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Understanding of Multi-Level Marketing
Multi-level marketing is vendor system by exploiting direct consumer as dealer energy. The price of goods which on the market in level of consumption is the price of produce of added commission becoming consumer rights because indirectly has assisted distribution fluency
Activity of Multilevel Marketing is a vendor system directly to consumer done in relates to by orang-perorang as company distributor Multilevel Marketing. Because in principle company Multilevel Marketing is structure where all members is distributor from company Multilevel Marketing. To extend distributor network hence first storey distributor as sponsor distributor ( up-line) can draw storey distributor two sponsored by it ( down-line) that way further ( based on Circular Letter Of Tax Director General No. SE-39/PJ43/1999).
Membership in MLM
Upline usually is member which has beforehand gets membership, whereas downline is newest member from MLM is entering to affiliate and fomentation an upline. But for a few certain MLM system, this membership ladder can change ( it is of course on condition that certain payment or purchasing also).
Commission given in MLM ( Multi Level Marketing) calculated based on distribution service that is automatically happened if consumer from level under ( downline) does purchasing of goods or sells to other party which nonmember. Member Of MLM is residing in level to from downline gets also certain commission as its(the recompense introducing product to downline and assists company MLM to get consumer in meaning of actually.
Recompensation to upline cannot be given each time gets new member but s(he its(the is of vital importance to enlarge corps and consumption of product. Besides augmentation of recompensation, upline will be paid to its(the business which often gives motivation, designs journey of circulating system, recruits member of stripper and has just, fertilizes spirit [of] team job(activity as well as trying to maintain greatness of company MLM x'self ntuk in competition with other companys or has just.
In the case of product bought by distributor from company Multilevel Marketing is not entirely is sold hence company Multilevel Marketing to guarantee the product buyback to.
Production Type of Distributor MLM
a. Discount or " rebate differensial"
To every purchasing of product from company Multilevel Marketing, the members can pay [for] with the price of distributor ( price implemented to member), while for sale of the product to consumer which nonmember, company Multilevel Marketing prics suggested. Difference between price suggested with the price of distributor is advantage enjoyed by distributor.
b. Person Rebate ( Personal Rebate)
Each month company Multilevel Marketing will give rebate to distributor. The rebate is given in the form of certain presentase high risely as according to accumulation of purchasing done by distributor.
Rebate is sale commission given by company Multilevel Marketing to distributor.
Treatment of Taxation of Multilevel Marketing
a. PPH PASAL 21
treatment of Taxation to production received by every distributor ( up-line and down-line) referring to the activity of Multilevel Marketing is as follows :
or rebate is production oweed and must be cut Income Tax Section 21.
for production because difference between the price of distributors with price suggested by company Multilevel Marketing is production which must be reported in SPT Tahunan PPh Orang Pribadi.
Company multilevel Marketing referred as party (side doing cutting of PPh Pasal 21 for every rebate.
Based On Section 10 article 2 letter d Peraturan Direjen Pajak No. 15/PJ/2006 mentioning that for Distributor multi level marketing or MLM, direct selling and looking like or of a kind is calculated by the way of lessening production of gross with PTKP month.
b. Value added tax
Existence of combination between retailings and recruitment causes distributor MLM is assumed having status multiple, that is as entrepreneur and worker. In rule Section 1 number 4 Number [Code/Law] 16 the year 2000 ( COUPE Law), distributor MLM categorized as entrepreneur because as a person is assumed to does effort for commerce.
Based On Number Decree of The Minister for Finance 571/KMK03/2003, if up to a moon in year book of the the distributors did delivery of BKP or JKP with number of circulations of gross more than Rp 600 million, hence the is obliged to report its(the business to be confirmed as Pengusaha Kena Pajak ( PKP).
If PKP has hence distributor MLM absolute must do duty it is namely memungut-menyetorkan-melapor PPN is oweed. But even circulation of gross to delivery of BKP or its(the JKP doesn't exceed Rp 600 million, distributor may choose to be confirmed as PKP.
However if related to regulation of its(the taxation, distributor MLM as a rule is not considered as entrepreneur so that not be obliged to do bookkeeping, that need to be done only record-keeping. According to regulation of taxation, distributor MLM considered as freelancer, that is people person working for employer which only receive reward if people individual concerned work.
