Salah satu cerita masa kecilku: “Menulis Nama di Daun”

by: Wiwien Wintarto

Beberapa hari yang lalu, aku berhasil kontak-kontakan lagi lewat Facebook dengan Eddi Wahyudi, teman yang paling lama hilang kontak denganku. Soalnya dia teman jauh dari masa kecil dulu, dan terakhir kali ketemu adalah kira-kira tahun 1988 atau 1989 saat kami masih SMA.

Eddi adalah teman pertamaku saat baru pindah dari Borobudur, Magelang, ke Perumahan Genuk Indah di Semarang akhir tahun 1982. Kami sekelas di kelas V dan VI SD Gebangsari I, Genuk, dan bertetangga. Dia di Blok E, sedang aku di Blok B.

Awal dekade 80-an adalah periode buming kaset video. Dan bareng keluarga Pakde Tjun di Jangli, keluarga Eddi adalah orang-orang pertama yang punya video player. Habis pulang sekolah, kami kerap hang out di rumah Eddi untuk nonton video. Nanti pas weekend, nontonnya ganti di rumah Bayu, Sam, Maya, Wulan, Panca, di Jangli. Menu favorit kala itu adalah serial kungfu Sia Tiauw Enghiong dan Sin Tiauw Hiap Loe. Bareng Eddi lah pertama kali aku kepikiran nerbitin novel. Saking gatelnya, waktu itu kami sampai bikin novel sendiri dari buku tulis (buku biru Cap Banteng, buku paling populer kala itu). “Novel pertama”-ku waktu itu berjudul Yang Dinanti Datanglah Jua. Genre-nya melodrama anak-anak. Kisahnya tentang kakak-beradik yang terpisah karena banjir dan lantas ketemu lagi namun nggak menyadari bahwa mereka saudara kandung.

Novel YDDJ komplet dilengkapi dengan “kaver” (ilustrasi by me!) dan kredit penerbit kayak di buku beneran. Nama “perusahaan” penerbitnya pun ada, yaitu CV Eka Jaya Sakti alias EJS. Yang lucu, di bagian depan tertulis cetakan pertama pada bulan Desember 1982, tapi di bagian ending ada tag tanggal tertulis Februari 1983. Masa ada buku tanggal cetakannya lebih awal daripada tanggal selesai penulisannya? Huehehe…!

Kami juga sempat jadi kartunis amatiran selama beberapa bulan. Jadi waktu itu almarhum Bapak pegang rubrik kartun di Minggu Ini (edisi Minggu Suara Merdeka, sebelum berevolusi jadi Cempaka Minggu Ini dan SM kemudian nerbitin Edisi Minggu). Karena aku masih getol belajar ngartun dan ngomik, aku dikasih lahan untuk ikut nimbrung di rubrik itu. Maka aku pun ikut nggambar kartun dengan nama Top 84 (kemudian Top 85, sesuai tahunnya). Tokoh kartunku selalu gundul, berhubung dulu aku sempat gundul juga. Aku lantas ngajak temen-temenku untuk ikut gambar kartun juga, termasuk Eddi, Pratmono, dan adikku si Itok.

Waktu itu kartunis idola kami adalah almarhum Edy PR, yang selalu menambahkan nama gengnya, POKAL, di belakang nama. Berhasrat mau bersaing dengan POKAL, KOKKANG, dan SECAC (organisasi perkartunan Semarangawal 80-an), kami pun bikin kelompok sendiri, yaitu PANIK (Paguyuban Kartunis Genuk). Selama beberapa edisi berturut-turut, karya kartunis-kartunis cilik dari PANIK bergantian menghiasi rubrik kartun MI. Kami pun sudah belajar nyari duit sendiri (uang honorku dikumpulin Ibu dan dibelikan celana pendek!). Tapi namanya ya anak-anak, begitu bosan, profesi sebagai kartunis pun ditinggalkan untuk nyari hobi lain.

Selain lewat rubrik kartun di koran, Eddi dan aku juga nyari duit dengan mendirikan perpustakaan (persewaan buku). Namanya Perpustakaan Rajawali. Modal bukunya ya komik dan novel punya kami yang lalu dikumpulkan jadi satu. Ketika itu geliat enterpreneurship kami udah kayak wirausaha sungguhan.

Kami sempat bikin stempel Perpus Rajawali dan member card. Lantas di balik kaver belakang tiap buku ditempeli kartu tanda kembali mirip buku-buku perpus sekolah. Nggak lupa di atasnya ada judul “DATE DUE” meski belum tahu date due itu artinya apa! Anggota Perpus Rajawali ya rata-rata teman sekolah dan anak-anak tetangga kanan-kiri.

Nah, pas kelas VI, di mapel Bahasa Indonesia, guru kelas kami Pak Supadi ngasih tugas bikin sandiwara kelompok. Eddi dan aku kebetulan satu kelompok, bareng anak-anak lain kayak Pratmono, Erwanto, Mangapul Ramli, Zainur Rofiq, Sriyono, dan juga Ardi Purnomo. Aku kebagian nulis naskahnya, dan kukasih cerita berjudul Insyaf. Ceritanya tentang pecandu narkoba yang tertangkap polisi, dimarahi ayahnya, dan lantas insyaf. Aku lupa pembagian perannya. Yang jelas waktu itu peranku ada dua. Satu sebagai Kapten Polisi, dan satunya lagi sebagai…. sound effect pintu!

