Kombinasi Bisnis Dan Likuidasi: Manajemen Perpajakan

 

Ibauh eg

31

Ebimoldso Moslos adl Hoeuoadso

IDLDKGIGL SG]S SG]SDKDEDL DKDEDL

Fdeuhtds

^gebhdj Sdsnd ^drkdld Srb`rdi ^tuao

Id`ostgr  Deultdlso

Bhgj ; Qoi Absgl. Absgl Idldkgigl Sgrpdkdedl

 

 DEWO^O^OO  DEWO^O^

 

 DEWO^O^O ^O  DEWO^O S^DE ==, deuososo dadhdj mgltue pgl`dimohdhojdl egpgiohoedl egpgiohoedl pgrusdjddl bhgj pojde pgl`de pgl`deuososo uososo (dnquorgr), sgjol``d dedl igl`deomdtedl mgrpoladjlyd egladho dtds pgrusdjddl ydl` aodimoh dhoj (dnquorgg) tgrsgmut. Egladho pgrusdjddl ydl` aoidesua dadhdj egeudtdl ultue; d. Igl`dtur egmokdedl egudl`dl adl bpgrdso pgrusdjddl. m. Igl`dl`edt adl igimgrjgledl idldkgigl. n. Igladpdt jde sudrd idybrotds adhdi rdpdt rgadeso

 

 DEWO^O  DEWO^O^O ^O

 

Deuososo Dsgt

Deuososo dssgt tgrkdao dpdmohd sgmudj pgrusdjddl mgridesua igiohoeo pgrusdjddl hdol ided od adpdt igimgho sgmd`odl dtdu sghuruj devd dtdu dsgt pgrusdjddl hdol tgrsgmut Deuososo dsgt sgndrd sgagrjdld adpdt aoedtdedl igrupdedl; 4. Kud Kudhh mgho (dsgt (dsgt)) dltdr dltdrd d pojde pojde ydl` ydl` ighde ighdeue uedl dl deuos deuososo oso dsgt dsgt (sgmd`do pojde pgimgho) agl`dl pojde ydl` aodeuososo dsgtlyd (sgmd`do pojde pglkudh), koed deuososo aohdeuedl agl`dl pgimdydrdl udl` tuldo. =. Sg Sgrkd rkdlko lkodl dl tue tuedr dr igl iglue uedr dr dlt dltdr drd d dsg dsgtt

 

 Deuososo soso Dssgt   Deuo Deuososo dssgt adhdi pgrpdkdedl aohdeuedl igl``uldedl lohdo mueu adl dpdmohd igl``uldedl lohdo pdsdr, ided sghosoj adro lohdo mueu adl lohdo pdsdr aoegldedl aoegldedl SSj fldh sgmgsdr 43%. Igtbag Sglyusutdl dssgt ; • Igtbag @dros Hurus • Igtbag Abumhg Agnholg ^did jdhlyd ydl` tgrkdao pdad sddt deuososo pgrsgaoddl, pdad sddt deuososo pgrsgaoddl ided dedl igl``uldedl lohdo mueu. Igtbag pglndtdtdl pglndtdtdl pgrsgaoddl adhdi pgrpdkdedl pg rpdkdedl ; • FOFB

• Dvgrd`g Igtjba

 

IG]@G]

 

Igr`gr Igr`gr igrupdedl sudtu prbsgs pgl``dmul`dl usdjd, agl`dl kdhdl igl`dimoh dhoj sdtu dtdu hgmoj pgrusdjddl ydl` hdol. Nbltbj; Mdle Sgigroltdj ydl` igl``dmul`edl aoro iglkdao Mdle Idlaoro, ydl` igrupdedl `dmul`dl adro Mdle Sgimdl`uldl Olablgsod, Mdle Ad`dl` Lg`drd, Mdle Muio Adyd

 

Igr`gr

 

Idlfddt Deuososo adl Igr`gr (Ibol; =34>)

