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SPT Masa PPN Baru (Form 1108) Semalem saya dapat kiriman email isinya peraturan baru tentang SPT Masa PPN yang baru lengkap dengan Petunjuk Pengisian SPT Masa PPN Form 1108. SPT 1108 ini merupakan lampiran dari Peraturan Dirjen Pajak Nomor: Tentang “Bentuk, Isi dan Tata Cara Penyampaian Surat Pemberitahuan Masa Pajak Pertambahan Nilai (SPT Masa PPN) Dalam Bentuk Formulir Kertas (Hardcopy) Bagi Pengusaha Kena Pajak yang dikukuhkan di KPP Pratama Jakarta Gambir Dua, KPP Pratama Jakarta Gambir Tiga dan KPP Pratama Jakarta Abang Satu Dalam Rangka Uji Coba Pengolahan Data dan Dokumen di Kantor Pusat Pengolahan Data dan Dokumen Perpajakan” Berdasarkan PER-180 tersebut, maka Pengusaha Kena Pajak yang: 1. Terdaftar di 3 KPP berikut ini. KPP Pratama Jakarta Gambir Dua (kode: 028 ).
KPP Pratama Jakarta Gambir Tiga (Kode: 029), dan. KPP Pratama Jakarta Tanah Abang satu (Kode: 022) 2.Dalam satu masa pajak (“= satu bulan”) menerbitkan Faktur Pajak Keluaran maksimal 30 faktur pajak atau mengkreditkan pajak masukan maksimal 30 faktur pajak, dan 3. Menyampaikan SPT Masa PPN dalam bentuk hardcopy, terhitung mulai masa Januari 2008 WAJIB menggunakan formulir 1108 tersebut.Direktorat Jenderal Pajak baru saja mengeluarkan format baru untuk SPT Tahunan baik untuk Orang Pribadi maupun Badan/Perusahaan.
Apakah semuanya berubah? Ngak semua berubah, yang tidak berubah adalah PPh Orang Pribadi Sangat Sederhana atau biasa disingkat 1770 SS. SSP Otomatis.doc buka dengan excel lalu di save as. SSP Otomatis.xls adalah SSP dalam bentuk Ms. Excel yang memudahkan dalam pengisian dan nilai terbilangnya secara otomatis terisi, diupdate 29 April 2009 dengan menambahkan sheet database (DATA) agar data seluruh pembayaran dapat disimpan dalam file ini.Sementara bagi PKP yang terdaftar di KPP lain (selain 3 KPP tersebut diatas), dalam melaporkan PPN tetap menggunakan. Begitu pula bagi PKP yang telah menyampaikan SPT Masa PPN dengan menggunakan eSPT, tetap menggunakan eSPT PPN 1107. Saya tidak belum memiliki informasi apapun lebih lanjut tentang apa yang dimaksud dengan “Uji Coba Pengolahan Data dan Dokumen di Kantor Pusat Pengolahan Data dan Dokumen Perpajakan” Untuk Lebih Jelasnya barangkali teman-teman, PKP atau WP yang terdaftar di 3 KPP tsb bisa menanyakan ke AR-nya masing-masing.Jangan lupa yaaa.
Kalau ada yang sudah memperoleh info lebih lajut, tolong kasih tahu saya 🙂. Atau mungkin ada teman AR di salah satu KPP tsb yang mau berbaik hati untuk menjelaskan lebih lanjut.Tentu akan diterima dengan senang hati heheheh Terima kasih sebesar-besarnya saya sampaikan pada seseorang yang punya ID belajarpajak at yahoo, yang telah membagikan aturan baru tsb ke email saya. Sebelumnya, saya secara pribadi, mengucapkan banyak terima kasih kepada mba triyani untuk bacaan2 di blog ini yg banyak membantu saya. Form 1108 bikin kita sdh tdk bisa lagi print SPT Masa PPN dg menggunakan office program, manual lagi kecuali kita mau pakai e-spt. Kecuali kita bs ngakali ngeprint pakai form 1108 asalkan tercetak tdk melebihi kotak/garis yg ada, itupun kalau kita bs nyeting kolom demi kolom, row demi row tolong bagi2 yach klo ada yg bisa bikin tempelatenya pakai office program (windows/linux). Semoga blog ini jaya selalu dgn ke-update-annya.Amiiinnn Komentar oleh a gadir arfan Januari 22, 2008. Assalamui’alaikum Wr.
