Goodbye

Goodbye are not forever. Goodbye are not the end.They simply mean I’ll miss you.
Until we meet again!
How lucky I am to have something that makes saying goodbye so hard
Nothing makes the earth seem so spacious as to have friends at a distance;
they make the latitudes and longitudes.
Someone always leaves. Some trails are happy ones, others are blue.
It’s the way you ride the trail that counts, Here’s a happy one for you.I’ll miss you.
Until we meet again!

SPT PPh Pasal 21

SPT PPh Pasal 21 yang dikenal dengan formulir 1721 akan berubah dengan ditetapkannya PER- 14/PJ/2013 Tentang Bentuk, Isi, Tata Cara Pengisian Dan Penyampaian Surat Pemberitahuan Masa Pajak Penghasilan Pasal 21 Dan / Atau Pasal 26 Serta Bentuk Bukti Pemotongan Pajak Penghasilan Pasal 21 Dan / Atau Pasal 26 pada tanggal 18 April 2013 yang lalu. PER- 14/PJ/2013 ini sepenuhnya mengaplikasikan PER-31/PJ./2012. Peraturan ini berlaku mulai tanggal 1 Januari 2014.
PER- 14/PJ/2013 merombak total SPT PPh Pasal 21 dan Bukti Potong PPh Pasal 21 baik Final maupun yang tidak Final termasuk Formulir 1721 A1 dan 1721 A2. SPT PPh Pasal 21 yang berlaku mulai 1 Januari 2012 akan terdiri dari :

1. Induk SPT Masa PPh Pasal 21 dan/atau Pasal 26 - (Formulir 1721);
2. Daftar Pemotongan Pajak Penghasilan Pasal 21 bagi Pegawai Tetap dan Penerima Pensiun atau Tunjangan Hari Tua/Jaminan Hari Tua Berkala serta bagi Pegawai Negeri Sipil, Anggota Tentara Nasional Indonesia, Anggota Polisi Republik Indonesia, Pejabat Negara dan Pensiunannya -(Formulir 1721-I);
3. Daftar Bukti Pemotongan Pajak Penghasilan Pasal 21 (Tidak Final) dan/atau Pasal 26 - (Formulir 1721-II);
4. Daftar Bukti Pemotongan Pajak Penghasilan Pasal 21 (Final) - (Formulir 1721-III);
5. Daftar Surat Setoran Pajak (SSP) dan/atau Bukti Pemindahbukuan (Pbk) untuk Pemotongan Pajak Penghasilan Pasal 21 dan/atau Pasal 26 - (Formulir 1721-
   IV);
6. Daftar Biaya - (Formulir 1721-V);

Dengan demikian ada satu formulir yang dihilangkan yaitu 1721-II (Daftar Perubahan Pegawai Tetap) dan menambah Formulir Daftar Surat Setoran Pajak (formulir 1721-IV) dan formulir Daftar Biaya (formulir 1721-V). Daftar Biaya memang wajib disampaikan pada formulir 1721 yang berlaku sekarang bagi pemotong pajak yang tidak menyampaikan SPT Tahunan (misal karena status cabang). Tetapi karena tidak tersedia formulirnya, Wajib Pajak sering melalaikan kewajiban yang satu ini. Dengan formulir 1721 yang baru ini, kewajiban menyampaikan daftar biaya bagi pemotong pajak yang tidak menyampaikan SPT Tahunan menjadi dipertegas.
Sedangkan formulir Bukti Potong terdiri dari :

1. Bukti Pemotongan Pajak Penghasilan Pasal 21 (Tidak Final) atau Pasal 26 - (Formulir 1721-VI);
2. Bukti Pemotongan Pajak Penghasilan Pasal 21 (Final) -(Formulir 1721-VII);
3. Bukti Pemotongan Pajak Penghasilan Pasal 21 bagi Pegawai Tetap atau Penerima Pensiun atau Tunjangan Hari Tua/Jaminan Hari Tua Berkala - (Formulir 1721-A1);
4. Bukti Pemotongan Pajak Penghasilan Pasal 21 Bagi Pegawai Negeri Sipil atau Anggota Tentara Nasional Indonesia atau Anggota Polisi Republik Indonesia atau Pejabat Negara atau Pensiunannya - (Formulir 1721-A2);

Perubahan ini mempertegas kebijakan DJP untuk mengarahkan Wajib Pajak melaporkan SPT Masa secara elektronik dengan menetapkan bahwa SPT Masa PPh Pasal 21 wajib dibuat dengan e-SPT untuk Pemotong Pajak :

