Skip to main content Skip to search

Home – 3

Lorem ipsum dolor sit amet, consectetur adipisicing elit. Officiis, dicta odio reiciendis accusantium repudiandae illum nihil repellat! Numquam, recusandae cupiditate neque atque culpa quod. Dicta veritatis ut saepe aliquam? Aliquam!

[smallbox title=”Multilipe Style” desc=”10 Unique Homepage Style” icon=”pe-7s-target”]
[smallbox title=”Unlimited Colours” desc=”Easy ajustment your custom colour” icon=”pe-7s-paint”]
[smallbox title=”Blog. Portfolio” desc=”2 Blog layout style and Portfolio filter” icon=”pe-7s-portfolio”]
[smallbox title=”Revolution Slider” desc=”Premium Feature Include. Save $16″ icon=”pe-7s-albums”]
[smallbox title=”Mobile. Tablet” desc=”Responsive and Retina display ready” icon=”pe-7s-browser”]
[smallbox title=”Quick. Effience Support” desc=”Fast support within 1 hour” icon=”pe-7s-user”]

[vc_accordion style=”border”]

Visual Page Builder Included

Lorem ipsum dolor sit amet, consectetur adipisicing elit. Quaerat, quisquam, cum, praesentium facilis reprehenderit vero.

Premium Layer Slider

Lorem ipsum dolor sit amet, consectetur adipisicing elit. Quaerat, quisquam, cum, praesentium facilis reprehenderit vero facere quia officiis illo inventore voluptatibus ducimus nihil veritatis in dignissimos laudantium commodi asperiores exercitationem!

Powerful Shortcodes

Lorem ipsum dolor sit amet, consectetur adipisicing elit. Quaerat, quisquam, cum, praesentium facilis reprehenderit vero facere quia officiis illo inventore voluptatibus ducimus nihil veritatis in dignissimos laudantium commodi asperiores exercitationem!

Easy Tweak with Theme Options

Lorem ipsum dolor sit amet, consectetur adipisicing elit. Quaerat, quisquam, cum, praesentium facilis reprehenderit vero facere quia officiis illo inventore voluptatibus ducimus nihil veritatis in dignissimos laudantium commodi asperiores exercitationem!

[/vc_accordion]
[portfolio_list carousel=”1″ column=”3″ number=”8″ title=”Recent Projects” sub_title=”same project you are viewing” desc=”Lorem ipsum dolor sit amet, consectetur adipisicing elit. Error, deleniti earum fugit ipsa nesciunt corporis nobis pariatur aliquam aut aliquid?”]

Competition Law

After the implementation of Law No. 11 of 2020 on Job Creation (“Job Creation Law”) and its implementing regulation, Government Regulation No. 44 of 2021 on the implementation of the prohibition of monopolistic practices and unfair business competition (“GR 44/2021”).

Any Objections Against KPPU Decisions Should Be Submitted To The Commercial Court.

Prior to the implementation of Job Creation Law and GR 44/2021 (“New laws”), Article 44 of law no. 5 of 1999 on the prohibition of monopolistic practices and unfair business competition (“Law 5/1999”), stipulates that business actors can submit an objection to the district court’s decision against the Business Competition Supervisory Commission (Komisi Pengawas Persaingan Usaha or “KPPU”). Under the New Laws, such objection should now be submitted to the commercial court instead of the District court.

Maximum Period For The Commercial Court and Supreme Court To Issue Decisions Is Removed

Under Article 45 law 5/1999, the district court and supreme court must issue their decisions within 30 days since the objection or the application of cassation is received.

The job creation law revokes the 30 days deadline for the issuance of decisions at the objection and cessation stage. However, under Article 19 (3) of GR No. 44/2021, the commercial court shall carry the examination of the objection within a minimum period of 3 months and a maximum of 12 months.

Limitation of Criminal Penalties and the Prioritization of Administrative Sanctions

Previously, Law 5/1999 stipulates criminal penalties which included criminal fine or detention to the violation of articles mentioned under Articles 48 (1) and (2).

Under the new laws, most of the criminal penalties are removed, and violations of the articles mentioned in articles 48 (1) and (2) are now subject to administrative sanctions.

Criminal penalties can still be imposed on business actors who refuse to be examined, refuse to provide the information required in the investigation and/or examination, or interfere with the process of investigation and/or examination under article 41 of law 5/1999.

