...Ketentuan CFC di Indonesia Upaya untuk mencegah penundaan wajib pajak dalam mengirim penghasilannya ke Indonesia adalah melalui ketentuan dalam Pasal 18 ayat (2). Dalam UU tersebut, pemerintah memberi kewenangan kepada menteri keuangan untuk menetapkan saat diperolehnya dividen oleh wajib pajak dalam negeri atas penyertaan modal pada badan usaha di luar negeri, selain badan usaha yang menjual sahamnya di bursa efek, dengan ketentuan sebagai berikut. a. Besarnya penyertaan modal Wajib Pajak dalam negeri tersebut paling rendah 50% (lima puluh persen) dari jumlah saham yang disetor pada badan usaha di luar negeri. b. Secara bersama-sama dengan Wajib Pajak dalam negeri lainnya memiliki penyertaan modal paling rendah 50% (lima puluh persen) dari jumlah saham yang disetor pada badan usaha di luar negeri. Sebagai peraturan pelaksanaan dari Pasal 18 Ayat (2) UU PPh ini, Menteri Keuangan telah menerbitkan Peraturan Menteri Keuangan Nomor 256/PMK.03/2008 tentang Penetapan Saat Diperolehnya Dividen Oleh Wajib Pajak Dalam Negeri Atas Penyertaan Modal Pada Badan Usaha Di Luar Negeri Selain Badan Usaha Yang Menjual Sahamnya Di Bursa Efek. Peraturan Menteri Keuangan ini mencabut ketentuan sebelumnya yaitu Keputusan Menteri Keuangan Nomor 650/KMK.04/1994 tentang Penetapan Saat Diperolehnya Dividen Atas Penyertaan Modal Pada Badan Usaha Di Luar Negeri Yang Sahamnya Tidak Diperdagangkan Di Bursa Efek. Tata cara pelaporan penerimaan dividen luar negeri, tata cara perhitungan pajak...
Words: 692 - Pages: 3
...“Life moves pretty fast. If you don’t stop and look around once in a while, you could miss it.” It may be a bit of a stretch to say everyone in the English speaking world knows what movie that quote is from, but it’s not that long of one. Since its 1986 release “Ferris Bueller’s Day Off” has become an American classic, and its late director John Hughes became a king in the teen movie genre. Hughes wrote countless classic ’80s films, such as “Pretty in Pink,” the first two “Home Alone” films, “Christmas Vacation” and “Flubber.” The man penned some classic one-liners and also wrote quite a few life lessons into his films. That spurs the question — what other films from the 1980s include valuable life lessons? Yes, the ’80s are the butt of all decade jokes, but where would America be without those crucial 10 years of big ugly hair, heavy eye makeup and leg warmers? No matter the fashion, people were still people in the ’80s, and there’s always something to be gleaned from the past. We’ll examine life lessons taught to us by several films from the ’80s; “The Breakfast Club,” “Pretty in Pink,” “Back to the Future,” “Heathers” and (how could we not?) “Ferris Bueller’s Day Off.” Unknown-3 You never know what kind of friends you’ll make in detention. Photo from IMDb. “The Breakfast Club:” One of the most important lessons in “The Breakfast Club” is to not judge someone based on first impressions. Did anyone honestly expect a beauty queen and a rebel to fall for each other? How...
Words: 322 - Pages: 2
...v Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf Cvdf sdfgdgdf gdfg dfgdf dfgdf ...
Words: 1116 - Pages: 5
...Lorraine's First Wonderful Webpage Lorraine Rosenboom First Wonderful Webpage Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi hendrerit imperdiet venenatis. Nam tincidunt posuere aliquet. Mauris luctus scelerisque placerat. Vestibulum et massa arcu, eu convallis dui. Integer et lorem tortor, non fermentum turpis. Cras tempor leo in nisi hendrerit a vehicula nulla fringilla. Donec magna sapien, eleifend eu vulputate vitae, rutrum cursus nisl. Duis et erat urna. Vestibulum elementum convallis turpis, eu interdum ipsum facilisis nec. In eleifend ligula nec lacus ultrices at mollis quam sodales. Pellentesque sed enim turpis. Nam posuere leo non risus interdum vitae interdum massa mollis. Nunc blandit ipsum in nisi vulputate ultricies. Sed et ligula ac lorem convallis iaculis. Praesent et libero dui, non dignissim tortor. Phasellus nisl risus, luctus sodales sollicitudin sed, egestas et ante. Mauris aliquam lacus nec risus blandit dignissim. Curabitur tincidunt tristique feugiat. Vivamus rutrum tortor a augue feugiat sit amet ullamcorper magna malesuada. Proin sapien ante, posuere ut vehicula quis, vulputate vel sem. Etiam laoreet laoreet nunc. Mauris rhoncus, massa pellentesque cursus ultrices, diam magna fermentum sem, adipiscing posuere ante nisl sed leo. Ut placerat tincidunt lacus et congue. Sed sapien ante, laoreet nec adipiscing id, vulputate in mauris.. Vestibulum ante ipsum primis in faucibus orci luctus et ultrices posuere cubilia Curae;...