1. melakukan pemotongan PPh Pasal 21 terhadap pegawai tetap dan penerima pensiun atau tunjangan hari tua/jaminan hari tua berkala dan/atau terhadap pegawai negeri sipil, anggota Tentara Nasional Indonesia/Polisi Republik Indonesia, pejabat negara dan pensiunannya yang jumlahnya lebih dari 20 (dua puluh) orang dalam 1 (satu) masa pajak; dan/atau
2. melakukan pemotongan PPh Pasal 21 (Tidak Final) dan/atau Pasal 26 selain pemotongan PPh sebagaimana dimaksud diatas dengan bukti pemotongan yang jumlahnya lebih dari 20 (dua puluh) dokumen dalam 1 (satu) masa pajak; dan/atau
3. melakukan pemotongan PPh Pasal 21(Final) dengan bukti pemotongan yang jumlahnya lebih dari 20 (dua puluh) dokumen dalam 1 (satu) masa pajak; dan/atau
4. melakukan penyetoran pajak dengan SSP dan/atau bukti Pbk yang jumlahnya lebih dari 20 (dua puluh) dokumen dalam 1 (satu) masa pajak.

Sedangkan pelaporan dengan e-SPT bisa dilakukan dengan cara :

1. langsung ke KPP atau KP2KP (dengan membawa flash disk dilampiri 1721 Induk);
2. melalui pos dengan bukti pengiriman surat ke KPP (mungkin dengan mengirim CD / Flash Disk dilampiri 1721 Induk ??);
3. melalui perusahaan jasa ekspedisi atau jasa kurir dengan bukti pengiriman surat ke KPP (mungkin dengan mengirim CD / Flash Disk dilampiri 1721 Induk ??);
4. e-filing yang tata cara penyampaiannya diatur dengan ketentuan peraturan perundang-undangan perpajakan.

Penggunaan e-SPT menjadi wajib dan pelanggaran terhadapnya mengakibatkan Pemotong dianggap tidak menyampaikan SPT Masa dan akan dikenai sanksi sesuai dengan ketentuan peraturan perundangundangan perpajakan.
PER- 14/PJ/2013 ini juga semakin mengarah pada konsep go green dengan semakin menghemat kertas yang juga disandang pada formulir 1721 yang lama dimana lampiran formulir 1721 hanya wajib disampaikan apabila memang ada informasi terkait yang wajib dilaporkan. Formulir 1721 yang terbaru ini wajib digunakan pada pelaporan SPT PPh Pasal 21 Masa Desember 2013 bila pelaporan dilakukan sesudah 20 Januari 2014 alias bila dilakukan pelaporan melebihi batas waktu pelaporan atau melakukan pembetulan SPT Masa.
Yang menarik adalah dengan penerapan PER- 14/PJ/2013 ini, Direktur Jenderal Pajak menyeragamkan tata cara penomoran Bukti Potong PPh Pasal 21 dengan format :

1. 1 . 3 – mm . yy – xxxxxxx untuk Bukti Potong PPh Pasal 21/26 Tidak Final
2. 1 . 4 – mm . yy – xxxxxxx untuk Bukti Potong PPh Pasal 21/26 Final
3. 1 . 1 – mm . yy – xxxxxxx untuk Bukti Potong 1721-A1
4. 1 . 2 – mm . yy – xxxxxxx untuk Bukti Potong 1721-A2

dimana diisi masa pajak, yy diisi dua digit terakhir dari tahun pajak dan xxxxxxx diisi nomor urut.
Khusus untuk Bukti Potong PPh Pasal 26 juga ada pengisian kode negara domisili dalam hal merupakan Wajib Pajak luar negeri, sesuai dengan daftar kode negara yang tercantum pada lampiran PER- 14/PJ/2013 ini.
Jadi pelajari PER- 14/PJ/2013 ini, tunggu e-SPT update terbaru sesuai PER- 14/PJ/2013 ini dan biasakan dengan formulir 1721 yang baru ini.

http://www.ikpi.or.id/content/perubahan-spt-masa-pph-pasal-21

The creator of bitcoin - news finance

Nakamoto told the AP that many details in Newsweek's 4,500-word article are correct, such as the fact that he once worked for a defense contractor. But he said the basic premise of the cover story -- that he is the face behind Bitcoin -- is completely false.
"I got nothing to do with it," he said, repeatedly, according to the AP.
Bitcoin was created in 2009, but it's founder has always been shrouded in secrecy. infosyah.blogspot.com
While its creator was identified as "Satoshi Nakamoto," the popular assumption was that name was only a pseudonym.
The virtual currency has been getting a lot of attention in recent months, both as the number of retailers accepting bitcoins as payment grows and the value climbs and falls on various exchanges.
One of the largest exchanges handling trades of Bitcoin, Mt.Gox, filed for bankruptcy last month after disclosing that much of the bitcoins in accounts there had disappeared.
Newsweek is standing by the story, which is featured in the relaunch of its print edition, its first return to print in 15 months.
Related: What is Bitcoin?
Nakamoto had agreed to give an Associated Press reporter an interview over sushi Thursday afternoon. But when he left his suburban home in Temple City, Calif., he was met with a throng of reporters who proceeded to chase him across town.
On Twitter, Los Angeles Times deputy business editor Joe Bel Bruno, who was part of the chase, described how reporters barged into the restaurant.
"This is the OJ Simpson-esque chase of #Nakamoto! YOU CANNOT MAKE THIS UP," Bel Bruno posted.

