Showing posts with label Articles. Show all posts
Showing posts with label Articles. Show all posts
Mitra 2000 Center
(Sebelah Kampus Universitas Bunda Mulia)
Jl. Lodan Raya No. 2
Tel. (021) 6930777, Fax. (021) 6916568
Jakarta Utara
Website : http://www.mitra2000-online.com
Bengkel Tole
Modifikator monoshock unitrack, disc brake blakang, cari spakbro orsi
cagiva/apprilia/dll,
Jalan Serdang Baru Raya No. 23 Belakang Ps Inpres Serdang, Kemayoran
Jakarta Pusat [Depan Jalan Serdang Baru 3] Belakang Kantor Kecamatan
Kemayoran
Telp : +62811872325
Yudha Yudadi
Spesialis Setting Karburator
Jl. Pondok Kopi Pemancingan No.1 jakarta timur
Telp. 021-9196021
PETA YUDHA: http://mx135.multiply.com/photos/photo/5/5.jpg
KUMIS
modif swingarm supertrack KUMIS + monoshock unitrack, disc brake KUMIS
bengkel KUMIS :
LAMPUNG JAYA MANDIRI
Jl. Raya kembangan utara no 9
RW 01/03
Jakarta Barat
Tel 58301317
Hari minggu tutup
ESPEDE Ban
Tempat servis velg CW
Jl. Sawah Besar 8, (3453272, 3456830)
Cabang:
Jl. Pemuda 11, Jak Tim (4701054),
Plaza Mitra Blok A/2, Jl.
Cut Mutiah, Bekasi Timur (82404403, 8240437).
Laksa Motor Station
Modifikator dan Toko variasi
Toko :
Jl. Dr. Satrio no.39
casablanca jakarta selatan
Bengkel :
Jl. Karet Pedurenan Gg. Sidik No.100, Karet Kuningan Jakarta.
Telpon Aming Aliwarga 0812-8705638 atau 5254385/5253536
PETA LAKSA: http://mx135.multiply.com/photos/photo/5/3.jpg
Recet Motor (RMC)
Modifikasi racing, airbrush, service panggilan 24 jam.
Jl. Dr. Saharjo I No.60 Manggarai, Jakarta Selatan
Telp. 021-8310457
Hp. 08161321159
Tiwa Motor Sport (TMS)
Jalan Sukaraja II Bandung
Contact : Kang Herman 0818631400
SPAREPART 2ND
YOGI MOTOR
Jual Beli Sparepart Motor Bekas
Kios :
Jl. Raya Bogor Km 20
Depan Apotek ABBA
Jakarta Timur
Rumah :
Jl. Masjid Al Barokah
Rt. 03/08 No. 3
Jakarta Timur
Pak Tarsa +628159931780
Yogi +628129369954
Maju jaya motor
Toko suku cadang
jl merdeka no.200
telp 5520671 tangerang
Disediakan daftar HET (harga eceran tertinggi)
JET HOT AUTO MUFFLER
customize silencer
Jl. Raya Joglo No. 35
Jakarta Barat
Tel 5859290
Contact: Muhadjirin M.S +62815964 6772
PETA JETHOT: http://mx135.multiply.com/photos/photo/5/1.gif
SERIBU DOLOK
distributor Ban Battlax
Jl. Kebon Jeruk III No. 6
telp. 021.6497275
__________________
INTI JAYA MOTOR
JLN Kebun Jeruk III / 32
Jakarta-Barat
(021) 6012360
Jl. Kebon Jeruk V no. 260
Hayam Wuruk, Jakarta Barat
Telp : 021-6012360 / 6397982 [no telp ga berubah]
SMS : 081.295.296.93
Neo Bursa
alamat di Ciganjur jl M. Kahfi
call Indra 081310828465
bannya eks Singapura kondisi 80% an
Ahli Press rangka dan komponen motor
(sasis,cakram,segitiga komstir dan pelek)
CV JAYA BINTANG KENCANA BERSAMA
Jl. Raya Ciracas , Gg. Bandag No.2 Jakarta Timur
Tlp. (021) 8719248, 0815 14288537
Patokan Harga: Body=Rp.120 ribu,segitiga komstir=Rp 25 ribu – 45
ribu,cakram=Rp.50 ribu,Pelek biasa=Rp.10 ribu,pelek racing=Rp.60 ribu
Produsen & Supplier
MANIFOLD POWERMAN
PT FOBORU INDONESIA GROUP
Automotive Parts Manufacturer
Branch: Ruko Mega Grosir Cempaka Mas Blok Q5
Jl. Letjen Suprapto Kemayoran – Jakarta Pusat 10640
Phone: (021) 42888901
Fax: (021) 42886628
Willys Motor
mekanik : Bang Udin, HP : 08161481849
buka 08.00 – 17.00 wib sabtu minggu buka
Jl.RTM Kelapa Dua (dari arah depok ketemu perempatan kelapa dua belok
kanan, sehabis Mesjid di kanan, 20m sebelah kiri depan TK sebelah
bengkel las) Tempat pencucian helm (tanpa lepas busa) pengeringan dengan mesin
(katanya sih ngga bikin kempes busa)
JL. Kav Polri Blok E 5 NO. 1356 Jelambar
08161942817
Distributor Repsol Oil
PT. SUKABUMI TRADING COY.
Wisma Bumiputera 8th floor
Jl. Jend. Sudirman kav.75 Jakarta 13910
Ph. 5703803, fax. 5713006
OLET MOTOR
service-tune up-cat body&chasis-modifikasi
Jl. Cibubur 3 Telp. (021) 8729247
PIC. Joyo
Asia Motor Indonesia
Menjual perlangkapan pakaian sepeda motor yang trendy dengan merk-merk
terkenal untuk helm, jacket, sepatu, sarung tangan, shoulder pad,
emblem dan perangkat serta asesori balap motor lainnya.
Jl. Hayam Wuruk No. 42 Jakarta, Telp. (021) 628-2561/2
www.astoria-racing.com
Cynthia KD Munthe
Hot Pipes Motor Shop
PT. MOTO PRIMA
Moto Prima Building
Jl. RS Fatmawati No. 15A-B Jakarta Selatan 12420
Telp : 021 – 7656405 & 7698916 / Fax : 021 – 7511027
Untuk cat metode powder coating
Bpk. Oci Tanubrata
'Maniak Mesin Cilong'
Jln. Raya Condet Pejaten No.1
Pasar Minggu, Jaksel
Telp. (021) 7986525
HP. 0816-1972824
Chandra Motor
Jl Kebon jeruk III no 14
telp: 021 6245688
kalo ada yang mau Ganti oli Murah Dan ASLI:
TODA Pusat Oli Terlengkap
alamat: Pusat: Jl boulevard raya Blok PD1/2 TELP: 4503457 / 4524122
Cabang: Jl Radio Dalam Raya No:9-11 Telp (021) 7237966
Cabang : jl cideng barat 47 h jak-pus Telp (021) 6317972
KiNG Motor,
modifikasi,Fiberwork, monoshok., Konsultasi modifikasi(gratis)dll
Jl. Jenderal sudirman Barat 141 Purwokerto (depan Lapangan Porka)
(0281)642328
TOMOST
modification
Jl. Nurtanio No. 106 Bandung
022-6032585
Contact: Wildan +62 816 1177324
Limbah Moge/Trail: UpSide Down – Shock Telescopic – MonoShock – Velg -
Ban – Banan Arm – Cover Body – Disc Brake
CV. PRESSINDO TEKNIK
Bubut – Las Babet – Konstruksi Bangunan – Produksi Press JBB dll.
