Glossary entry (derived from question below)
English term or phrase:
franked dividend
Indonesian translation:
dividen berkredit pajak
Added to glossary by
ErichEko ⟹⭐
Mar 27, 2013 04:09
11 yrs ago
3 viewers *
English term
franked dividends
English to Indonesian
Other
Law: Taxation & Customs
Taxation
The tax preference for the distribution of franked dividends following the introduction of a dividend imputation tax system suggests that regular dividend payment by all firms will increase.
Terima kasih bantuannya ...
Terima kasih bantuannya ...
Proposed translations
(Indonesian)
5 +1 | dividen berkredit pajak |
ErichEko ⟹⭐
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Change log
Jun 5, 2017 04:19: ErichEko ⟹⭐ Created KOG entry
Proposed translations
+1
16 mins
Selected
dividen berkredit pajak
Makna dari kamus Oxford:
frank denoting dividends and other payments carrying a tax credit which can be offset against advance corporation tax by the company which receives them.
Jadi, dividen tersebut mengandung kredit pajak, alias tidak lagi bisa dipajak, malah mengurangi pajak.
Berikut penjelasan dari yang ahlinya pajak (=Dirjen Pajak).
Ref: http://www.pajakonline.com/engine/artikel/art.php?artid=2582
Negara lain telah berupaya menghilangkan atau mengurangi efek double taxation dividen ini. Kelompok pertama adalah Negara yang menerapkan dividend imputation system seperti Australia, New Zealand, dan Kanada. Dengan sistem ini, saat menerima dividen, pemegang saham juga menerima kredit pajak (franking credit) untuk mengurangi pajak PPh pribadi.
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