As according to item 1 Circular Letter Of DJP NO. SE-02/PJ.52/1995, mentions that Pengusaha Kena Pajak Perusahaan Multi Level Marketing allowed to make Faktur Pajak Gabungan to delivery of Barang Kena Pajak to the same buyer performed within one Masa Pajak, and must be made at the latest by the end of the next month after moon the happening of delivery Barang Kena Pajak.
Hereinafter in item 2 the SELENIUM it is affirmed that in the case of there is payment before delivery of Barang Kena Pajak or there is payment before Faktur Pajak Gabungan is made, hence for the payment is made [by] separate Faktur Pajak at the time of receiving of payment. Thereby if to delivery of Barang Kena Pajak by Perusahaan Multi Level Marketing to member of his(its has been paid before Faktur Pajak Gabungan is made, hence to the delivery is oweed [by] PPN at the time of payment and Faktur Pajak is obliged to made by Perusahaan Multi Level Marketing at the time of the payment.
As According To Circular Letter Of DJP NO. SE-04/PJ.52/2000 it is mentioned that
a. Admissible discount to be tapered down from Selling price is discount mentioned in Faktur Pajak. Thereby discount or rebate which can be tapered down from Selling price by Perusahaan Multi Level Marketing is real discount or rebate mentioned in Faktur Pajak.
b. For personal rebate and rebate differensial given by Perusahaan Multilevel marketing to its(the Anggota is but is not mentioned in Faktur Pajak, remain to is worn PPN
c. Tax selling to Luxurious goods ( PPN BM)
For company MLM doing goods import, hence side worn PPN also is worn PPnBM if product sold is including BKP which pertained luxuriant.
Based On Section 5 article 2 Law PPN thn 2000 mentioning that PPnBM is worn only once when delivery of BKP which pertained is luxuriant by Pengusaha yielding or when import. This thing means goods which in import for purpose of in sells again without further process is worn PPnBM only at the time of the happening of transaction Impor.
Multi-level marketing is vendor system by exploiting direct consumer as dealer energy. The price of goods which on the market in level of consumption is the price of produce of added commission becoming consumer rights because indirectly has assisted distribution fluency
Activity of Multilevel Marketing is a vendor system directly to consumer done in relates to by orang-perorang as company distributor Multilevel Marketing. Because in principle company Multilevel Marketing is structure where all members is distributor from company Multilevel Marketing. To extend distributor network hence first storey distributor as sponsor distributor ( up-line) can draw storey distributor two sponsored by it ( down-line) that way further ( based on Circular Letter Of Tax Director General No. SE-39/PJ43/1999).
Membership in MLM
Upline usually is member which has beforehand gets membership, whereas downline is newest member from MLM is entering to affiliate and fomentation an upline. But for a few certain MLM system, this membership ladder can change ( it is of course on condition that certain payment or purchasing also).
Commission given in MLM ( Multi Level Marketing) calculated based on distribution service that is automatically happened if consumer from level under ( downline) does purchasing of goods or sells to other party which nonmember. Member Of MLM is residing in level to from downline gets also certain commission as its(the recompense introducing product to downline and assists company MLM to get consumer in meaning of actually.
Recompensation to upline cannot be given each time gets new member but s(he its(the is of vital importance to enlarge corps and consumption of product. Besides augmentation of recompensation, upline will be paid to its(the business which often gives motivation, designs journey of circulating system, recruits member of stripper and has just, fertilizes spirit [of] team job(activity as well as trying to maintain greatness of company MLM x'self ntuk in competition with other companys or has just.
In the case of product bought by distributor from company Multilevel Marketing is not entirely is sold hence company Multilevel Marketing to guarantee the product buyback to.
Production Type of Distributor MLM
a. Discount or " rebate differensial"
To every purchasing of product from company Multilevel Marketing, the members can pay [for] with the price of distributor ( price implemented to member), while for sale of the product to consumer which nonmember, company Multilevel Marketing prics suggested. Difference between price suggested with the price of distributor is advantage enjoyed by distributor.
b. Person Rebate ( Personal Rebate)
Each month company Multilevel Marketing will give rebate to distributor. The rebate is given in the form of certain presentase high risely as according to accumulation of purchasing done by distributor.
