Sekuritas Saham Terbaik Indonesia

Aplikasi Investasi yang Terdaftar di OJK

Ajaib adalah aplikasi sekuritas yang memungkinkan investor untuk mendaftar dengan deposit rendah, yakni cukup Rp10.000 saja. Proses pendaftarannya juga cukup mudah. Selain itu tampilan menu dan data informasi di aplikasi Ajaib juga ramah untuk pemula.

Ajaib menyediakan fitur kategorisasi saham berdasarkan beragam indikator dan strategi. Misalnya indikator saham-saham untuk value investing, kategori saham dengan dividen tertinggi, saham dengan likuiditas tertinggi, dan sebagainya.

IPOT adalah aplikasi sekuritas milik PT Indo Premier Sekuritas, salah satu sekuritas ternama dan populer di Indonesia. Deposit pertama yang disyaratnya hanya Rp100.000 saja. IPOT menyediakan opsi robot trading yang memungkinkan investor menginstruksikan aplikasi untuk menjual dan membeli saham sesuai harga yang dikehendaki.

Bibit adalah aplikasi khusus investasi reksa dana. Aplikasi ini menawarkan beragam skema investasi reksa dana sesuai kebutuhan dan target profit investor. Sehingga investor tidak perlu pusing memilih reksa dana sendiri.

Stockbit adalah aplikasi investasi saham yang menawarkan fitur yang cukup menarik bagi investor, yakni fitur ‘stream’, di mana investor bisa berbagi ide dan berdiskusi soal saham di lini masa tiap-tiap saham.

Selain itu, Stockbit juga menawarkan fitur-fitur investasi menarik lainnya. Data-data musiman pergerakan harga tiap saham, metriks profitabilitas dan solvabilitas tiap-tiap saham tersedia dengan data yang akurat.

Motion Trade adalah aplikasi investasi yang diluncurkan oleh MNC Sekuritas. Salah satu keunggulan Motion Trade, aplikasi ini memiliki fitur filantropi. Investor dapat membayar zakat, infaq, dan wakaf saham secara langsung di aplikasi.

MOST adalah aplikasi investasi yang diluncurkan oleh Bank Mandiri. Salah satu fitur menarik dari aplikasi ini adalah layanan training bagi investor pemula, dan fitur auto order yang memungkinkan investor menjual dan membeli sahamnya secara otomatis. Namun MOST mematok setoran deposit yang cukup tinggi.

Bareksa adalah aplikasi investasi khusus obligasi pemerintah dan reksa dana. Jika Anda hanya ingin berinvestasi di reksa dana, Bareksa mungkin cocok untuk Anda. Aplikasi Bareksa memberikan simulasi pergerakan dana untuk tiap produk reksa dana yang tersedia.

Itulah sejumlah aplikasi investasi yang terdaftar di OJK yang patut dipertimbangkan bagi investor pemula. (NKK)

Bisnis.com, JAKARTA - Mirae Asset Sekuritas Indonesia merevisi daftar saham-saham unggulan pada akhir tahun ini. Saham PT Indosat Tbk. (ISAT) dan PT Aneka Tambang Tbk. (ANTM) masuk dalam top picks.

Head of Research & Chief Economist Mirae Asset, Rully Arya Wisnubroto menyatakan pertumbuhan ekonomi yang stabil menopang kinerja keuangan emiten hingga 9 bulan 2024. Menurut Rully, sektor konsumer dan ritel menjadi sektor yang tangguh dengan mencapai pertumbuhan pendapatan high single digit.

Sementara itu, sektor telekomunikasi dipengaruhi oleh konsolidasi industri yang berpotensi mendorong emiten operator dan penyedia infrastruktur telekomunikasi.

Seiring dengan katalis makroekonomi yang diyakini tetap prospektif dan potensi penurunan suku bunga acuan Bank Indonesia, pihaknya memprediksi IHSG akan mencapai level 8.000 pada tahun depan setelah sepanjang 2024 sempat menembus level 7.905.

“Kami merevisi saham-saham pilihan dengan menambah saham ISAT dan ANTM untuk menggantikan TLKM dan BBRI,” tulisnya dalam riset, dikutip Minggu (8/12/2024).

