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Selasa, 25 Agustus 2015

Hukum Penggunaan Virtual Office

Saya melihat saat ini banyak sekali agen-agen yang menawarkan jasa penggunaan virtual office jakarta. Saya berencana akan menggunakan jasa tersebut karena untuk menekan biaya sewa dan tempat usaha yang saya gunakan bukan peruntukan untuk usaha, melainkan tempat tinggal. Apakah penggunaan Virtual Office diperbolehkan dan sah secara hukum? Bagaimana kaitannya nanti dengan masalah perpajakannya? Mohon dapat dibantu pencerahannya dari bung Prokol. Terima kasih.

Terima kasih atas pertanyaan Anda.

Memang saat ini penggunaan virtual office atau sering juga ditulis kantor virtual oleh perusahaan-perusahaan di Indonesia cukup marak. Hal ini dapat dilihat dari banyaknya perusahaan yang menawarkan jasa penyewaan virtual office. Berdasarkan penelusuran kami pada beberapa situs yang menawarkan virtual office, kegunaan penyewaan virtual office antara lain untuk mendapatkan alamat kantor yang bergengsi tetapi tidak harus menyewa ruang kantor pada umumnya. Biasanya virtual office tidak hanya memiliki operator yang bertugas menerima dan mengirimkan kembali (forward) surat kepada penyewa, tetapi juga memiliki ruang rapat. Intinya, penyewaan virtual office dimaksudkan untuk menekan biaya sewa kantor, tetapi tetap dapat memiliki alamat untuk kegiatan surat menyurat perusahaan.

Kebanyakan dalam praktik, yang menyewa fasilitas virtual office adalah badan usaha berbentuk perseroan terbatas ("PT"). Mengenai tempat kedudukan PT diatur dalam Pasal 5 UU No. 40 Tahun 2007 tentang Perseroan Terbatas ("UUPT") yang berbunyi sebagai berikut:
(1) Perseroan mempunyai nama dan tempat kedudukan dalam wilayah negara Republik Indonesia yang ditentukan dalam anggaran dasar.
(2) Perseroan mempunyai alamat lengkap sesuai dengan tempat kedudukannya.
(3) Dalam surat-menyurat, pengumuman yang diterbitkan oleh Perseroan, barang cetakan, dan akta dalam hal Perseroan menjadi pihak harus menyebutkan nama dan alamat lengkap Perseroan

Di dalam penjelasan Pasal 5 UUPT, dijelaskan bahwa:

Tempat kedudukan Perseroan sekaligus merupakan kantor pusat Perseroan.
Perseroan wajib mempunyai alamat sesuai dengan tempat kedudukannya yang harus disebutkan, antara lain dalam surat-menyurat dan melalui alamat tersebut Perseroan dapat dihubungi


Menurut M. Yahya Harahap dalam buku Hukum Perseroan Terbatas (hal. 103), frasa tempat kedudukan dapat disimpulkan mengandung berbagai makna yuridis antara lain:
a.    Tempat kedudukan, merupakan domisili hukum (legal domicile) yang sah dari Perseroan
b.    Tempat kedudukan merupakan yurisdiksi hukum (legal jurisdiction) bagi Perseroan melakukan kegiatan usaha
c.    Tempat kedudukan, merupakan landasan domisili komersial (commercial domicile) bagi Perseroan melakukan kegiatan komersial
d.    Tempat kedudukan, merupakan tempat utama (principal place) bagi Perseroan mengatur pelaksanaan maksud dan tujuan serta kegiatan usaha Perseroan

Masalah alamat atau tempat kedudukan Perseroan merupakan hal yang penting, karena harus disebutkan dalam anggaran dasar (lihat Pasal 15 ayat [1] huruf a UUPT), serta harus disebutkan dalam permohonan pengesahan status badan hukum (Pasal 9 ayat [1] huruf e UUPT).

Mengenai hal ini, praktisi hukum Irma Devita Purnamasari menyebutkan bahwa penggunaan virtual office untuk mempunyai alamat perseroan tidak menyalahi hukum. Akan tetapi, menurut Irma, jika perusahaan tersebut merupakan perusahaan yang menerbitkan faktur pajak (Pengusaha Kena Pajak/PKP) karena telah memiliki omzet mencapai Rp600 juta/tahun, penggunaan virtual office tidak dibolehkan karena biasanya petugas Dirjen Pajak akan melakukan survei ke kantor perusahaan tersebut.