Bener. Waktu itu suaraku “iiiyeeeeekkk….!” mirip sama pintu yang engselnya karatan, jadi aku dikasting jadi pintu! Pas adegan polisi datang mengetuk pintu, aku beraksi sebagai pintu yang dibuka. “Permisiii…!”, “Tok, tok, tok!”, “Monggo!”, “Iiiyyeeeeekk…!”.

Selain sandiwaranya dipentaskan di kelas, kami juga ditugaskan merekamnya di kaset. Pas rekaman diputar di kelas sebelum kelompok kami pentas, anak-anak pada ketawa dengar sound effect pintu. Habis itu yang main giliran kelompok anak-anak perempuan, Dhanita Amir cs. Di sandiwara mereka, ada adegan pisau belati dilempar ke meja dan bikin penonton kaget!

Tahun 1986, Piala Dunia FIFA digelar di Meksiko. Kami sama-sama maniak bola. Dan saking ngefansnya, Eddi sampai melakukan hal yang sungguh ganjil. Dia menulisi daun-daun pohon jambu di pekarangan rumahku pake spidol dengan nama-nama pemain terbeken di Piala Dunia saat itu. Ada daun ditulisi Altobelli, Careca, Francescoli, dan lain-lain!

Suatu saat habis ortunya pulang dari naik haji, temen-temen segeng ngumpul di rumahnya untuk menerima oleh-oleh cendera mata dari Arab Saudi. Aku dioleh-olehi tasbih mini dan Alquran mini yang kuwecuiiil buanget (sayang kedua benda penting itu sekarang sudah hilang).

Sambil nongkrong, Mono, Itok, dan aku ngemil. Salah satu yang paling laris adalah kacang Arab. Maklum, camilan mancanegara. Awalnya kami heran, kok rasanya pahit dan agak tengik kayak snek kadaluarsa gitu. Tapi dengan pedenya Mono lantas bilang, “Kalo kacang dari Arab rasanya emang kayak gini!”

Maka kami pun meneruskan ngemil dengan antusias meski rasanya pahit. Baru sesaat kemudian Eddi ikut ngemil juga. Pas tahu rasanya pahit, dia mengerenyit dan mengecek serta menghidu kacang di stoples. Tahu-tahu dia bangkit dan membawa pergi stoples kacangnya sambil menggeremeng,

“Woo… kacangnya udah tengik…!”

Yang lain pun hanya saling berpandangan dengan tampang bego.

Taken from: http://wiwienwintarto.blogspot.com/2009/10/menulis-nama-di-daun.html

The Indonesian Property taxes for professional

“This book is already available in Gramedia Shop”….

Preview

When you hear about the word tax, usually every adult will tend to be possessive and dodge, as if the tax is a scourge for all people. But did you know that the successful development of a country depends on the tax? Tax is one form of shared responsibility between government and society. Tax is an obligation as well as forms of devotion and the role of citizens in order to take part carry out national development.

Would you believe that was the history of taxes has been started since the time of Pharaoh? and even real tax issues have existed since long in the history of mankind. Well, supposedly created tax reportedly due to the human need to live in groups because the dependence of each other. How to live in a group or organization like this which then creates country. With the formation of the state is then required to finance the expenditure of resources together, so we need a way to mobilize the resources one way of taxes.
Tax is generally a compulsory fee levied by the government of the people in this case taxpayers to meet routine expenditure and development funding state without obtaining remuneration directly. Understanding tax according to Law No. 28 of 2009 on Local Taxes and Levies (PDRD) Article 1, are:

“The contribution required to state (regional) owed by the personal or entity that is enforceable under the Act by not getting benefits directly and used for countries (regions) for greatest benefit and prosperity of the people”.
Besides, there are also other fees with the same goal which is called a levy. However, retribution is the local charges as payment for services or a specific licensing granted by the local government for the benefit of the individual or entity. Example: Parking Levy, Levy Mineral Sands and others.
From some sense we understand it turns out it can be concluded that there are five main elements in the definition of taxes, namely fees / charges, levied must be based on the Act, can be enforced, do not accept counter achievement directly and used to finance general government spending.
You should know that the tax actually has several functions not only as a source of state revenues (budgeted function) used to finance the construction but also to other functions such as:

  • The allocation function which serves as a source of tax revenues the state which is then used to be allocated for routine spending.
  • Regulatory function is the tax function that is used as a tool to set or achieve certain goals.

