Xxxxxx Perubahan Peraturan Perpajakan. Sesuai dengan peraturan perpajakan yang berlaku saat ini, kupon (bunga) obligasi dan diskonto (termasuk capital gain) dari hasil transaksi obligasi merupakan objek pajak dengan tarif pajak final. Tarif pajak final tersebut ditetapkan sebagai berikut :
Xxxxxx Perubahan Peraturan Perpajakan h. Risk of Changes in Tax Regulations The potential risk due to changes in tax rate regulations and other regulations that cause the investment objectives that have been determined in advance before the Mutual Fund instrument is launched may not be fulfilled because the conditions, estimates and information used by the Investment Manager when setting investment objectives are no longer valid (irrelevant). If this risk occurs, then in this condition the Mutual Fund instrument can be dissolved. According to the current tax regulations, coupon (interest) on bonds and discounts (including capital gain) from bond transactions are subject to tax at the final tax rate. The final tax rate is set as follows: In the tax regulations are revised at a later date, such as if the tax rate changes that are not in accordance with the above provisions, the investment objectives of the Mutual Funds that have been determined in advance before the Mutual Funds are launched may not be fulfilled due to the conditions, estimates and information used by the Manager. Investment when setting up the Mutual Fund investment objectives and making the previous (irrelevant) Prospectus again. If this risk occurs, then in this condition the Mutual Fund can be dissolved. For the years ended December 31, 2023
Xxxxxx Perubahan Peraturan Perpajakan h. Risk of Changes in Tax Regulations Potensi risiko akibat perubahan peraturan tarif pajak dan peraturan lainnya yang mennyebabkan tujuan investasi yang telah ditetapkan di depan sebelum instrumen Reksa Dana diluncurkan dapat menjadi tidak terpenuhi karena kondisi, perkiraan dan informasi yang digunakan Manajer Investasi saat menyusun tujuan investasi tidak berlaku (tidak relevan) lagi. Apabila resiko ini terjadi, maka pada kondisi ini instrumen Reksa Dana tersebut dapat dibubarkan. The potential risk due to changes in tax rate regulations and other regulations that cause the investment objectives that have been determined in advance before the Mutual Fund instrument is launched may not be fulfilled because the conditions, estimates and information used by the Investment Manager when setting investment objectives are no longer valid (irrelevant). If this risk occurs, then in this condition the Mutual Fund instrument can be dissolved. Sesuai peraturan perpajakan yang berlaku saat ini, kupon (bunga) obligasi dan diskonto (termasuk capital gain) dari hasil transaksi obligasi merupakan objek pajak dengan tarif pajak final. Tarif pajak final ditetapkan sebagai berikut: According to the current tax regulations, coupon (interest) on bonds and discounts (including capital gain) from bond transactions are subject to tax at the final tax rate. The final tax rate is set as follows: - Periode tahun 2014 – 2020 tarif pajak 5% - Tahun 2021 – dan seterusnya tarif pajak 10% - Period year 2014 – 2020 with a tax rate of 5% - For year 2021 – onwards with a tax rate of 10% Dalam hal peraturan Perpajakan tersebut di kemudian hari direvisi, seperti bila tarif pajak berubah tidak sesuai dengan ketentuan tersebut di atas, maka tujuan investasi dari Reksa Dana yang telah ditetapkan di depan sebelum Reksa Dana diluncurkan dapat menjadi tidak terpenuhi karena kondisi, perkiraan dan informasi yang digunakan Manajer Investasi saat menyusun tujuan investasi Xxxxx Xxxx dan membuat Prospektus ini tidak berlaku (tidak relevan) lagi. Apabila resiko ini terjadi, maka pada kondisi ini Reksa Dana dapat dilunasi lebih awal (atau dibubarkan sebelum jatuh tempo). In the tax regulations are revised at a later date, such as if the tax rate changes that are not in accordance with the above provisions, the investment objectives of the Mutual Funds that have been determined in advance before the Mutual Funds are launched may not be fulfilled due to the conditions, estimates and information used by t...
Xxxxxx Perubahan Peraturan Perpajakan h. Risk of Changes in Tax Regulations The potential risk due to changes in tax rate regulations and other regulations that cause the investment objectives that have been set in advance before the Mutual Fund instrument is launched may not be fulfilled because the conditions, estimates and information used by the Investment Manager when setting investment objectives are no longer valid (irrelevant). If this risk occurs, then in this condition the Mutual Fund instrument can be dissolved. According to the current tax regulations. coupon (interest) on bonds and discounts (including capital gain) from bond transactions are subject to tax at the final tax rate. The final tax rate is set as follows: