tag:blogger.com,1999:blog-83086418322435674832024-02-21T08:37:35.184-08:00PAJAK PENGHASILAN Pasal 21,22,23,24,25 dan 26anik murofiahhttp://www.blogger.com/profile/05779456034297149165noreply@blogger.comBlogger6125tag:blogger.com,1999:blog-8308641832243567483.post-26500249088846138672011-05-13T18:20:00.001-07:002011-05-13T18:20:56.132-07:00Pajak Penghasilan pasal 21<!--[if !mso]> <style>
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><span lang="IN" style="color: #221d1f; font-family: "Arial","sans-serif"; font-size: 9.5pt; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><i><span lang="IN" style="color: #f79646; font-family: Broadway; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: accent6;">OBJEK PAJAK PPh PASAL 21</span></i></b><span lang="IN" style="color: #f79646; font-family: Broadway; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: accent6;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Keputusan Dirjen Pajak No Kep-545/PJ/2000 tanggal 29 Desember 2000, yang dimaksud Objek Pajak Penghasilan pasal 21 adalah penghasilan yang dipotong oleh pemotong pajak untuk dikenakan Pajak Penghasilan Pasal 21. Yang termasuk objek pajak PPh Pasal 21 adalah :</span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Pegawai tetap, penerima pensiun bulanan, pegawai tidak tetap, pemagang dan calon pegawai serta <span style="mso-spacerun: yes;"> </span>distributor MLM/direct selling dan kegiatan sejenis, dikenakan tarif Pasal 17 Undang-undang PPh dikalikan dengan Penghasilan Kena Pajak (PKP). PKP dihitung berdasarkan sebagai berikut:<br />
- Pegawai Tetap; Penghasilan bruto dikurangi biaya jabatan (5% dari penghasilan bruto, maksimum Rp 6.000.000,- setahun atau Rp 500.000,- (sebulan); dikurangi iuran pensiun. Iuran jaminan hari tua, dikurangi Penghasilan Tidak Kena Pajak (PTKP).<br />
- Penerima Pensiun Bulanan; Penghasilan bruto dikurangi biaya pensiun (5% dari penghasilan bruto, maksimum Rp 2.400.000,- setahun atau Rp 200.000,- sebulan); dikurangi PTKP. <br />
- Pegawai tidak tetap, pemagang, calon pegawai : Penghasilan bruto dikurangi PTKP yang diterima atau diperoleh untuk jumlah yang disetahunkan.<br />
- Distributor Multi Level Marketing/direct selling dan kegiatan sejenis; penghasilan bruto tiap bulan dikurangi PTKP perbulan.</span><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Penerima honorarium, uang saku, hadiah atau penghargaan, komisi, bea siswa, dan pembayaran lain sebagai imbalan atas jasa dan kegiatan yang jumlahnya dihitung tidak atas dasar banyaknya hari yang diperlukan untuk menyelesaikan jasa atau kegiatan; mantan pegawai yang menerima jasa produksi, tantiem, gratifikasi, bonus; peserta program pensiun yang menarik dananya pada dana pensiun; dikenakan tarif berdasarkan Pasal 17 Undang-undang PPh dikalikan dengan penghasilan bruto</span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Tenaga Ahli yang melakukan pekerjaan bebas (pengacara, akuntan, arsitek, dokter, konsultan, notaris, penilai dan aktuaris) dikenakan tarif PPh Psl 17 x 50% dari perkiraan penghasilan bruto - PTKP perbulan</span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Pegawai harian, pegawai mingguan, pemagang, dan calon pegawai, serta pegawai tidak tetap lainnya yang menerima upah harian, upah mingguan, upah satuan, upah borongan dan uang saku harian yang besarnya melebihi Rp.150.000 sehari tetapi dalam satu bulan takwim jumlahnya tidak melebihi Rp. 1.320.000,- dan atau tidak di bayarkan secara bulanan, maka PPh Pasal 21 yang terutang dalam sehari adalah dengan menerapkan tarif 5% dari penghasilan bruto setelah dikurangi Rp. 150.000. Bila dalam satu bulan takwim jumlahnya melebihi Rp.1.320.000,- sebulan, maka besarnya PTKP yang dapat dikurangkan untuk satu hari adalah sesuai dengan jumlah PTKP sebenarnya dari penerima penghasilan yang bersangkutan dibagi 360.</span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5. Penerima pesangon, tebusan pensiun, Tunjangan Hari Tua atau Jaminan Hari Tua yang dibayarkan sekaligus dikenakan tarif PPh final sebagai berikut:<br />
- 5% dari penghasilan bruto diatas Rp 25.000.000 s.d. Rp. 50.000.000.<br />
- 10% dari penghasilan bruto diatas Rp. 50.000.000 s.d. Rp. 100.000.000.<br />
- 15% dari penghasilan bruto diatas Rp. 100.000.000 s.d.Rp. 200.000.000.<br />
- 25% dari penghasilan bruto diatas Rp. 200.000.000.<br />
Penghasilan bruto sampai dengan Rp. 25.000.000,- dikecualikan dari pemotongan pajak.</span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6. Pejabat Negara, PNS, anggota TNI/POLRI yang menerima honorarium dan imbalan lain yang sumber dananya berasal dari Keuangan Negara atau Keuangan Daerah dipotong PPh Ps. 21 dengan tarif 15% dari penghasilan bruto dan bersifat final, kecuali yang dibayarkan kepada PNS Gol. lId kebawah, anggota TNI/POLRI Peltu kebawah/ Ajun Insp./Tingkat I Kebawah.</span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.PTKP adalah :</span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 32.25pt;" valign="top" width="43"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><b><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">No</span></b><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 270.75pt;" valign="top" width="361"> <div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;"><b><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keterangan</span></b><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 106.5pt;" valign="top" width="142"> <div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;"><b><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setahun</span></b><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="padding: 0in 0in 0in 0in; width: 32.25pt;" valign="top" width="43"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span></div></td> <td style="padding: 0in 0in 0in 0in; width: 270.75pt;" valign="top" width="361"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diri Wajib Pajak Pajak Orang Pribadi</span></div></td> <td style="padding: 0in 0in 0in 0in; width: 106.5pt;" valign="top" width="142"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp. 15.840.000</span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="padding: 0in 0in 0in 0in; width: 32.25pt;" valign="top" width="43"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span></div></td> <td style="padding: 0in 0in 0in 0in; width: 270.75pt;" valign="top" width="361"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tambahan untuk Wajib Pajak yang kawin</span></div></td> <td style="padding: 0in 0in 0in 0in; width: 106.5pt;" valign="top" width="142"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp. 1.320.000,-</span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="padding: 0in 0in 0in 0in; width: 32.25pt;" valign="top" width="43"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span></div></td> <td style="padding: 0in 0in 0in 0in; width: 270.75pt;" valign="top" width="361"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tambahan untuk seorang istri yang penghasilannya digabung dengan penghasilan suami.</span></div></td> <td style="padding: 0in 0in 0in 0in; width: 106.5pt;" valign="top" width="142"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp. 15.840.000,-</span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 32.25pt;" valign="top" width="43"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span></div></td> <td style="padding: 0in 0in 0in 0in; width: 270.75pt;" valign="top" width="361"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tambahan untuk setiap anggota keturunan sedarah semenda dalam garis keturunan lurus serta anak angkat yang diatnggung sepenuhnya , maksimal 3 orang untuk setiap keluarga</span></div></td> <td style="padding: 0in 0in 0in 0in; width: 106.5pt;" valign="top" width="142"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rp. 1.320.000,-</span></div></td> </tr>
</tbody></table><div class="MsoListParagraph" style="line-height: normal; margin-left: 37.55pt; mso-add-space: auto; mso-list: l1 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;"><span lang="IN" style="color: #221d1f; font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span>Tarif Pasal 17 Undang-undang Pajak Penghasilan adalah:</span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="padding: 0in 0in 0in 0in; width: 302.25pt;" valign="top" width="403"> <div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><b><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lapisan Penghasilan Kena Pajak</span></b><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1.5in;" valign="top" width="144"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif Pajak</span></b><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="padding: 0in 0in 0in 0in; width: 302.25pt;" valign="top" width="403"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sampai dengan Rp. 50.000.000,-</span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1.5in;" valign="top" width="144"> <div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5%</span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="padding: 0in 0in 0in 0in; width: 302.25pt;" valign="top" width="403"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diatas Rp. 50.000.000,- sampai dengan Rp. 250.000.000,-</span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1.5in;" valign="top" width="144"> <div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">15%</span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="padding: 0in 0in 0in 0in; width: 302.25pt;" valign="top" width="403"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diatas Rp. 250.000.000,- sampai dengan Rp. 500.000.000,-</span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1.5in;" valign="top" width="144"> <div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">25%</span></div></td> </tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"> <td style="padding: 0in 0in 0in 0in; width: 302.25pt;" valign="top" width="403"> <div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diatas Rp. 500.000.000,-</span></div></td> <td style="padding: 0in 0in 0in 0in; width: 1.5in;" valign="top" width="144"> <div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;"><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">30%</span></div></td> </tr>
</tbody></table><strong><span lang="IN" style="color: #f79646; font-family: Broadway; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-themecolor: accent6;">Contoh Penghitungan Pemotongan PPh PasaL 21</span></strong><span lang="IN" style="color: #f79646; font-family: Broadway; font-size: 10.0pt; mso-themecolor: accent6;"></span><br />
<strong><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: Arial;">1. Penghasilan Pegawai Tetap yang diterima Bulanan</span></strong><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: Arial;"><br />
Contoh:<br />
Saefudin adalah pegawai tetap di PT Insan Selalu Lestari sejak 1 Januari 2009. la memperoleh gaji <br />
sebulan sebesar Rp. 2.000.000,- dan membayar iuran pensiun sebesar Rp. 25.000,- sebulan. Saefudin menikah tetapi belum mempunyai anak (status K/0).</span><br />
<strong><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: Arial;">Penghitungan PPh Ps. 21</span></strong><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: Arial;"><br />
<strong><span style="font-family: "Berlin Sans FB","sans-serif"; mso-bidi-font-family: Arial;">Penghitungan PPh Ps. 21 terutang</span></strong><br />
Gaji Sebulan = 2.000.000<br />
Pengh. bruto = 2.000.000</span><br />
<strong><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: Arial;">Pengurangan</span></strong><span lang="IN" style="color: #221d1f; font-family: "Berlin Sans FB","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: Arial;"><br />
Biaya Jabatan: = 5%x 2.000.000<span style="mso-tab-count: 3;"> </span>=<span style="mso-tab-count: 1;"> </span>100.000<span style="mso-tab-count: 1;"> </span> <span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 6;"> </span><span style="mso-tab-count: 1;"> </span><br />
Iuran pensiun <span style="mso-tab-count: 5;"> </span>= <span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>25.000<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><br />
Total Pengurangan<span style="mso-tab-count: 4;"> </span>=<span style="mso-tab-count: 1;"> </span> 125.000<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><br />
Pengh netto sebulan <span style="mso-tab-count: 4;"> </span>= <span style="mso-spacerun: yes;"> </span>1.875.000<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><br />
Pengh. Netto setahun 12 x 1.875.000 <span style="mso-tab-count: 2;"> </span>=<span style="mso-spacerun: yes;"> </span>22.500.000<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><br />
PTKP setahun:<br />
WP sendiri<span style="mso-tab-count: 5;"> </span>=<span style="mso-spacerun: yes;"> </span>15.840.000<span style="mso-tab-count: 2;"> </span> <span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><br />
Tambahan WP kawin <span style="mso-tab-count: 4;"> </span>=<span style="mso-spacerun: yes;"> </span>1.320.000<span style="mso-tab-count: 1;"> </span> <span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><br />
Total PTKP <span style="mso-tab-count: 5;"> </span>=<span style="mso-spacerun: yes;"> </span>17.160.000<span style="mso-tab-count: 3;"> </span> <span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 5;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><br />
PKP setahun<span style="mso-tab-count: 5;"> </span>= <span style="mso-spacerun: yes;"> </span>5.340.000<span style="mso-tab-count: 2;"> </span> <span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span><br />
PPh Ps.21 = 5% x 5.340.000<span style="mso-tab-count: 3;"> </span>= <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>267.000<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><br />
PPh Ps. 21 sebulan <span style="mso-tab-count: 4;"> </span>=<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>22.250<span style="mso-tab-count: 1;"> </span> <span style="mso-tab-count: 5;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span><br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><i><span lang="IN" style="color: #f79646; font-family: Broadway; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: accent6;">SUBJEK PAJAK PPh PASAL 21</span></i></b><span lang="IN" style="color: #f79646; font-family: Broadway; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: accent6;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penerimaan penghasilan atau subjek pajak yang dipotong Pajak Penghasilan pasal 21 menurut Keputusan Dirjen Pajak Nomor KEP-545/PJ/2000 adalah:</span></div><ul type="disc"><li class="MsoNormal" style="line-height: normal; mso-list: l5 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><i><span lang="IN" style="color: red; font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pejabat Negara</span></i></b><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yang meliputi: (1) Presiden dan Wakil Presiden, (2) Ketua, Wakil Ketua, dan Anggota DPR/MPR, DPRD Propinsi, dan DPRD Kabupaten/Kota, (3) Ketua dan Wakil Ketua Badan Pemeriksaan Keuangan, (4) Ketua dan Wakil Ketua, Ketua Muda, dan Hakim Mahkamah Agung, (5) Menteri, Menteri Negara, dan Menteri Muda, (6) Jaksa Agung, (7) Gubernur dan Wakil Gubernur Kepala Daerah Propinsi, (8) Bupati dan Wakil Bupati Daerah Kabupaten, dan (9) Walikota dan Wakil Walikota;</span></li>
</ul><ul type="disc"><li class="MsoNormal" style="line-height: normal; mso-list: l9 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><i><span lang="IN" style="color: red; font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pegawai Negeri Sipil (PNS)</span></i></b><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah PNS-Pusat, PNS-Daerah, dan PNS lainnya yang ditetapkan dengan dengan Peraturan Pemerintah sebagaimana diatur dalam undang-undang Nomor 8 Tahun 1974;</span></li>
</ul><ul type="disc"><li class="MsoNormal" style="line-height: normal; mso-list: l6 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><i><span lang="IN" style="color: red; font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pegawai</span></i></b><span lang="IN" style="color: red; font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">adalah setiap orang pribadi, yang melakukan pekerjaan berdasarkan suatu perjanjian atau kesepakatan kerja baik tertulis maupun tidak tertulis, termasuk yang melakukan pekerjaan dalam jabatan negeri atau badan usaha milik negara dan badan usaha milik daerah;</span></li>
</ul><ul type="disc"><li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><i><span lang="IN" style="color: red; font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pegawai tetap</span></i></b><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yaitu orang pribadi yang bekerja pada pemberi kerja yang menerima atau memperoleh gaji dalam jumlah tertentu secara berkala, termasuk anggota dewan komisaris dan anggota pengawas yang secara teratur ikut serta melaksanakan kegiatan perusahaan;</span></li>
</ul><ul type="disc"><li class="MsoNormal" style="line-height: normal; mso-list: l7 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><i><span lang="IN" style="color: red; font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pegawai lepas</span></i></b><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah orang pribadi yang bekerja pada pemberi kerja dan hanya menerima upah apabila orang pribadi yang bersangkutan bekerja;</span></li>
