Friday, November 28, 2008

Thou shalt...

I got this from a Science Fiction Novel I am currently reading.

"Wickedness, selfishness, vanity, greed, arrogance... Yes, I have known all these, have been quilty of all these... But they are obvious faults, easy to recognize and to combat. They are nothing compared to the evils that have been inflicted by sincere bigots obsessed with their own version of Good Works."

Although I don't really agree with the "easy to recognize and combat" part, I find this to be a very astute "observation" that can be applied to many things that has gone "wrong" recently (and in the past).

The Bangkok protest.
The Mumbai incident.


Now we have people of certain religion being banned from practicing Yoga, because it if perceived to have the power to "erode" their faith in the religion. What da?

The Chinese has a saying: "真金不怕火炼" (Lit: Real gold fears no trial by fire). What good is faith if it can be easily swayed?

Thursday, November 27, 2008

Certainities of Life

I went to a "Tax Seminar" at KBRI (The Indonesian Embassy), regarding the "Tax responsibility" of Indonesian citizens that are living overseas. Although the talk itself leave much to be desired in terms of clarity, it did provide me with a basis of what's going on.

Here is the official website:

http://ekonomidanpajak.blogspot.com/

There quite a discussion going on in there, with some information that potentially could be very useful for overseas Indonesians like me. I say "potentially" because I perceive the current system to be a "Beta". And a leaky one which the developers are content on only applying emergency patches instead of embarking on a proper kernel overhaul.

Anyway, I found a comment that attempts to frame the current situation. It is in Bahasa Indonesia though. (Done some layout format)

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Saya hari ini baru saja menelpon langsung call center ditjen pajak jakarta = 021-500200, terus saya tanya = apa kita WNI di spore masuk SPLN/WPLN atau SPDN/WPDN, terus dia jawab pake jawaban "copy-paste" = SPLN/WPLN kalo tinggal di spore >183 hari dalam setahun.

Namun ketika saya tanya, la terus kemarin pejabat ditjen pajak ada datang ke kbri spore utk seminar kok ngomongnya kita2 WNI di spore adalah SPDN/WPDN ? Terus baru operator call centernya "ngaku" bahwa memang area ini grey, bisa ditafsirkan macam2 karena kata "niat" yang ambiguous. Dia suruh saya telpon ke departemen yang responsible soal peraturan perpajakan internasional & tax-treaty untuk lebih jelasnya = Sub Direktorat Perjanjian & Kerjasama Perpajakan Internasional. Jadi ini udah "sarangnya" yg responsible for tax-treaty2 indo dgn negara lain dan yg "menggodok" peraturan pajak soal SPLN/WPLN/SPDN/WPDN.

Intinya jawaban mereka gini =Ngga peduli anda mau setaun penuh 365 hari menetap di Spore ngga pernah pulang ke indo, anda akan MASIH TETAP DIANGGAP sebagai SPDN/WPDN kalo anda =

1). anak/istri berada di Indo ATAU
2). punya tabungan/deposito/saham/produk investasi/usaha/bisnis/segala macam objek pajak yg bisa hasilkan duit di Indo atas nama lu/istri lu/anak lu ATAU
3). punya/kontrak rumah atas nama lu/istri lu ATAU
4). anda/istri lu/anak lu berada di Indo lebih dari 183 hari.

Hanya jikalau =

1). anakistri tinggal ama lu di Spore lebih dari 183 hari DAN
2). anda TIDAK punya tabungan/deposito/saham/produk investasi/segala macam objek pajak yg bisa hasilkan duit di Indo atas nama lu/istri lu/anak lu DAN
3). lu TIDAK punya/kontrak rumah atas nama lu/istri lu di Indo DAN
4). lu/istri lu/anak lu TIDAK punya bisnis/usaha/apapun juga yang bisa hasilkan duit di Indo, maka anda BARU BISA dikategorikan sebagai SPLN/WPLN.