Rebate is sale commission given by company Multilevel Marketing to distributor.
Treatment of Taxation of Multilevel Marketing
a. PPH PASAL 21
treatment of Taxation to production received by every distributor ( up-line and down-line) referring to the activity of Multilevel Marketing is as follows :
or rebate is production oweed and must be cut Income Tax Section 21.
for production because difference between the price of distributors with price suggested by company Multilevel Marketing is production which must be reported in SPT Tahunan PPh Orang Pribadi.
Company multilevel Marketing referred as party (side doing cutting of PPh Pasal 21 for every rebate.
Based On Section 10 article 2 letter d Peraturan Direjen Pajak No. 15/PJ/2006 mentioning that for Distributor multi level marketing or MLM, direct selling and looking like or of a kind is calculated by the way of lessening production of gross with PTKP month.
b. Value added tax
Existence of combination between retailings and recruitment causes distributor MLM is assumed having status multiple, that is as entrepreneur and worker. In rule Section 1 number 4 Number [Code/Law] 16 the year 2000 ( COUPE Law), distributor MLM categorized as entrepreneur because as a person is assumed to does effort for commerce.
Based On Number Decree of The Minister for Finance 571/KMK03/2003, if up to a moon in year book of the the distributors did delivery of BKP or JKP with number of circulations of gross more than Rp 600 million, hence the is obliged to report its(the business to be confirmed as Pengusaha Kena Pajak ( PKP).
If PKP has hence distributor MLM absolute must do duty it is namely memungut-menyetorkan-melapor PPN is oweed. But even circulation of gross to delivery of BKP or its(the JKP doesn't exceed Rp 600 million, distributor may choose to be confirmed as PKP.
However if related to regulation of its(the taxation, distributor MLM as a rule is not considered as entrepreneur so that not be obliged to do bookkeeping, that need to be done only record-keeping. According to regulation of taxation, distributor MLM considered as freelancer, that is people person working for employer which only receive reward if people individual concerned work.
As according to item 1 Circular Letter Of DJP NO. SE-02/PJ.52/1995, mentions that Pengusaha Kena Pajak Perusahaan Multi Level Marketing allowed to make Faktur Pajak Gabungan to delivery of Barang Kena Pajak to the same buyer performed within one Masa Pajak, and must be made at the latest by the end of the next month after moon the happening of delivery Barang Kena Pajak.
Hereinafter in item 2 the SELENIUM it is affirmed that in the case of there is payment before delivery of Barang Kena Pajak or there is payment before Faktur Pajak Gabungan is made, hence for the payment is made [by] separate Faktur Pajak at the time of receiving of payment. Thereby if to delivery of Barang Kena Pajak by Perusahaan Multi Level Marketing to member of his(its has been paid before Faktur Pajak Gabungan is made, hence to the delivery is oweed [by] PPN at the time of payment and Faktur Pajak is obliged to made by Perusahaan Multi Level Marketing at the time of the payment.
As According To Circular Letter Of DJP NO. SE-04/PJ.52/2000 it is mentioned that
a. Admissible discount to be tapered down from Selling price is discount mentioned in Faktur Pajak. Thereby discount or rebate which can be tapered down from Selling price by Perusahaan Multi Level Marketing is real discount or rebate mentioned in Faktur Pajak.
b. For personal rebate and rebate differensial given by Perusahaan Multilevel marketing to its(the Anggota is but is not mentioned in Faktur Pajak, remain to is worn PPN
c. Tax selling to Luxurious goods ( PPN BM)
For company MLM doing goods import, hence side worn PPN also is worn PPnBM if product sold is including BKP which pertained luxuriant.
Based On Section 5 article 2 Law PPN thn 2000 mentioning that PPnBM is worn only once when delivery of BKP which pertained is luxuriant by Pengusaha yielding or when import. This thing means goods which in import for purpose of in sells again without further process is worn PPnBM only at the time of the happening of transaction Impor.
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