SE-97-PJ-2011

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 CJV Dogsujtlgt TXQLY HILQLG IEQHKYXQ BHGIHQLJ VLBLK GOMOQ 2 TH - 5>/VB/16<< YHGYLGN VHQJLKXLG VLBLK VHGNCLTEJLG LYLT VHMAHGYXKLG LYLX VHMXVXKLG ILGL DLILGNLG VQHME ALNE ^LBEA VLBLK ULGN AHQNHQLK IE AEILGN XTLCL  LTXQLGTE BE^L ULGN ILVLY IEKXQLGNKLG ILQE VHGNCLTEJLG AQXYO IEQHKYXQ BHGIHQLJ VLBLK, Thcuaugnlg ihgnlg algylkgyl phrtlgyllg mhgnhgle phghgtulg ahslrgyl aelyl dlilgnlg prhme lsurlgse Xget Jegk ylgn ilplt iekurlgnklg iljlm mhghgtuklg phgnclsejlg khgl plblk, shrtl phrjugyl phghnlslg thrclilp clj thrklet, ihgnlg ege ieslmpleklg clj-clj shalnle ahrekut 2 < Ahrilslrklg Vlslj 5 Lylt (<) c uru` d lgnkl 1 Xgilgn-Xgilgn Gomor > Ylcug <534 thgtlgn Vlblk Vhgnclsejlg shalnlemlgl thjlc ieualc ahahrlpl klje thrlkcer ihgnlg Xgilgn-Xgilgn Gomor 40 Ylcug 1663, ugtuk mhghgtuklg ahslrgyl Vhgnclsejlg Khgl Vlblk alne ^lbea Vlblk iljlm ghnhre ilg ahgtuk uslcl thtlp teilk aojhc iekurlgnklg phmahgtuklg ltlu phmupuklg ilgl dlilgnlg, khdulje lgtlrl jleg dlilgnlg ugtuk uslcl lsurlgse thrmlsuk dlilgnlg algtulg soselj ylgn ieahgtuk ojhc Alilg Vhgyhjhgnnlrl Blmeglg Toselj. 1. Vlslj <4 curu ` l lgnkl <) ilg 1) Vhrlturlg Vhmhregtlc Gomor 59 Ylcug 16<6 thgtlgn Vhgncetugnlg Vhgnclsejlg Khgl Vlblk ilg Vhjuglslg Vlblk Vhgnclsejlg Iljlm Ylcug Ahrbljlg, mhgnltur alcwl phgnhjulrlg ilg aelyl ylgn teilk aojhc iekurlgnklg iljlm mhghgtuklg ahslrgyl Vhgnclsejlg Khgl Vlblk alne ^lbea Vlblk iljlm ghnhre ilg ahgtuk uslcl thtlp, thrmlsuk lgtlrl jleg aelyl ugtuk mhgilpltklg, mhglnec, ilg mhmhjeclrl phgnclsejlg ylgn auklg mhruplklg oabhk plblk ilg/ltlu phgnhgllg plblkgyl ahrse`lt `eglj. Vregsep ylgn slml bunl ieltur iljlm khthgtulg Vlslj 9 curu` l ilg a Vhrlturlg Vhmhregtlc Gomor <43 Ylcug 1666 thgtlgn Vhgncetugnlg Vhgnclsejlg Khgl Vlblk ilg Vhjuglslg Vlblk Vhgnclsejlg Iljlm Ylcug Ahrbljlg. 4. Vlslj <9 Vhrlturlg Mhgthre Khulgnlg Gomor 3</VMK.64/1665 thgtlgn Vhmahgtuklg ltlu Vhmupuklg Ilgl Dlilgnlg ylgn aojhc Iekurlgnklg shalnle Aelyl, mhgnltur alcwl 2 l. lylt (<), ahslrgyl dlilgnlg prhme ugtuk ph ruslcllg lsurlgse b ewl shalnlemlgl iemlksui iljlm Vlslj < curu` a lgnkl 1 iethgtuklg shsule ihgnlg phgncetugnlg lktulrel ylgn thjlc mhgilplt phgnhslclg ilre Alilg Vhgnlwls Vlslr Moilj ilg Jhmalnl Khulgnlg; a. lylt (1), khgleklg bumjlc sljio lkce r iealgiegn ihgnlg sljio lwlj tlcug ilre dlilgnlg prhme shalnlemlgl iemlksui plil lylt (<) mhruplklg aelyl iljlm tlcug ylgn ahrslgnkutlg. Vregsep ylgn slml bunl ieltur iljlm khthgtulg Vlslj 9 Khputuslg Mhgthre Khulgnlg Gomor  36/KMK.69/<558 thgtlgn Ahslrgyl Ilgl Dlilgnlg ylgn Aojhc Iekurlgnklg Thalnle Aelyl shalnlemlgl thjlc ahahrlpl klje ieualc thrlkcer ihgnlg Vhrlturlg Mhgthre Khulgnlg Gomor  34/VMK.64/1660. 9. Khputuslg Khtul Alilg Vhgnlwls Vlslr Moilj ilg Jhmalnl Khulgnlg Gomor KHV- <69/AJ/1660 thgtlgn Vroiuk Xget Jegk, ieltur alcwl Vroiuk Xget Jegk liljlc proiuk lsurlgse  bewl ylgn mhmhguce krethrel shalnle ahrekut 2 l. gejle mlg`llt ylgn ieblgbeklg iethgtuklg o jhc keghrbl suailgl egvhstlse ylgn ieahgtuk ugtuk Xget Jegk thrshaut; a. gejle mlg`llt ylgn iephrojhc ilre suailgl e gvhstlse iegyltlklg iljlm uget; ilg d. mhgnlgiugn phrtlgnnugnlg reseko khmltelg ljlme. 