Words: 417 - Pages: 2
... 9 G w f s i r t r w f p f i r e t v y g f e w h e f e u w t v f y x 5 0 5 & 4 " 3 $ P 9 ) ( 0 6 8 6 ( & 2 ) ' 3 2 ( " ! % % ' 5 " " 6 0 Y ' # 3 " T 0 ) ' % $ 0 3 T 3 & ' $ 0 3 % % ' @ 1 3 " 2 ) ' 3 2 ( " ! 0 @ ` 7 5 0 3 " 2 1 3 " # " 3 C 5 ( ' T 3 0 2 2 ' # ( 6 & 0 3 " C @ 2 & U 0 3 B 2 V & # # " 3 C T 3 0 @ 2 ' 0 U " 2 0 3 B 1 " $ V 0 # " 3 C T 6 ( & % 5 ( ' @ 1 1 0 % 0 3 ' ) # " 3 C 0 6 ' # ' 5 2 1 ( & ' 6 ' 1 % ' & 3 0 2 ' # 2 ) 0 2 " 3 $ % % ' @ 1 3 " 2 ) ' 3 2 ( " ! 0 @ 2 T 6 ( & % 5 ( ' @ 5 ( ' 0 6 ' 3 " 2 1 ( D w h e i t v r e u p f i t s r q g f e p f i h g f e d ...
Words: 634 - Pages: 3
...Germany Paragraph 3 *factor influenced on Immigrant making decisions to leave. - Sociology and economists factors –--say--> (Push & Pull) - Push and Pull factors - Economic hardship Paragraph 4 *The Old World (OW) ------> push factor were involved. - In 19th century all type of workers affected - Industrial transition - Farm workers unemployed - The potato harvest caused starvation and deaths. - Decrease of wages, a few money to live. Paragraph 5 *The New World (NW) ------> pull factors. - Lands inexpensive. - Large and growing demand for non-farm labor. - Recruitment from Europe –--> America - Less time traveling - Political stability. - Immigration wave that peak between 1990 and World War I Paragraph 6 *There is the circumstances that led a develop a strong demand for labor in The NW. - Demand for labor was for ambitious jobs. - Development of the system of contract labor. - Low wages and interest. - Poor economy in Asia. Paragraph 7 * The development of slavery in America. - Workers were brought against their will - The slave trade before the age of immigration - Abolition of slavery in South America was late - Slavery in South...
Words: 411 - Pages: 2
...As you know I have been working to analyze the relevant costs in regards to the quality variations we’ve been encountering for our Ply Carrier project. Though all costs types apply in some respect, you will find that some costs are more relevant to our current situation than others. You will find the three costs (appraisal, prevention, and failure) detailed below: For the most part, we already have the applicable quality measures that relate to our Appraisal costs in place. A quality inspection is completed every time a Ply Carrier is completed, this inspection is done with the proper updated form, equipment, and by someone other than the person who produced the original part. Though these items are done with regulated consistency, there is the continued possibility of human error. The periodical analysis of the quality assurance forms could provide us additional insight into our production process. As of right now, we do not use the QA forms for anything other than an insight if an external failure occurs; evaluating these forms to gain a broader understanding of our products random and non-random variations could reduce costs in the long run. Preventative costs are more relative to our current production process. Though we have minor policies in place that prevent defects from appearing during the production process, they are not regulated diligently and sometimes do not occur at all. Out of the 15 materials that are used to create a Ply Carrier, only the Upper Carrier...
Words: 490 - Pages: 2
...community issue? Building damage is a community issue for multiple reasons: 1. If no one is found guilty, the entire floor/dorm has to split the damage costs equally 2. Threatens the safety of people living in the dorms and makes people feel scared of certain areas of the dorm. 3. Causes maintenance crews to spend valuable time fixing things that should not have been broken in the first place. Crews should be spending time upgrading our campuses rather then fixing things that were already nicely put in place. Why it is important to come forward when building damage is caused? It is important to come forward when building damage is caused because: 1. If you don’t come forward, everyone in the entire dorm will get hit with a fee for something they had nothing to do. For example, if you break a washer and don’t come forward, everyone will have to pay for a new washer even if they haven’t even used that specific washer before. 2. Also, if you don’t come forward you will always have that monkey on your back that you caused people to pay for something they never did. 3. If you don’t come forward, eventually evidence can arise that you broke the specific object. Your punishment will be significantly worse and your reputation will be destroyed. Community billing charges and procedures To expand upon building charges and procedures: 1. Once a situation arises, everyone involved will be processed and given a chance to state their side of the story...
Words: 362 - Pages: 2
...I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper I don’t have a paper to upload. to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper I don’t have a paper to upload. to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I I don’t have a paper to upload. don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper I don’t have a paper to upload. to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper to upload. I don’t have a paper...