Additional Criminal Penalties Are Removed

Additional criminal Penalties previously provided under Article 49 of Law 5/1999, which included:

  • revocation of business licenses;
  • prohibition of business actors proven to have violated law 5/1999 from filling the position of director or commissioner for at least 2 (two) years and no longer than 5 (five) years; or
  • cessation of certain activities or actions that cause losses to other parties.

The new laws do not recognize such additional criminal penalties for any violation of provisions under law 5/1999.


FMB & Partners Law Firm assists clients with various legal issues that arise in operating business daily, including providing legal advice, due diligence, and creating legal documentation. Contact us for e-commerce and technology company legal service and other legal services at admin@fmbpartner.com or click here to contact our Business Whatsapp (Admin FMB Partner Law Firm +62 815-1910-7778)

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

Fintech Regulation Update: Peer-to-peer (P2P) lending

Indonesia’s P2P business is covered in OJK regulation No. 77 on information technology-based lending (POJK 77). On 13 November 2020, the OJK published a draft of its regulation on P2P, which is planned to replace POJK 77, to provide more legal certainty on the P2P business model and protect the public interests.

Some of the provisions in the draft are adopted from the existing OJK’s regulations in other heavily regulated business sectors such as insurance, securities, and multi-finance. According to the draft, the maximum loan granted by a lender,

including a super lender and its affiliates, would be limited to 25% of the total annual outstanding loan.

Source: OJK.


FMB & Partners Law Firm assists clients with various legal issues that arise in operating business daily, including providing legal advice, due diligence, and creating legal documentation. Contact us for e-commerce and technology company legal service and other legal services at admin@fmbpartner.com or click here to contact our Business Whatsapp (Admin FMB Partner Law Firm +62 815-1910-7778)

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

Pengajuan Permohonan SKB dan Pengurangan Angsuran PPh pasal 25 di Tengah Pandemi

Surat Keterangan Bebas (SKB) Pajak adalah sebuah dokumen yang dapat membebaskan wajib pajak penerima penghasilan dari pemotongan pajak penghasilan.

Penurunan daya beli masyarakat selama pandemi ini sangat mempengaruhi berbagai sektor usaha, yang tidak sedikit mengakibatkan kerugian. Namun, untuk beberapa jenis usaha seperti perusahaan jasa tetap dipotong PPh Pasal 23 oleh customer dari setiap pembayaran yang dilakukan. Terlebih lagi perusahaan tetap harus membayar angsuran PPh Pasal 25, walaupun perusahaan tersebut merugi.

Tentu hal ini menjadi kerugian bagi Wajib Pajak, padahal perusahaan merugi, tidak perlu membayar Pajak Penghasilan.

Kemudian, bagaimana?

Dengan program pengajuan permohonan SKB Dan pengurangan angsuran PPh Pasal 25, maka perusahaan tidak perlu dipotong atau membayar pajak-pajak sesuai dengan ketentuan yang berlaku.

Misalnya, customer perusahaan jasa tidak perlu memotong PPh Pasal 23 dari setiap pembayaran, lalu perusahaan importir juga tidak perlu membayar PPh Pasal 22 dari kegiatan impornya, dan perusahaan pun juga tidak perlu membayar angsuran PPh Pasal 25 setiap bulannya.

Sepanjang perusahaan dapat membuktikan kepada DJP bahwa perusahaan:
1. Mengalami kerugian fiskal
2. Berhak melakukan kompensasi kerugian fiskal
3. Pajak Penghasilan yang telah dan akan dibayar lebih besar dari Pajak Penghasilan yang akan terutang.

Bagaimana cara pembuktiannya?

Cara yang paling umum digunakan adalah dengan membuat forecasting laporan keuangan dan menghitung estimasi Pajak Penghasilan yang akan terutang. Namun, forecasting laporan keuangan ini tidak dapat dibuat sembarangan, atau hanya sekedar menulis ‘rugi’ saja. Karena forecasting laporan keuangan yang disampaikan akan menjadi dokumen negara dan wajib dapat dipertanggung jawabkan kebenarannya oleh perusahaan.

Setelah diajukan permohonan tersebut, maka dalam jangka waktu paling lama 5 hari kerja sejak permohonan diterima secara lengkap, DJP memberikan keputusan atas permohonan tersebut.

Perlu diingat, kecuali bagi WP yang menggunakan ketentuan PPh final atau penghasilannya dikecualikan dari obyek pajak.

For further questions, contact us.