</ul><ul type="disc"><li class="MsoNormal" style="line-height: normal; mso-list: l4 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><i><span lang="IN" style="color: red; font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penerimaan pensiun</span></i></b><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yaitu orang pribadi atau ahli warisnya yang menerima atau memperoleh imbalan untuk pekerjaan yang dilakukan dimasa lalu, termasuk orang pribadi atau ahli warisnya yang menerima Tabungan Hari Tua atau Jaminan Hari Tua;</span></li>
</ul><ul type="disc"><li class="MsoNormal" style="line-height: normal; mso-list: l8 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><i><span lang="IN" style="color: red; font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penerima honorarium</span></i></b><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yaitu orang pribadi yang menerima atau memperoleh imbalan hubungan dengan jasa, jabatan, atau kegiatan yang dilakukannya;</span></li>
</ul><ul type="disc"><li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><i><span lang="IN" style="color: red; font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penerima Upah</span></i></b><span lang="IN" style="color: red; font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yaitu orang pribadi yang menerima upah harian, upah mingguan, upah borongan, atau upah satuan;</span></li>
</ul><ul type="disc"><li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><i><span lang="IN" style="color: red; font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Orang pribadi lainnya</span></i></b><span lang="IN" style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yang menerima atau memperoleh penghasilan sehubungan dengan pekerjaan, jasa, dan kegiatan dari Pemotong Pajak. Serta orang pribadi lainnya yang menerima atau memperoleh penghasilan sehubungan dengan pekerjaan atau jabatan, jasa, dan kegiatan dari Pemotongan Pajak.</span></li>
</ul>anik murofiahhttp://www.blogger.com/profile/05779456034297149165noreply@blogger.com0tag:blogger.com,1999:blog-8308641832243567483.post-10303799659885948782011-05-13T18:19:00.003-07:002011-05-13T18:19:59.289-07:00Pajak Penghasilan pasal 22<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;"><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 10pt;">PPh pasal 22 membahas tentang penghasilan yang berasal dari penjualan pada instansi pemerintah, impor, dan industri tertentu (industri rokok, industri kertas, industri otomotif, industri semen, industri baja, Pertamina Bulog untuk tepung terigu dan gula pasir).</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 10pt;">Tarif PPh pasal 22 atas penjualan instansi pemerintah :</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;"><span lang="IN" style="color: #31849b; font-family: Broadway; font-size: 10pt;">PPh pasal 22 bendaharawan = 1,5% x nilai penjualan</span><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 10pt;"></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 10pt;">Tarif PPh pasal 22 atas impor :</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: -.25in;"><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 10pt;"> 1.</span><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 7pt;"> </span><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 7pt;"> </span><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 10pt;">Bila importir memiliki API (Angka Pengenal Impor)</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span lang="IN" style="color: #31849b; font-family: Broadway; font-size: 10pt;"> PPh pasal 22 impor = 2,5% x nilai impor</span><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 10pt;"></span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: -.25in;"><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 10pt;"> 2.</span><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 7pt;"> </span><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 7pt;"> </span><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 10pt;">Bila importir tidak memiliki API</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;"><span lang="IN" style="color: #31849b; font-family: Broadway; font-size: 10pt;"> PPh pasal 22 impor = 7,5% x nilai impor</span><span lang="IN" style="color: #222222; font-family: Broadway; font-size: 10pt;"></span></div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;"><span lang="IN" style="color: #222222; font-family: Symbol; font-size: 10pt;"><img alt="*" height="11" src="file:///C:/Users/Ucriet/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="11" /><span style="font: 7pt "Times New Roman";"> </span></span><span lang="IN" style="color: #221d1f; font-family: Broadway; font-size: 9.5pt;">Atas penjualan hasil produksi atau penyerahan barang oleh Pertamina dan badan usaha lainnya yang bergerak dalam bidang bahan bakar minyak jenis premix, super TT dan gas adalah sebagai berikut:</span><span lang="IN" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10pt;"></span></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;"><br />
</div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 5.4pt; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 74.6pt;" valign="top" width="99"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">Jenis Bahan Bakar </span></b><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> <td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 80.35pt;" valign="top" width="107"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">SPBI Swastanisasi (%dari penjualan)</span></b><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> <td style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">SPBU Pertamina (%dari penjualan)</span></b><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 74.6pt;" valign="top" width="99"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">Premiun</span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 80.35pt;" valign="top" width="107"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">0,3</span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">0,25</span></div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 74.6pt;" valign="top" width="99"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">Solar </span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 80.35pt;" valign="top" width="107"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">0,3</span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">0,25</span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 74.6pt;" valign="top" width="99"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">Premix/SuperTT</span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 80.35pt;" valign="top" width="107"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">0,3</span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">0,25</span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> </tr>
<tr style="mso-yfti-irow: 4;"> <td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 74.6pt;" valign="top" width="99"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">Minyak Tanah</span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 80.35pt;" valign="top" width="107"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><br />
</div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">0,3</span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> </tr>
<tr style="mso-yfti-irow: 5;"> <td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 74.6pt;" valign="top" width="99"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">Gas LPG</span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 80.35pt;" valign="top" width="107"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><br />
</div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">0,3</span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> </tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;"> <td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 74.6pt;" valign="top" width="99"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">Pelumas </span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 80.35pt;" valign="top" width="107"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><br />
</div></td> <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 5.4pt 0in 5.4pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;">0</span><span lang="IN" style="color: #984806; font-family: "Arial Rounded MT Bold","sans-serif"; font-size: 12pt;"></span></div></td> </tr>
</tbody></table><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 37.55pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><i><span lang="IN" style="color: red; font-family: "Bernard MT Condensed","serif"; font-size: 12pt;">Catatan:</span></i></b><span lang="IN" style="color: red; font-family: "Bernard MT Condensed","serif"; font-size: 12pt;"><br />
<i>Pungutan PPh Pasal 22 kepada penyalur /dealer/agen,bersifat final.</i></span><span lang="IN" style="color: #221d1f; font-family: Broadway; font-size: 10pt;"></span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 37.55pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 37.55pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><br />
</div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 37.55pt; mso-add-space: auto; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -.25in;"><span lang="IN" style="color: #221d1f; font-family: Symbol; font-size: 10pt;"><img alt="*" height="11" src="file:///C:/Users/Ucriet/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="11" /><span style="font: 7pt "Times New Roman";"> </span></span><span lang="IN" style="color: #221d1f; font-family: Broadway; font-size: 10pt;"> Atas pembelian bahan-bahan untuk keperluan industri atau ekspor dari pedagang pengumpul (angka II butir 7) ditetapkan sebesar 0,5 % dari harga pembelian tidak termasuk PPN.</span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><span lang="IN" style="color: #7030a0; font-family: Algerian; font-size: 12pt;"> </span></b><b><span lang="IN" style="color: #7030a0; font-family: Algerian; font-size: 14pt;">Pengecualian Pemungutan PPh Pasal 22</span></b><span lang="IN" style="color: #221d1f; font-family: "Arial","sans-serif"; font-size: 9.5pt;"><br />
</span><span lang="IN" style="color: #221d1f; font-family: Broadway; font-size: 10pt;">1. Impor barang dan atau penyerahan barang yang berdasarkan ketentuan peraturan perundang-undangan tidak terutang PPh, dinyatakan dengan Surat Keterangan Bebas (SKB).<br />
2. Impor barang yang dibebaskan dari Bea Masuk dan atau Pajak Pertambahan Nilai; dilaksanakan oleh DJBC.<br />
3. Impor sementara jika waktu impornya nyata-nyata dimaksudkan untuk diekspor kembali, dan dilaksanakan oleh Dirjen BC.<br />
4. Pembayaran atas pembelian barang oleh pemerintah yang jumlahnya paling banyak Rp. 1.000.000,- (satu juta rupiah) dan tidak merupakan pembayaran yang terpecah-pecah.<br />
5. Pembayaran untuk pembelian bahan bakar minyak, listrik, gas, air minum/PDAM, benda-benda pos.<br />
6. Emas batangan yang akan di proses untuk menghasilkan barang perhiasan dari emas untuk tujuan ekspor, dinyatakan dengan SKB.<br />
7. Pembayaran/pencairan dana Jaring Pengaman Sosial oleh Kantor Perbendaharaan dan Kas Negara.<br />
8. Impor kembali (re-impor) yang memenuhi syarat yang ditentukan oleh DJBC. <br />
9. Pembayaran untuk pembelian gabah dan atau beras oleh Bulog.</span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><span lang="IN" style="color: #00b0f0; font-family: Algerian; font-size: 12pt;">. Saat Terutang dan Pelunasan/Pemungutan PPh Pasal 22</span></b><span lang="IN" style="color: #00b0f0; font-family: Algerian;"><br />
</span><span lang="IN" style="color: #221d1f; font-family: Broadway; font-size: 10pt;">1. Atas impor barang terutang dan dilunasi bersamaan dengan saat pembayaran Bea Masuk. Dalam hal pembayaran Bea Masuk ditunda atau dibebaskan, maka PPh Pasal 22 terutang dan dilunasi pada saat penyelesaian dokumen Pemberitahuan Impor Barang (PIB);<br />