Jl. Raya Depok – Ps. Minggu
Lenteng Agung No. 2A – Jakarta Selatan
Ahli Press Rangka Motor menggunakan mesin press hidrolik
contact: Sarjuwandi +6281316397179
Rejeki Motor (SKF Bearing Distributor)
Jl. Sukarjo Wiryopranoto 28A Jakarta 10120
Tel 021-3857029 Fax 021-3807571
email: rezeki@cbn.net.id
distributor safety shoes merk king
Kompleks Ruko Mitra Bahari Block C-7 Jakarta Utara, telp: 662-5656.
Distributor Safety Shoes RED WING:
PT. Trimaxindo Adimitra
Mangga 2 Dalam Blok HI No. 28
Jakarta UtaraPhone : (+62-21) 628 9977 (Hunting)
Fax : (+62-21) 612 8143
E-mail : sales@trimaxindo.com
Homepage: http://www.trimaxindo.com
Bintang Terang Motor Telp. 866 11897
Jual segala asesoris motor..
Terima Debet & BCA Card
lokasi per4an terakhir jalan kasablanka arah ke bengkel Yudha Yudhadi
yg hobby kredit bisa puas deh pilih barang
ANEKA BAN
Specialist Ban MOTOR BATTLAX,MIZZLE,IRC ,DUNLOP,FEDERAL,dll
GRATIS ONGKOS PASANG ..
Jln Ir H juanda Ciputat (Depan Polsek Ciputat) Bp Stefanus Telp 021 -
74706822
UNIVERSAL PROTECSINDO
SAFETY,FIRE,RESCUE,MARINE & ENVIROMENTAL
A Safety Division From Hengtraco
Jl P.Jayakarta No 93BC,Jakarta.
Telp : 6399195 ( Hunting ), 6243443 ( Hunting )
Fax : 6018924
E-mail : rudy31@cbn.net.id
Selain REDWING, company ini juga menyediakan Second line nya REDWING,
merknya WORX. Menurut salespersonnya, kualitas WORX hampir sama dengan
REDWING dengan harga yang lebih murah. karena WORX diproduksi di RRC
sedang REDWING made in USA.
Tempat pembuatan speedometer indiglow buat tiger dan motor atau mobil:
SACS ( Specialist Auto Colour Speedo)
Workshop Asia Jaya Motor
Jl. Pondok Gede Raya No. 24 – Bekasi 17414, Indonesia
Phone: (021) 8487623 HP: 08167627773 (Wira)
E-mail: sacs_ajm@yahoo.com
PETA SACS: http://mx135.multiply.com/photos/photo/5/7.jpg
Jatayu Motor Sport
Jl. Tubagus Angke Komplek Taman Harapan Indah Blok Q No. 29,
JakartaBarat.
No. telp. 0811839391, Contact Person : Budi
OBELIX EXTEREME MOTOR CYCLE
Jl. Raya Condet No.5A Jakarta Timur
ylp : 021.9257393
Buat yg lagi nyari ban,
Kalau nyari Ban moge di toko ini saja,lengkap murah
dan ada perlengkapan helm,jaket kulit dll.Brand holder
merk BRIDGESTONE ,Battlax dll dan SPIDI (baju
balap)Khusus BRIDGESTONE dia yg pegang brand buat
motor dan gokart di Indo.Harganya juga miring,service
memuaskan.
BRIDGESTONE MOTORSPORT (BSM)
Attn: Ibu Walla
Jl.Pangeran Antasari No.32
Telp: 021 765 4084
Jakarta
Clink membuat kendaraan anda lebih kinlong
CLINK Chrome Technology jl.Kol.Sugiono No.100 Pondok Bambu
JakartaTimur
sebelah jalan layang Pondok Bambu
Phone : 021.86613154
Neobursa, menjual ban Moge second kondisi
prima,Metzeller,Prelli,BS,Dunlop,
Depan @rp.150rb belakang @rp.225 rb
alamat : Jl.M>Kahfi 1/31. Cilandak arah Ciganjur ph : 021.70728066 /
081310828465
Leather Goods Production
Jl. Raya Cibatu, No. 649, Garut
Telepon : 0852-2026-5710
Spesialis Pijat Sasis Motor
Tanpa Bakar Atau Las
Alamat:
AQUATRO MOTOR
Jl. KS Tubun I, RT 03/02, No. 19
Jati Baru, Tanah Abang, Jakarta Pusat
Telepon 0812-883-6016, 0812-868-7128
TABEL HARGA
1. Pres bodi utuh (rangka dan segitiga) : Rp 180.000
2. Pres bodi : Rp 130.000
3. Pres bodi belakang : Rp 70.000
4. Pes segitiga (bongkar) : Rp 60.000
5. Pres pelek racing (bongkar) : Rp 85.000
6. Pres cakram : Rp 60.000
Polaris Motor (Toko Aksesori)
Jl. Kebon Jeruk III/51, Jakarta Barat
Telp. (021) 6592128, Fax. (021) 6598971
Tiwa Motor Sport (TMS)
Jalan Sukaraja II Bandung
Contact : Kang Herman 0818631400 Update No telepon yang baru :
08121493762
CMC [ Chronicles Motorist Chrome ]
Jl. Bintara 12A , Bintara/Kranji , Bekasi Barat
Hub Heri (021) 70040124 , 70098124, HP 0818973612
Harga terjangkau / tersedia pricelistnya.
[ kemaren ngekrom sepasang Velg palang tiga enkei CBR400 Rp 450 ribu ]
Patokannya persis didepan toko Mebel Karya Ayu, masuk jalan kecil
kiosnya kira 10 dari jalan raya.
JET HOT AUTO MUFFLER
produksi knalpot mobil & motor besar segala merek
stainless steel – galvanis – alumunium
Jl. mayjend. Panjaitan 15 Telp. (0281) 7610693
purbalingga – jawa tengah
kalo mau nanya2 dulu
Muhadjirin M.S
hp. 08159646772
Berkat Motor
Jl. Raya Cileduk 1A
Telp 021-5847631
Hp. 081808399777
Attn : Rudi Gunawan
Specialist Modification
SMS Motor Sport (Mekanik Bang Satiri).
Jl.Raya Srengseng Sawah Cipedak Lenteng Agung Jak-Sel.
1. Bakmi Udin, Jl. Besuki, deket SD Besuki, Menteng
2. Bakso / Mie Bakso Jl. Tanjung
3. Mie Ayam Gang Kelinci: katanya sih yang enak di Gang Kelinci Ps. Baru
4. Bakmi Ps. Cikini
5. Bakso Komplek IKJ, deket Bioskop 21:tongkrongannya anak-anak IKJ
6. Bakso / Siomay LIA Pramuka
7. Bakso Matraman, di Jl. Matraman Raya, sebelahnya SD Marsudirini: Es Durennya
8. Mie deket gereja, depan PARKIT, Sabang
9. Bakmi Tropik, Ambassador Mall, Jl. Casablanca
10. Baso Lapangan Tembak, Senayan
11. Mie Ayam Buncit, di Jl. Warung Buncit
12. Mie Engkoh, depan Komp. Pertanian Ps. Minggu
13. Bakso Titoti, dari Pancoran kira2 400m dari Goro sebelah kiri jalan
14. Bakmi Boy, Ps. Mayestik, Jl. Cikajang
15. Bakso Bola Tenis, dekat Lapangan Blok S (malam)
16. Bakso/Siomay Blok S, depannya RS Kebayoran
17. Bakmi Pangsit depan RSB Asih, Melawai (BARU)
18. Bakmi Permata, Permata Hijau, dekat Tops Supermarket
19. Cwie Mie Malang (HCM) di Arteri Simatupang
20. Baso Tirta Marta Pondok Indah, depannya Sekolah Tirta Marta
21. Mie Yamin Tri-M Pondok Indah, pdi pertokoan dekat Ora et Labora PI
22. Bakmi Villa, belakang Villa Cinere Mas, Jl.Karang Tengah, Cinere
23. mie ceker bandung JL. Sambas
Middle-aged Vietnamese women have replaced their Chinese counterparts
in offering sex to elderly men and retirees along Chinatown.
