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"With Knowledge, Life becomes Easy,
With Art, Life becomes Beautiful
With Religion, Life becomes Focused"
{Nuky Rusianto / C. aRaval / H. aRmadi / NCH / KaizenMeiji, 1999}
"With Knowledge, Life becomes Easy,
With Art, Life becomes Beautiful
With Religion, Life becomes Focused"
{Nuky Rusianto / C. aRaval / H. aRmadi / NCH / KaizenMeiji, 1999}
Today, businesses are moving faster than ever. Changes in technology, communications, economic conditions, and the legal environment affect companies and management accountants in new ways. The management accountant must support management in all stages of business decision making. As accounting experts, they must be smart, available, keep up with the latest developments, and understand the habits and practices of all the countries in which their companies operate. They are expected to have knowledge of the legal environment of the business, particularly regarding the Sarbanes - Oxley Act of 2002.
Joint Operation or what is usually called a Joint Operation in the procurement of goods / services can be more than 2 companies that carry out business or government infrastructure projects. Regarding the KSO requirements, the legal basis and procedure will be explained below.
Broadly speaking, there are 2 (two) types of KSO, namely KSO which is separate from its members and KSO that is not separate from its members. KSO which is separate from its members is often referred to as the Administrative KSO, meaning that the full business administration is carried out on behalf of the KSO, starting from the PBJ tender submission, signing the employment contract to collecting work or issuing invoices.
The second KSO is often referred to as the Non-Administrative KSO. Work contracts are carried out on behalf of each KSO member and work responsibilities are on each KSO member. Or in other words, in this case the KSO is only intended as a coordination tool for its members.
Administrative KSO
As an entity separate from its members, the Administrative KSO must have its own NPWP. As for obtaining a Taxpayer Identification Number (NPPKP) and NPPKP (Taxable Entrepreneur Confirmation Number), the KSO must fill out the Application Form for Registration and Amendment of the filled Taxpayer Data and sign it. Not only filling out and signing the appropriate form, the documents below must also be attached to the KSO NPWP registration form:
Photocopy of Cooperation Agreement as KSO;
Photocopy of NPWP Card for each KSO member;
Photocopy of Identity Card for Indonesian residents, or Passport plus residence certificate from the competent agency (at least the village head or village head for foreigners), from one of the KSO administrators.
Because the Administrative KSO is a different entity from its members, then any member or service delivery to the KSO or vice versa can have tax implications. Therefore, if the KSO has an NPWP and becomes a Taxable Entrepreneur (PKP), KSO must:
Cut taxes on payments that are the object of withholding income tax to KSO members, or vice versa; and
Collect VAT on the delivery of Taxable Goods (BKP) and / or Taxable Services (JKP) to KSO members, or vice versa.
Along with the ownership of NPWP, Administrative KSO must hold its own bookkeeping that is separate from its members, where the bookkeeping is basically the same as the books of other companies.
Non-Administrative KSO
Because it is not a business entity that is separate from its members, the Non-Administrative KSO does not need to be registered to have an NPWP. And because it is not a different entity from its members, there is no taxation aspect for the delivery of goods and / or services from KSO members to KSO or vice versa.
Considering that the Non-Administrative KSO is not a stand-alone business entity, the Non-Administrative KSO may disregard specific accounting arrangements for the KSO. Bookkeeping can be recorded by each KSO member. But it would be better if a special bookkeeping for the MBA KSO was held, among other things so that :
Each KSO member can find out the amount and type of contribution given to the KSO;
Each KSO member can account for the profits obtained from the KSO, and vice versa; and
Each KSO member can assess MBA business performance.
Joint Operation Partnership (KSO) in the Procurement of Goods / Services
KSO itself is based on the time of cooperation (by time), so that the expiration of the KSO is after the agreed period of cooperation ends. Perpres 54/2010 as amended last time by Presidential Regulation 70/2012 concerning Procurement of Government Goods / Services Article 19 letter f states that in the event that the Goods / Services Provider will conduct a partnership, the Goods / Services Provider must have a joint venture / partnership agreement that contains a percentage partnerships and companies that represent the partnership.
This joint operation partnership is also one of the implementation of basic policies for the procurement of goods / services, namely fostering small businesses. This can be found in article 100 paragraph (5) Development of Micro and Small Business Enterprises and small cooperatives covering efforts to improve the implementation of partnerships between non-small enterprises and Micro and Small Businesses as well as small cooperatives in their institutional environment.
In the procurement of goods / services, partners / providers who are members of partnerships (KSO) must fill in the form of qualification according to their business qualifications. Especially for construction work and some other services that are valued at more than Rp.2,500,000,000.00 (two billion five hundred million rupiahs), the lead firm of a partnership must have Basic Capability (KD) that is sufficiently in accordance with the sub-field of competition competed (Appendix Chapter III / V section B.1.g.3) g)), for the overall value of work (Article 20 paragraph (4)).