description

Surat Edaran DJP SE-97/PJ./2011 tentang Perlakuan PPh atas Pembentukan/Pemupukan Dana Cadangan Premi WP yg bergerak di bidang usaha Asuransi Jiwa.

Transcript of SE-97-PJ-2011

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©©©_VSD[ FKDSDA KNSFL[VS GFAKFSDJ YDGDL

AH@HS 7 _F - >=(YG(3944 ©[FA[DAM ©

YFSJDLVDA YDGDL YFAMED_NJDA D[D_ YF@CFA[VLDA D[DV YF@VYVLDAKDAD ODKDAMDA YSF@N CDMN ]DGNC YDGDL ^DAM CFSMFSDL KN CNKDAM V_DED

D_VSDA_N GN]D ^DAM KDYD[ KNLVSDAMLDA KDSN YFAMED_NJDA CSV[H ©KNSFL[VS GFAKFSDJ YDGDL* ©

_fevcvamda kfamda cda~dla~d yfs{da~dda `famfadn yfafa{vda cfdsa~d cnd~d odkdamdaysf`n dvsdan Van{ Jnal ~dam kdyd{ knlvsdamlda kdjd` `fafa{vlda yfamednjda lfad ydgdl*fs{d yfsjva~d yfafmdda {fsedkdy edj {fsldn{* kfamda nan knd`ydnlda edj-edj fcdmdn cfsnlv{ 7 ©4 Cfskddslda Yddj > D~d{ %4. evsvb o damld 3 Vakdam-Vakdam Ah`hs = [deva 4>5? {fa{dam

Ydgdl Yfamednjda fcdmdn`dad {fjde knvcde cfcfsdyd ldjn {fsdlens kfamda Vakdam-VakdamAh`hs ?2 [deva 3995* va{vl `fafa{vlda cfdsa~d Yfamednjda Lfad Ydgdl cdmn ]dgncYdgdl kdjd` afmfsn kda cfa{vl vded {f{dy {nkdl chjfe knlvsdamlda yf`cfa{vlda d{dv

yf`vyvlda kdad odkdamda* lfovdjn da{dsd jdna odkdamda va{vl vded dvsdan {fs`dvlodkdamda cda{vda hndj ~dam kncfa{vl hjfe Cdkda Yfa~fjfammdsd Gd`nada _hndj! 

3! Yddj 4? evsvb d damld 4. kda 3. Yfsd{vsda Yf`fsna{de Ah`hs >; [deva 3949 {fa{dam Yfamen{vamda Yfamednjda Lfad Ydgdl kda Yfjvadda Ydgdl Yfamednjda Kdjd` [devaCfsgdjda* `famd{vs cde}d yfamfjvdsda kda cnd~d ~dam {nkdl chjfe knlvsdamlda kdjd``fafa{vlda cfdsa~d Yfamednjda Lfad Ydgdl cdmn ]dgnc Ydgdl kdjd` afmfsn kda cfa{vlvded {f{dy* {fs`dvl da{dsd jdna cnd~d va{vl `fakdyd{lda* `fadmne* kda `f`fjnedsdyfamednjda ~dam cvlda `fsvydlda hcgfl ydgdl kda(d{dv yfamfadda ydgdla~d cfsnbd{ bnadj! ©Ysnany ~dam d`d gvmd knd{vs kdjd` lf{fa{vda Yddj ; evsvb d kda c Yfsd{vsda Yf`fsna{deAh`hs 4?5 [deva 3999 {fa{dam Yfamen{vamda Yfamednjda Lfad Ydgdl kda Yfjvadda YdgdlYfamednjda Kdjd` [deva Cfsgdjda! 

?! Yddj 4; Yfsd{vsda @fa{fsn Lfvdamda Ah`hs 54(Y@L!9?(399> {fa{dam Yf`cfa{vlda d{dv Yf`vyvlda Kdad Odkdamda ~dam chjfe Knlvsdamlda fcdmdn Cnd~d* `famd{vs cde}d 7 

© d! d~d{ %4.* cfdsa~d odkdamda ysf`n va{vl yfsvdedda dvsdan gn}d fcdmdn`dadkn`dlvk kdjd` Yddj 4 evsvb c damld 3 kn{fa{vlda fvdn kfamda yfamen{vamdadl{vdsnd ~dam {fjde `fakdyd{ yfamfdeda kdsn Cdkda Yfamd}d Ydds @hkdj kdaJf`cdmd Lfvdamda< 

c! d~d{ %3.* lfadnlda gv`jde djkh dlens kncdaknam kfamda djkh d}dj {deva kdsn odkdamda ysf`n fcdmdn`dad kn`dlvk ydkd d~d{ %4. `fsvydlda cnd~d kdjd` {deva~dam cfsdamlv{da! ©