In recent times, the women from China have become a rare sight after
various raids and tough action against them. However, Vietnamese women
who look to be in their mid-to-late-40s have filled the gap.
These women, believed to be on social visit passes, scour the area
around Chinatown MRT station, stopping now and then to talk to elderly
men and retirees sitting around the area, reported The New Paper.
A hawker, who declined to be named, said, "These women are not so
young, so they openly target the retirees because maybe they are the
ones who are willing to pay."
Shin Min Daily News quoted a man saying, "She (a Vietnamese woman)
started chatting with me, then pulled me to a corner and asked me if I
was interested (in sex).
"She was bold and even quoted me her price," he added.
The women, however, dress discreetly in blouses and jeans instead of
revealing outfits to avoid unnecessary attention.
Another hawker, Tan, said, "They are here at all hours of the day,
chatting up the older men who hang around here and, if they are
willing, offer sexual services.
"Before, we had China girls here… now it looks like these Vietnamese
women are taking over.
"I think it's not good for the image of the place."
Another man, who runs a food stall at People's Park Centre, told TNP,
"I've noticed quite a few Vietnamese women hanging around during the
day time and even in the evening these last few months.
"They will sit around and chat up the men who congregate here."
According to one man, the going rates for these prostitutes average
S$100 per hour.
Another man said that the prostitutes are actually from the back lanes
of Geylang, where it is now over-populated by women from China,
Indonesia and Vietnam, all vying for the same customers. Thus, they
have to resort to operating in the open of Chinatown for money.
"They know it's dangerous and the risk of being arrested is high
because they're operating in the open, but in the end, it's all about
the money," he said.
Many prostitutes have moved away from Geylang in recent years, to
neighbourhoods such as Joo Chiat, Haig Road and Tanjong Katong.
In 2009, a total of 7,614 foreign women were arrested for suspected
vice-related activities, up from 5,047 the previous year
Source: Yahoo.com
Universal Studios’ Transformers ride launches Dec 3 (US Singapore)
0 comments Posted by Me and Me at 20:09Mark the date down -- Saturday, 3 December.
That's when the highly anticipated Transformers theme park ride at
Universal Studios Singapore throws its doors open to the public.
Gracing the exclusive gala premiere of "Transformers: The Ride" a day
earlier will be none other than Michael Bay, director and executive
producer of the Transformers blockbuster franchise and the
attraction's creative consultant.
"I am very excited about the debut of this attraction at Universal
Studios Singapore. Finally, Transformers fans will not only have the
chance to watch the Autobots battle the Decepticons on screen; they'll
actually be part of the action," Bay said.
In a statement, USS said the motion thrill ride will showcase the most
advanced evolution of immersive theme park entertainment. It will
feature 12 scenes, comprising sets blended seamlessly with
hyper-realistic 3-D digital media and special effects to bring tactile
realism to every moment.
The Allspark Shard – what the new recruits (guest) will need to
protect from Megatron and the Decepticons. …
Guests will be transported onboard advanced motion-based ride vehicles
into the Transformers universe and partake in a 3D battle against
Decepticons alongside the Autobots.
Enlisted as Nest recruits, thrill-seekers will be tasked to help the
Autobots protect a remaining shard of the Allspark — a powerful energy
cube that gives life to the Transformers.
As the Decepticons attack the facility in a bid to obtain the shard,
guests will be introduced to a new Autobot — Evac — created
exclusively for the ride, which will bring them through 3-D subway
tunnels, down city streets and across rooftops at breakneck speed.
Resorts World Sentosa (RWS) said it's confident the ride will raise
the bar for immersive ride experiences anywhere in the world and will
be a game changer for theme park attractions.
Tan Hee Teck, CEO of Resorts World Sentosa, said, "Resorts World
Sentosa transformed Singapore as its first integrated resort in 2010,
and we will continue to bring in game changing attractions to the
region."
Special year-end holiday packages for Universal Studios Singapore will
be rolled out through the Resorts World Sentosa website and authorised
travel agents. '
More details will be available at www.rwsentosa.com and
http://tftheride.rwsentosablog.com.
.........Steve Jobs' unusual meeting with his father
.
.By Liz Goodwin
National Affairs Reporter
.PostsEmailRSS .By Liz Goodwin The Lookout – Mon, Oct 24,
2011....tweet2Share0EmailPrint.....
In an interview with "60 Minutes" on Sunday evening, Steve Jobs'
biographer Walter Isaacson revealed that the Apple founder actually
did meet his biological father face-to-face once--even though neither
man realized it at the time.
The intensely private Jobs sought out his biological mother and sister
in the mid 1980s, saying that he felt something was missing from his
life. He became very close with his biological sister, the novelist
Mona Simpson. But he decided he didn't want to meet his father,
Abdulfattah Jandali, who had left his mother when Mona was still
young. (The couple gave Jobs up for adoption when they were both in
graduate school.)
"I learned a little bit about him, and I didn't like what I learned,"
Jobs says in new audio recordings released by Isaacson. "I asked her
to not tell him that we'd ever met and not tell him anything about
me."
But it turns out they had already met, even though neither man
realized it. When Mona Simpson tracked down Jandali, he told her about
a restaurant he used to manage in Silicon Valley that was very
popular. "Everybody used to come there, even Steve Jobs used to come
there," he told her. "He was a great tipper." Simpson was shocked,
but didn't reveal that Jobs was Jandali's son.
"I remember meeting the owner who was from Syria, and it was most
certainly him, and I shook his hand and he shook my hand and that's
all," Jobs told Isaacson.
Jandali, now 80, said he sent Jobs' birthday emails after he found out
he was his father, and claims that one time he received a response
that just said "Thank you."
source: http://sg.news.yahoo.com/blogs/lookout/steve-jobs-unusual-meeting-father-135624786.html
Things to do in Jakarta
Jakarta, the Indonesian capital and largest city, may be famous for
its crazy traffic jams (it makes the ones in Bangkok look like child's
play), but it's developing quickly, drawing tourists to the city's
attractions as well as to its malls and (in)famous nightlife scene.
Travel tip: to get the most out of the city, have your hotel call a
cab for you (usually a Blue Bird or Silver Bird service, the two best)
and see if you can keep your driver for a day. It's not the cheapest
option, but not having to brave the traffic to look for your next ride
will make your trip far more enjoyable - and he just might introduce
some great places to go to.
Where to eat
Before even stepping foot inside of Cafe Batavia, you'll notice that
it doesn't have the usual restaurant setting. That's because it's
housed in a 19th-century Dutch colonial building, located just
opposite the former Dutch city hall.
The whole of Old Town Jakarta (Kota Tua Jakarta) is all about the
city's Dutch colonial past. Cafe Batavia is the perfect place to have
lunch or dinner, and some of the recommended dishes include dim sum
(really), nasi goreng kepiting (fried rice with crabmeat), and smoked
salmon. After your meal, rent a bike from one of the stands outside
for a quick tour of the area.
Where to shop
Grand Indonesia is a mall, a hotel (Hotel Indonesia), an office tower
and an apartment building all rolled into one. The sheer size makes
the entire complex both the 10th largest building and 16th largest
shopping mall in the world.
The eight-level Grand Indonesia shopping town is larger than some
towns at over 130,000 square metres, housing every high-end retail
boutique you'll need alongside an 11-screen movie complex.
Where to visit
The popular theme park Dunia Fantasi (Fantasy Island) is constructed
on the reclaimed land from Jakarta Bay. The largest theme park in the
city, it has more than forty rides and attractions, and is divided
into eight regions: Indonesia, Jakarta, Asia, Eropa (Europe), Amerika
(America), Yunani (Greece), Hikayat (Fantasy) and Balada Kera (Monkey
Parody).