4. Igladp Igladpdtedl dtedl ndsjfhbw ndsjfhbw agl`dl agl`dl ngpdt ngpdt edrgld edrgld prbaue adl pdsdr suadj kghds. =. Igigrbhgj egiuadj egiuadjdl dl adld adld / pgimodyd pgimodyddl dl >. Igigrbhgj edrydwdl ydl` tghdj mgrpgl` mgrpgl`dhdidl. dhdidl. 1. Igladp Igladpdtedl dtedl pghdl``d pghdl``dl l ydl` tghdj tghdj idpdl tdlpd jdrus jdrus igroltos adro dwdh. 7. Igigrbhgj sostgi bpgrdsobldh bpgrdsobldh adl daiolostrdtof daiolostrdtof ydl` ydl` idpdl. idpdl. 6. Igl`urdl Igl`urdl`o `o rosoeb eg`d`dhd eg`d`dhdl l moslos edrgld toade toade jdrus iglndro eblsuigl mdru. 0. Igl`jg Igl`jgidt idt wdetu wdetu ultue ultue igidsueo igidsueo moslos moslos mdru. :.Igigrbhgj olfrdstruetur ultue iglndpdo pgrtuimujdl ydl` hgmoj ngpdt.

 

Ebimolsdo Moslos

 

Ebimoldso Moslos Ebimoldso moslos dadhdj sudtu trdlsdeso dtdu pgroswd hdol aoidld pojde pgl`deuososo igipgrbhgj pgl`gladhodl dtds sdtu dtdu hgmoj sudtu moslos..

Srolsop adl pgrsydrdtdl deuososo deuososo;; • Igl`deuo adl igl`ueur adhdi hdpbrdl egudl`dl dssgt • Igl`deuo adl igl`ueur `bbawohh y` aopgrbhgj adro ebimoldso moslos. • Iglgltuedl kglos olbridso y` aoul`edpe aoul`edpedl dl ultue igiul`eoledl pgl``uld hdpbrdl egudl`dl igl`gvdhudso sodt adl adipde egudl`dl adro ebimoldso moslos

 

 Kglos Ebimoldso Ebimoldso Moslos Moslos 4. Oltg`r Oltg`rdso dso jbroz jbrozbl bltd tdhh Sgl``dmul`dl Sgl`` dmul`dl pgrusdjddl-pgrusdjddl adhdi holg- musolgss dtdu pdsdr ydl` sdid. =. Olt Oltg`r g`rdso dso vg vgre redh dh Sgl``dmul`dl aud dtdu hgmoj pgrusdjddl agl`dl bpgrdso ydl` mgrmgad sgndrd mgrturut-turut, tdjdpdl prbaueso adl/dtdu aostromuso, iosdhlyd pgl``dmul`dl usdjd dltdrd pgrusdjddl edol agl`dl pgrusdjddl pdedodl kdao. >. Eb Ebl` l`hb hbig igrd rdso so Sgl``dmul`dl pgrusdjddl-pgrusdjddl agl`dl prbaue adl/dtdu kdsd ydl` ade sdhol` mgrjumul`dl, iosdhlyd pgl``dmul`dl usdjd dltdrd pgrusdjddl iolyde agl`dl pgrusdjddl ebiput ebiputgr gr

 

 Dhdsdl Ebimoldso Ebimoldso Moslos Mgdis adl Kusu (4??:;=->)

• Idlddt modyd (Nbst Davdltdl`g). • ]osoe ]osoeb b Hgmoj ]gladj (Hbwgr ]ose). • Sgluladdl Bpgrdso Hgmoj ^gaoeot (Fgwgr Bpgrdl` Aghdys). • Iglng`dj Sgl`dimohdhojdl (Dvboadlng B Qdegbvgrs).

• Deuososo Jdrtd Qoade Mgrwukua (Dnquosobl b Oltdl`omhg Dssgts).

 

Igtbag Sgl``dmul`dl Wsdjd 

• My Surnjdsg • Sbbhol` b oltgrgst

 

 Dspge Sdkde adhdi Sgl``dmul`dl Sgl``dmul`dl Wsdjd,  Sghgmurdl adl Sgigedrdl Wsdjd

 

Igtbag pglndtdtdl dtds trdlsdeso • Igl``uldedl Lohdo mueu (tdlpd pdkde „ sgmd`do olsgl pgl`udtdl adl solgr`os moslos) • Igl``uldedl Jdr`d pdsdr (agl`dl pdkde dtds  kuihdj hgmoj lohdo pdsdr ao dtds dtds lohdo mueu) .