Mengenai hal tersebut, mengutip artikel Ketentuan Perpajakan Usaha Online,kewajiban untuk menjadi PKP ini baru muncul ketika pengusaha memiliki penerimaan bruto melebihi Rp 600 juta/tahun. Bila sudah timbul kewajiban tetapi sengaja tidak mendaftarkan diri sebagai Pengusaha Kena Pajak maka diancam dengan pidana sesuai Pasal 39 ayat (1) UU No. 28 Tahun 2007 tentang Perubahan Ketiga Atas UU No. 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan.

Untuk melakukan pengukuhan sebagai PKP, pihak Dirjen Pajak akan melakukan verifikasi dalam rangka pengukuhan Pengusaha Kena Pajak,verifikasi dilakukan untuk pengujian pemenuhan persyaratan subjektif dan objektif dengan cara pengujian atas kebenaran status Pengusaha, kebenaran alamat Pengusaha, dan kebenaran keberadaan Pengusaha yang bersangkutan di alamat tersebut. Selain itu juga dilakukan pengujian terhadap kesesuaian antara dokumen izin kegiatan usaha dengan kegiatan usaha yang dilakukan untuk memperoleh informasi antara lain mengenai gambaran kegiatan usaha, data peredaran usaha, dan daftar harta di tempat kegiatan usaha.

Mengenai pembayaran pajak, kami asumsikan yang Anda maksud adalah pajak penghasilan. Berdasarkan Pasal 2 ayat (6) UU No. 36 Tahun 2008 tentang Perubahan Keempat Atas UU No. 7 Tahun 1983 tentang Pajak Penghasilan ("UU 36/2008"), tempat kedudukan badan ditetapkan oleh Direktur Jenderal Pajak menurut keadaan yang sebenarnya.

Di dalam penjelasan Pasal 2 ayat (6) UU 36/2008 disebutkan antara lain:

Penentuan tempat tinggal orang pribadi atau tempat kedudukan badan penting untuk menetapkan Kantor Pelayanan Pajak mana yang mempunyai yurisdiksi pemajakan atas penghasilan yang diterima atau diperoleh orang pribadi atau badan tersebut. service office jakarta

Pada dasarnya tempat tinggal orang pribadi atau tempat kedudukan badan ditentukan menurut keadaan yang sebenarnya. Dengan demikian penentuan tempat tinggal atau tempat kedudukan tidak hanya didasarkan pada pertimbangan yang bersifat formal, tetapi lebih didasarkan pada kenyataan.

Beberapa hal yang perlu dipertimbangkan oleh Direktur Jenderal Pajak dalam menentukan tempat tinggal seseorang atau tempat kedudukan badan tersebut, antara lain domisili, alamat tempat tinggal, tempat tinggal keluarga, tempat menjalankan usaha pokok atau hal-hal lain yang perlu dipertimbangkan untuk memudahkan pelaksanaan pemenuhan kewajiban pajak.

Kesimpulannya, penggunaan virtual office oleh PT pada umumnya tidak menyalahi hukum. Akan tetapi, jika perusahaan tersebut merupakan perusahaan yang menerbitkan faktur pajak (Pengusaha Kena Pajak), berpotensi menimbulkan masalah terkait perpajakan .

Demikian yang kami ketahui, semoga bermanfaat.

Kamis, 06 Agustus 2015

Exclusive Office Truth

service office jakarta - The idea of stepping right hologram to get a monthly employees meeting may well still seem a tad far-fetched for most small-business managers, but changes in broadband quality and offered technology usually are expanding exclusive meeting alternatives at warp pace.

Yet, even within the virtual world, it's far better take a hard look when you leap. Whether you happen to be NASA conjuring your holodek connected with Star Trek science fiction to learn astronauts, or maybe a fledgling small business owner struggling to communicate with remote spouses or consumers, the very first step in to the burgeoning exclusive world need to be doing ones homework to find the most ideal and cost-effective solution for you. First, here is a primer for the available technologies.

In the simplest perception, a exclusive meeting is a phone call up between a couple of people. Good audio is essential for accomplishment. The next thing is the desktop or maybe a fixed-station loading video along with data-sharing procedure, which may run coming from simple-such as the popular buyer Skype programs-to sophisticated. Once an individual start introducing high-quality online video and uniform-scale screens-which generally ensure every person's face will be the same measurement and everyone could make virtual eye-to-eye contact-then your systems get more complicated along with expensive.

Three-D or "immersion" technologies allows members to enter the meeting as though they were a part of a video gaming. "Second Life" technologies, a multi-user exclusive 3D surroundings, includes prototypes, or personas that members fashion to be able to represent themselves as they navigate your virtual world. Considering each one of these things currently available, an auditorium filled with holograms of which participants move into (think your Galactic Us senate in Superstar Wars) isn't going to seem because far-fetched or sci-fi mainly because it once performed.