It'll be difficult to check out all the sections of the park in a day,
but while you're there, make sure to hop on the Halilntar twisted
roller coaster ride and Niagara flume ride.
Where to party
Blowfish Kitchen and Bar is one of the most popular clubs with
Jakarta's elite. The restaurant serves modern Japanese cuisine, while
the adjacent lounge is ground zero for nightlife.
Blowfish regularly hosts foreign DJs, playing mostly R&B on the
weekends. The after-hours home of the city's elite is understandably
has a strict dress code (as are most of the high-end spots in
Jakarta), so leave your T-shirts, sandals, and sneakers at home
From http://sg.travel.yahoo.com/inspirations/382-things-to-do-in-jakarta?cid=today
DAMYANG - A Garden without bamboo is like a day without sunshine
0 comments Posted by Me and Me at 21:35
niche - a product, a particular cuisine or even a mud festival to
attach themselves to. Some have historic connections, some don't, but
whatever the connection is, once it has been made in the hearts and
minds of the people, an unbreakable bond forms, and that place, for
better or worse, is forever entwined with said cultural property.
Jeonju has bibimbap, Boryeong has its mud festival, and Damyang-gun in
Jeollanam-do has bamboo.
.
Bamboo may be universally associated with sword wielding ninjas,
crouching tigers and hidden dragons, but Damyang, the northernmost
point on the Korean Peninsula where bamboo grows in abundance, has
cornered the market as far as Korea goes. There are plenty of
attractions in Damyang, but the bamboo is inescapable and seems to
pervade every aspect of life here.
.
Not to be confused with the similar sounding Danyang in
Chungcheongbuk-do, Damyang is a beautifully green county, teeming with
nature and history. A short hop from Gwangju, it is a place where the
specters of scholars live on in the pavilions and gardens that bear
their names.
.
Garden Tranquility: Soswaewon
.
Soswaewon, a spectacular garden in the south of the county, was built
by Yang San-bo (1503–1557). At 17, he realized that his life as a
government official was over after his teacher, Jo Kwang-jo, was
exiled and subsequently died in disgrace. Yang relinquished his
position in protest, moved to Damyang to build his garden and retired
into nature. The garden is actually more of a complex, with beautiful
pavilions that ooze tranquility. The design uses nature to its fullest
potential, and the overriding feeling is that every rock, branch and
breeze has been made that way. Water flows under a bridge and into a
small pond, while the bamboo leaves from a small forest rustle in the
background, canceling out any 21st century noise. The energy created
in the garden seems to caress and persuade you to sit and reflect on
life, while the pavilions invite you to sit and contemplate your place
in the universe, making it so that you never want to leave.
.
In his will, Yang stipulated that Soswaewon was to be retained in the
family and not sold, and so it has been in the same family for 15
generations. The garden has been renovated several times by
descendants of Yang San-bo, notably after the 16th century Japanese
invasions, but its original nirvana-like qualities remain. Times may
have changed in the outside world, but once you step into the garden
you are transported back 500 years to a place where forward thinking
was the order of the day. You can sit in pavilions where some of the
most distinguished writers and poets of the Joseon period were
inspired. You can also see what inspired them and know that after the
500 years that have passed, the spirit is just as Yang San-bo
intended.
.
The Scent of Bamboo
.
Damyang truly is a place to experience Korean culture at close
quarters, and the recently opened Jukhyang-ri village provides a great
place to stay and continue the theme of harmony with nature. Set right
next to the Jungnogwon bamboo forest, it offers five traditional
Korean-style lodgings. The liberal use of space and positioning of the
village near the bamboo forest, along with a small lake and its
overhanging willow trees, give the area a feeling of calmness that
helps you drift off to sleep on the ondol-heated floor before rising
early to walk through the forest of bamboo nearby. The bamboo forest
of Jungnogwon is billed as a theme park and comes complete with
plastic panda bears, but the feeling that you are in a theme park can
be slightly diminished if you get there early enough in the morning to
avoid crowds. Alternatively, there are also some paths worn into the
hills around Jukhyang-ri village that offer bamboo without the theme
park atmosphere. Get up early and go for a wander.
.
For more greenery but less bamboo, you can head north toward Geumseong
Fortress. The mountain fortress, located atop Mt. Sanseong-san, is
believed to have been built during Korea's Three Kingdoms period, but
accounts are mixed. The fortress has been built and rebuilt, most
recently due to the 1894 Donghak Uprising when most of the buildings
were burnt to the ground, and even though only remnants remain, it is
a pleasant walk and an excuse to pamper yourself at the nearby Damyang
Resort.
.
Spa Time
.
The tourist hotel and luxurious spa of the resort complex sit in the
shadow of the mountain and are great for resting aching limbs after
the climb up to the fortress. The restaurant of the hotel looks out
toward the mountain and offers a hint at the views that await you if
you make it to the top. The climb can be done in 30 minutes if you are
full of energy, and closer to an hour if you stroll. Although the spa
and hotel are part of the same complex, visitors to the area can use
the spa for a modest 7,000 won, and hotel guests go free. The spa has
the unique idea of rotating the changing rooms weekly between men and
women by moving the sign from one identical changing room to the other
in order to avoid a buildup of "scent." There is a large outdoor
swimming pool and a hot spa as well as the usual jjimjilbang
facilities, all surrounded by gloriously green mountainsides. There
are also private family spas that offer all kinds of medicinal extract
extras billed as being good for a plethora of ailments. The resort is
popular, however, and once hosted former President Kim Dae-jung in a
suite that now bears his name, so expect to book in advance and pay
presidential prices.
.
Bamboo Rice and Other Delicacies
.
Of course, Damyang has its representative foods, too, and is famed for
its tteok galbi, which is incredibly flavorsome and tender. The secret
to tteok galbi is a combination of primary and secondary cuts — the
primary cut being left on the actual rib bone, and the secondary meat
minced and formed into a cake around the bone. The result is amazingly
succulent and sweet meat. Damyang's other well-known food, daetongbap,
is rice cooked in bamboo. A bamboo stalk filled with rice, Korean
dates and other choice ingredients is covered with hanji paper and
steamed for four hours, allowing the delicate but distinct flavor of
the bamboo to permeate the rice, after which you can keep the vessel
as a souvenir. There are plenty of other bamboo-based dishes to be
had, too, and the salad of raw bamboo with spicy vinegar is
deliciously crunchy and spicy.
.
Damyang-gun is a lush haven of nature where the spirits of
philosophers roam the countryside and live on in pavilions, gardens
and bamboo forests. It is a place where you can feel Korean history by
sitting in the pavilions as great scholars once did. Damyang is great
for escaping city life, and its proximity to Gwangju makes it very
accessible. Given the area's relatively small population of around
45,000, public transport is not the most reliable or efficient way to
get around. Hiring a car in Gwangju is probably the most
cost-effective way to get the most out of your time in Damyang,
although countless tourists have survived using buses and taxis.
.
Getting There
.
The easiest way to get to Damyang is via Gwangju. The KTX for Gwangju
departs from Yongsan Station – the trip takes about three hours. From
Gwangju Intercity Bus Terminal, take local bus No. 225, which will
take you past Soswaewon (trip takes about 40 minutes).
Otherwise, you can just take an intercity bus from Gwangju to Damyang
– most of the other destinations above are within easy taxi range.
.
from:
http://english.visitkorea.or.kr/enu/SI/SI_EN_3_6.jsp?gotoPage=4&cid=764156
Jakarta Post: The government will extend its "sunset policy" tax program until February 2009 following requests by businesses which are unable to complete their accounts due to problems related to the global economic downturn.
"The sunset policy is delayed to February 2009," Finance Minister Sri Mulyani Indrawati said in Tuesday's gathering with investors at the Indonesia Stock Exchange.
