parent tax

Indonesian translation: pajak [perusahaan] induk

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:parent tax
Indonesian translation:pajak [perusahaan] induk
Entered by: ErichEko ⟹⭐

15:04 Jun 23, 2014
English to Indonesian translations [PRO]
Law: Taxation & Customs / Tax
English term or phrase: parent tax
Use the Parent's Taxes
Tony Bennjamin
Indonesia
Local time: 17:59
pajak induk [perusahaan]
Explanation:

√ 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....
Selected response from:

ErichEko ⟹⭐
Indonesia
Local time: 17:59
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
5Pajak orang Tua
ZAINAB FATIMAH
4pajak induk [perusahaan]
ErichEko ⟹⭐
4Peraturan Perpajakan dari Perusahaan Induk
ZAINAB FATIMAH
3pajak pokok
Ahmad Ridwan Munib
1PTKP K/0
Yosua Septian Elia


Discussion entries: 2





  

Answers


10 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
pajak pokok


Explanation:
Mungkin dalam konteks ini, yang dimaksud "parent" adalah pokok. Dengan demikian, kami mengusulkan "parent tax = pajak pokok".

Ahmad Ridwan Munib
Indonesia
Local time: 17:59
Native speaker of: Native in IndonesianIndonesian, Native in JavaneseJavanese
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10 hrs   confidence: Answerer confidence 1/5Answerer confidence 1/5
PTKP K/0


Explanation:
Saya berasumsi ini istilah IRS A.S. Konsep PTKP K/0, K/1. K2, atau K/3 mungkin serupa dengan itu.


    Reference: http://www.pajak.net/blog/260/ptkp-tahun-2013-terbaru/
    Reference: http://tax.findlaw.com/federal-taxes/the-parent-tax-credit.h...
Yosua Septian Elia
Indonesia
Local time: 18:59
Native speaker of: Indonesian
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13 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
pajak induk [perusahaan]


Explanation:

√ 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....

ErichEko ⟹⭐
Indonesia
Local time: 17:59
Native speaker of: Native in IndonesianIndonesian
PRO pts in category: 45
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17 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Peraturan Perpajakan dari Perusahaan Induk


Explanation:
http://www.euractiv.com/sections/innovation-enterprise/eu-fi...

ZAINAB FATIMAH
Indonesia
Local time: 17:59
Native speaker of: Native in IndonesianIndonesian
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1 day 18 hrs   confidence: Answerer confidence 5/5
Pajak orang Tua


Explanation:
setelah saya cek dengan Konsultan Pajak maka parent tax adalah pajak di negara bagian AS yang menjadikan biaya pemeliharaan/ perawatan anaknya sebagai pengurang pajak terhutang.
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.


ZAINAB FATIMAH
Indonesia
Local time: 17:59
Native speaker of: Native in IndonesianIndonesian
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