Salam kenal saya dapat tugas dari abang saya untuk mengisi form spt masa ppn dalam bentuk hardcopy. Namun saya kerepotan dalam membuat ulang form tersebut di excel. Iseng-iseng coba2 saya cari formnya di situs pajak. Dan yang ketemu tidak sama dengan yang saya punya. Disana adanya form 1107, padahal punya saya 1195.Yang jadi pertanyaan saya: 1. Apakah sama form tersebut?Kalo tidak sama, dimana saya dapat mendownload form yang 1195 tersebut?
Terima kasih sebelumnya. Komentar oleh Saparudin Januari 23, 2008. Iya, memang denda telat lapor PPN lumayan mahal sekarang.Ya sebaiknya jangan telat2 lagi yah lumayan lho hemat 500 rb:), belum lagi kalo telat lapor FP Keluaran kena sanksi jg bisa double sanksinya. Denda telat lapor, dan sanksi adm telat lapor FP keluaran 🙂 tahun 2007 masih bisa dibetulkan. Jika dulu sudah lapor, maka tdk ada lagi denda telat lapor. Krn pembetulan. Kecuali jika Anda blm lapor, maka telat dan akan dikenakan denda.
Dendanya mengikuti ketentuan lama. Komentar oleh Februari 17, 2008.Mbak aku mau tanya aku dapet proyek dr pt a aku punya usaha event organizer aku jalanin proyek event misal proyek 3 bulan 100 juta ppn 10% dibayarkan ke aku 10 juta masing2 bulan 30 juta budgetnya dapet fee organizer 10 juta per 3 bulan jadi total yang diterima 100juta +fee10juta+10juta ppn tapi karena beberapa ada pengeluaran seperti atk, pembelian komputer terus seperti entertaining pemberi proyek dll pengeluaran lain setiap bulan pengeluaran membengkak dr budget. Karena masih awal belum untung bagaimana ppn dalam laporan pajak kalo ternyata merugi pph aku gak minta berarti dihitung dari mana?dari total proyek atau dari fee organizer Thanks ya mbak boleh diemail ke aku gak via japri.thx kalau yang dimaksud dalam pertanyaan ini adalah PPh 23 atas jasa event organizer, maka Dasar Pengenaan Pajaknya dari Fee-nya saja, sepanjang dalam kontrak/tagihan dipisahkan antara besarnya fee dan biaya2 lainnya. Namun jika tidak dipisahkan, PPh 23 akan dikenakan dari seluruh tagihan. Jika yang dimaksud adalah PPh Badan/ PPh Pribadi -usaha EO- ini, maka PPh akan dikenakan dari laba bersih fiscal.Jika masih rugi -secara fiscal- maka tdk ada PPh yang harus dibayar. PPh 23 yang telah dipotong oleh client merupakan kredit pajak yang dapat diminta kembali / direstitusi.Setelah melalui pemeriksaan pajak, PPh yang lebih bayar akan dikembalikan Komentar oleh nugi Maret 29, 2008. Sori mbak, ada yang kelupaan yang saya mau tanyakan.
Sy ada kelupaan mengkreditkan pajak masukan bulan januari 2008, sepengetahuan saya pengkreditan pajak dapat dilakukan 3 bulan sejak masa faktur pajak dikeluarkan atau kalau lebih dari itu dengan cara membetulkan SPT Masa PPN pajak dimana faktur pajak tersebut dikeluarkan(mohon saya dikoreksi apabila ada penafsiran yang salah. Pertanyaan saya adalah apakah SPT masa PPN yang saya harus betulkan cukup bulan Januari saja atau termasuk juga Feb-April karena kalau saya melakukan pembetulan untuk SPT Masa PPN Januari 2008 maka ada penambahan di pajak masukan yang mengakibatkan ada perbedaan selisih antara pajak masukan dan keluaran.Minta petunjuknya donk mbak.