"But I expect businesses will not wait until the deadline (to improve their tax filings or for people to have a tax registration number," she said.
The initial deadline for the policy was on Dec. 31.
As a result of a new tax law on general tax procedures late last year, the government has issued rules requiring all taxpayers to register and to honestly report their taxes and comply with the existing regulations.
Under the new policy, often referred to as the "sunset policy", the government has also given potential taxpayers time to get a tax registration number and start to comply with the regulations.
The government had originally given one year in which it waived administrative penalties for previous non-compliance in exchange for registration and subsequent accurate tax reporting before starting to impose stiffer sanctions on violators next year.
Mulyani said this month, particularly in the past few days, that tax offices nationwide had been inundated by thousands of people wanting to register for a tax number, or fix their tax reports.
"We are now busy handling people who wanted to comply with the policy," she said.
The extension of the policy will be laid down in the form of a regulation-in-lieu-of-law.
Mulyani said people had grown more aware of the need to register and become taxpayers, as seen from the growing number of people registering for a tax file number, especially recently.
People are flocking to the tax registration offices following the government's plan to slap a higher exit tax on travel overseas for those having no tax registration number, forcing most of the country's middle to upper-income people to comply with the requirements for tax registration.
According to the Directorate General of Taxation, between 50,000 and 100,000 people applied for a tax registration number this month, up from between 7,000 to 8,000 people on average in previous months.
"It is expected that no one who wants to comply with the sunset policy will be left unserved," Darmin said.
"On the other hand, the extension (of the policy) will strengthen the base for national taxation," he added.
The tax office anticipates a decline in tax revenue from the corporate sector, while tax from individuals is forecast to be more stable despite the impact of the global economic slowdown.
According to the directorate general of taxation, Indonesia only has about 6 million taxpayers, including individuals, companies, and institutions, out of a population of 230 million people.
Darmin also said that it was estimated that tax revenue for this year, including oil-and-gas tax revenue, would reach Rp 566.2 trillion, or 5.9 percent higher than the Rp 534.5 trillion targeted in the revised 2008 state budget.
Berikut pokok-pokok perubahan dalam UU Pajak Penghasilan (PPh) yang baru disahkan oleh DPR, di gedung DPR, Senayan, Jakarta, Selasa (2/9/2008).
BUNGA OBLIGASI YANG DITERIMA REKSADANA
Ketentuan Lama:
Pasal 4 ayat (3) huruf j: bunga obligasi yang diterima atau diperoleh perusahaan reksadana selama 5 (lima) tahun pertama sejak pendirian perusahaan atau pemberian ijin usaha dikecualikan sebagai objek PPh
Keputusan Perubahan:
Ketentuan tersebut di atas dicabut
SURPLUS BANK INDONESIA
Ketentuan Lama:
Surplus Bank Indonesia Ditafsirkan sebagai bukan objek pajak
Keputusan Perubahan:
Penegasan bahwa Surplus Bank Indonesia merupakan objek pajak
DIVIDEN YANG DITERIMA WP OP
Ketentuan Lama:
Dividen Yang Diterima WP OP tidak termasuk dalam Objek PPh Pasal 4 ayat (2)
Keputusan Perubahan:
Keputusan Perubahan:
Dividen Yang Diterima WP OP Dikenakan PPh Pasal 4 ayat (2) final setinggi-tingginya sebesar 10%.
PENGHASILAN TIDAK KENA PAJAK
Ketentuan Lama:
KMK Nomor: 137/PMK.03/2005
• Diri Sendiri Rp.13,2 juta
• Tambahan WP Kawin Rp. 1,2 juta
• Tambahan Istri Bekerja Rp.13,2 juta
• Tambahan Tanggungan Rp. 1,2 juta(Maksimal 3 orang)
Keputusan Perubahan :
• Diri Sendiri Rp.15,84 juta
• Tambahan WP Kawin Rp. 1,32 juta
• Tambahan Istri Bekerja Rp.15,84 juta
• Tambahan Tanggungan Rp. 1,32 juta(Maksimal 3 orang)
NORMA PENGHITUNGAN PENGHASILAN NETO
Pasal 14 UU No. 17 Tahun 2000:
WP orang pribadi yang memiliki peredaran usaha kurang dari Rp 600 juta dapat menggunakan norma penghitungan penghasilan neto
Keputusan Perubahan:
Batas peredaran usaha untuk dapat menggunakan norma penghitungan penghasilan neto bagi WP orang pribadi dinaikkan menjadi Rp. 4,8 milyar
TARIF WP ORANG PRIBADI
Pasal 17 UU No. 17 Tahun 2000
No. Lapisan Penghasilan Tarif
1. S.d Rp 25.000.000,- 5%
2. Di atas Rp25.000.000,- s.d. Rp 50.000.000,- 10%
3. Di atas Rp50.000.000,- s.d. Rp 100.000.000 15%
4. Di atas Rp100.000.000,- s.d.Rp200.000.000,- 25%
4. Di atas Rp100.000.000,- s.d.Rp200.000.000,- 25%
5. Di atas Rp200.000.000,- 35%
Keputusan Perubahan:
No. Lapisan Penghasilan Tarif
1. S.d. Rp 50.000.000,- 5%
2. Di atas Rp50.000.000,- s.d. Rp 250.000.000 15%
3. Di atas Rp250.000.000,- s.d.Rp 500.000.000,- 25%
4. Di atas Rp500.000.000,- 30%
Tarif tertinggi PPh OP sebesar 35% turun menjadi 30% pada tahun pajak 2009.
TARIF WP BADAN
Ketentuan UU No. 17 Tahun 2000:
Lapisan Penghasilan Tarif
s.d Rp 50.000.000,- 10%
Di atas Rp 50.000.000,- s.d. Rp 100.000.000,- 15%
Di atas Rp 100.000.000,- 30%
Keputusan Perubahan:
• Tarif tunggal 30%
• Diturunkan menjadi 28% pada tahun 2009, dan menjadi 25% pada tahun 2010.
• Untuk WP Badan Masuk Bursa diberikan tarif 5% lebih rendah dari tarif yang berlaku.
TARIF PEMOTONGAN DAN PEMUNGUTAN
Jenis Pot/Put Tarif Non-NPWP
dibandingkanTarif NPWP
Pasal 21 20% lebih tinggi
Pasal 22 100% lebih tinggi
Pasal 23 100% lebih tinggi
PPh Pasal 23
Ketentuan Lama :
Atas penghasilan tersebut di bawah ini dengan nama dan dalam bentuk apapun yang dibayarkan, atau disediakan untuk dibayarkan, atau jatuh tempo pembayaran oleh badan pemerintah, Subjek Pajak badan dalam negeri, penyelenggara kegiatan, bentuk usaha tetap, atau perwakilan perusahaan luar negeri lainnya kepada Wajib Pajak dalam negeri atau bentuk usaha tetap, dipotong pajak oleh pihak yang wajib membayarkan sebesar 15% (lima belas persen) dari :
perkiraan penghasilan neto atas:
perkiraan penghasilan neto atas:
1. sewa dan penghasilan lain sehubungan dengan penggunaan harta, kecuali sewa dan penghasilan lain sehubungan dengan penggunaan harta yang telah dikenakan Pajak Penghasilan Pasal 4 ayat (2);
2. imbalan sehubungan dengan jasa teknik, jasa manajemen, jasa konstruksi, jasa konsultan, dan jasa lain selain jasa yang telah dipotong Pajak Penghasilan sebagaimana dimaksud dalam Pasal 21.