If the view of those who bear the burden of the tax base can be directly or indirectly.with the understanding as follows. Direct taxes are taxes that are charged to taxpayers after the issuance of Notice of Tax (SPT), which imposed a periodic basis within a specified period. Examples are income tax (income tax), property tax (PBB), street lighting tax, motor vehicle taxes, and so forth. While Indirect Taxes are taxes imposed on the taxpayer at a particular time or when there is a taxable event, such as value added tax, import tax under the name of motor vehicles and others.
Viewed from whom the tax collector, the tax can be differentiated into or state tax center tax and local taxes. Called by the central tax, if the tax levied by the central government. Examples of central taxes is the income tax, VAT, VAT and Stamp Duty.Meanwhile, local taxes, if tax collection is carried out by local governments. Examples of local taxes is the spectacle tax, advertisement tax, Motor Vehicle Tax, property tax, Contributions cleanliness, Levy terminal, parking levies, levies excavation of sand and others.
Besides, if we look at the types of taxes according to their properties so we too can differentiate into various tax subjective and objective. Taxes say manifold subjective, if the taxes imposed taking into account the state of the taxpayer. In this case the determination of the amount of tax must have objective reasons related to ability to pay the taxpayer. Examples of this type is the individual income tax. While the objective type tax, if the tax is imposed based on the object held regardless of the taxpayers themselves. Examples of this type of tax is the VAT, property tax, VAT for luxury goods.

Property Taxes

What exactly is meant by property? Generally, property can be defined with everything thing we can have. Property itself can be grouped into four types: real property, personal property, businesses property and financial interests. According to the Standard Assessment of Indonesia (SPI) property is defined as a legal concept that covers all the interests, rights and benefits of ownership. On the understanding that we can distinguish between the physical control of land and or buildings in this thing called the real estate and legal ownership or control of the juridical-called real property.

For those of you who engaged in the business world certainly will not escape from the problem of taxation. Similarly, in any buying or selling property would contain tax payment obligations. Taxes will be charged to the buyer and seller of property.

Why is physical control and mastery over the land legally and / or buildings need to be taxed? This is not independent of property tax functions as one of the sources of state revenue (budgeted function) used to finance the development and regulatory functions in which the property tax is used as a tool to regulate development property market.

Such as buying property activities are carried out individually or through a developer or property developer, will contain the consequences of liability that is the aspect of taxes to be imposed on the government to you. However usually the property tax has been included in the sale price if you buy a property through a developer / property developer. The amount of tax depends on the type, value, extent and location of properties to be transacted.

Below are the types of property tax charged to both buyers and sellers of properties will be discussed in this book include:

  1. Land and Building Tax (LBT).  The LBT is an inherent property taxes levied on its object each year and subject to all taxpayers (property owners). Initially, this tax is a tax that the administration was handled by the central government but the entire revenues distributed to the regions with a certain proportion. In subsequent developments with the enactment of Law No. 28 of 2009 on PDRD then starting in 2014 all the tax management process will be undertaken by local governments.
  2. Duty on Land and Building Acquisition. This charge imposed on all property transactions, both new and old properties purchased from the developer or individual. This tax was initially equal status with the UN which is the process of tax administration was handled by the central government but the entire revenues distributed to the regions with a certain proportion, whereas with the enactment of Law No. 28 of 2009 on PDRD the start of 2011 the entire process of managing this tax will carried out by local governments.
  3. Income Tax. Income Tax imposed on the seller’s individual or entity.
  4. Value Added Tax. This tax is only charged once when buying a new property, either from developers or individuals. If buying property from developers, for the payment and reporting is usually done through the developer. But if you buy from someone, payments made after the transaction itself. Besides, this tax is also imposed on housing construction, which is conducted solely by the individual or entity.
  5. Luxury Goods Sales Tax. Luxury sales tax charged only to property purchased from the developers and meet the criteria as a luxury item. Luxury sales tax does not apply to transactions between private individuals.

Schematic flow of property transactions tax on to explain that in case of transfer of land, then the landowner will pay a final tax on income from transfer of rights to land and or building (Article 4 paragraph (2)) of 5% and buyers, both individuals or developers will pay Duty on Land and Building Acquisition by 5% as well. If then the developer develop the land into:

  • Lot ready to build and sell to consumers A, then the consumer will pay BPHTB A 5% and VAT at 10%,
  • Apartment / town house with certain criteria B and sell it to consumers, then consumers will pay BPHTB B 5%, VAT at 10% and 20% luxury sales tax,
    Housing and sell to the consumer C, then the consumer will pay BPHTB C at 5%, VAT at 10% and 20% luxury sales tax (if it fulfills the criteria required.)
  • If the customer then A build buildings and entry criteria required on the lots he had bought from developers such as yourself then obliged to pay VAT Activities Build Your Own 4%. If then the consumer B renting apartments / town houses that have been bought from the developer to the consumer D, then the consumer B must pay a final income tax of Article 4 paragraph (2) by 10%. Conversely, if B then do not rent it but menjualknya to consumer E then E customer will pay BPHTB 5% and consumer B will pay income tax by 5%.

However, when then-party developers to develop the land into housing and get in on the specific criteria required, and then sell them to consumers C, then the consumer will pay BPHTB C at 5%, VAT at 10% and 20% luxury sales tax.