Tantangan Baru

Pengisian
SPT PPh Orang
Pribadi 2014

Bentuk Form SPT 1770

sesuai
SPT 1770
Per-19/PJ/2014
SPT 1770S
SPT 1770SS
Formulir Pemberitahuan Norma
Formulir Perubahan Data

Perubahan SPT PPh OP

2014
Pokok Perubahan :
1. Status Perpajakan Suami Istri.
2. Pengklasifikasian daftar harta dan
kewajiban.
3. Pencantuman Nomor Induk
Kependudukan (NIK) di SPT.

SPT PPH ORANG PRIBADI 2014

1. STATUS PERPAJAKAN SUAMI

ISTRI
4

Status Perpajakan
Suami Istri

KK
HB
PH
MT

= Suami dan Istri 1 NPWP

= Hidup Berpisah
= Suami dan Istri Memiliki Perjanjian Pisah Harta
= Istri Memilih Menjalankan Kewajiban
Perpajakan Sendiri

Form Perhitungan PPh bagi PH dan MT

Status Perpajakan Suami

Istri

SPT PPH ORANG PRIBADI 2014

2. KLASIFIKASI HARTA DAN

KEWAJIBAN
7

2. Klasifikasi Harta &

Kewajiban

Pengisian daftar harta dan kewajiban dalam

SPT
PPh OP 2014 diberi kode dan dikategorikan

Klasifikasi Harta (1)

Kas dan Piutang

Klasifikasi Harta (2)

Investasi

10

Klasifikasi Harta (3)

Alat Transportasi

11

Klasifikasi Harta (4)

Harta Bergerak Lainnya

12

Klasifikasi Harta (5)

Harta Tidak Gerak

13

Klasifikasi Hutang

14

Informasi Lain Yang

Diminta (1)

Nomor NOP PBB

Lokasi dan Luas Tanah/Bangunan
Jenis / Merek dan Tahun
Pembuatan Kendaraan Bermotor,
Kapal pesiar, pesawat, dan
sejenisnya
Identitas penerima piutang /
pemberi hutang
15

Informasi Lain Yang

Diminta (2)

Nilai dalam Valas

Nama Bank untuk setiap rekening
simpanan
Nama penerbit saham/efek
Nama perkumpulan
Nama tempat penyertaan modal

16

SPT PPH ORANG PRIBADI 2014

3. NOMOR INDUK
KEPENDUDUKAN (NIK)
17

Nomor Induk
Kependudukan (NIK)

18

Email
julis@pbtaxand.com
Kristianto.r@pbtaxand.com

About PB Taxand
PB Taxand, 18 Years bringing the Worlds best to you.
The commitment we have put into our work and our company has given
us enough reasons to be proud of eighteen years of excellence. We have
developed PB Taxand to make it a leading consultant in tax advisory
services. Our passion to serve and to trail blaze in uncharted territories
have made our company conquer new heights. But above all, our
expertise and experience have made us Indonesia's partner in economic
development.
PB Taxand is one of Indonesia's leading tax advisory , tax compliance and
transfer pricing service providers and is unique in Indonesia as being part
of Taxand, the worlds largest independent tax organisation. We are
Ranked Tier 2 for Indonesian Leading Firm in World Tax 2013 published
by the International Tax Review. To qualify for Tier 2 rank, a firm must
have international network and leading reputation in its own jurisdiction in
the areas of tax planning, transactional, transfer pricing, indirect taxes
and litigation, as well as the greatest depth of resources, experience, and
range of specialism, and highly reputable tax individuals in its advisory
teams
Based in Jakarta and Surabaya, PB Taxand is staffed by over 100
dedicated professionals with a deep understanding of local tax policies
and business culture. Our longstanding personal and professional
relationships with prominent industry leaders keep us abreast of latest
20
developments. We are equally well informed on international legislation
and trends.

About TAXAND
Taxand provides high quality, integrated tax advice worldwide. Our tax
professionals, nearly 400 tax partners and over 2,000 tax advisors in nearly
50 countries - grasp both the fine points of tax and the broader strategic
implications, helping you mitigate risk, manage your tax burden and drive
the performance of your business.
We're passionate about tax. We collaborate and share knowledge,
capitalising on our collective expertise to provide you with high quality,
tailored advice that helps relieve the pressures associated with making
complex tax decisions.
We're also independentensuring that you adhere both to best practice and
to tax law and that we remain free from time-consuming audit-based conflict
checks. This enables us to deliver practical advice, responsively.
Taxand has achieved worldwide market recognition.
45 Taxand locations commended in ITRs 2014 World Tax Guide of leading
tax firms and 94%
Taxand firms ranked top in the guide.
26 locations ranked ITR 'World Transfer Pricing 2014'guide.
Further information is available at www.taxand.com
21

PB Taxand
Menara Imperium, 27th Floor
Jl. H.R. Rasuna Said Kav. 1, Jakarta
12980
INDONESIA
Phone: +62 21 8399 9919
Fax: +62 21 8379 4949
www.pbtaxand.com
PBTaxand

@pbtaxand