Perubahan :
Atas penghasilan tersebut di bawah ini dengan nama dan dalam bentuk apapun yang dibayarkan, atau disediakan untuk dibayarkan, atau jatuh tempo pembayaran oleh badan pemerintah, Subjek Pajak badan dalam negeri, penyelenggara kegiatan, bentuk usaha tetap, atau perwakilan perusahaan luar negeri lainnya kepada Wajib Pajak dalam negeri atau bentuk usaha tetap, dipotong pajak oleh pihak yang wajib membayarkan sebesar 2 % (dua persen) dari jumlah bruto atas :
1. sewa dan penghasilan lain sehubungan dengan penggunaan harta, kecuali sewa dan penghasilan lain sehubungan dengan penggunaan harta yang telah dikenakan Pajak Penghasilan Pasal 4 ayat (2);
2. imbalan sehubungan dengan jasa teknik, jasa manajemen, jasa konstruksi, jasa konsultan, dan jasa lain selain jasa yang telah dipotong Pajak Penghasilan sebagaimana dimaksud dalam Pasal 21
PPh PASAL 25 ayat (7) huruf c WP OP TERTENTU
Ketentuan Lama:
KMK-84/KMK.03/2002 dan KEP-171/PJ./2002:
Tarif 2% dari jumlah peredaran bruto berdasarkan pembukuan atau pencatatan setiap bulan
Keputusan Perubahan:
Diangkat menjadi Batang Tubuh UU PPh Pasal 25 ayat(7)
Tarif paling tinggi 0,75% dari jumlah peredaran bruto berdasarkan pembukuan atau pencatatan setiap bulan
FISKAL LUAR NEGERI PPh PASAL 25 ayat (8)
Ketentuan UU No. 17 Tahun 2000:
Bagi WP orang pribadi yang bertolak ke luar negeri wajib membayar Fiskal Luar Negeri sebagai pembayaran pajak dimuka.
Sesuai PP No. 41 Tahun 2001, besarnya Fiskal Luar Negeri adalah:
a) Sebesar Rp.1.000.000,- transportasi melalui udara,
b) Sebesar Rp.500.000,- transportasi melalui darat dan laut.
Keputusan Perubahan:
a) Bagi Wajib Pajak Orang Pribadi yang memiliki NPWP tidak membayar Fiskal Luar Negeri.
b) Bagi Wajib Pajak Orang Pribadi yang tidak memiliki NPWP dan telah berusia 21 tahun yang bertolak ke LN, wajib membayar Fiskal Luar Negeri sebagai pembayaran pajak dimuka yang ketentuannya diatur dengan PP.
USAHA MIKRO, KECIL, MENENGAH
Keputusan Perubahan:
Untuk pengembangan usaha mikro, kecil dan menengah diberikan fasilitas perpajakan berupa pengurangan tarif 50% lebih rendah dari tarif normal yang diatur dengan Peraturan Pemerintah.
.
Director General of Taxation Darmin Nasution said that taxable entrepreneurs are permitted to pay their tax liabilities by installments upon utilizing the facility of sunset policy, Bisnis Indonesia Daily reported on Saturday.
“Installment is allowed but the tax liabilities must be paid wholly on December 31 because the program would expire,” said Darmin.
Darmin also said that the termination of the program rather aims at implementing the mandate stipulated in Law Number 28 Year 2007 regarding Taxation General Provision and Procedure.
Sunset policy is a taxation facility governed in the law, which enables individual and corporate taxpayers to rectify income tax returns of 2006 and the previous years. The taxpayers utilizing the facility are exempt from a fine as much as 2% of the total liabilities per month and audit. The facility applies from January 1 to December 1,2008.
Sunset policy is a taxation facility governed in the law, which enables individual and corporate taxpayers to rectify income tax returns of 2006 and the previous years. The taxpayers utilizing the facility are exempt from a fine as much as 2% of the total liabilities per month and audit. The facility applies from January 1 to December 1,2008.
However, State Minister for National Development Planning/Head of the National Development Planning Board Paskah Suzetta previously recommended the extension of the program as a compensation for the absence of fiscal stimulus next year.
Paskah said that the extension of the program may be used for driving the real sector amid the ongoing liquidity crisis.
“The policy is deemed effective because the government has decided to provide more stimulus funds for the real sector in the form of government-borne tax,” he said, adding that the provide only could provide stimulus wort Rp 10 trillion next year.
Sunset policy applied by the Directorate General of Taxation has not enhanced compliance taxpayers significantly whereas the sanction elimination program would expire soon, Bisnis Indonesia Daily reported on Monday.
Director General of Taxation Darmin Nasution said that the government must take other measures, such as law enforcement to enhance the compliance.
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"Tax compliance contains a substance of enforcement. Compliance could be established if other institutions conduct and support the enforcement consistently,” he said in Jakarta last week.
Sunset policy constitutes a taxation facility governed in Law Number 28 Year 2007 regarding Taxation General Provisions and Procedures. The facility enables individual or corporate taxpayers to rectify their annual income tax returns in 2006 and previous years without facing administrative sanction.
In the meantime, State Minister for National Development Planning Paskah Suzetta expects the Directorate General of Taxation to extend the program as a compensation for the absence of additional fiscal stimulus next year.
“The sunset policy may be used to boost the real sector amid the liquidity crisis. In addition, the government would no longer provide stimulus funds for the real sector in the form of government-borne tax (DTP) worth Rp 10 trillion next year,” he said.
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The government has studied possibilities to include tax incentive to safeguard the banking sector from crisis into value added tax and luxury tax bill currently being deliberated in the House of Representatives, Bisnis Indonesia Daily reported on Thursday.
Finance Minister Sri Mulyani Indrawati said that the government regulation in lieu of law regarding financial safety net contains an article opening opportunity for the granting of tax incentive to settle banking issues.
According to the Minister, the government would consider the adjustment to policies in the financial safety net regulation with regards to tax incentives because it is related to acquisition cases in the private sector, which are potential to bring about systemic impacts, so that banks encounter no obstacle to execute acquisition.
In the meantime, Habil Marati, a member of the House’s Commission XI has recommended special tax treatment during banking crisis by including the provision into the value added tax and luxury tax bill.
On the other occasion, Director General of Taxation Darmin Nasution said that the government is not necessary to enact special taxation rule related to the financial safety net regulation.
"There is solution without issuing new rule. The exemption of the purchase of shares from tax is an example,” he said, adding that the purchase of share is not subject to value added tax because the delivery of goods and service is available.
The Indonesian Director General of Taxation has announced its intention to exempt Indonesian residents who possess an official tax number (NPWP) from paying the unpopular Rp. 1 million (US$107) fiscal charge each time they depart on a foreign trip, effective January 1, 2009.
The fiscal charge, which is settled at special tax kiosks at Indonesian airports and seaports, is technically reimbursable and can be credited against final payroll tax liabilities.
The new move designed to enhance bureaucratic efficiency and encourage Indonesian's to register and pay taxes, will only be available to the estimated 4.9 million individuals who have registered and obtained an official NPWP registration from their local tax office.
Tax officials are hinting that the "fiscal free" facility may only be a temporary measure, with the entire policy up for review on January 1, 2011, two years after the introduction of the trial "fiscal free" period.
Government officials have been quoted in the national press as saying they are confident that any loss in revenues from the fiscal fees will be more than offset by increases in the national taxpayers' base. In 2007, the government collected Rp. 2.5 trillion (US$268.8 million) in fiscal fees. The total fiscal payments collected in 2006 totaled Rp.1.2 trillion (US$129 million).
Under the new facility to take effect on January 1, 2009, travelers need only show the NPWP of the family head to be exempted from paying the fiscal charge. Dependents under the age of 21 can also be exempted under their parent's NPWP, while children under the age of 12 are not required to pay the fiscal fee.
Market fears that Indonesia may impose capital controls to rescue the rupiah may prove to be a self-fulfilling prophecy, but only if the finance minister loses a power struggle with influential business leaders.
