Pada #TulisanARA Edisi 1 ini, berikut adalah 10 poin penting perubahan PT dalam Undang Undang Cipta Kerja (“UUCK”) dan aspek pajaknya:
1. Status badan hukum Perseroan yang semula “sejak tanggal terbit Keputusan Menteri” menjadi “setelah didaftarkan kepada Menteri dan mendapatkan bukti pendaftaran.”
2. Kewajiban modal Perseroan ditentukan berdasarkan keputusan pendiri, tidak ada syarat modal minimum (Ketentuan Pasal 32 ayat 1 UU Perseroan Terbatas ini telah diubah sebelumnya dengan Peraturan Pemerintah No 29 Tahun 2016). Ketentuan minimal modal setor 25% dari modal dasar tetap berlaku baik untuk seluruh jenis Perseroan.
3. Ketentuan biaya Perseroan sebagai badan hukum diatur dengan Undang-Undang Pernerimaan Negara Bukan Pajak (PNBP) yaitu UU No 9 Tahun 2018. Sedangkan untuk PNBP di Kemenkumham saat ini masih diatur dengan Peraturan Pemerintah No 28 Tahun 2019.
4. Ketentuan baru tentang Perseroan yang memenuhi kriteria Usaha Mikro dan Kecil yang dapat didirikan oleh 1 (satu) orang saja. (Penyebutan yang benar adalah Perseroan UMK sesuai UUCK, namun Peraturan Pemerintah turunan UUCK yaitu PP 8 Tahun 2021 menggunakan istilah Perseroan Perorangan yang tidak ada di UUCK).
5. Pendirian Perseroan UMK atau PT UMK dilakukan dengan surat pernyataan pendirian yang dibuat dalam Bahasa Indonesia. Artinya dalam tahap pendirian, tidak diperlukan akta notaris.
6. Pemegang saham Perseroan UMK adalah orang perseorangan (bukan Badan Hukum lainnya). Pemegang saham PT UMK bertindak juga sekaligus sebagai organ perseroan (Direksi) dan mengenal pula RUPS.
7. Pemegang saham Perseroan UMK tidak bertanggung jawab secara pribadi atas perikatan yang dibuat atas nama Perseroan dan tidak bertanggung jawab atas kerugian Perseroan melebihi saham yang dimiliki.
8. Perseroan perorangan harus mengubah status badan hukrrmnya rnenjadi Perseroan jika: pemegang saham menjadi lebih dari 1 (satu) orang, dan/atau tidak memenuhi kriteria UMK sesuai UU No 20 Tahun 2008 tentang Usaha Mikro Kecil dan Menengah (sebagaimana telah diubah dengan UU No 11 Tahun 2020 tentang UU Cipta Kerja).
9. Perseroan UMK diberikan keringanan biaya terkait pendirian badan hukum. Namun Perseroan UMK diwajibkan untuk menyampaikan Laporan Keuangan secara online melalui kanal khusus di ahu.go.id
10. Perlakuan perpajakan Perseroan UMK disamakan dengan Kewajiban subyek pajak Badan. Khusus untuk status UMK akan mendapatkan fasilitas-fasilitas pajak tertentu. Saat ini fasilitas pajak UMK diatur dalam Peraturan Pemerintah No 23 Tahun 2018.
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Tiêu đề: “B52 Club – Trải nghiệm Game Đánh Bài Trực Tuyến Tuyệt Vời”
B52 Club là một cổng game phổ biến trong cộng đồng trực tuyến, đưa người chơi vào thế giới hấp dẫn với nhiều yếu tố quan trọng đã giúp trò chơi trở nên nổi tiếng và thu hút đông đảo người tham gia.
1. Bảo mật và An toàn
B52 Club đặt sự bảo mật và an toàn lên hàng đầu. Trang web đảm bảo bảo vệ thông tin người dùng, tiền tệ và dữ liệu cá nhân bằng cách sử dụng biện pháp bảo mật mạnh mẽ. Chứng chỉ SSL đảm bảo việc mã hóa thông tin, cùng với việc được cấp phép bởi các tổ chức uy tín, tạo nên một môi trường chơi game đáng tin cậy.
2. Đa dạng về Trò chơi
B52 Play nổi tiếng với sự đa dạng trong danh mục trò chơi. Người chơi có thể thưởng thức nhiều trò chơi đánh bài phổ biến như baccarat, blackjack, poker, và nhiều trò chơi đánh bài cá nhân khác. Điều này tạo ra sự đa dạng và hứng thú cho mọi người chơi.
3. Hỗ trợ Khách hàng Chuyên Nghiệp
B52 Club tự hào với đội ngũ hỗ trợ khách hàng chuyên nghiệp, tận tâm và hiệu quả. Người chơi có thể liên hệ thông qua các kênh như chat trực tuyến, email, điện thoại, hoặc mạng xã hội. Vấn đề kỹ thuật, tài khoản hay bất kỳ thắc mắc nào đều được giải quyết nhanh chóng.
4. Phương Thức Thanh Toán An Toàn
B52 Club cung cấp nhiều phương thức thanh toán để đảm bảo người chơi có thể dễ dàng nạp và rút tiền một cách an toàn và thuận tiện. Quy trình thanh toán được thiết kế để mang lại trải nghiệm đơn giản và hiệu quả cho người chơi.
5. Chính Sách Thưởng và Ưu Đãi Hấp Dẫn
Khi đánh giá một cổng game B52, chính sách thưởng và ưu đãi luôn được chú ý. B52 Club không chỉ mang đến những chính sách thưởng hấp dẫn mà còn cam kết đối xử công bằng và minh bạch đối với người chơi. Điều này giúp thu hút và giữ chân người chơi trên thương trường game đánh bài trực tuyến.
Hướng Dẫn Tải và Cài Đặt
Để tham gia vào B52 Club, người chơi có thể tải file APK cho hệ điều hành Android hoặc iOS theo hướng dẫn chi tiết trên trang web. Quy trình đơn giản và thuận tiện giúp người chơi nhanh chóng trải nghiệm trò chơi.
Với những ưu điểm vượt trội như vậy, B52 Club không chỉ là nơi giải trí tuyệt vời mà còn là điểm đến lý tưởng cho những người yêu thích thách thức và may mắn.
b52
https://b52.name
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