Tk Komentar oleh Florida Mei 28, 2008. Sori mbak, ada yang kelupaan yang saya mau tanyakan. Sy ada kelupaan mengkreditkan pajak masukan bulan januari 2008, sepengetahuan saya pengkreditan pajak dapat dilakukan 3 bulan sejak masa faktur pajak dikeluarkan atau kalau lebih dari itu dengan cara membetulkan SPT Masa PPN pajak dimana faktur pajak tersebut dikeluarkan(mohon saya dikoreksi apabila ada penafsiran yang salah. Pertanyaan saya adalah apakah SPT masa PPN yang saya harus betulkan cukup bulan Januari saja atau termasuk juga Feb-April.Tk PM bulan Jan 2008 dapat dikreditkan masa tidak sama paling lambat 3 bulan. (bisa bln Feb, Maret atau April). Kalau FP bln Jan tsb baru diterima di bulan Mei, Anda dapat membetulkan SPT Masa bln April, lebih bayarnya dapat dikompensasikan ke masa Mei.Mengenai tatacara pembetulan PPN, lebih detail silahkan baca buku petunjuk pengisian SPT Masa PPN.
Komentar oleh Florida Mei 28, 2008. Mbak Saya mau tanya dong.tentang pengguaan BKP/JKP dari luar daerah pabean di daerah Pabean berupa Penggunaan JKP Kapal Luar Negeri. A adalah agent di Indonesia. Perusahaan “BB” di Vietnam menyediakan Penyewaan Kapal Angkutan Barang. C adalalah perusahaan PMA yang ada di Indonesia bergerak dibidang perkebunan. Permasalahanya: PT.C meminta ke PT.
A untuk mengangkut Barang di Singapura dengan nilai barang USD $ 10.000.- dan by Angkutan USD $ 2.000.- PT.A menerima imbalan fee 10% dari seluruh biaya untuk PT.A. A mencari kapal dengan menyewa Kapal “BB” milik perusahaan pelayaran Vietnam. Destination document semuanya ditujukan ke PT.
Semua perpajakan yang ditimbulkannya khususnya pengangkutan masing2 bersedia memenuhi kewajiban perpajakan yang ditimbulkan dari transaksi tersebut.Pertanyaannya: 1.Misalkan Documen secara administrasi telah memenuhi syarat, kira2 Jenis perpajakan apa yang menjadi kewajiban PT. A dan Berapa besarnya PPN dan PPh (bila ada) bila Kurs Pajak USD $ 1 = Rp. Kewajiban Perpajakan PT. Saat perusahaan “BB” menagih pembayaran ke PT.
A sebagai penyewa Kapal. Kewajiban perpajakan PT.C pada saat PT. A menagih pembayaran.
Bagaimana cara melunasi perpajakannya dari segi pihak PT. Terimakasih, Mohon dibalas ya mbakkk Komentar oleh F.Sormin Juni 11, 2008. Bener2 ya Pajak bikin pusing aja dah simpel yg form 1107 cuma 3 lembar eh ganti lagi dengan form 1108 dengan berjibun lampiran.Dah disuruh download dalam format pdf, wong kalau mau kasih kemudahan untuk WP buat formatnya yang excle gitu lohhh biar mudah dan cepat. Kalau kayak gini kan bikin tambah runyam.