The Indonesian currency fell Friday to a new low for the decade and has lost a fifth of its value against the dollar this year, battered by collapsing export revenue, capital flight from risky emerging-market assets and worries among foreign investors that the country would adopt comprehensive capital controls.
"For Indonesia to introduce capital controls would be shooting itself in the foot," said Helmi Arman, an economist at Bank Danamon in Jakarta. "The government relies on foreign funds in the bond market to finance its budget deficit." The central bank governor, Boediono, sought to reassure markets on Friday with a renewed pledge that Jakarta was committed to free capital movement. It is a position strongly backed by the popular and market-friendly finance minister, Sri Mulyani Indrawati.
The question is whether she can defend this position in the face of pressure from powerful business leaders. Their companies will be unable to service their debts with the rupiah at its lowest levels since the Asian financial crisis of 1997-98, and they argue that speculative selling is destroying the economy.
Many analysts were reluctant to comment on the issue, given its political sensitivity, but any capital controls in Indonesia seemed unlikely for now.
"It's clear Sri Mulyani is against the idea," an Indonesian financial analyst said. "And she is still deciding policy."
The Indonesian media have been abuzz with talk of a power struggle between Indrawati, who is also acting chief economics minister, and Aburizal Bakrie, the co-ordinating minister for social welfare and one of the country's most influential tycoons. Bakrie was until recently the wealthiest man in Indonesia, with a business empire estimated by Forbes Asia at $5.4 billion. He was a crucial financial backer of President Susilo Bambang Yudhoyono's 2004 presidential campaign. But his Bakrie & Brothers conglomerate has been battered by the global financial crisis.
With the conglomerate facing severe debt problems, worsened by the plummeting rupiah, Bakrie-linked stocks have been tanking, prompting the authorities to suspend their shares and even close the Jakarta bourse for three days last month. For decades, the nexus between powerful business interests and the political elite has been a key factor in determining economic policy. Indrawati, who entered politics after a career at the International Monetary Fund, has put battling corruption and promoting market-friendly policies at the top of her agenda.
The local media reported this month that Indrawati had threatened to resign over alleged political interference to prop up shares in Bumi Resources, a Bakrie company. The government denied the reports. Analysts say as long as she retains the upper hand, extensive capital controls are unlikely. Last week, Indonesia changed its currency rules to make it more difficult to buy foreign exchange, requiring any purchases involving $100,000 or more per month to be supported by transactions in goods or services. The measures, mostly affecting Indonesians rather than foreigners, would make speculative bets against rupiah depreciation more difficult.
But the measures did not halt the rupiah's slide, and prompted more foreign investors to pull their capital out of the country, fearing that more stringent controls were on the way. On Friday, the rupiah fell as low as 13,000 per dollar, and investors were predicting a 12 percent depreciation within a month.
The currency has been battered by falling exports and a collapse in palm oil prices, as well as contagion from widespread capital flight away from risky emerging markets. But perhaps the strongest reason why capital controls are unlikely is that they could do little to stem the rupiah's fall. "The increased risk of capital controls is likely to deter capital inflows and expedite capital flight, further weakening the rupiah," said Morgan Stanley analyst Stewart Newnham. "And if controls were implemented, we think the rupiah would continue to decline, as Indonesia's external deficit would likely dominate the balance of payments."
Source: http://www.iht.com
Tax revenue, the largest single income contributor to the state budget, may fall below target next year as the economy slows down due to the impact of the global economic downturn, the tax office head warns.
"The risk of not achieving the target is definitely there," Finance Ministry's director general of taxation Darmin Nasution said Tuesday, responding to a question on whether next year's tax revenue might drop as Indonesia's economy would probably only expand at around 5 percent.
Under the 2009 state budget, the economy is actually expected to grow by 6 percent, but many if not most analysts say this is now optimistic.
Under the 2009 state budget, the economy is actually expected to grow by 6 percent, but many if not most analysts say this is now optimistic.
According to the Economist Intelligence Unit (EIU) -- a top global research and advisory firm with more than 40 offices worldwide, the economy will only expand by 3.7 percent next year as exports and investments fall, undermining consumption.
"We will prepare measures to be able to achieve the target," Darmin said, adding that his office would start profiling for taxpayers paying value added tax.
The directorate general of taxation has started profiling for taxpayers on income tax to boost the rate of tax compliance.
For next year, the office is targeted to collect Rp 650.3 trillion (around US$60 billion) in tax revenue, making up around 70 percent of the total revenue forecast of Rp 985.7 trillion.
Most of the efforts to improve tax revenue will be focused on boosting the number of tax registrations (NPWP), with only around 6 million currently paying taxes.
Among these efforts are plans by the directorate general of taxation to raise the travel tax from the existing rate of Rp 1 million (US$87.91) for people going abroad via airports and Rp 500,000 via seaports.
Melchias Markus Mekeng, a member of the House of Representatives' commission XI overseeing financial affairs, said the government had the authority to raise the travel tax. "The law (on income tax) only says registered taxpayers don't have to pay travel tax starting from 2009."
According to the law, all Indonesian citizens will be exempt from paying travel tax by 2011.
According to the law, all Indonesian citizens will be exempt from paying travel tax by 2011.
In addition to boosting the number of individual taxpayers, the office will also tap income tax from corporations as this is about five times bigger than income tax on individuals.
The impact of the global recession has been felt in the country as value added tax suffered a significant drop in October, he said. Month-to-month growth of tax revenue was usually about 40 percent this year, compared to last year, but dropped to 21.55 percent in October.
"It means the impact of the global financial crisis affected October's tax revenue."
Between January and October, the office received Rp 463.98 trillion in revenue, a 43.07 percent increase from Rp 324.30 trillion in the same period last year.
Darmin said tax revenue between January and October was 86.8 percent of the total tax revenue expected in the revised 2008 state budget, but surpassed the revenue expected in the first 10 months of 2008.
Darmin said revenue from value added and luxury taxes would drop sooner than from income tax as businesses expected a slower economy in 2009, reducing imports that contributed to value added and luxury taxes.
"Value added and luxury taxes are affected, particularly due to the slowing growth of value added tax on imported products," he said.
Source : The Jakarta Post, Aditya Suharmoko November 12 2008 http://www.indonesia.go.id/
Indonesia has approached Australia, Japan, the World Bank and other official creditors to line up credit to help cover a projected $4.4 billion budget deficit next year, a finance ministry official said on Wednesday.
Indonesian policy makers are worried they may face problems raising funds amid market turmoil sparked by fears it could become the next casualty of a worldwide flight from risky assets. The rupiah currency has fallen almost 25 percent this year.
Marking another potential missing revenue stream, an official said plans by state firms for IPOs had been dropped for now.
Marking another potential missing revenue stream, an official said plans by state firms for IPOs had been dropped for now.
Rahmat Waluyanto, the Indonesian finance ministry's treasury director general, said the Asian Development Bank had indicated it would make $1 billion available but the terms of other loans were still being discussed.
"This is actually a precautionary measure in case there is trouble in the financial markets which disturbs our bond issues," he told Reuters by telephone, adding that loans would be agreed on a basis whereby they would only be released if there was a trigger.
"Basically they all support us, but as for the numbers, how much they will be, what the terms and conditions are, we have not agreed on those yet," he added.
Australian Treasurer Wayne Swan confirmed Indonesia had approached Australia for a loan, which newspapers reported amounted to about $2 billion.
Indonesia previously sought help from Australia during the 1997/1998 Asian financial crisis, with Canberra lending $1 billion for structural reform in a government-to-government arrangement.
TESTING TIME
"It is the case that the Indonesians have approached a number of international organisations, including the World Bank, and also have approached the Australian government for some assistance at a time which is very testing," Swan told Parliament in Canberra.
Indonesia has forecast its budget deficit will be around 52.7 trillion rupiah ($4.37 billion) next year.