FMB Partner menyediakan jasa penghitungan, pelaporan pajak lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di  +6221-39728888 atau admin@fmbpartner.com

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

Read more

Constructing a Cash Flow Statement

A cash flow statement is used together with the income statement and balance sheet to give you a full financial picture of your business. This is our third section of the accounting series. We give how’s to constructing a cash flow statement with objectives, profit & cash, and calculating operating cash flows within the examples.

Have any questions? Leave us comments below with #tanyaFMBpartner!


FMB Partner menyediakan jasa penghitungan, pelaporan pajak lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di  +6221-39728888 atau admin@fmbpartner.com

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

Top 5 tips for effective NDA (Non-Disclosure Agreement):

 

  1. Consider the governing law. Consult legal counsel in the appropriate jurisdiction and understand the governing law before the contract execution. Although there may be common elements in trade secret law between jurisdictions, requirements may differ, for instance, in the degree of specificity, reasonableness, and even in formalities. Remember that although there may be common elements, the law governing trade secrets is not universally consistent.
  2. State who owns the information. Ownership during and after the term of the contract has to set clearly. Specify the steps that contracting parties must take to return and destroy the confidential information upon contract expiry or termination and set out the required timeframe for each step.
  3. Define what information is confidential and how to use it. Personal information should be identifiable, avoid overbreadth and uncertainty. Remember that confidential information in all its forms includes the definition, including oral and written depictions. The allowable uses of the trade secret should be well-defined and specific. The information shared should be limited to the information that is necessary to fulfill the stated purpose. This last point is essential operationally, even when operating under an executed NDA.
  4. Set out the operational requirements that will protect the information. Consider specifying what minimum conditions are adequate to protect the confidential information, including policy, environmental/physical, and technological controls. In this regard, we recommend setting out who may have access to the information and for what purpose. Concerning technical rules, stating the minimum security and computer system requirements is also helpful. Operationally and legally, including the term (how long the parties are obligated to keep the “secret”) is essential. In many jurisdictions, this can be perpetual for as long the information is “confidential information.” Ensuring it is clear what happens to the information on termination is also essential (e.g., returned or destroyed). Further, including an audit clause will be an exercise to verify that the specified measures are actually in place, a notification clause requiring prompt notification if a party becomes aware of any breach, and a remedy clause in case of an infringement of good practices.
  5. Context is key. If judicial enforcement becomes necessary, providing context will assist the court in discovering and giving effect to the parties’ true intention. Context can set out why the parties agree and form the basis for showing consideration (quid pro quo) necessary to enforce any agreement. It does not have to be extensive and can even consist of a single sentence. Providing context can: (i) help define what information is confidential and provide support as to why it may be valuable to the disclosing party, (ii) confirm that the parties intended the information to be kept confidential; and (iii) clarify the purpose for which the helpful information so that any use outside the context or purpose is considered “misuse.” Even if one uses a base NDA template, we would recommend reviewing and updating it to provide the context of sufficient specificity. For instance, “the parties are entering this agreement to discuss a potential business relationship” may not be as helpful to a court as “the parties are entering into this agreement to discuss a potential mutually beneficial collaboration to commercialize product x.”

A good NDA is tailoring to the specific information, parties, and context. Consulting a legal professional can help ensure that all of the necessary elements are firmly in place and help protect the company’s jewels.


FMB & Partners Law Firm assists clients with various legal issues that arise in operating business daily, including providing legal advice, due diligence, and creating legal documentation. Contact us for e-commerce and technology company legal service and other legal services at admin@fmbpartner.com or click here to contact our Business Whatsapp (Admin FMB Partner Law Firm +62 815-1910-7778)

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

Ringkasan pengetatan persyaratan Pelaku Perjalanan Dalam Negeri (PPDN) / Aturan Mudik 2021!

Pemerintah telah resmi meniadakan mudik lebaran mulai tanggal 6 – 17 Mei 2021 sebagaimana diatur dalam Addendum Surat Edaran Satgas COVID 13/2021 dengan cara mengatur pengetatan persyaratan Pelaku Perjalanan Dalam Negeri (PPDN).

Pelaksanaan PPDN tersebut akan dilakukan pada:

  1. Periode H-14 menjelang masa peniadaan mudik yang berlaku mulai 22 April 2021 hingga 5 Mei 2021.
  2. Periode H+7 pasca masa peniadaan mudik yang berlaku mulai tanggal 18 Mei 2021 hingga 24 Mei 2021.

