Glossary entry

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 ...
Proposed translations (Indonesian)
5 +1 dividen berkredit pajak
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.
Peer comment(s):

agree Ramsyah Faizal
14 hrs
Frank thanks, Ramsyah!
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Terima kasih Mas Erich Ekoputra, atas bantuannya. Teman-teman lainnya juga diucapkan terima kasih atas partisipasinya ..."
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search