2. Atas pembelian barang (angka II butir 2,3, dan 4) terutang dan dipungut pada saat pembayaran;<br />
3. Atas penjualan hasil produksi (angka II butir 5) terutang dan dipungut pada saat penjualan;<br />
4. Atas penjualan hasil produksi (angka II butir 6) dipungut pada saat penerbitan Surat Perintah Pengeluaran Barang (Delivery Order);<br />
5. Atas pembelian bahan-bahan (angka II butir 7) terutang dan dipungut pada saat pembelian.</span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><span lang="IN" style="color: #943634; font-family: Algerian;"> </span></b><b><span lang="IN" style="color: #943634; font-family: Algerian; font-size: 12pt;">Tata Cara Pemungutan, Penyetoran, dan Pelaporan PPh Pasal 22</span></b><span lang="IN" style="color: #221d1f; font-family: "Arial","sans-serif"; font-size: 9.5pt;"><br />
</span><span lang="IN" style="color: #221d1f; font-family: Broadway; font-size: 10pt;">1. PPh Pasal 22 atas impor barang (angka II butir 1) disetor oleh importir dengan menggunakan formulir Surat Setoran Pajak, Cukai dan Pabean (SSPCP).PPh Pasal 22 atas impor barang yang dipungut oleh DJBC harus disetor ke Bank Persepsi atau Kantor Pos dan Giro dalam jangka waktu 1(satu) hari setelah pemu-ngutan pajak dan dilaporkan ke KPP secara mingguan paling lambat 7 (tujuh) hari setelah batas waktu penyetoran pajak berakhir.<br />
2. PPh Pasal 22 atas pembelian barang (angka II butir 2 dan 3) disetor oleh pemungut atas nama dan NPWP Wajib Pajak ke Bank Persepsi atau Kantor Pos dan Giro secara kolektif pada hari yang sama dengan pelaksanaan pembayaran atas penyerahan barang. Pemungut menerbitkan bukti pungutan rangkap tiga, yaitu:<br />
- lembar pertama untuk pembeli;<br />
- lembar kedua sebagai lampiran laporan bulanan ke Kantor Pelayanan Pajak;<br />
- lembar ketiga untuk arsip Pemungut Pajak yang bersangkutan, dan dilaporkan ke KPP paling lambat 14 (empat belas) hari setelah masa pajak berakhir.<br />
3. PPh Pasal 22 atas pembelian barang (angka II butir 4) disetor oleh pemungut atas nama Wajib Pajak ke Bank Persepsi atau Kantor Pos dan Giro paling lambat tanggal 10 (sepuluh) bulan takwim berikutnya dengan menggunakan formulir SSP dan menyampaikan SPT Masa ke KPP paling lambat 20 (dua puluh) hari setelah masa pajak berakhir.<br />
4. PPh Pasal 22 atas penjualan hasil produksi (angka II butir 5 dan 7) disetor oleh pemungut atas nama wajib pajak ke Bank Persepsi atau Kantor Pos dan Giro paling lambat tanggal 10 (sepuluh) bulan takwim berikutnya dengan menggunakan formulir SSP. Pemungut menyampaikan SPT Masa ke KPP paling lambat 20 (dua puluh) hari setelah masa pajak berakhir.<br />
5. PPh Pasal 22 atas penjualan hasil produksi (angka II butir6) disetor sendiri oleh Wajib Pajak ke Bank Persepsi atau Kantor Pos dan Giro sebelum Surat Perintah Pengeluaran Barang (delivery order) ditebus dengan menggunakan SSP. Pemungut wajib menerbitkan bukti pemungutan PPh Ps. 22 rangkap 3 yaitu:<br />
- lembar pertama untuk pembeli;<br />
- lembar kedua sebagai lampiran laporan bulanan kepada Kantor Pelayanan Pajak;<br />
- lembar ketiga untuk arsip Pemungut Pajak yang bersangkutan.<br />
Pelaporan dilakukan dengan cara menyampaikan SPT Masa ke KPP setempat paling lambat 20 (dua puluh) hari setelah Masa Pajak berakhir.</span></div>anik murofiahhttp://www.blogger.com/profile/05779456034297149165noreply@blogger.com0tag:blogger.com,1999:blog-8308641832243567483.post-27565398386886123892011-05-13T18:19:00.001-07:002011-05-13T18:19:16.310-07:00Pajak Penghasilan pasal 23<!--[if !mso]> <style>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><b><span lang="IN" style="color: #7030a0; font-family: Algerian; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian</span></b><span lang="IN" style="color: #7030a0; font-family: Algerian; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span lang="IN" style="color: #221d1f; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Penghasilan (PPh) Pasal 23 adalah pajak yang dipotong atas penghasilan yang berasal dari modal, penyerahan jasa, atau hadiah dan penghargaan, selain yang telah dipotong PPh Pasal 21.</span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><span lang="IN" style="color: #00b050; font-family: Algerian; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemotong dan Penerima Penghasilan yang Dipotong PPh Pasal 23</span></b><span lang="IN" style="color: #00b050; font-family: Algerian; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span lang="IN" style="color: #0070c0; font-family: "Bernard MT Condensed","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Pemotong PPh Pasal 23:</span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a. badan pemerintah;<br />
b. Wajib Pajak badan dalam negeri;<br />
c. penyelenggaraan kegiatan;<br />
d. bentuk usaha tetap (BUT); <br />
e. perwakilan perusahaan luar negeri lainnya;<br />
f. Wajib Pajak Orang pribadi dalam negeri tertentu, yang ditunjuk oleh Direktur Jenderal Pajak</span><span lang="IN" style="color: #221d1f; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span lang="IN" style="color: #548dd4; font-family: "Bernard MT Condensed","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">2. Penerima penghasilan yang dipotong PPh Pasal 23:<br style="mso-special-character: line-break;" /> <br style="mso-special-character: line-break;" /> </span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #221d1f; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a. WP dalam negeri;<br />