Menurutnya, Antam memiliki potensi imbal hasil yang atraktif dibandingkan dengan BBRI. Rully menjelaskan dua katalis yang berpotensi mendorong ANTM.

Pertama, potensi perbaikan margin dari perjanjian offtake emas dengan Freeport. Kedua, prospek peningkatan volume penjualan dari operasional komersial Smelter Grade Alumina Refinery (SGAR) di Mempawah.

“Ditambah lagi, produksi dan volume penjualan segmen nikel Antam berpotensi pulih,” imbuhnya.

Sementara itu, Indosat lebih disukai Mirae Asset Sekuritas Indonesia dibanding PT Telkom Indonesia (Persero) Tbk. (TLKM) karena memiliki potensi pertumbuhan pendapatan dan earnings per share (EPS) yang lebih tinggi. Peluang itu didukung oleh ekspansi jaringan yang agresif ke luar Jawa untuk meningkatkan pangsa pasar dan average revenue per user (ARPU) yang relatif rendah.

Dengan perubahan tersebut, 10 saham top picks Mirae Asset Sekuritas Indonesia ialah saham ASII, ISAT, BMRI, BBCA, ANTM, ICBP, MYOR, MAPI, ACES, dan SIDO.

Disclaimer: berita ini tidak bertujuan mengajak membeli atau menjual saham. Keputusan investasi sepenuhnya ada di tangan pembaca. Bisnis.com tidak bertanggung jawab terhadap segala kerugian maupun keuntungan yang timbul dari keputusan investasi pembaca.

Cek Berita dan Artikel yang lain di Google News dan WA Channel

Part I. Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not eligible to get an SSN, your TIN is your IRS individual taxpayer identification number (ITIN). Enter it in the social security number box. If you do not have an ITIN, see How to get a TIN below.

If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. However, the IRS prefers that you use your SSN.

If you are a single-member LLC that is disregarded as an entity separate from its owner (see Limited Liability Company (LLC) on this page), enter the owner’s SSN (or EIN, if the owner has one). Do not enter the disregarded entity’s EIN. If the LLC is classified as a corporation or partnership, enter the entity’s EIN.

Note. See the chart on page 4 for further clarification of name and TIN combinations.

How to get a TIN. If you do not have a TIN, apply for one immediately. To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local SSA office or get this form online at www.ssa.gov. You may also get this form by calling 1-800-772-1213. Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at www.irs.gov/businesses and clicking on Employer Identification Number (EIN) under Starting a Business. You can get Forms W-7 and SS-4 from the IRS by visiting IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676).

If you are asked to complete Form W-9 but do not have a TIN, apply for a TIN and write “Applied For” in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, generally you will have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60-day rule does not apply to other types of payments. You will be subject to backup withholding on all such payments until you provide your TIN to the requester.

Note. Entering “Applied For” means that you have already applied for a TIN or that you intend to apply for one soon.

Caution: A disregarded U.S. entity that has a foreign owner must use the appropriate Form W-8.

What Name and Number To Give the Requester

1 List first and circle the name of the person whose number you furnish. If only one person on a joint account has an SSN, that person’s number must be furnished.

2 Circle the minor’s name and furnish the minor’s SSN.

3 You must show your individual name and you may also enter your business or DBA name on the “Business name/disregarded entity” name line. You may use either your SSN or EIN (if you have one), but the IRS encourages you to use your SSN.

4 List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title.) Also see Special rules for partnerships on page 2.

*Note. Grantor also must provide a Form W-9 to trustee of trust.

Note. If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed.

Secure Your Tax Records from Identity Theft

Identity theft occurs when someone uses your personal information such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter.

If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Theft Hotline at 1-800-908-4490 or submit Form 14039.

For more information, see Publication 4535, Identity Theft Prevention and Victim Assistance.

Victims of identity theft who are experiencing economic harm or a system problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.

Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common act is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request personal detailed information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward this message to [email protected]. You may also report misuse of the IRS name, logo, or other IRS property to the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at: [email protected] or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338).

Visit IRS.gov to learn more about identity theft and how to reduce your risk.

Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons (including federal agencies) who are required to file information returns with the IRS to report interest, dividends, or certain other income paid to you; mortgage interest you paid; the acquisition or abandonment of secured property; the cancellation of debt; or contributions you made to an IRA, Archer MSA, or HSA. The person collecting this form uses the information on the form to file information returns with the IRS, reporting the above information. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their laws. The information also may be disclosed to other countries under a treaty, to federal and state agencies to enforce civil and criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. You must provide your TIN whether or not you are required to file a tax return. Under section 3406, payers must generally withhold a percentage of taxable interest, dividend, and certain other payments to a payee who does not give a TIN to the payer. Certain penalties may also apply for providing false or fraudulent information.

Banking assets in Indonesia will grow by 9.01% by June 2024.

The Financial Services Authority (OJK) reports that national banking assets reached Rp12,048.21 trillion in the first half of 2024, representing a 9.01% growth compared to the previous year. However, the assets of mini banks in the Bank Group based on Tier 1 Capital (KBMI 1) contracted by 3.5% to IDR 1,394.03 trillion in June 2024. This makes the assets of mini banks the smallest among the others, comprising 11.57% of the total national banking assets. Conversely, banks in KBMI 2 demonstrated the most rapid asset growth, with an increase of 22.9% to reach IDR 1,672.02 trillion in June 2024. KBMI 2 banks held a 13.88% share of the country's total banking assets. Medium-sized banks (KBMI 3) ranked second in terms of core capital group, with assets totalling IDR 2,971.08 trillion, reflecting a growth of 9.25% compared to June 2023. KBMI 3 comprised 24.66% of the total banking assets.

https://finansial.bisnis.com/read/20240901/90/1795934/aset-perbankan-ri-tumbuh-901-per-juni-2024-bank-mini-amblas

Iraq Oil and Gas Expansion Plan

Iraq is offering 10 gas exploration blocks to US companies as part of its strategy to attract investment into the energy sector. The objective is to boost domestic gas production and enhance the country's energy infrastructure. The announcement was made during Petroleum Minister Hayan Abdel-Ghani's visit to the United States. The bidding process for the gas blocks is scheduled to commence shortly. Furthermore, Iraq plans to launch a new gas investment project at the Al-Faihaa oil field in southern Iraq by the end of the year. This project has a capacity of 125 million standard cubic feet and is a crucial part of Iraq's efforts to enhance its energy infrastructure. The initiative is in line with Iraq's goal to boost its crude oil and gas production to supply power plants, reducing its dependence on Iranian gas imports.

https://internasional.kontan.co.id/news/rencana-ekspansi-migas-irak

Ketika nasabah baru membuka rekening saham di perusahaan efek (biasa juga disebut sekuritas), ia akan dibuatkan rekening dana baru yang disebut Rekening Dana Investor (RDI). RDI adalah rekening bank atas nama investor, tapi aksesnya hanya untuk transaksi saham, sehingga tidak dapat digunakan untuk kepentingan lain.

Lantas, berapa besaran uang deposit atau setoran awal yang ideal ditanamkan di RDI? Apakah puluhan juta, jutaan, atau beberapa ratus ribu rupiah saja?

Sebagai perbandingan, pada tahun 1998 ketika investor ritel hendak berinvestasi saham, mereka harus merogoh kantong setidaknya 50 juta rupiah untuk deposit pertama di RDI. Angkanya kemudian dipangkas lagi oleh sekuritas menjadi sekitar 25 juta rupiah.

Tingginya angka deposit ketika itu dipengaruhi besaran minimal pembelian saham yang dihitung berdasarkan lot. Saat itu 1 lot berisi 500 saham. Itu sebabnya pasar modal bak berada di menara gading, eksklusif, alias hanya orang berduit saja yang bisa berinvestasi saham.

Namun, sejak 6 Januari 2014, Bursa Efek Indonesia mengubah aturan 1 lot dari 500 saham menjadi 100 saham. Perlahan, kebijakan ini membuat saham makin terjangkau. Tak hanya kaum berdasi, kini saham bisa dibeli masyarakat luas, mulai dari ibu rumah tangga, sopir, satpam, hingga tukang ojek.

Ditambah lagi, banyak sekuritas kian gencar mendorong nasabah baru, khususnya anak muda, untuk masuk pasar modal. Salah satu caranya adalah dengan menurunkan jumlah deposit.