Untuk lampiran kalau dari lampiran itu yg terpakai hanya 1 boleh gak tidak dilampirkan pas lapor pajak. Tks banget ya. Btw kalau ada form 1108 format excle e-mail ke aku ya Komentar oleh Arie Juli 10, 2008. Begini, Dibulan Maret 2008, perusahaan ditempat saya membayar PPN atas PPN Jasa Luar Negeri, untuk tahun 2006 bulan Nopember dan Desember, serta untuk tahun 2007 bulan Januari dan Februari.Sekarang kan tahun 2008,bagaimana cara membuat laporannya dibulan Maret 2008? Please tolong dijawab cepet ya? Thanks Sebetulnya case ini jawabannya agak ribet karena terdapat berbagai penafsiran.Ada yang menafsirkan bisa dikreditkan pada bulan pembayaran, meski PPN tsb sesungguhnya telat bayar (lama sekali pula telatnya). Disisi lain ada yang berpendapat PPN yg telat dibayar tsb, menjadi tidak dapat dikreditkan.Mohon Maaf, Saya tidak berani memberikan opini karena tidak melihat detail data dan permasalahannya.
Komentar oleh andijoko Juli 16, 2008.Mba aku mau tanya nich bagaimana yah aku kan mau membetulakan espt PPN 1107 tapi kok pas melekukan mempentulan dalam espt poin yang kan saya betulkan menggandakan diri jadi ada 2 dengan faktur pajak yang sama bisa gak espt 1107 diinput menggunakan excel sekali lagi terimakasih yah mbak Memang kadangkala banyak masalah teknis yang terkait dengan eSPT 1107. Saya tidak bisa menjawab dengan tepat masalah ini, karena kadang2 masalah yang sama di komputer yang berbeda solusi yang dilakukan berbeda.
Akan lebih mudah jika saya langsung melihat database-nya. Barangkali bisa coba diulang lagi pembuatan SPT Pembetulannya dengan cara menghapus SPT PPN P1 lebih dulu.Jika sudah wajib menggunakan eSPT, pembetulan juga harus dilaporkan dengan eSPT. Komentar oleh ratih Agustus 20, 2008. Ass, Mba Tri,mohon bantuannya.bulan juli lalu saya membuat FPS,atas pembelian suatu barang.barang sudah dikrm&berkas tagihan sudah terlampir.maka saya membyr PPN yg mnjd tanggungjwb perush. Saya,yg jd masalah a/ senin kmrn saya baru diberitahukan bahwa nama,NPWP&alamat terjadi kesalahan.saya hrs membuat surat pembetulan lebih byr krn yg saya buat 010 seharusnya 030(yg merupakan pemungut PPN).apa saja yg hrs saya lakukan?tolong beri contoh form apa saja yg ada pembetulannya&surat pembetulan ke KPP sprt apa?Tolong bantu ya.terima kasih atas bantuannya,mba tri. Komentar oleh Niar September 8, 2008.
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Assalamualaikum, mbak tri, saya mahasiswa semester 7 di universitas sriwijaya, saya ingin mengangkat topik mengenai perubahan SPT masa PPN 1108 yang baru saja keluar, kira2 perusahaan mana (klo bisa beserta nama perusahaannya) saja yang wajib menggunakannya? Karena saya ingin mengevaluasi keefektivitasannya dalam penyampaian informasi kepada KPP yang bersangkutan, oh iya, kira2 penggunaan form SPT baru ini akan digunakan di daerah mana saja ya?Apakah hanya di Jakarta saja atau bisa ke daerah lain seperti Palembang? XFOIL XFOIL 6.96 XFOIL is an interactive software for the design and analysis of subsonic isolated airfoils. Subsonic Airfoil Development System. It consists of a collection of menu-driven routines which perform various useful functions such as: 1. XFOIL is an interactive software for the design and analysis of subsonic isolated airfoils. Subsonic Airfoil Development System.
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Customer Care Actaris Metering Systems ELO Sistemas e Tecnologia Ltda.When it comes to visuals, the biggest challenge was the huge amount of shots and their diversity. Although the film is only 20 minutes long, it has many sceneries – from very minimalistic to scenes with hundreds of characters and a lot of special effects. All this had to be subordinated to our aesthetic inspirations derived from the nineteenth century paintings and medieval icons. It can be said that “ Lost town of Switez” is a blockbuster short. Studio lived up to very high technical requirements and created some excellent FX – for example - the scene of the flood, in which the vast mass of water is flooding the medieval castle of Switez. LINK: For a detailed presentation of some techniques used during making of “The Lost town of S witez” please.