Nevertheless the fulfillment of the requirements of human resources (experts), capital, equipment, and other facilities needed in the procurement of goods / services can be fulfilled by all members of the partnership in accordance with the scope of work that is their responsibility.
Collaboration agreements for Providers that make partnerships (KSO) are submitted in the bidding document (Appendix Chapter III / V section B.1.d.2) e)). Thus prospective bidders do not have to register together as KSO at the time of registration.
The construction work service provider is required to have a financial support statement from the state / private bank to participate in the procurement of construction work with a value of at least 10% (ten percent) of the package value of both small and non-small businesses (Attachment III part B.1.g.3 ) j)), whereas for service providers that use the KSO scheme, financial support is delivered by each member of the partnership in accordance with the amount of the value of the work to which he is responsible.
Provisions regarding the portion (percentage) of the lead firm's work and the KSO member firm are not regulated in Presidential Regulation No.54 of 2010.
In the event that there is a subcontracting or Cooperation Operation (KSO) work, then the data included in the Qualification Form must be accompanied by a contract signed by the parties (provider and employer). If the work is not supported by a contract and / or proof of payment of taxes from the work, then the data is declared invalid. The said provider is declared not to meet the qualification (fall) requirements.
If there are participants who register with the KSO scheme, each KSO member must fulfill all qualification requirements in accordance with the portion of his responsibilities. But the KD requirements must be met by the lead firm alone for the overall value of the work.
Providers for consultancy services must have the ability in the competed sub-field of work. Thus the lead firm and members for the work of consulting services that use the KSO scheme must have the ability in each sub-sector of work in accordance with the portion of their responsibilities in the future. If it is not suitable, then the participant (KSO) is declared a qualifying deceased.
The partnership arrangement (JO) is submitted no later than before the deadline for submission of bids (for post-qualification), and the deadline for returning the qualification documents for prequalification.
In the event that the goods supplier engages in a partnership, the agreement governing the partnership (partnership agreement) which includes among others the responsibility of the parties, the percentage of partnerships, and the lead firm, must be agreed upon and made prior to the submission of bids.
If referring to Presidential Regulation No.54 of 2010 concerning Government Procurement of Goods / Services, no provisions regarding joint operations are found, where the Provider provides 100% of the budget needed and then K / L / D / I provides a certain percentage of compensation to the Provider. All government agencies (K / L / D / I) must follow the provisions of Presidential Regulation No.54 of 2010 for the procurement of goods / services in their work units, including BLU. Given the wealth of BLU has not been separated from the country's wealth.
Letter of partnership agreement / joint operation must be made on seal paper.
In the case of a provider conducting a partnership (KSO), the agreement governing the partnership (partnership agreement) must be submitted in an administrative document at the time of bid submission. The document contains, among other things, agreements that govern the responsibilities of the parties, the percentage of partnerships, and the partnership leader (lead firm). Registration can be done by each member of the partnership.
***** HALAL BUSINESS GREETINGS *****
Company {NRi PSM Group international}
General Supplier and Contractor
SK.MENKEH & HAM RI AHU-0052706-AH.01.15 Tahun 2019
SK.MENKEH & HAM RI C-484.HT.03.01-th.03-INFINITE.SK.PSPN 2099/ORG/PEN/13.
SK.MENKEH & HAM RI C-484.HT.03.01-th.03-INFINITE.SK.PSPN 2099/ORG/PEN/13.
SIUP : 503/10764.4/436.6.11/2013-INFINITE
NIB 9120207751094
NIB 9120207751094
Foundation PETUAH ORANG TUA PEDULI IDE
Education, Social and Health Foundation
Acting Prosecutor Prof.DR.Dr.Hc.KH.Abdul Rasyid,S.H.,M.Hum.,MM.,PhD
Ref.RM.79318728 Ref.RM.SD002801
Ref.RM.79318728 Ref.RM.SD002801
Notary Deed Herman Soesilo, S.H.
SK. MENKEH dan HAM RI
No. C-1815.HT.03.01-Th.2002.Tanggal 08 November 2002
SK. Kepala Badan Pertanahan Nasional Republik Indonesia
Nomor : 502-XVII-2006. Tanggal 18 Desember 2006
Tanggal 1 Agustus 2013. Nomor. 4
Organization {Non Governmental Organization} PERKUMPULAN PEMUDA PEDULI IDE
Contractor and Consultant
Yang Berhubungan dengan Industri (YBDI)
Notary Deed Dadang Koesboediwitjaksono, S.H.
SK. MENKEH dan HAM RI
No. C-484.HT.03.01 – Th. 2003
Tanggal 21 Februari 2008. Nomor. 5
NPWP : 72.743.537.2-615.000
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