Kendati pada praktiknya setiap sekuritas memiliki kebijakan masing-masing, setoran awal RDI yang disyaratkan pun berlainan. Angkanya mulai dari Rp 10 juta, Rp 5 juta, Rp 3 juta, atau bahkan hanya Rp 100.000.

Untuk bertransaksi saham di PT Mandiri Sekuritas (Mandiri Sekuritas), investor sudah dimudahkan dengan berbagai cara. Nasabah dapat membuka rekening melalui MOST Web di www.most.co.id, aplikasi MOST, MOST App di laptop dan komputer, atau menggunakan MOST Mobile di ponsel pintar. Mandiri Sekuritas pun merekomendasikan besaran deposit yang ideal, yakni 10 juta rupiah.

Kenapa sebesar itu? Salah satu pertimbangan utama ialah bahwa dengan setoran 10 juta rupiah, investor dapat fokus berinvestasi di saham-saham unggulan (blue chip), yang sebagian besar masuk dalam indeks LQ-45. LQ-45 adalah deretan 45 saham paling likuid dengan kapitalisasi pasar terbesar di Bursa Efek Indonesia (BEI).

Saat yang Tepat Masuk Pasar Modal

Saat ini adalah waktu yang tepat untuk masuk ke pasar modal mengingat Indeks Harga Saham Gabungan (IHSG), indeks acuan utama di BEI tengah berada di level rendah. Sejak awal tahun hingga 27 Maret, IHSG sudah terjun  27,84% di level 4.545,57.

"Siapa yang tak mau beli (saham) di harga rendah dibandingkan harga tinggi? Benar-benar aneh. Harusnya mereka berharap pasar saham turun, jadi mereka bisa membeli (saham) di harga murah," kata Warren Buffett, tokoh investor global, seperti dikutip Business Insider, 29 Februari 2020.

Penurunan IHSG memicu valuasi berdasarkan price to earnings ratio (PER) sehingga saham-saham di BEI juga turun. PER adalah perbandingan antara harga saham dengan laba bersih per saham untuk menilai valuasi saham, yang menentukan apakah saham sedang murah atau mahal.

Sebenarnya tidak ada angka baku PER. Namun, lazimnya adalah, kian rendah PER, maka makin murah valuasi saham emiten tersebut. Mengacu data BEI, beberapa saham di indeks LQ-45 juga mencetak PER kecil. Salah satunya adalah saham dari emiten tekstil PT Sri Rejeki Isman Tbk (SRIL) atau Sritex.

Sejak 27 Maret, PER saham produsen tekstil asal Solo itu sangat rendah, yakni 2,29 kali. Sejak awal tahun (year to date), saham SRIL anjlok 41,15% di level Rp153/saham. Dengan 10 juta rupiah, investor dapat membeli 650 lot saham SRIL (65.000 saham). Perlu dicatat bahwa saham SRIL setahun terakhir pernah menyentuh Rp362/saham.

Saham lain dengan PER rendah yakni yang diterbitkan PT Matahari Department Store Tbk (LPPF), yakni 2,80 kali di level harga Rp1.365/saham. Dengan dana 10 juta rupiah, investor bisa mendapatkan 73 lot saham.

Saham perusahaan tambang batu bara PT Adaro Energy Tbk (ADRO) juga mencatat PER rendah 5,63 kali saat ini, yakni di harga Rp990/saham. Dengan dana 10 juta rupiah, investor bisa membeli ADRO sebanyak 100 lot saham. Saham ADRO pernah tembus Rp1.655/saham setahun terakhir.

PER biasanya tak dipakai untuk menilai mahal atau murahnya saham perbankan. Untuk menilai bank, biasanya menggunakan rasio price to book value (PBV), yakni penilaian harga saham dengan nilai buku perusahaan. Biasanya, saham yang memiliki rasio PBV besar berarti memiliki valuasi tinggi (overvalue) alias kemahalan, sedangkan saham dengan PBV di bawah satu kali, memiliki valuasi rendah dan harga sahamnya murah alias undervalue.

Misalnya, saham PT Bank Mandiri (Persero) Tbk (BMRI), induk perusahaan Mandiri Sekuritas, memiliki PBV sebesar 1,13 kali di level harga Rp4.940/saham. Untuk 1 lot saham Bank Mandiri, investor hanya perlu merogoh Rp494.000. Namun, dengan 10 juta rupiah, nasabah dapat membeli 20 lot saham BMRI, yang mana level tertingginya pernah menyentuh Rp8.150/saham setahun terakhir.