Homecare Homebase, a 10-year-old Dallas-based company to provide web-based application solutions for that homecare business, saved substantial travel expense by linking headquarters employees and undertaking managers within Dallas to be able to technologists operating out of Prospect, a suburb connected with Louisville, Kentucky by way of virtual meeting. "We were spending regarding $20, 000 monthly on simple travel charges between Dallas along with Kentucky, inch says Dude Conces, you're able to send chief strategist. "With your high-quality online video system, we've cut means into of which, and saved considerable funds there."

The expense and application demands connected with such programs are higher. But they could be offset with the savings within travel charges that otherwise will be incurred by simply far-flung teams that need to communicate. Further, if there isn't any need to get a physical corporation headquarters, a startup will dsicover that it can be worth the fee to set off a exclusive, animated HQ obtainable by men and women worldwide.

Really, businesses are embracing your virtual path in recent times, particularly because the 2009 economical meltdown of which prompted organizations to reduce travel prices and aggressively hunt for alternatives to be able to person-to-person contacts, on-site training sessions and actual physical trade situations. Improvements within audio along with video quality and within delivery pace, and your evolution connected with virtual methods, have permitted affordable ways around costly travel fees.

High-end companies involved in enabling exclusive technologies along with related application support-Hewlett-Packard, Next Life, Adobe, Cisco, IBM, Ms, Citrix plus the like-have pioneered products for avoiding lots of the pitfalls regarding taking your virtual tumble.

A Exclusive Shove

One company that was forced in to the virtual world if your economy soured last year was Planview, a Texas-based stock portfolio management options company to provide largely high-end buyers with organization software. With consumers canceling plans to go to the company's annual in-person user conference, "We were trying to figure out what to be able to do—do we cancel, carry out we test something on the internet? " recounts Kimberly Stone, director connected with web along with creative solutions.
Are an individual considering web conferencing? Look at this.
  1. Consider some of the use cases you would like solutions intended for? How lots of people are external? Inside?
  2. Seek business insights in to the strengths along with weaknesses of numerous solution options.
  3. Boil down the options to a couple of solutions, and do a free test. Test each on what the option meets your particular needs.
  4. Think throughout the more extensive use conditions. Try to learn how to meet yourwants of everyone within the organization vs . a subset of which addresses your criteria of the power users within the group.
  5. Structure a license understanding appropriate for your organization.
"We failed to really know what a exclusive event was at the time. I decided to your Virtual Side Summit [an annual event where by virtual technologies companies present their wares] to be able to explore our own options, and could come returning with a number of real ideas on what virtual options might match our desires, " your woman says. Your 350-employee firm with practices worldwide made a exclusive version connected with its annual live event. "We listed the many components individuals event, into the passageway conversations, to find out how organic beef re-create a virtual platform. We discussed our event goals, along with developed a features matrix, and then evaluated vendors based on that matrix. … The suitable user knowledge and usability was a must-have in our matrix."

virtual office jakarta - Teams coming from Planview along with Unisfair, the company it hired to assist produce the wedding, collaborated and the effect was a huge success-with a 250-percent raise in attendance over the live event. Planview returned to reside in events another year, but now is investigating a hybrid technique.

Investigating optimal virtual choices for an organization takes study, just such as any a part of a small business plan. "Trying to be able to flatly evaluate virtual application options is compared to comparing celery, oranges, peaches along with plums, inch says Michael Doyle, founder along with executive director of the Virtual Side Institute, an organization launched within 2008 to assist organizations power technology to reinforce overall event experience along with generate revenue. "What we tell people they have to do is actually first decide what they want to achieve. One program may be very different from another, even if both are through the business group. "

Mapping It Out

For some companies, virtual setting up begins over a small level. But whether first sketched over a meeting-room plasma TELLY, a whiteboard, a laptop or old-school legal pad, the path in to the virtual world always begins with the organizational street map of which spells out who wants to do what-tasks, communication, how many people will be concerned, etc. That mapping may lead on to the sort of equipment that may support these needs, explains Mark Gorzynski, primary scientist with HP's Halo, which creates beautiful videoconferencing bedrooms used mainly by large manufacturers, and huge players within the financial, health and insurance sectors.

Smaller businesses need to take into account their employ cases when considering web-conferencing technologies, says Michael Londgren, director of item marketing intended for Adobe Connect, which presents web-conferencing options for on the internet meetings, eLearning along with webinars based on its Adobe Expensive technology to be able to clients of sizes.