Ingat jawaban "copy-paste" pengaduanpajak@gmail = anda SPLN jika anda di luar negri lebih dari 183 hari KECUALI KALO DIATUR LAIN DI TAX-TREATY. Dan Tax Treaty ngomong = anda tax residence Indonesia jika anda punya rumah di Indo ATAU jika punya kepentingan ekonomi (bisnis/tabungan/usaha/deposito/saham dll..) yg lebih "kuat" di Indo ATAU punya kepentingan personal (istri/anak masih di Indo ) yg lebih "kuat" di Indo.

Jangan terlalu berharap sama peraturan " > 183 hari di luar negri maka SPLN/WPLN". Jadi kalo misalnya menurut penjelasan di atas anda adalah SPDN/WPDN maka anda MAU TIDAK MAU WAJIB punya NPWP, tidak bisa lari. Kalo anda masih nekat ngga mau punya NPWP, lebih baik jangan pulang ke indo karena pasti dipalakin/dikerjain di Airport. Kalo cuman dipalak mah masih oke, tapi kalo waktu lu mau bayar fiskal/ngurus bebas fiskal di airport ditanyain NPWP lu ngomong ngga punya, lalu di sono udah ada petugas pajak dan polisi buat tangkap lu, lu bisa apa ?

Satu lagi soal peraturan "> 183 hari" ini lebih dimaksudkan/ditujukan bagi

1). WNA yg tinggal di Indo musti bayar pajak Indo sebagai WPLN atau WPDN DAN
2). WNI yg tinggal di Spore musti bayar pajak Spore sebagai Tax Resident spore atau Foreigner.

Soal COR, tidak bisa buat bebas fiskal. Hanya NPWP yang bisa buat bebas fiskal. Soal bebas fiskal 4X setahun, belum tahu mau dihapuskan atau tidak. Soal fiskal akan dinaikkan jadi 5 juta rupiah. Soal di Tax Treaty diatur bahwa cuman Spore yang berhak majakin income kita di Spore (article 14) ini adalah SUBJECT TO article 4 yang mengatur Fiscal Domicile (soal anda merupakan SPLN/WPLN/SPDN/WPDN ).

Jadi in other words sekalipun menurut article 14 tax treaty anda cukup bayar tax ke spore aja, namun kalau karena menurut article 4 anda masih WPDN, maka anda TETAP harus bayar ppH ke Indo sebagai WPDN.

Semua ini adalah penjelasan bukan dari saya sendiri tapi dari petugas pajak "Sub Direktorat Perjanjian & Kerjasama Perpajakan Internasional" sendiri. Semoga berguna info ini bagi teman2 di Spore.

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However, as expected, there is also another set of conflicting info. Another commenter lamented the possibility that the Tax Bureau in Indonesia might change their mind to our detriment because of all these queries. He prefers that we just hang on to the "regulations" that are already written down.

I also find the point about if I have a child, and he/she owns assets in Indonesia, it would also turn me into an Indonesian Tax Subject, very very strange. So if, let say, Bill Gate's daughter happen to buy a posh bungalow in Jakarta, he becomes an Indonesian Tax Subject along with his daughter? That does not make any sense.

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http://www.pajak.go.id/index.php?option=com_docman&Itemid=178itu adalah pdf. di halaman 6, tertulis dengan jelas bahwa subjek pajak luar negeri yang memiliki rumah yang disewakan di NKRI, maka pajak sewanya saja yang dibayar ke NKRI.

Sekarang logikanya: bisa dong seseorang tinggal di luar negeri, jadi subjek pajak luar negeri DAN MASIH memiliki aset di NKRI.

Ini sudah bukti tertulis.

DAN INI CONFIRM SELARAS DENGAN:

1. Penjelasan Ditjen pajak di tengah-tengah seminar (di kahir seminar, dia menarik semua perkataan dia di tengah seminar dan menekankan kata 'niat')
2. jawaban umum dari pusat pengaduan pajak.
3. saya cek samam officer IRAS di singapura DAN pusat pengaduan pajak DAN konsultan pajak independen di jakarta DAN hasil seminar pajak di singapura sendiri
4. ketika UU bilang punya niat untuk tinggal di indonesia, itu ditujukan kepada perantau asing yang merantau ke Indonesia, DAN mengambil manfaat ekonomi (kerja) di Indonesia.

