Glossary entry (derived from question below)
English term or phrase:
parent tax
Indonesian translation:
pajak [perusahaan] induk
English term
parent tax
4 | pajak induk [perusahaan] | ErichEko ⟹⭐ |
5 | Pajak orang Tua | ZAINAB FATIMAH |
4 | Peraturan Perpajakan dari Perusahaan Induk | ZAINAB FATIMAH |
3 | pajak pokok | Ahmad Ridwan Munib |
1 | PTKP K/0 | Yosua Septian Elia |
Nov 27, 2016 02:22: ErichEko ⟹⭐ Created KOG entry
Proposed translations
pajak induk [perusahaan]
√ Kata parent di sini berkaitan dengan struktur perusahaan, dalam hal ini hubungan induk perusahaan - anak perusahaan. Dengan demikian, parent tax adalah pajak yang ditanggung oleh induk perusahaan.
★Sudah lazim terjadi bahwa sebagian pajak induk dibebankan ke anak, atau pun sebaliknya sebagian pajak anak dibebankan ke induk (lihat surjaya). Sesuai dengan bisnis / transaksi di antara keduanya (mis. transfer pricing, capital injection, shared facilities, dst.).
SURJAYA ★★★★★
http://www.sec.gov/Archives/edgar/containers/fix060/1001807/...
Under U.S. GAAP, the excess of the parent's carrying amount of its equity investment in a domestic subsidiary over its tax basis is a temporary difference. However, if the tax law provides a means by which the investment can be recovered tax-free and the parent ultimately plans to utilize such means to recover its investment, the temporary difference is non-taxable and no deferred taxes are recorded. Generally, no benefit is recorded for the excess of a parent's tax basis in its subsidiary over its carrying amount for financial reporting purposes. At December 31, 2002, the Company intends to recover tax-free its investment in its Indonesian subsidiaries and such actions will not require the Company to incur a significant cost....
pajak pokok
PTKP K/0
http://www.pajak.net/blog/260/ptkp-tahun-2013-terbaru/
http://tax.findlaw.com/federal-taxes/the-parent-tax-credit.html
Peraturan Perpajakan dari Perusahaan Induk
Pajak orang Tua
http://tax.findlaw.com/federal-taxes/the-parent-tax-credit.h...
Most parents can take advantage of at least one form of parent tax credit to help soften the expense of raising a child
This article provides an overview of some of the benefits that are available to parents in the form of tax credits.
You have already gone through what may have been the happiest, yet longest day of your life -- the day your little angel (or monster, depending on the hour of the day) came into the world. However, as the euphoria fades away, the reality starts to sink in. When it comes right down to it, being a parent can be quite expensive. Not only do kids require new furniture, food and healthcare, but they will also need more clothes and diapers that you can probably imagine right now.
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