Bagaimanapun, pilihan kembali ke masing-masing investor. Apakah mau mengalokasikan 10 juta rupiah miliknya untuk satu saham saja, atau menginvestasikannya ke beberapa saham? Investopedia mencatat, demi diversifikasi, investor global (ritel dan profesional) lazimnya memiliki sekitar 15-20 saham dalam portofolio, bukan hanya satu saham.

Namun, bila seseorang ingin fokus jadi investor jangka panjang, investor tersebut wajib melihat sisi fundamental (kinerja) emiten bersangkutan, selain memperhatikan PER dan PBV. Jangan terpaku pada berapa volume saham yang dibeli, tetapi sebaiknya fokus saja pada kualitas fundamental emiten.

Jadi, sedang siap-siap belanja saham apa, nih?

Ayo, semangat berinvestasi di pasar modal!

PT Mandiri Sekuritas terdaftar dan diawasi oleh Otoritas Jasa Keuangan

Care Center: 1500 178

IDXChannel—Banyak aplikasi investasi yang terdaftar di OJK. Hampir semua sekuritas yang beroperasi di bawah pengawasan OJK telah meluncurkan aplikasi untuk mempermudah masyarakat dalam berinvestasi.

Dengan aplikasi investasi, Anda dapat mempelajari alur investasi saham dan reksa dana. Banyak aplikasi investasi yang dirancang dengan tampilan sederhana, sehingga mudah digunakan untuk pemula.

Dalam tiap aplikasi, sekuritas menawarkan beragam fitur-fitur menarik untuk mempermudah aktivitas penggunanya. Misalnya fitur yang menampilkan kategori saham berdasarkan sektor usaha, perolehan laba, tingkat dividen, dan sebagainya.

Tiap sekuritas menetapkan besaran minimal deposit yang berbeda-beda. Namun pada dasarnya, kini mendaftarkan diri untuk menjadi investor sudah lebih mudah. Ada sekuritas yang hanya mewajibkan deposit pertama senilai Rp100.000 saja.

Nah, jika Anda adalah investor pemula yang masih kebingungan mencari aplikasi investasi untuk mulai belajar saham dan reksa dana. Berikut ini adalah sejumlah aplikasi investasi yang terdaftar di OJK dan sudah cukup populer di kalangan investor.

What is FATCA reporting?

The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial institution to report all United States account holders that are specified United States persons. Certain payees are exempt from FATCA reporting. See Exemption from FATCA reporting code on page 3 and the Instructions for the Requester of Form W-9 for more information.

Specific Instructions

You must enter one of the following on this line; do not leave this line blank. The name should match the name on your tax return.

If this Form W-9 is for a joint account, list first, and then circle, the name of the person or entity whose number you entered in Part I of Form W-9.

If you have a business name, trade name, DBA name, or disregarded entity name, you may enter it on line 2.

Check the appropriate box in line 3 for the U.S. federal tax classification of the person whose name is entered on line 1. Check only one box in line 3.

Limited Liability Company (LLC). If the name on line 1 is an LLC treated as a partnership for U.S. federal tax purposes, check the “Limited Liability Company” box and enter “P” in the space provided. If the LLC has filed Form 8832 or 2553 to be taxed as a corporation, check the “Limited Liability Company” box and in the space provided enter “C” for C corporation or “S” for S corporation. If it is a single-member LLC that is a disregarded entity, do not check the “Limited Liability Company” box; instead check the first box in line 3 “Individual/sole proprietor or single-member LLC.”

If you are exempt from backup withholding and/or FATCA reporting, enter in the appropriate space in line 4 any code(s) that may apply to you.

The following codes identify payees that are exempt from backup withholding. Enter the appropriate code in the space in line 4.

The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 13.

2 However, the following payments made to a corporation and reportable on Form 1099-MISC are not exempt from backup withholding: medical and health care payments, attorneys' fees, gross proceeds paid to an attorney reportable under section 6045(f), and payments for services paid by a federal executive agency.