The film is a showcase of the studio and its possibilities in creation of a very advanced 3 d graphics.It was shown at the huge number of film festivals and has won a lot of awards. It harmonizes perfectly with our studio strategy – Human Ark f rom the beginning has set itself the goal of making movies alongside commercial s. The movie premiere was at the 61st International Film Festival in Berlin - Berlinale 2011.
An interesting fact is that we now get a large number of applications from people interested in working at Human Ark thanks to this work. One of Human Ark 's directors, Kamil Polak was the special effects supervisor of Oscar awarded animation 'Peter and the Wolf'. Were the lessons learned from this unique, and could be into other productions of Human Ark? What techniques were used on this project?' Peter and the Wolf' was created in 2006. It was a pioneering production through the use of digital technology to produce a puppet animation.The Lost of Switez Synopsis.
Read Full Synopsis Cast + Crew Previous Cast Members More Cast Members. See Full Cast + Crew for The Lost of Switez Features Load More Features Movie Reviews.
See All Fan Reviews. Tell Us What You Think.Earlier puppet animation s w ere created directly on light-sensitive tape without further interference in the image. In 2005, when 'Peter and the Wolf' began to emerge, the only high budget animation filmed with a digital camera was a 'Tim Burton's Corpse Bride.' Kamil Polak and his team of graphic designers were responsible for work with digitised images and for making of special effects shots (bluescreen s, breaking shots to layer s ). Kamil had to develop a whole workflow of processing of digital files.CG in the film was used very intensively and many of the scenes could not be created without it.
An estimated 90 percent of the shots (in total there were about 400) require d different treatment - from deleting handles (rigs) supporting dolls, reprojecting images from the camera to correct recorded movements of the camera to the tedious rotoscoping characters in the scene. One of the key props – a blue balloon, which Peter holds almost all the time, was purely digital. The biggest difficulty was a small amount of time scheduled for the film post-production. Most of the post-production work was conducted in parallel with making the takes that took a year.The last shots were taken only two weeks before the premiere, so at this time graphic team has been work ing 24 hours a day.
For the entire post-production team, making this movie was a great experience in teamwork, which is now essential for the operation of such studies as Human Ark.On spring 2013 we will publish pilot episode for free on the web. W e want to show t hat it is possible to create in Poland a world-class bed-time cartoon and that it is a better alternative to low-cost Asian production s – we want to win the audience with a great story and animation, sense of humour and marvellous characters. Next year, we will seek funding for the production of the whole season and we will begin the production. We plan to collaborate with other companies, but each 11-minute episode will be initiated and closed at Human Ark and directorial supervision will remain in the team WAWPOL (Wojtek Wawszczyk and Kamil Polak). This comic book adaptation was Wojtek Wawszczyk's dream project for years.
The first talks were conducted during the comic convention in Lodz (PL). In Tadeusz Baranowski opinion, Human Ark - the makers of 'George the Hedgehog ' are the perfect team to transfer his work on the screen.That's why directors and writers of this cartoon (Wojtek Wawszczyk, Tomasz Lesniak, James Tarkowski and Raphael Skarzycki) are currently working on the for the animation of Baranowski's comic-books. Th is work will last for many months, which means that production will start in late 2013 at the earliest.
Our aim is to reconstruct the production team of 'George the Hedgehog ' and make an animation that will be a combination of 2 d and 3d techniques. W e will use a variety of tools - from After Effects to Houdini and Nuke. We will start when the script is finished.Besides of making animated shorts, You also make commercials. T he best known is the series 'heart and mind' for mobile company – Orange.It is one of the biggest production in the entire series. We won a contract for making this ad. As a result, we now regularly create episodes of “Heart and Mind”. The process of making each episode is a result of clash of client's order, an advertising agency ideas, director's vision and final work of animation studio team.
