ʻAuhau ma nā Dividends a pehea e helu ai
Pengantar
ʻO nā mahele kālā he ʻano hoʻihoʻi hoʻopukapuka kālā i manaʻo nui ʻia no nā mea hoʻopukapuka kālā. ʻAʻole wale lākou e hāʻawi i ka loaʻa kālā hou aʻe, akā hiki iā lākou ke lilo i hōʻailona o ke olakino kālā o kahi ʻoihana. Eia nō naʻe, e like me nā ʻano loaʻa kālā ʻē aʻe, ua kau ʻia nā mahele kālā e ke aupuni. E kūkākūkā hohonu kēia ʻatikala i ka ʻauhau mahele kālā a pehea e helu ai, ʻoiai ma ke ʻano o Indonesia.
Ka Wehewehena a me nā ʻAno o nā Māhele
ʻO nā mahele kālā ka hoʻokaʻawale ʻana o nā loaʻa kālā a i ʻole nā loaʻa kālā i nā mea kuleana ma muli o ka nui o nā ʻāpana a lākou e nona nei. Hiki ke uku ʻia nā mahele kālā ma ke kālā (cash dividend) a i ʻole ma ka waihona (stock dividend).
1. Nā Māhele Kālā: Nā māhele i uku ʻia ma ke kālā. E loaʻa i nā mea loaʻa mahele kālā nā kālā i waiho ʻia i loko o kā lākou mau waihona.
2. Nā Māhele Kūʻai: Nā māhele i uku ʻia ma ke ʻano o nā ʻāpana. No laila, loaʻa i nā mea kuleana nā ʻāpana hou aʻe ma kahi o ke kālā.
Nā Hoʻoponopono ʻAuhau ma nā Dividends ma Indonesia
Ma Indonesia, ua hoʻoponopono ʻia ke kulekele e pili ana i ka ʻauhau mahele e ka Luna Hoʻokele Nui o nā ʻAuhau (DGT). ʻO ke kumu, ʻo nā mahele i loaʻa i nā mea ʻauhau pilikino kūloko e pili ana i ka ʻAuhau Loaʻa (PPh) e like me ka Paukū 4 paukū (1) o ke Kānāwai ʻAuhau Loaʻa.
Eia nō naʻe, he mea nui hoʻi e ʻike i nā loli i kekahi mau lula hou, e like me nā mea i hoʻākāka ʻia ma ke Kānāwai ma ke Kaulike ʻana o nā Hoʻoponopono ʻAuhau (UU HPP) e hāʻawi ana i nā ʻōlelo e pili ana i ka ʻauhau kālā ma nā mahele.
Nā Kumukūʻai ʻAuhau ma nā Māhele
Ma keʻano laulā, pili nā mahele i ka ʻauhau loaʻa kālā hope loa ma ka helu o 10% (ʻumi pakeneka) o ka nui o nā mahele i loaʻa i nā mea kuleana. Eia nō naʻe, aia nā ʻōlelo e ʻae ana i nā helu like ʻole ma muli o ke kumu o nā mahele:
1. Nā Māhele mai nā ʻĀina ʻĒ: ʻOkoʻa ke ʻano helu ʻana o nā māhele i loaʻa mai nā ʻāina ʻē a i uku ʻia i nā kamaʻāina Indonesia a hiki ke kau ʻia i nā ʻauhau hou aʻe.
2. Nā mahele kālā mai loko mai o ka ʻāina: No nā mahele kālā i loaʻa mai nā ʻoihana i hoʻokumu ʻia a hana ma Indonesia, hiki ke hoʻopili ʻia kahi helu ʻauhau loaʻa hope loa o 10%.
Ke ʻAno o ka Helu ʻana i ka ʻAuhau ma nā Māhele
I mea e maopopo ai pehea e helu ai i nā ʻauhau mahele, pono mākou e kūkākūkā i kekahi mau laʻana o nā kūlana e kū mai paha i nā mea hoʻopukapuka kālā. Eia nā ʻanuʻu:
1. Nā Māhele Kālā
Eia kekahi laʻana, nona nā ʻāpana kālā ma ka ʻoihana ABC. I ka hopena o ka makahiki, ua hoʻoholo ka ʻoihana ABC e hāʻawi i kahi mahele kālā o Rp5.000 no kēlā me kēia mahele. Inā nona nā ʻāpana he 1.000, ʻo ka mahele kālā i loaʻa:
".
Huina Mahele Kālā = Helu o nā Mahele x Mahele no kēlā me kēia Mahele
= 1.000 ʻāpana x Rp. 5.000
= Rp. 5.000.000
".
ʻO ka mea aʻe, no ka helu ʻana i ka ʻauhau loaʻa kālā hope loa e uku ʻia, hoʻohana mākou i kahi helu ʻauhau o 10%:
".
ʻAuhau Loaʻa Hope Loa = Huina o nā Māhele Kālā x Ka helu ʻauhau
= Rp. 5.000.000 x 10%
= Rp. 500.000
".
No laila, pono nā mea hoʻopukapuka kālā e uku i ka ʻauhau o IDR 500.000 ma ka mahele kālā i loaʻa o IDR 5.000.000.
2. Nā Māhele Kūʻai
Inā hoʻoholo ʻo PT ABC e uku i nā mahele ma ke ʻano o nā ʻāpana me ka lakio o 5:1 (1 mahele hou no kēlā me kēia 5 mau ʻāpana i loaʻa), a ʻo ke kumukūʻai mākeke i ka wā e loaʻa ai ka mahele he IDR 6.000 no kēlā me kēia ʻāpana, a laila:
".
Nā Mahele Hou = Helu o nā Mahele i Loaʻa / Lākiō Māhele Waiwai
= 1.000 mau ʻāpana / 5
= 200 mau ʻāpana
".
ʻO ke kumukūʻai o ka dividend o ka waihona penei:
".
Ka Waiwai Māhele Kūʻai = Nā Mahele Hou x Kumukūʻai Mākeke no kēlā me kēia Mahele
= 200 ʻāpana x Rp. 6.000
= Rp. 1.200.000
".
Ke helu nei i ka ʻauhau ma nā mahele waiwai ma ka helu o 10%:
".
ʻAuhau Loaʻa Hope Loa = Waiwai Hoʻokaʻawale Waiwai x Ka helu ʻauhau
= Rp. 1.200.000 x 10%
= Rp. 120.000
".
No laila, e uku nā mea hoʻopukapuka kālā i ka ʻauhau o IDR 120.000 ma nā mahele waiwai i loaʻa.
3. Nā Māhele mai nā ʻĀina ʻĒ
Inā loaʻa i kahi mea hoʻopukapuka kālā nā uku hoʻokaʻawale mai kahi ʻoihana ma waho o ka ʻāina i waiwai ʻia he USD 1.000, a ʻo ka ʻauhau i kau ʻia e ka ʻāina hānau he 15%, a laila:
".
Nā Māhele Haole Uku = Nā Māhele Haole Nui - Nā ʻAuhau Haole
= USD 1.000 – (USD 1.000 x 15%)
= USD 1.000 – USD 150
= USD 850
".
Eia kekahi laʻana, inā ʻo ke kumukūʻai pānaʻi i kēlā manawa he IDR 14.000 no USD, a laila ʻo ka waiwai mahele ma ka rupiah penei:
".
ʻO ka mahele waiwai ma Rupiah = ʻO ka mahele waiwai haole ma waho x ka uku hoʻololi
= USD 850 x Rp. 14.000
= Rp. 11.900.000
".
Nā ʻauhau i kau ʻia ma Indonesia (me ka manaʻo ʻaʻohe ʻaelike pale ʻauhau pālua):
".
ʻAuhau Loaʻa Hope Loaʻa Kūloko = Nā Māhele ʻUpena ma Rupiah x Ka helu ʻauhau
= Rp. 11.900.000 x 10%
= Rp. 1.190.000
".
Nā Hoʻemi Hiki i ke Kaʻina Hana ma o ka Hoʻohana ʻana i nā Hoʻoikaika ʻAuhau Dividend
I kekahi mau hihia, aia nō hoʻi nā mea hoʻoikaika ʻauhau e ʻae ana i nā mahele e ʻauhau ʻole ʻia a i ʻole e ʻauhau ʻia ma kahi uku haʻahaʻa inā e hoʻopukapuka hou ʻia lākou ma kekahi mau ʻano e like me nā koi a me nā lula o ke aupuni. ʻO ka pahuhopu o kēia mau mea hoʻoikaika e paipai i ka hoʻopukapuka hou ʻana i ka hoʻokele waiwai kūloko, kahi e hiki ai ke hāʻawi i nā pono ākea.
Pani
ʻO ka ʻike a me ka hoʻomaopopo ʻana i ke ʻano o ka helu ʻana i nā ʻauhau mahele he hana koʻikoʻi ia no kēlā me kēia mea hoʻopukapuka kālā. Me kēia ʻike, hiki i nā mea hoʻopukapuka kālā ke hoʻolālā maikaʻi a hoʻokele i kā lākou kālā a hōʻoia i ko lākou mālama ʻana i nā kuleana ʻauhau āpau. Manaʻo ʻia e noho i ka wā hou i nā lula ʻauhau hou loa a kūkākūkā me kahi loea ʻauhau no nā hoʻolālā hoʻopukapuka kālā kūpono.
Me ka ʻike i hōʻike ʻia ma luna nei, ke manaʻolana ʻia nei e hiki i ka poʻe heluhelu ke hoʻomaopopo maikaʻi i ke kumumanaʻo o ka ʻauhau mahele a pehea e helu pololei ai iā ia i nā kūlana hoʻopukapuka like ʻole e kū mai ana.
