bird Preservation)
  43. CIFOR (The Center for International Forestry Research)
  44. Islamic Development Bank
  45. Kyoto University – Jepang
  46. CCA (The Canadian Cooperative Association)
  47. ICRAF (The International Centre for Research in Agroforestry)
  48. Swisscontact – Swiss Foundation for Technical Cooperation
  49. Winrock International
  50. Stiching Tropenbos
  51. Utrecth University – Netherlands
  52. The Moslem World League (Rabita)
  53. Research Division Komatsu Ltd.
  54. EIB (European Investment Bank)
     
VI. Organisasi Swasta International :
  1. Asia Foundation
  2. The British Council
  3. CARE (Cooperative for American Relief Everywhere Incorporation)
  4. CCF (Christian Children's Fund)
  5. CRS (Catholic Relief Service)
  6. CWS (Church World Service)
  7. The Ford Foundation
  8. Friedrich Ebert Stiftung
  9. FNS (Friedrich Neumann Stiftung)
  10. IECS (International Executive Service Cooperation)
  11. IRRI (International Rice Research Institute)
  12. Leprosy Mission
  13. OXFAM (Oxford Committee for Famine Relief)
  14. Rockefeller Foundation
  15. MAF (Mission Aviation Fellowship)
  16. UFM International
  17. WE (World Education, Incorporated, USA)
  18. ACILS (American Center for International Labor Solidarity)
   
 
Organisasi International yang bukan Subjek Pajak Penghasilan
   
I. Kerjasama Teknik
  Kerjasama Teknik Kerajaan Arab Saudi – Republik Indonesia
  Kerjasama Teknik Iran – Republik Indonesia
  Kerjasama TeknikPakistan – Republik Indonesia
  Kerjasama Teknik Philippina – Republik Indonesia
   
II. Organisasi-organisasi Internasional Lainnya :
  NEDO (The New Energy ang Industrial Technology Development Organization)
  HSF (Hans Seidel Foundation)
  DAAD (Deutcher Achademischer Austaushdienst)
  IBF (The Inverso Baglivo)
  WCS (The Wildlife Conservation Society)
  BORDA (The Bremen Overseas Research and Development Association)
  Al-Haramain Islamic Foundation
  ASEAN Foundation
  SOCSEA (Sub Regional Office of CIRDAP in Southeast Asia)
  IMC (International Medical Corps)
  KNCV (Koninklijke Nederlands Centrale Vereniging tot Bestrijding der Tuberculose)

KMK No. 574/KMK.04/2000
KMK No. 230/KMK.03/2001
KMK No. 532/KMK.03/2002
KMK No. 243/KMK.03/2003

 

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