But financial turmoil is making it hard for emerging economies to secure loans or sell bonds as international investors shy away from markets perceived as high risk.
Plans to privatise a number of state firms this year, either through IPOs or sales to strategic investors, had been dropped for now, the state enterprises minister said.
"For now we can forget about any plan for state companies to go public," Minister Sofyan Djalil said.
In September, an Indonesian parliamentary commission approved plans to privatise three state firms including the country's biggest steel maker PT Krakatau Steel, home lender PT Bank Tabungan Negara and national airline PT Garuda Indonesia.
Planning Minister Paskah Suzetta said that Indonesia planned to offer tax incentives in 2009 to help labour-intensive industries including possibly food and beverages, electronics and automotives, amid concerns over potential layoffs.
There has also been market talk that Indonesia was considering assessing the IMF's special Short-term Lending Facility, to boost its foreign exchange reserves.
But President Susilo Bambang Yudhoyono was reported as saying on a recent overseas trip that the government would not seek such loans, saying authorities would prefer to seek funds from other sources.
Once approved, the facility, which is different from a rescue package and is unconditional, allows the recipient country to get up to five times its drawing rights, which should add up to more than $15 billion for Indonesia, analysts said.
Indonesia, Southeast Asia's largest economy, has slashed its 2009 growth forecast from 6.3 percent to 4.5-5 percent next year, as global economic conditions deteriorate.
Guidance issued on definition of beneficial owner for treaty purposes
By Bagus Brahmantya (http://www.deloitte.com)
By Bagus Brahmantya (http://www.deloitte.com)
Indonesia’s Director General of Taxation issued a circular (Circular Letter No. SE-03/PJ.03/2008) on 22 August 2008 that provides a new definition of “beneficial owner” for tax treaty purposes as well as guidance on the responsibilities of domestic payors making dividend, interest or royalty payments to nonresidents. The new circular revokes two previous circulars (Circular Letters No. SE-04/PJ.34/2005 and No. SE-02/PJ.3/2006).
The old circulars have been replaced because of their “controversial” position on special purpose vehicles (SPVs). For example, the 2005 circular stipulated that an SPV in the form of a conduit company, paper box company, pass-through company, etc., could not be treated as a beneficial owner to qualify for the reduced rates of withholding tax under a tax treaty. As a result, dividends, interest and royalties paid to offshore SPVs were subject to the normal 20% withholding tax. This rule gave rise to numerous disputes during tax audits.
The new circular defines a beneficial owner as the actual owner of dividend, interest or royalty income, and the person entitled to directly enjoy the benefits of such income. Where a domestic taxpayer pays dividend, interest or royalties to a nonresident, the domestic taxpayer must withhold tax due in accordance with the income tax law. For the domestic taxpayer to withhold at a lower treaty rate, it must be certain that:
The nonresident recipient of the income is a resident of the other contracting state, as evidenced by a valid certificate of domicile; and
The nonresident is the actual owner of the income and the one entitled to directly enjoy the benefits of the income as mentioned in the treaty.
Unless both requirements are met, the domestic taxpayer must withhold tax at a rate of 20%.
The new circular is silent on SPVs and their status as beneficial owners. It does state, however, that another circular will be issued to provide guidance and set out procedures for applying the provisions of a tax treaty. That circular is expected to clarify the procedures and documentation required to support a claim of beneficial owner status.
Indonesia plans to maintain its zero percent palm oil export tax until the end of the year in a bid to shore up palm oil exports amid an expected slowing demand due to global economic weakness, an official said on Wednesday.
"We will implement the zero tax from Nov. 1. By our calculation, it will remain zero for November and December due to the price fall," Bayu Krisnamurthi, deputy to the chief economic minister, told reporters.
The government previously set a 2.5 percent tax rate for palm oil exports in November, down from 7.5 percent for October. [ID:nSP80301]
However, Finance Minister Sri Mulyani Indrawati said on Tuesday that the export tax on crude palm oil had been cut to zero percent, as part of a package of measures intended to shore up confidence in the financial markets. [ID:NSP392946]
Indonesia, the world's top producer of palm oil -- used in a wide range of products, from soap to biodiesel -- is forecast to produce 18.6 million tonnes of crude palm oil this year, compared with 17.2 million tonnes in 2007.
"By removing the tax, it is expected to help exporters and support the price of oil palm fruit for farmers," Agriculture Minister Anton Apriyantono told reporters on Wednesday.
The government also plans to remove import taxes for cocoa powder used in the food and beverages industry and carbon black, a raw material derived from petroleum, used by the tyre industry, to help cut costs to those industries, Apriyantono said.
Cocoa powder -- used to make biscuits and chocolate drinks -- has a 5-15 percent import tax and carbon black, which is imported from South Korea, Thailand and India, is subject to an anti-dumping import duty of 7-10 percent.
Competency–based Human Resource Management:Planning for Success© Suzanne Simpson, PhD. & Lorraine McKay, M.A.
A competency is "any skill, knowledge, or other attribute that is observable and identifies successful performance". Effectively, competencies translate the strategic vision and goals for the organization into measurable and observable behaviours or actions that employees must display. A common framework of competencies provides the means for integrating all aspects of the HR system so that employees are selected, evaluated, developed, promoted and rewarded based on competencies that support organizational success. By communicating these competencies, organizations empower employees to take charge of their careers, direct their own personal development, and continually self-evaluate and improve. At the same time, the framework allows the organization to pro-actively plan for its human resource needs both in the immediate and long term, and to establish programs that support employees in acquiring the competencies needed for organizational success.
Planning for Competency-based Human Resource Management It takes effort and commitment to implement a fully-elaborated and integrated competency-based human resource management (HRM) system.
It is important, therefore, to take the time to evaluate the needs of the organization, and to create a strategy and plan that will meet these needs - in other words, getting it right the first time.
Developing the Business Case Our years of experience in implementing competency-based human resource management programs have shown that, as with any other significant change initiative, there must be a compelling need and will to change. It is not sufficient for the organization= s human resource or training professionals to see the need; leaders of the organization must also see the benefits and be willing to champion the initiative. Likewise, employees must understand how the program will benefit them both in their current jobs, as well as in advancing their careers. For this reason, many organizations have chosen first to implement components of a competency-based HRM system that address the expressed needs of employees, preferably in a non-threatening way - for example, a competency-based self-directed learning program.
Developing the Strategy Having identified the business need, the champions for change and the organizational readiness, the organization is in a position to more precisely define a staged approach for developing and implementing competency models. As the first major challenge the organization must decide to what level the competencies will be defined. For example, will it be sufficient to define the common / core competencies for everyone in the organization, or do specific competencies have to be developed for particular classifications and levels, functions, or jobs. The answer to this question hinges on how the competencies will be used. For example, to staff particular positions, competencies should be defined for the job. On the other hand, for appointments to level, for appointments to level, competencies need only be defined at the core or common level. The organization must also determine the competency modelling method best suited to support the identified needs. In our experience no one single method will effectively support all components of the human resource management system (i.e. training and development, selection, performance management, etc.), the full range of occupations and levels (executive, professional, skilled, semi-skilled, etc.), or the various types of organizational and business environments. Finally, communication is imperative at all stages of the planning, development and implementation process. In addition to promoting the value, benefits and ways in which the competency-based initiative will be implemented, stakeholder participation in the process is also important, not only to create "buy-in" for the initiative, but also to ensure that the competencies truly reflect the behaviours that will contribute to and sustain organizational success.
Conclusion Many organizations are using competencies as the means for identifying and developing this talent. Our experience shows that unless the competency framework is well planned and defined, organizations will not have the proper foundation for developing and implementing a system of human resource programs and initiatives for renewal and sustained success.
Competency-based Human Resource Management: Planning for Success© Suzanne Simpson, Ph.D., C.Psych. & Lorraine McKay, M.A.
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