b. BUT</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;"><b><i><span lang="IN" style="color: red; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: Aharoni; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif dan Objek PPh Pasal 23 dipotong Pajak Penghasilan sebesar 2% (dua persen) dari jumlah bruto dan tidak termasuk Pajak Pertambahan Nilai</span></i></b><i><span lang="IN" style="color: red; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: Aharoni; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></i></div><div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;"><b><span lang="IN" style="color: #e36c0a; font-family: Algerian; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: accent6; mso-themeshade: 191;">Saat Terutang, Penyetoran, dan SPT Masa PPh Pasal 23</span></b><span lang="IN" style="color: #e36c0a; font-family: Algerian; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: accent6; mso-themeshade: 191;"><br />
</span><span lang="IN" style="color: #221d1f; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a. PPh Pasal 23 terutang pada akhir bulan dilakukannya pembayaran atau akhir bulan terutangnya penghasilan yang bersangkutan, tergantung peristiwa yang terjadi terlebih dahulu.<br />
<br />
b. PPh Pasal 23 disetor oleh Pemotong Pajak paling lambat tanggal sepuluh bulan takwim berikutnya setelah bulan saat terutang pajak.<br />
<br />
c. SPT Masa disampaikan ke Kantor Pelayanan Pajak setempat, paling lambat 20 hari setelah Masa Pajak berakhir.</span><span lang="IN" style="color: #221d1f; font-family: "Bernard MT Condensed","serif"; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><span lang="IN" style="color: red; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: Aharoni; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bukti Pemotong PPh Pasal 23</span></b><span lang="IN" style="color: red; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: Aharoni; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Pemotong Pajak harus memberikan Bukti Pemotongan PPh Pasal 23 kepada Wajib Pajak Orang Pribadi atau badan yang telah dipotong PPh Pasal 23.</span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 4; text-align: justify;"><b><span lang="IN" style="color: #984806; font-family: Algerian; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: accent6; mso-themeshade: 128;">Penghasilan Yang Dipotong PPh Pasal 23</span></b></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan pada penghasilan sebagai objek pemotongan PPh Pasal 23 adalah dihapuskannya Pasal 23 ayat (1) huruf b yaitu pengenaan PPh Pasal 23 yang bersifat final sebesar 15% (lima belas persen) dari jumlah bruto atas bunga simpanan yang dibayarkan oleh koperasi. Jenis penghasilan lainnya tetap yaitu, dividen, bunga royalti, hadiah dan penghargaan selain yang sudah dipotong PPh Pasal 21, sewa, imbalan jasa teknik, jasa manajemen, jasa konstruksi dan jasa konsultan dan “jasa lain” selain yang telah dipotong PPh Pasal 21. Penentuan “jasa lain” dalam UU PPh yang baru diatur dalam Peraturan Menteri Keuangan, sementara dalam ketentuan lama, penentuannya dilakukan oleh Keputusan Direktur Jenderal Pajak.</span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jenis-jenis penghasilan yang dikecualikan sebagai objek pemotongan PPh Pasal 23, sebagaimana diatur dalam Pasal 23 ayat (4) adalah sebagai berikut :</span></div><ol start="1" style="margin-top: 0in;" type="1"><li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-top: 6.15pt; mso-list: l2 level1 lfo1; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; letter-spacing: -.15pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">penghasilan yang dibayar atau terutang kepada bank (<i>tidak berubah</i>) </span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-top: 5.8pt; mso-list: l2 level1 lfo1; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sewa yang dibayarkan atau terutang sehubungan dengan sewa guna usaha dengan <span style="letter-spacing: -.15pt;">hak opsi (<i>tidak berubah</i>) </span></span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-top: 5.8pt; mso-list: l2 level1 lfo1; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dividen sebagaimana dimaksud dalam Pasal 4 ayat (3) huruf f dan dividen yang <span style="letter-spacing: -.1pt;">diterima oleh orang pribadi sebagaimana dimaksud dalam Pasal 17 ayat (2c) (<i>ketentuan baru dalam frasa berwarna biru</i>)</span></span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-top: 5.85pt; mso-list: l2 level1 lfo1; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bunga obligasi sebagaimana dimaksud dalam Pasal 4 ayat (3) huruf j (<i>ketentuan ini dihapus sesuai dengan perubahan di Pasal 4 ayat (3) Undang-undang PPh</i>) </span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-top: 6.15pt; mso-list: l2 level1 lfo1; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; letter-spacing: -.15pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bagian laba sebagaimana dimaksud dalam Pasal 4 ayat (3) huruf i (<i>tidak berubah</i>) </span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-top: 5.85pt; mso-list: l2 level1 lfo1; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; letter-spacing: -.1pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sisa hasil usaha koperasi yang dibayarkan oleh koperasi kepada anggotanya (<i>tidak berubah</i>)</span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-top: 6.15pt; mso-list: l2 level1 lfo1; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bunga simpanan yang tidak melebihi batas yang ditetapkan dengan Keputusan Menteri Keuangan yang dibayarkan oleh koperasi kepada anggotanya (<i>ketentuan ini dihapus sehingga pengenaan PPh nya kembali pada ketentuan Pasal 23 ayat (1) huruf a, atau akan dikenakan PPh Final tersendiri berdasar Pasal 4 ayat(2)?</i>) </span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-top: 5.9pt; mso-list: l2 level1 lfo1; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; letter-spacing: -.05pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">penghasilan yang dibayar atau terutang kepada badan usaha atas jasa keuangan yang </span><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">berfungsi sebagai penyalur pinjaman dan/atau pembiayaan yang diatur dengan <span style="letter-spacing: -.15pt;">Peraturan Menteri Keuangan (<i>ketentuan ini sama sekali baru, nampaknya untuk memberikan keadilan antara bank dan lembaga keuangan yang kegiatan usahanya mirip dengan bank</i>).</span></span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