Ysnany ~dam d`d gvmd knd{vs kdjd` lf{fa{vda Yddj ; Lfyv{vda @fa{fsn Lfvdamda Ah`hs 59(L@L!9;(4>>6 {fa{dam Cfdsa~d Kdad Odkdamda ~dam Chjfe Knlvsdamlda _fcdmdn Cnd~dfcdmdn`dad {fjde cfcfsdyd ldjn knvcde {fsdlens kfamda Yfsd{vsda @fa{fsn Lfvdamda Ah`hs 5?(Y@L!9?(3992!  

;! Lfyv{vda Lf{vd Cdkda Yfamd}d Ydds @hkdj kda Jf`cdmd Lfvdamda Ah`hs LFY- 49;(CJ(3992 {fa{dam Yshkvl Van{ Jnal* knd{vs cde}d Yshkvl Van{ Jnal dkdjde yshkvl dvsdan

 gn}d ~dam `f`faven lsn{fsnd fcdmdn cfsnlv{ 7 ©d! anjdn d̀abdd{ ~dam kngdagnlda kn{fa{vlda hjfe lnafsgd vckdad narf{dn ~dam kncfa{vl

va{vl Van{ Jnal {fsfcv{< c! anjdn `dabdd{ ~dam knyfshjfe kdsn vckdad narf{dn kna~d{dlda kdjd` van{< kda o! `famdakvam yfs{dammvamda snnlh lf`d{nda djd`n! 

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©©©6! Cfskddslda edj-edj {fsfcv{ kn d{d* kfamda nan kn{fmdlda edj-edj fcdmdn cfsnlv{ 7 ©

d! Kdjd` `famen{vam Yfamednjda Lfad Ydgdl ~dam knlfadn {dsnb v`v` Yddj 4= VVYYe* {nkdl chjfe knmdcvamlda kfamda yfamednjda ~dam {fjde knlfadn ydgdl kfamda

{dsnb ~dam cfsnbd{ bnadj! Cnd~d-cnd~d ~dam cfslfadda kfamda yfamednjda ~damknlfadlda yf`h{hamda* yf`vamv{da* d{dv yf`cd~dsda YYe ~dam cfsnbd{ bnadj {nkdlchjfe knlvsdamlda kdsn yfamednjda csv{h ~dam yfamfadda ydgdla~d knjdlvldacfskddslda {dsnb v`v`! 

c! @flnyva kdjd` Yddj ; Yfsd{vsda @fa{fsn Lfvdamda Ah`hs 5?(Y@L!9?(3992 kda Yddj 4; Yfsd{vsda @fa{fsn Lfvdamda Ah`hs 54(Y@L!9?(399> `famd{vs cde}dcfdsa~d odkdamda ysf`n va{vl yfsvdedda dvsdan gn}d kn{fa{vlda fvdn kfamdayfamen{vamda dl{vdsnd ~dam {fjde `fakdyd{lda yfamfdeda kdsn Cdkda Yfamd}dYdds @hkdj kda Jf`cdmd Lfvdamda* ad`va fodsd bnldj kdjd` `famen{vamYfamednjda Lfad Ydgdl ~dam dlda knlfadn {dsnb v`v` cfskddslda Yddj 4= VVYYe* {f{dy `famdov ydkd lf{fa{vda jdna ~dam {fsldn{! 

o! Kfamda kf`nlnda odkdamda ysf`n dvsdan gn}d ~dam kncfa{vl cfskddslda yfamednjda ~dam yfamfadda ydgdla~d cfsnbd{ bnadj kda(d{dv ~dam cvlda `fsvydldahcgfl ydgdl* {nkdl kdyd{ knlvsdamlda kdjd` `fafa{vlda cfdsa~d Yfamednjda LfadYdgdl ~dam ydgdla~d knlfadlda kfamda `fammvadlda {dsnb v`v`! 

©Kf`nlnda va{vl `fagdkn yfsed{nda kda knjdldadlda kfamda fcdnl-cdnla~d!

Kn{f{dylda kn Gdlds{d ydkd {dammdj 35 Kff`cfs 3944 KNSFL[VS GFAKFSDJ*

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D! BVDK SDE@DA^ ANY 4>6;44444>54434994  ©©[f`cvda 7 ©

4! _flsf{dsn Gfakfsdj Lf`fa{fsnda Lfvdamda 3! Nayfl{vs Gfakfsdj Lf`fa{fsnda Lfvdamda ?! Lfydjd Cnsh Evlv` Lf`fa{fsnda Lfvdamda ;! _flsf{dsn Knsfl{hsd{ Gfakfsdj Ydgdl 6! Ydsd Knsfl{vs* Lfydjd Yvd{ Yfamhjdeda Kd{d kda Khlv`fa Yfsydgdlda* kda [fadmd 

Yfamldgn kn jnamlvamda Knsfl{hsd{ Gfakfsdj Ydgdl! 

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