Understanding Tax with FlazzTax

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Free for anyone who wants to ask specific questions… But you know how it is, the answers depend on my mood. It’s free, after all.

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Some of Them Asked, Om Pimpa Answered

  • Venika berkata:
    Februari 23, 2026 pukul 2:03 am

    Halo om pajak, om mau tanya dong om tentang aset tetap yang terdaftar di tax amnesty, tidak punya nilai penyusutan lagi (karena sudah habis masa nya, dibeli tahun 1997), trus baru kita jual tahun 2025 kemarin. Jadi singkat cerita, Perusahaan ku punya aset tetap berupa kendaraan operasional (mobil untuk angkut barang yaitu izuzu panther box yang dibeli tahun 1997). Mobil ini didaftarkan kedalam tax amnesty sejak sebelum aku kerja di Perusahaan ini. Trus mobil ini dijual Februari 2025 tanpa nilai untung lagi karena sudah abis masa juga. Sehingga kami hanya mencatatnya sebagai pajak keluaran (38.738.739) dan ppn (4.261.261) saja. Nah bagaimana pencatatannya di laporan neraca ya jika sebelumnya mobil ini tercatat sebagai aset tax amnesty Rp 80.000.000. Saya bingung mencatat akun nya om mana yg didebet dan di kredit untuk menghilangkan tax amnesty Rp 80.000.000 di neraca lapkeu kami.

    Balas
  • uli berkata:
    Februari 24, 2026 pukul 6:49 am

    izin om, kalau fullfilment fee (biaya dikelola shopee) dipotong dari saldo penjual namun dapat faktur pajak nya, apakah harus dibuatkan bupot?

    Balas
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    Various Tax Forms

    Standard forms most commonly used for submissions to the Tax Office (KPP), particularly when processed offline.

    A PPnBM Exemption Certificate is a document stating that a Taxpayer is granted an exemption from the imposition of Luxury Goods Sales Tax (PPnBM) on the import or acquisition of luxury taxable goods other than motor vehicles.

    PPnBM Exemption Certificate for the Import or Delivery of Luxury Taxable Goods Other Than Motor Vehicles

    A PPnBM Exemption Certificate is a document stating that …

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    This request is submitted when the transfer or withdrawal of assets is compensated by insurance, but the exact amount of compensation to be received can only be determined at a later time. The requirements include: the Taxpayer has submitted Annual Income Tax Returns for the last two tax years; and/or submitted VAT Periodic Returns for the last three tax periods, has no outstanding tax liabilities, and is not undergoing a tax audit, investigation, or bookkeeping review.

    Postponement of Loss Recognition on the Transfer or Withdrawal of Assets Compensated by Insurance to Be Recorded as Expenses in a Subsequent Period

    This request is submitted when the transfer or withdrawal …

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    Depreciation of tangible assets begins in the month the expenditure to acquire the asset is incurred. This request may be submitted when the Taxpayer wishes to obtain a determination for the commencement of depreciation, which may begin in the month the asset is used or the month it begins generating income. The Director General of Taxes will determine the depreciation start date considering the month the asset is used to earn, collect, and maintain income, or the month the asset begins generating income.

    Determination of the Commencement of Depreciation for Tangible Assets, Which May Begin in the Month of Use or the Month of Generating Income

    Depreciation of tangible assets begins in the month the …

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