GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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11:38 Jul 2, 2022 |
English to Indonesian translations [PRO] Law/Patents - Law (general) | |||||||
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| Selected response from: Hipyan Nopri Indonesia Local time: 20:31 | ||||||
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Summary of answers provided | ||||
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5 | Syarat/Ketentuan Terusan/Salur Lewat |
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Syarat/Ketentuan Terusan/Salur Lewat Explanation: Term = ketentuan atau syarat Secara umum, pass through = meneruskan/menyalurkan melalui/melewati. Dalam konteks hukum dan keuangan: pass through = meneruskan/menyalurkan beban biaya/pajak yg seharusnya ditanggung penjual kepada/melalui pembeli. Dalam ilustrasi sederhana antara penjual motor dan pembeli motor: Misalnya harga motor A Rp18 juta, dan pajaknya Rp3 juta. Maka penjual menjual motor tsb seharga Rp21 juta kepada pembeli karena penjual meneruskan beban pajak sebesar Rp3 juta kepada pembeli. Contoh pemakaian pass-through lainnya: pass through taxation (pemajakan terusan/salur lewat) = pembebanan pajak kepada pemilik perusahaan atas pendapatan perusahaan tanpa membebankan pajak kepada perusahaan itu sendiri. Jadi, pajak yg seharusnya dibebankan kepada perusahaan diteruskan/disalur-lewatkan kepada pemilik perusahaan. Ref.: A flow-through (pass-through) entity is a legal business entity that passes all its income on to the owners or investors of the business. Flow-through entities are a common device used to avoid double taxation on earnings. With flow-through entities, the income is taxed only at the owner's individual tax rate for ordinary income: The business itself pays no corporate tax. shorturl.at/jtHWZ Gardner, Bryan A. 2014. Black's Law Dictionary. 10th Ed. St. Paul: Thomson Reuters. |
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