http://money.cnn.com/2014/03/07/technology/bitcoin-denial/index.html

Earth Day

Earth Day is an annual event, celebrated on April 22, on which events are held worldwide to demonstrate support for environmental protection. It was first celebrated in 1970.

In 1969 at a UNESCO Conference in San Francisco, peace activist John McConnell proposed a day to honor the Earth and the concept of peace, to first be celebrated on March 21, 1970, the first day of spring in the northern hemisphere. This day of nature's equipoise was later sanctioned in a Proclamation written by McConnell and signed by Secretary General U Thant at the United Nations. A month later a separate Earth Day was founded by United States Senator Gaylord Nelson as an environmental teach-in first held on April 22, 1970.

Results of Earth Day 1970

The first Earth Day family had participants and celebrants in two thousand colleges and universities, roughly ten thousand primary and secondary schools, and hundreds of communities across the United States. More importantly, it brought 20 million Americans out into the spring sunshine for peaceful demonstrations in favor of environmental reform. It now is observed in 192 countries, and coordinated by the nonprofit Earth Day Network, chaired by the first Earth Day 1970 organizer Denis Hayes, according to whom Earth Day is now ,the largest secular holiday in the world, celebrated by more than a billion people every year. Environmental groups have sought to make Earth Day into a day of action which changes human behavior and provokes policy changes.

The Earth Day name

According to Nelson, the moniker "Earth Day" was "an obvious and logical name" suggested by "a number of people" in the fall of 1969, including, he writes, both "a friend of mine who had been in the field of public relations" and "a New York advertising executive," Julian Koenig. Koenig, who had been on Nelson's organizing committee in 1969, has said that the idea came to him by the coincidence of his birthday with the day selected, April 22; "Earth Day" rhyming with "birthday," the connection seemed natural Other names circulated during preparations—Nelson himself continued to call it the National Environment Teach-In, but national coordinator Denis Hayes used the term Earth Day in his communications and press coverage of the event was "practically unanimous" in its use of "Earth Day," so the name stuck. The introduction of the name "Earth Day" was also claimed by John McConnell, see below under "Equinox Earth Day^".

^{Much like 1970, Earth Day 2010}

^{Much like 1970, Earth Day 2010 came at a time of great challenge for the environmental community. Climate change deniers, well-funded oil lobbyists, reticent politicians, a disinterested public, and a divided environmental community all contributed to a strong narrative that overshadowed the cause of progress and change. In spite of the challenge, for its 40th anniversary, Earth Day Network reestablished Earth Day as a powerful focal point around which people could demonstrate their commitment. Earth Day Network brought 225,000 people to the National Mall for a Climate Rally, amassed 40 million environmental service actions toward its 2012 goal of A Billion Acts of Green®, launched an international, 1-million tree planting initiative with Avatar director James Cameron and tripled its online base to over 900,000 community members}

<sup>Let's celebrate Earth day , and hope our earth will not be using by a dirty people hand..


source : http://en.wikipedia.org/wiki/Earth_Day</sup>

Raden Ajeng Kartini was a leading feminist of women emancipation in Indonesia

Raden Ajeng Kartini was a leading feminist of women emancipation in Indonesia Raden Ajeng Kartini was a leading feminist of women emancipation in Indonesia  who was born on 21 April 1879 in Jepara, Central Java.

R. A. Kartini has been variously described as a harbinger of the Indonesian revolution, a nationalist hero, a romantic idealist, a proud promoter of Javanese traditions, a champion of the country’s long struggle for gender equality. What is not open to question is that this remarkable woman heralded Indonesia’s modern age and the name Kartini holds a special place in the history of international feminism.

Kartini was born into an aristocratic Javanese family, her father was the Regent of Jepara and her mother his first wife. The family had a strong intellectual tradition and she attended school where she learned to speak fluent Dutch, an unusual accomplishment for a Javanese woman of the time. When she turned 12, Kartini was secluded in the home, a common practice among the nobility to prepare young girls to be married.