Words: 442 - Pages: 2
...I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload yet. I don’t have a research paper to upload...
Words: 262 - Pages: 2
...Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper Paper...
Words: 666 - Pages: 3
...Nurse Education in Practice 13 (2013) e11 Contents lists available at SciVerse ScienceDirect Nurse Education in Practice journal homepage: www.elsevier.com/nepr Book review Healing Presence: the Essence of Nursing, JoEllen Koerner, sec- ond ed. Springer Publishing Company, New York (2011). The major premise in this thought provoking book is that nurs- ing is sacred work dedicated to the service of others, and requires a nurse’s deliberate commitment to inner spiritual growth to achieve a healing presence with patients. Healing presence de- scribes the feminine energy and receptivity part of nursing’s heri- tage, which offers limitless possibilities for a nurse’s self enhancement through an inward spiritual journey, the results of which, in turn, contribute to and facilitate a patient’s self healing. This book invites deep personal/professional reflection on the nurse, the nurse–patient relationship, and the profession’s future direction. Its step-by-step approach guides such reflection from a multi-cultural global perspective. An audience of experienced nurse clinicians and educators will discover practical application of healing presence’s evolutionary link to nursing science and art evident in the practical values guide, the professional development analysis and the leadership develop- ment analysis. In science, the nurse employs the ‘evaluator’ aspect of analytic thought; in art, the nurse ‘interprets’ abstract percep- tions and pattern recognition; and in healing...
Words: 589 - Pages: 3
... 2.Must include a title page with the following: a.Title of paper b.Student’s name c.Course name and number d.Instructor’s name e.Date submitted 3.Must begin with an introductory paragraph that has a succinct thesis statement. 4.Must address the topic of the paper with critical thought. 5.Must end with a conclusion that summarizes your research and reaffirms your thesis. 6.Must use at least five scholarly sources. 7.Must document all sources in APA style, as outlined in the Ashford Writing Center. 8.Must include a separate reference page, formatted according to APA style as outlined in the Ashford Writing Center. The Ashford Writing Center (AWC) has two kinds of tutoring available to you. •Live Chat – If you have writing-related questions about a topic before you draft a discussion post or submit a written assignment, you will now be able to chat live with a tutor for a short (up to 20 minute)...
Words: 401 - Pages: 2
...this world. I loved, but sometimes despised him. His father, Mr Sawyer, was a strange man. Nobody could make out what he was doing in our part of the world at all. He was not a planter or a doctor or a lawyer or a banker. He didn't keep a store. He wasn't a schoolmaster or a government official. He wasn't — that was the point — a gentleman. We had several resident romantics who had fallen in love with the moon on the Caribees — they were all gentlemen and quite unlike Mr Sawyer who hadn't an 'h' in his composition. Besides, he detested the moon and everything else about the Caribbean and he didn't mind telling you so. He was agent for a small steamship line which in those days linked up Venezuela and Trinidad with the smaller islands, but he couldn't make much out of that. He must have a private income, people decided, but they never decided why he had chosen to settle in a place he didn't like and to marry a coloured woman. Though a decent, respectable, nicely educated coloured woman, mind you. Mrs Sawyer must have been very pretty once but, what with one thing and another, that was in days gone by. When Mr Sawyer was drunk — this often happened — he used to be very rude to her. She never answered him. 'Look at the nigger showing off,' he would say; and she would smile as if she knew she ought to see the joke but couldn't. 'You damned, long-eyed, gloomy half-caste, you don't smell right,' he would say; and she never answered, not even to whisper, 'You don't smell right to...
Words: 2236 - Pages: 9
...MLK Letter From Birmingham Jail Rhetorical Analysis- w/ focus on Ethos “...we are now confronted by a series of demonstrations by some of our Negro citizens, directed and led in part by outsiders…” In this quote, from the third paragraph of the letter written by eight Alabama clergymen, the term outsiders is used. Early on, this creates a label for Martin Luther King, outsider. Throughout his Letter From Birmingham Jail, King is able appeal to ethos in order to refute his title of “outsider” and generate a connection with his audiences, the clergymen and the people of America. King is able to do such a thing by alluding to multiple passages from the Bible as well as the figures it contains, which is done so that he may identify with the clergymen. When not speaking in reference to the Bible, King makes allusions and references to specific points and people in American history, which allows him to connect to his larger audience, the people of America. By demonstrating his practical wisdom, through the use of allusion, King attempts to strengthen his character with a visible appeal to ethos. King alludes to the Bible multiple times throughout his Letter From Birmingham Jail. These allusions are notable in paragraph three, where king refers to the biblical figures “Jesus Christ” and “the Apostle Paul.” The context in which these two are used is to reiterate the story of Paul leaving Tarsus, which King also mentions, to spread the word of Christ. In paragraph...
Words: 1579 - Pages: 7
