19 April 2015

Jenis Organisasi Internasional Lainnya Yang Tidak Termasuk Subjek Pajak Penghasilan Badan.

Jenis Organisasi -Organisasi Internasional Lainnya yang tidak termasuk Subjek Pajak Penghasilan Badan antara lain :
  1. Asean Secretariat
  2. SEAMEO (South East Asian Minister of Education Organization)
  3. ACE (The ASEAN Centre for Energy)
  4. NORAD (The Norwegian Agency for International Development)
  5. Plan International Inc.
  6. PCI (Project Concern International)
  7. IDRC (The International Development Research Centre)
  8. Kerjasama Teknik Di Bidang Perkoperasian antara DMTCI/CLUSA-Republik Indonesia
  9. NLRA (The Netherlands Leprosy Relief Association)
  10. The Commission of The European Communities
  11. OISCA INT. (The Organization for Industrial, Spiritual and Cultural Advancement International)
  12. World Relief Cooperation
  13. APCU (The Asean Heads of Population Coordination Unit)
  14. SIL (The Summer Institute of Linguistics, Inc.)
  15. IPC (The International Pepper Community)
  16. APCC (Asian Pacific Coconut Community)
  17. INTELSAT (International Telecommunication Satellite Organization)
  18. People Hope of Japan (PHJ) dan Project Hope
  19. CIP (The International Potato Centre)
  20. ICRC (The International Committee of Red Cross)
  21. Terre Des Hommes Netherlands
  22. Wetlands International
  23. HKI (Helen Keller International, Inc.)
  24. Taipei Economic and Trade Office
  25. Vredeseilanden Country Office (VECO) Belgia
  26. KAS (Konrad Adenauer Stiftung)
  27. Program for Appropriate Technology in Health, USA-PATH
  28. Save the Children-US dan Save the Children-UK
  29. CIFOR (The Center for International Forestry Research)
  30. Islamic Development Bank
  31. Kyoto University-Jepang
  32. ICRAF (the International Centre for Research in Agroforestry)
  33. Swisscontact - Swiss Foundation for Technical Cooperation
  34. Winrock International
  35. Stichting Tropenbos
  36. The Moslem World League (Rabithah)
  37. NEDO (The New Energy and Industrial Technology Development Organization)
  38. HSF (Hans Seidel Foundation)
  39. DAAD (Deutscher Achademischer Austauschdienst)
  40. WCS (The Wildlife Conservation Society)
  41. BORDA (The Bremen Overseas Research and Development Association)
  42. ASEAN Foundation
  43. SOCSEA (Sub Regional Office of CIRDAP in Southeast Asia)
  44. IMC (International Medical Corps)
  45. KNCV (Koninklijke Nederlands Centrale Vereniging tot Bestrijding der Tuberculosis)
  46. Asia Foundation
  47. The British Council
  48. CARE (Cooperative for American Relief Everywhere Incorporation)
  49. CCF (Christian Children's Fund)
  50. CRS (Catholic Relief Service)
  51. CWS (Church World Service)
  52. The Ford Foundation
  53. FES (Friedrich Ebert Stiftung)
  54. FNS (Friedrich Neumann Stiftung)
  55. IRRI (International Rice Research Institute)
  56. Leprosy Mission
  57. OXFAM (Oxford Committee for Famine Relief)
  58. WE (World Education, Incorporated, USA)
  59. JICA (Japan International Cooperations Agency)
  60. JBIC (Japan Bank for International Cooperation)
  61. KOICA (Korea International Cooperation Agency)
  62. ERIA (Economic Research Institute for ASEAN and East Asia)
  63. JETRO (Japan External Trade Organization)
  64. International Federation of Red Cross and Red Crescent Societies (IFRC)

Organisasi -Organisasi Internasional Lainnya tersebut diatas tidak termasuk Subjek Pajak Penghasilan Badan apabila memenuhi syarat :
  1. Indonesia menjadi anggota organisasi tersebut.
  2. Organisasi Internasional tersebut tidak menjalankan usaha atau kegiatan lain untuk memperoleh penghasilan dari Indonesia selain memberikan pinjaman kepada pemerintah yang dananya berasal dari iuran para anggota.
Artikel Yang Perlu Diketahui : 
Referensi :
  1. Pasal 3 Undang-Undang Nomor 36 Tahun 2008 Tentang PPh (Pajak Penghasilan).
  2. PMK Nomor 166/PMK.011/2012 Tanggal 29 Oktober 2012 Tentang Penetapan Organisasi Internasional dan Pejabat Perwakilan Organisasi internasional yang tidak termasuk subjek pajak penghasilan.