During her seclusion, Kartini continued her education, reading European magazines and newspapers, which fed her interest in such issues as child marriage, the role of women as second wives and mothers, and racial disharmony in colonial affairs. Starting in 1901, this well-educated young woman made the acquaintance of several Dutch pen pals and began writing a series of letters in which she wrote eloquently and passionately not just about the struggle of women to obtain autonomy and legal equality under a feudal and autocratic Javanese patriarchalism, but also about the problems Indonesian society faced as a whole. Against her wishes, Kartini’s parents arranged her marriage to the Regent of Rembang, who already had three wives. Kartini’s only son was born on September 13, 1904. A few days later Kartini died of complications from childbirth. Kartini had only realized one of her wishes during her short lifetime. Her husband understood his wife’s aims and allowed her to establish a school for women, the first of a dozen that were to follow throughout Java.

From the earliest years of the independence movement, Indonesians have found in this young intellectual a symbol of modern Indonesian womanhood. Her dreams of improving education, promoting the traditional arts, public health and economic justice preceded the nationalist movement by at least a decade. To this day, successful women entrepreneurs and women’s groups strongly identify with her, using her life as a model for their own political and social agendas. The manner of her untimely death even influenced the training of midwives in Batavia.

But the events of R. A. Kartini’s life and her mythological status as a nationalist figure are riddled with ironies. Though men largely carried out the fight for independence, discussions of early Indonesian nationalism can’t even begin without mention of her name. Though a hero of Indonesia’s independence struggle, she would not have recognized herself as Indonesian but only as a member of the privileged Javanese aristocracy who worked hand-in-hand with the Dutch colonial authorities.

Two of the greatest works in Indonesian literature - Kartini’s passionate Letters as well as Multatuli’s anti-imperialist novel Max Havelaar - were written in Dutch. Although Kartini is revered as an outspoken advocate for the liberation of women, Kartini Day is celebrated by girls dressing up in elaborate Kartini look-alike competitions exalting feminine beauty.

On April 21st, Kartini’s birthday, busloads of schoolgirls make a pilgrimage to Kartini’s gravesite in Bulu Village, 17 km south of Rembang. Many bring flowers, as is customary when showing respect for one’s mentor. Within the complex is the guesthouse “Puncak Winahyu” modeled after an old Javanese-style residence. In the one-room museum, there are a few photocopies of Kartini’s letters, framed certificates, some portraits of Kartini, wedding clothes, paintings by Kartini. The burial site on the top of a hill is actually the Adhiningrat family’s grave complex where 40 of her husband’s family and her descendants are also buried, including her son, Major General R.M. Soesalit Djojo Adhiningrat, who fought against the Dutch as commander of the Diponegoro Division.

Kartini’s Life & Legacy

1879 – Raden Ajeng Kartini born in Moyang, central Java

1903 – Kartini marries Raden Adipati Joyodiningrat, Regent of Rembang

1904, September 13 - Kartini’s only son born; Kartini dies several days later

1911- 1st edition Door Duisternis tot Licht (Through Darkness to Light), a selection of 53 of Kartini’s letters published for the first time in Holland

1920 – the 1st English edition of Letters of a Javanese Princess published in The Hague

1938 – publication of 1st Indonesian edition, Habis Gelap Terbitlah Terang (Out of Dark Comes Light), translated by Armijn Pane, Balai Pustaka Djakarta

1964 - President Sukarno declares April 21st as ‘Kartini Day’ in honor of her birth

1984 – 1st film depiction of Kartini’s life, Raden Ajeng Kartni, starring Jenny Rachman

1987 – 1st publication of Kartini’s complete letters: Brieven aan R.M. Abendanon-Mandri en haar echtgernoot met andere documenten, door F.G.P. Jaquet, Dordrecht, Holland.

1989 – 1st publication in Indonesian of Kartini’s complete letters: Kartini: Surat-surat kepada Ny. R.M. Abendanon-Mandri dan suaminya. Djambatan, Jakarta

2009 - The national publishing company, Balai Pustaka, publishes a lavish new release of Out of Darkness Comes Light with ornamental batik cover, hologram, embossed gold-plated lettering, serial number and certificate of authenticity.

Sukarno's Old Order state declared 21 April as Kartini Day to remind women that they should participate in "the hegemonic state discourse of perkembangan (development)".^[5] After 1965, however, Suharto's New Order state reconfigured the image of Kartini from that of radical women's emancipator to one that portrayed her as dutiful wife and obedient daughter, "as only a woman dressed in a kebaya who can cook."^[6] On that occasion, popularly known as Hari Ibu (Mother) Kartini or Mother Kartini Day, "young girls were to wear tight, fitter jackets, batik shirts, elaborate hairstyles, and ornate jewelry to school, supposedly replicating Kartini's attire but in reality wearing an invented and more constricting ensemble than she ever did."^[7]
"Ibu Kita Kartini" by W.R. Supratman

source :
http://en.wikipedia.org/wiki/Kartini

http://www.baliadvertiser.biz/articles/feature/2012/kartini.html