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While I would be happy if this is true, (Why can't I own assets in Indonesia - a house perhaps - for the purpose of collecting rent only and not with the intention or "niat" to live there? Of course, I will be paying the proper property and income tax to the Indonesian Goverment with respect to this asset. Singapore does not tax overseas derived income, so that's one less complication to handle.) regulations - written or otherwise - can, and will change. So, I'm not holding my breath.

Taxation... vexing~

Wednesday, November 19, 2008

Variety I

I just luuuurve Japanese Variety Shows. That's despite many of them involving food at least 40% of the time (or maybe it is because?). Of course, not all of them are good. But those that are, are very, very good most of the time. Just by watching these, I have managed to: compile quite a list of potential eating places to try out when I am next in Japan, learn more Kanji and Japan in general, and even generate some philosophical thoughts.

These are the 5 main "genres" of Japanese Variety Shows that I know:
-Quiz shows
-Talk shows
-Comedy shows
-Information shows (including Travel shows)
-Competition shows

So, I figured, maybe I'd just introduce some of the shows that I have seen and enjoyed.

Show: 秘密のケンミンSHOW (Regional Secrets - The Show)
Genre: Information

This show showcases the various items/activities/culture that are unique to the various Japanese prefectures. Watching this show reminds me that the world is a huge place filled with wonderful things, and the Indonesian saying: "Lain padang, lain belalang". (Lit: different field, different grashopper). It is kind of amusing that the people in one region tend to assume that whatever it is they have in their hometown is common throughout the country, and are shocked when informed that it is unique to their region.

There are regional food, regional date spots which almost all couples from that region would have visited at least once, regional items that have made their way to Tokyo and received good reception, and etc. The reaction of the guests (participants in the show that all come from different prefectures) however, hints that these "regional specialties" could well be easily acceptable throughout the country. Which implies that there is an underlying cohesiveness among the unique identities.

I wish that the different Indonesian Provinces could learn these "Prefectural Spirit" from Japan to each develop into regions that can live up to the name of "Jamrud Khatulistiwa" (Lit: The Equator Emerald) and to shine brightly on the blue ocean.

恋が来い?

結婚式で
美女再会
やっちまったな...

Monday, November 17, 2008

Dan dan da daaaan~

Well, that song did not exactly play on this occasion, but the association is just too thick.

A good friend of mine is finally completely tied up in the matrimonial knot. It is a knot that is more complicated than the strongest sailor knots. And he seems to be quite happy being tied up in knots ( ・ω・)

It was also my first experience of being a "brother". Plans were made on how we can storm the bride's house and appease the "sisters" that guard the bedroom. Plans, which like all good plans, pretty much disintegrated upon first contact. We were outnumbered, and completely at their mercy. But, love (I think it's more about the cash, but that's just me :P) prevails this time.

I am not sure if I ever want to repeat the experience. Then again, I only forsee at most one more "slot" in future. A slight chance, as this other guy has loads of army buddies, of which I am, or, would be, grateful. Still, it was an honor I guess, to be called on as a "brother".

The wedding dinner itself was simple and dare I say it, the most fun wedding dinner I've ever attended. If I ever have one of my own, I guess this would be the way I'd like to hold it. (Minus the musical stuff because I'm all thumbs and crow voiced). The home-made video was also pretty cool (not the usual baby - to - grown up slideshow). We also finally got to know how it all began, and well, I'd say I actually learnt something about "The Art of Wooing" that night. Whether I'll be able to actually apply it is up to debate, it might still come in useful.

I also learnt that despite having met him and her numerous times before this, I know almost zilch about her. (Don't even know her age, gah...) However, I do know that this one match is going to be very, very hard to better. Here's wishing the two of them the best. A testament that should remain as long as the inter-tubes stay operational.

Way to go Sonic~ ^^