Exemption from FATCA reporting code. The following codes identify payees that are exempt from reporting under FATCA. These codes apply to persons submitting this form for accounts maintained outside of the United States by certain foreign financial institutions. Therefore, if you are only submitting this form for an account you hold in the United States, you may leave this field blank. Consult with the person requesting this form if you are uncertain if the financial institution is subject to these requirements. A requester may indicate that a code is not required by providing you with a Form W-9 with “Not Applicable” (or any similar indication) written or printed on the line for a FATCA exemption code.

Note. You may wish to consult with the financial institution requesting this form to determine whether the FATCA code and/or exempt payee code should be completed.

Enter your address (number, street, and apartment or suite number). This is where the requester of this Form W-9 will mail your information returns.

Enter your city, state, and ZIP code.

Part II. Certification

To establish to the withholding agent that you are a U.S. person, or resident alien, sign Form W-9. You may be requested to sign by the withholding agent even if items 1, 4, or 5 below indicate otherwise.

For a joint account, only the person whose TIN is shown in Part I should sign (when required). In the case of a disregarded entity, the person identified on line 1 must sign. Exempt payees, see Exempt payee code earlier.

Signature requirements. Complete the certification as indicated in items 1 through 5 below.

Updating Your Information

an exempt payee if you are no longer an exempt payee and anticipate receiving reportable payments in the future from this person. For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you no longer are tax exempt. In addition, you must furnish a new Form W-9 if the name or TIN changes for the account; for example, if the grantor of a grantor trust dies.

Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.

Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty.

Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.

Misuse of TINs. If the requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties.

Daftar Sekuritas Terbaik Di Indonesia

Sedang cari sekuritas terbaik untuk membuka akun efek? Anda berada di halaman yang tepat. Disini Anda dapat menemukan puluhan sekuritas terbaik di Indonesia. Anda dapat membandingkan semua sekuritas. Di lengkapi dengan informasi setoran awal, fee buy/sell, trading platform dan masih banyak lagi.

MNC Sekuritas - Invest With The Best

Copyright © undefined MNC Sekuritas. All Right Reserved.

A Member of MNC Group

Section references are to the Internal Revenue Code unless otherwise noted.

Future developments. Information about developments affecting Form W-9 (such as legislation enacted after we release it) is at www.irs.gov/fw9.

An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following:

Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN.

If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding? on page 2.

By signing the filled-out form, you:

Note. If you are a U.S. person and a requester gives you a form other than Form W-9 to request your TIN, you must use the requester’s form if it is substantially similar to this Form W-9.

Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are:

Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax under section 1446 on any foreign partners’ share of effectively connected taxable income from such business. Further, in certain cases where a Form W-9 has not been received, the rules under section 1446 require a partnership to presume that a partner is a foreign person, and pay the section 1446 withholding tax. Therefore, if you are a U.S. person that is a partner in a partnership conducting a trade or business in the United States, provide Form W-9 to the partnership to establish your U.S. status and avoid section 1446 withholding on your share of partnership income.

In the cases below, the following person must give Form W-9 to the partnership for purposes of establishing its U.S. status and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States:

Foreign person. If you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person, do not use Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities).

Nonresident alien who becomes a resident alien. Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However, most tax treaties contain a provision known as a “saving clause.” Exceptions specified in the saving clause may permit an exemption from tax to continue for certain types of income even after the payee has otherwise become a U.S. resident alien for tax purposes.

If you are a U.S. resident alien who is relying on an exception contained in the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you must attach a statement to Form W-9 that specifies the following five items:

Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under U.S. law, this student will become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first protocol) and is relying on this exception to claim an exemption from tax on his or her scholarship or fellowship income would attach to Form W-9 a statement that includes the information described above to support that exemption.

If you are a nonresident alien or a foreign entity, give the requester the appropriate completed Form W-8 or Form 8233.

What is backup withholding?. Persons making certain payments to you must under certain conditions withhold and pay to the IRS 28% of such payments. This is called “backup withholding.” Payments that may be subject to backup withholding include interest, tax-exempt interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, payments made in settlement of payment card and third party network transactions, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding.

You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return.

Payments you receive will be subject to backup withholding if:

Certain payees and payments are exempt from backup withholding. See Exempt payee code on page 3 and the separate Instructions for the Requester of Form W-9 for more information.

Also see Special rules for partnerships above.