"Is it important primarily to succeed in people inside or outside the organization, or both? inch he demands. "Should persons or groups be capable of easily join meetings with out downloading additional software? Could it be important to back up different mobile phones? Is it important to share a variety of different content types? Is it important to set up a conference room intended for different utilizes versus having to set up a brand-new conference room each and every time? "

To figure out a company's virtual desires, Gorzynski along with HP Experience Design Administrator Mike Derocher break down the goals of meetings into a number of functions.

Socialization: A gaggle of people is definitely meeting to access know one another better or build trust.
Coordination: A gaggle of people is attempting to do a simple task, such as trying to be able to sync up schedules.

Cooperation: A team is requesting people their own opinions, or sharing financials, answering questions or getting feedback. Real dialogue is occurring.

True effort: A lot of people are generating new content, co-generating facts.

"Some on this is data-centric and many of it people-centric, inch Gorzynski claims. "Voice will be the currency intended for everything; it's not possible to do much with no good tone of voice system. For coordination, you would like simple information, to share slides, so you might need a good web-conferencing method and tone of voice channel. That's all you require. When you have into assistance and effort, you will increase your complexity of the data, and it may help so that you can do multiple thing during a period, and have the level of data tools you would like; for case in point, Can an individual share ones apps properly? "

Faces Are important

Evaluating your ratings connected with available effort or web-conferencing application against your needs can present guidance.

"The various other thing you do is of which socialization turns into more critical in these kinds of other meetings, " Gorzynski claims. "That's if your importance connected with video commences coming in-in a cooperation conference, for case in point, seeing individual's faces turns into more critical. "

Desktop solutions are often fine intended for socialization along with coordination, he says, but not as effective with effort and assistance. "For case in point, say you might be having a gathering with your CEO connected with another company to get a partnership or maybe a business offer. You are working on ones webcam, therefore you look considerably unprofessional. You happen to be calling from the dining room or maybe a wrongly lit conference space, and you seem like the photographic camera is glowing up ones nose. Pc conferencing rapidly loses the charm."

Lighting, background along with camera place are crucial to looking professional when utilizing media, Gorzynski claims. Consider choosing a better photographic camera, better light that's even, a thoroughly clean background, and test in which the camera need to be mounted, he suggests. "The camera need to be positioned eyesight to eye-if you might be on a laptop, which means elevating ones camera instrument [whether it can be internal or an add-on] to be able to eye levels. If you've got done involves planning, you might be ahead connected with probably ninety percent connected with other entrepreneurs, without investing lots of money."

Web conferencing will be the backbone of the entire method, he claims. "You can meet up with voice along with data anytime. You coating on greater video as you must have more sophisticated meetings. Most small- to be able to medium-size businesses will first choose low-cost, web-based systems that will aid them well to get a subset of their meeting desires. Big online video systems offer an advantage intended for socialization along with collaboration that need careful attention to social character. Firms should choose these if they confirm a ought to build conference environments to back up socialization along with collaboration in excess of distance."

And do not forget, Derocher adds usability is critical towards the rate of use.

Jumat, 03 Juli 2015

Rp2,6 Triliun Utk Bangun Hunian TNI-Polri

Kementerian Pekerjaan Umum & Perumahan Rakyat (Kemenpupera) mengalokasikan anggaran Rp2,6 triliun utk pembangunan hunian susun (rusun) serta hunian khusus (rusus) bagi anggota TNI serta Polri di seluruh Indonesia. Anggaran ini akan digunakan utk membangun sebanyak 135 twin block (TB) rusun & 2.573 unit rusus.
http://www.forticeoffice.com/

“Tujuan dibangunnya rusun dan rusus ini untuk meningkatkan kesejahteraan dan produktifitas kerja  para prajurit TNI & anggota Polri khususnya yang bertugas di pelosok wilayah Indonesia. Kita akan membangun di 121 lokasi yg tersebar di 89 kabupaten/kota di 32 provinsi,” ujar Syarif Burhanuddin, Dirjen Penyediaan Perumahan Kemenpupera, ketika rapat pre construction meeting pelaksanaan pembangunan rusun & rusus TNI-Polri di Jakarta, Kamis (2/7).

Dengan alokasi anggaran yang cukup besar untuk hunian para prajurit ini, Syarif juga berharap dukungan penuh dari Kementerian Pertahanan, Polri, dan Mabes TNI utk mendukung sepenuhnya pelaksanaan program pembangunan ini. Karna di masing-masing instansi itu yang paling tahu berapa kebutuhan rumah utk para anggotanya.

“Semua pihak tentu harus aktif dlm pelaksanaan maupun pengawasan proses pembangunan rusun dan rusus ini. Utk kebutuhan maupun siapa yg patut menghuni nanti kita serahkan ke masing-masing instansi untuk mengerjakan pendataan,” tandas Syarif.