 

Sdsdh 43 dydt (>) Wladl`-Wladl` Lbibr >6 Qdjul =33:

‘Lohdo pgrbhgjdl dtdu pgl`dhojdl jdrtd ydl` aodhojedl adhdi rdl`ed hoeuoadso, pgl``dmul`dl,  pghgmurdl,  pghgmurd l, pgigedrdl, pgigedrdl, pgigndjdl, pgigndjdl, dtdu dtdu  pgl`dimohdhojdl  pgl`dimohdhojd l usdjd dadhdj kuihdj ydl` ydl` sgjdruslyd aoeghudredl dtdu aotgroid mgradsdredl mgradsdredl jdr`d pdsdr pdsd r, egnudho aotgtdpe aotgtdpedl dl hdol bhgj Igltgro I gltgro Egudl`dl.’ 

 

^ydrdt Sgl``ulddl Lohdo Mueu Mgradsdredl Sgrdturdl Igltgro Egudl`dl Lbibr 1>/SIE.3>/=33: dadhdj; • Pdkom Sdkde ydl` ighdeuedl pgl`dhojdl jdrtd adhdi rdl`ed igr`gr, ydl` ighopu pgl``dmul`dl usdjd dtdu pghgmurdl usdjd5 Sdkde usdjd, ydl` ighdeuedl pgl`dhojdl jdrtd adhdi rdl`ed • Pdkom pgigedrdl ydotu; • Pdkom Sdkde ydl` mghui @b Sumhon ydl` dedl ighdeuedl pgldwdrdl uiui pgradld (Olodh Sumhon Bfgrol`) • Pdkom Sdkde ydl` tghdj @b Sumhon sgpdlkdl` sghuruj mdadl usdjd jdsoh pgigedrdl ighdeuedl pgldwdrdl uiui pgradld (Olodh Sumhon Bfgrol`).

 

^ydrdt Sgl``ulddl Lohdo Mueu SIE lb. =37/SIE.343/=34: iglydtdedl mdjwd ; • Pdkom Sdkde igl``uldedl lohdo pdsdr dtds pgl`dhojdl jdrtd adhdi rdl`ed pgl``dmul`dl, pgl``dmul`dl, pghgmurdl, pgigedrdl, dtdu pgl`dimohdhojdl usdjd. • (Wltue egpgll`dl egpgll`dl pgrpdkdedl, pgrpdkd edl, Pdkom Sdkde adpdt igl``uldedl lohdo mueu dtds pgl`dhojdl jdrtd adhdi rdl`ed pgl``dmul`dl, pgl``dmul`dl, pghgmurdl, pgigedrdl, dtdu pgl`dimohdhojdl usdjd, sgtghdj igladpdtedl pgrsgtukudl Aorgetur Kglagrdh Sdkde.

 

^ydrdt Sgl``ulddl Lohdo Mueu SIE lb. =37/SIE.343/=34: iglydtdedl mdjwd ; • Pdkom Sdkde igl``uldedl lohdo pdsdr dtds pgl`dhojdl jdrtd adhdi rdl`ed pgl``dmul`dl, pgl``dmul`dl, pghgmurdl, pgigedrdl, dtdu pgl`dimohdhojdl usdjd. • (Wltue egpgll`dl egpgll`dl pgrpdkdedl, pgrpdkd edl, Pdkom Sdkde adpdt igl``uldedl lohdo mueu dtds pgl`dhojdl jdrtd adhdi rdl`ed pgl``dmul`dl, pgl``dmul`dl, pghgmurdl, pgigedrdl, dtdu pgl`dimohdhojdl usdjd, sgtghdj igladpdtedl pgrsgtukudl Aorgetur Kglagrdh Sdkde.

 

Sgrsydrd ydrdtdl tdl Igr`gr/ spol b b Sgrs

• Igl`dkuedl pgribjbldl egpdad Aorgetur Kglagrdh Sdkde agl`dl ighdiporedl dhdsdl adl tukudl ighdeuedl igr`gr adl pgigedrdl usdjd. • Ighuldso sghuruj utdl` pdkde adro dp mdadl usdjd ydl` tgredot • Igiglujo pgrsydrdtdl tukudl moslos (musolgss purpbsg tgst).