You could say that it is an exchange of ideas, in which the customer has decisive opinion.“Heart and Mind” is now the undisputed brand so we can afford a lot and Orange is not afraid of risk. So each time we have a lot of fun making an episode of this series. W e animate shots, illuminate them, render and compose.
The main difference between making own work and making a commercial is the director's role: when it comes to work on commercial it requires more humility and subordination for project's contract. How do You find yourself working in advertising bussiness? Are you planning to delve in th is branch?
Advertising is the bread and butter for studi os such as Human Ark and allows us to maintain liquidity.Animated artistic shorts are long-term projects and fund raising may take even years. Of course, it would be perfect to be t otal ly independen t and make only dream projects. But often our commercial work is a great fun - w e make a variety of interesting projects at the frontier of advertising and movie industry (for. Tv and festival trailers, which give the great satisfaction and let us to experiment with various techniques). Kamil Polak and Wojtek Wawszczyk are known as WAWPOL duo. How this cooperation works on a daily basis?Kamil and Wojtek know each other for over ten years and have often worked together before: Kamil helped Wojtek in making of “Penguin ' and Wojtek helped Kamil on the production of the movie 'W' in 2002.
In 2007 Kamil helped Wojtek in the making of 'Splinter', while Wojtek supervised the animation in the Kamil's film 'Switez'. Many years of their successful collaboration has resulted in a natural next step - a common direction, mainly in the field of advertising. Kamil strong sieds are usually matters of color, staging, lighting, composition and Wojtek mainly deals with animation, choreography, movement cameras, follow-up. However, there is no a strict division.Wojtek Wawszczyk is the only Polish animator who had the experience in working for Disney studios. How do he recall this step? The Lost Town Of Switez OnlineHow different was t his work from Human Ark workflow? Wojtek work ed with Disney 's studios during his stay in Los Angeles at Digital Domain company in 2003-2005.
He was a part of an international team of animators making computer generated effects for the Oscar-nominated film 'I, Robot'. But it was not his only task.
Disney studios wanted to celebrate 50 th Anniversary of Disneyland with a special animated spot - for the first time in the history classic 2d cartoon characters appeared on screen in 3d. Wojtek Wawszczyk animated Donald Duck with his nephews and Hippo and Alligator from the 'Fantasia' movie.
The Lost Town Of Switez Kamil PolakWork was very enjoyable thanks to wonderful, inspiring people and clear rules of the division of roles in the company. Many mechanisms of Digital Domain, we managed to implement in Human Ark, including a similar pipeline but also freedom and the mood. W e're a small studio, but every our employee is an outstanding professional and a great personality.Softimage is used for rigging and animation.
Lighting, materials and rendering, and most of the effects and simulations are created in Houdini. Mantra, Houdini's native renderer is our primary rendering engine.
The composition is formed in Nuke. In fact, each of these programs, in addition to 3ds Max offers the node based interface, in which you can build very powerful tools for solving various problems of production from complex to simple duplication of simulation assets within the scene.
The leader in this philosophy is, of course Houdini and such tools allow us to meet any challenge so we don't have to buy other specialized programs or plug-ins. Renderfarm tasks are managed by Open Source Sun Grid Engine, for which we are currently building our own user interface. The Lost Town Of Switez DownloadOur programs are adapted and prepared to cooperate with each other such as: automated data exchange format for animated geometry between Softimage and Houdini, sharing cameras between all applications. Most of the work related to the assets management, versions of software and files is done with a specially programmed bash console on Linux system. We have in our team comics cartoonists, musicians and painters.
We draw inspiration from so many sources, it's hard to list them. Human Ark employees have rich and complex personalities, and that's what gives the company specific character. In many other companies, the main theme is the technology, the new plug-ins and add-ons for the next games. We are interested primarily in the objectives and the associated emotions, and then we think about the technology by which we achieve the desired effect.We see what is happening in the market, but our inspiration goes far beyond the last 20 years.findmymake.