Beberapa ketentuan protokol sebagai syarat perjalanan mudik:

  1. Wajib menunjukkan surat keterangan hasil negative tes RT-PCR/rapid test antigen yang sampelnya diambil maksimal 1 x 24 jam sebelum keberangkatan, atau
  2. Surat keterangan hasil negatif tes GeNose C19 di Bandar Udara, Pelabuhan, Stasiun Kereta Api, Rest Area, dan mengisi e-HAC Indonesia.
  3. Pengisian e-HAC Indonesia dihimbau bagi pelaku perjalanan dengan seluruh moda transportasi darat umum/pribadi
  4. Anak-anak di bawah usia 5 tahun tidak diwajibkan untuk melakukan tes RT-PCR/rapid test antigen/tes GeNose C19 sebagai syarat perjalanan;
  5. Apabila hasil tes RT-PCR/rapid test antigen/tes GeNose C19 pelaku perjalanan negatif namun menunjukkan gejala, maka pelaku perjalanan tidak boleh melanjutkan perjalanan dan diwajibkan tes diagnostic RT-PCR dan isolasi mandiri selama waktu tunggu hasil pemeriksaan;
  6. Kementerian/Lembaga/Perangkat Daerah yang menyelenggarakan fungsi terkait menindaklanjuti Addendum Surat Edaran ini dengan mengacu pada Addendum Surat Edaran ini dan peraturan perundang-undangan.

Beberapa ketentuan protokol tersebut berlaku untuk:

  1. Pelaku perjalanan transportasi udara;
  2. Pelaku perjalanan transportasi laut dan penyebrangan laut. Khusus perjalanan rutin untuk pelayaran terbatas dalam satu wilayah aglomerasi perkotaan tidak diwajibkan namun akan dilakukan tes acak apabila diperlukan oleh Satgas Penanganan Covid19 Daerah;
  3. Pelaku perjalanan kereta api antarkota;
  4. Pelaku perjalanan transportasi umum darat, dan akan dilakukan tes acak rapid test antigen/tes GeNose C19 apabila diperlukan;
  5. Pelaku perjalanan transportasi darat pribadi, dan akan dilakukan tes acak rapid test antigen/tes GeNose C19 apabila diperlukan;

Pengecualian larangan mudik

berlaku pada kendaraan pelayanan distribusi logistik dan pelaku perjalanan dengan keperluan mendesak untuk kepentingan non-mudik:

  • Bekerja atau perjalanan dinas;
  • Kunjungan keluarga sakit;
  • Kunjungan keluarga duka anggota keluarga meninggal;
  • Ibu hamil yang didampingi oleh 1 orang anggota keluarga; atau
  • Kepentingan persalinan yang didampingi 2 orang.

 

FMB & Partners Law Firm assists clients with various legal issues that arise in operating business daily, including providing legal advice, due diligence, and creating legal documentation. Contact us for e-commerce and technology company legal service and other legal services at admin@fmbpartner.com or click here to contact our Business Whatsapp (Admin FMB Partner Law Firm +62 815-1910-7778)

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

Constructing an Income Statement

The income statement is another name for the small business owner’s profit and loss statement. This is our second section of the accounting series. We will give how’s to constructing an income statement with objectives as explain the format of the income statement, record transactions, and prepare a simple income statement.

Have any questions? Leave us comments below with #tanyaFMBpartner!

FMB Partner menyediakan jasa penghitungan, pelaporan pajak lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di  +6221-39728888 atau admin@fmbpartner.com

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

Recording Transactions

We have shown you the three key to the financial statements and how’s to balance the balance sheets. Now, it’s time to show you how to record transactions! In this post, we will show the example of the following transactions to be recorded. Have any questions? Leave us comments below with #tanyaFMBpartner!

FMB Partner menyediakan jasa penghitungan, pelaporan pajak lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di  +6221-39728888 atau admin@fmbpartner.com

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more

Balancing the Balance Sheets

In the previous post, we have shown you the three key to the financial statements. The first key is the balance sheet and in this post, we will explain the format of the balance sheet. Here’s how you balancing the balance sheet that you should know. Have any questions? Leave us comments below with #tanyaFMBpartner!

FMB Partner menyediakan jasa penghitungan, pelaporan pajak lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di  +6221-39728888 atau admin@fmbpartner.com

Follow us on FMB Partner social media pages:

Facebook Page

FMB Partner IG Page

FMB&Partner Law Firm IG Page

Read more