 

Dspge Sglndtdtdl jdrtd ydl` aodhojedl

• Adhdi jdh pgl`dhojdl jdrtd agl`dl igl``uldedl lohdo mueu ade igladpdt pgrsgtukudl Aorgetur Kglagrdh Sdkde, pgl`dhojdl sghuruj jdrtd tgrsgmut jdrus aolohdo agl`dl jdr`d pdsdr adl dtds egultul`dl ydl` aopgrbhgj aoegldedl SSj sgsudo agl`dl egtgltudl pgrpdkdedl ydl` mgrhdeu. • Adhdi jdh pgl`dhojdl jdrtd agl`dl igl``uldedl lohdo mueu tghdj igladpdt pgrsgtukudl Aorgetur Kglagrdh Sdkde, Pdkom Sdkde ydl` iglgroid pgl`dhojdl jdrtd tgrsgmut jdrus iglndtdt lohdo pgrbhgjdllyd sgsudo agl`dl lohdo mueu sgmd`doidld tgrndltui adhdi pgimueudl Pdkom Sdkde ydl` igl`dhojedl jdrtd. • Adhdi jdh Pdkom Sdkde sgmghui igr`gr dtdu pgigedrdl usdjd tghdj ighdeuedl pglohdodl egimdho devd tgtdp, lohdo mueu ydl` aondtdt dadhdj lohdo mueu sgtghdj aohdeuedl pglohdodl egimdho devd tgtdp.

 

Sglyusutdl adl Dibrsdso Jdrtd ydl` Aodhojedl Dspge Sglyusutdl

• Sglyusutdl adl dibrsdso dtds jdrtd ydl` aodhojedl ultue tdjul mueu tgrkdaolyd pgl`dhojdl jdrtd aohdeuedl sgndrd prbrdtd (pgrjotul`dl muhdldl) mgradsdredl idsd idlddt ydl` tgrsosd sgmd`doidld tgrndltui adhdi pgimueudl Pdkom Sdkde ydl` igl`dhojedl jdrtd. • Md`o Pdkom Sdkde ydl` igl`dhojedl jdrtd, pglyusutdl adl dibrsdso dtds jdrtd ydl` aodhojedl aojotul` sgndrd prbrdtd sdipdo agl`dl muhdl aohdeuedllyd pgl`dhojdl jdrtd. Pdkom dtds Sdkdejdrtd ydl`ydl` iglgroid jdrtd, pglyusutdl adl • Md`o dibrsdso aotgroid aojotul` sgndrd prbrdtd sgmdlyde sgmdly de sosd muhdl sgsuadj muhdl pgl`dhojdl jdrtd. • Sgl Sglyusutdl yusutdl adl dibrsdso igl``uldedl igtbag pglyusutdl adl dibrsdso ydl` aodlut Pdkom Sdkde ydl` mgrsdl`eutdl sgsudo pgrdturdl pdkde ydl` mgrhdeu.

 

Dspge Dl`surdl SSj Sdsdh =7 adhdi jdh Igr`gr / ^pol B

• Dpdmohd igr`gr aohdeuedl adhdi tdjul pdkde mgrkdhdl,  kuihdj dl`sur dl`surdl dl SSj Sdsdh =7 =7 Pdkom Pdkom Sdkde Sdkde ydl` ydl` iglgroid jdrtd sgtghdj igr`gr ade mbhgj hgmoj egnoh adro pglkuihdjdl dl`surdl SSj Sdsdh =7 adro sghuruj Pdkom Sdkde ydl` tgredot sgmghui igr`gr. • Dpdmohd pgigedrdl usdjd aohdeuedl adhdi tdjul pdkde mgrkdhdl, kuihdj dl`surdl SSj Sdsdh =7 adro sghuruj Pdkom Sdkde sgtghdj pgigedrdl usdjd ade mbhgj hgmoj egnoh adro dl`surdl SSj Sdsdh =7 adro Pdkom Sdkde ydl` tgredot sgmghui pgigedrdl usdjd.

 

^SQ

Sglydipdodl ^SQ Idsd/Qdjuldl SSj adhdi Jdh Igr`gr / spol b aohdeuedl adhdi Qdjul Mgrkdhdl • egwdkomdl pglydipdodl ^SQ Idsd/Qdjuldl SSj md`o Pdkom Sdkde ydl` igl`dhojedl jdrtd mgrdejor sdipdo agl`dl idsd pdkde/md`odl tdjul pdkde aohdeuedllyd igr`gr igr`gr..

• egwdkomdl pglydipdodl ^SQ Idsd/Qdjuldl SSj md`o Pdkom Sdkde mdru ydl` iglgroid jdrtd adhdi rdl`ed pghgmurdl adl spol b.

 

Edsoj j Dtds Sgrjdtodllyd Qgroid Edso Qoi Absgl Absgl Idldkgigl Sgrpdkdedl