</ol><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 4; text-align: justify;"><b><span lang="IN" style="color: #548dd4; font-family: Algerian; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themetint: 153;">Tarif PPh Pasal 23</span></b></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam ketentuan lama, struktur tarif PPh Pasal 23 adalah sebagai berikut :</span></div><ol start="1" type="1"><li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif 15% x Penghasilan Bruto dan bersifat tidak final dikenakan terhadap penghasilan berupa dividen, bunga, royalti dan hadiah dan penghargaan selain yang sudah dipotong PPh Pasal 21.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif 15% x Penghasilan Bruto dan </span><span lang="IN"><a href="http://dudiwahyudi.com/?p=43" target="_blank"><span style="color: blue; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bersifat final</span></a></span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> dikenakan kepada bunga simpanan yang dibayarkan koperasi yang jumlahnya melebihi Rp240.000,- sebulan.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">15% (lima belas persen) dari perkiraan penghasilan neto atas sewa dan penghasilan lain sehubungan dengan penggunaan harta; dan imbalan sehubungan dengan jasa teknik, jasa manajemen, jasa konstruksi, jasa konsultan, dan jasa lain selain jasa yang telah dipotong Pajak Penghasilan sebagaimana dimaksud dalam Pasal 21. Ketentuan mengenai jenis penghasilan dan besarnya perkiraan penghasilan neto diatur dalam Peraturan Dirjen Pajak Nomor PER-70/PJ/2007. Silahkan klik </span><span lang="IN"><a href="http://dudiwahyudi.com/tarif-efektif-pph-pasal-23"><span style="color: blue; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Daftar Tarif PPh Pasal 23</span></a></span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> untuk mengetahuinya.</span></li>
</ol><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam ketentuan baru Undang-undang Pajak Penghasilan, struktur tarifnya adalah sebagai berikut :</span></div><ol start="1" style="margin-top: 0in;" type="1"><li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l1 level1 lfo3; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tarif 15% x Penghasilan Bruto dan bersifat tidak final dikenakan terhadap penghasilan berupa dividen, bunga, royalti dan hadiah, penghargaan dan <b>bonus </b>selain yang sudah dipotong PPh Pasal 21. </span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l1 level1 lfo3; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dihapus</span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l1 level1 lfo3; tab-stops: list .5in; text-align: justify;"><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; letter-spacing: -.15pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sebesar 2% (dua persen) dari jumlah bruto atas: </span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<ul style="margin-top: 0in;" type="circle"><li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l1 level2 lfo3; tab-stops: list 1.0in; text-align: justify;"><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sewa dan penghasilan lain sehubungan dengan penggunaan harta, kecuali sewa dan penghasilan lain sehubungan dengan penggunaan harta yang telah dikenai <span style="letter-spacing: -.15pt;">Pajak Penghasilan sebagaimana dimaksud dalam Pasal 4 ayat (2); dan </span></span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l1 level2 lfo3; tab-stops: list 1.0in; text-align: justify;"><span lang="IN" style="color: #333333; font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">imbalan sehubungan dengan jasa teknik, jasa manajemen, jasa konstruksi, jasa konsultan, dan jasa lain selain jasa yang telah dipotong Pajak Penghasilan <span style="letter-spacing: -.15pt;">sebagaimana dimaksud dalam Pasal 21. </span></span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
</ul></ol><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari paragraf di atas bisa kita simpulkan bahwa pada <u>point 1 tidak mengalami perubahan berarti</u>. Pada point 2, PPh Pasal 23 Final atas bunga simpanan koperasi dihapuskan. Ketentuan mengenai bunga koperasi nampaknya akan masuk pada point 1 di mana dikenakan PPh Pasal 23 tidak final sebesar 15% dari penghasilan bruto tanpa ada pembatasan jumlah bunga yang selama ini kita kenal. </span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kalau kita cermati pada point 3, sebenarnya tak ada perubahan dari jenis penghasilannya. <u>Yang berubah adalah tarifnya!</u>. Selama ini PPh Pasal 23 ini dikenakan tarif 15% ini dari Perkiraan Penghasilan Neto. Besarnya perkiraan penghasilan neto ini ditetapkan oleh Keputusan/Peraturan Direktur Jenderal Pajak. Tahun 2009 nanti kita nampaknya harus mengucapkan selamat tinggal pada kata “perkiraan penghasilan neto” ini. Ya, mulai tahun 2009 nanti tarif PPh Pasal 23 hanya satu saja yaitu 2% dari penghasilan bruto. Lumayan kan, kita tak perlu lagi pusing dengan jenis-jenis jasa dan tarifnya yang banyak itu </span><span style="font-family: "Bernard MT Condensed","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes;"><img alt=":)" border="0" height="15" src="file:///C:/Users/Ucriet/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="15" /></span><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. Kita tinggal menunggu jenis “jasa lain” yang akan diatur dengan Peraturan Menteri Keuangan yang selama ini penentuan jenis “jasa lain” ini menjadi hak Direktur Jenderal Pajak. </span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><b><span lang="IN" style="color: #76923c; font-family: Algerian; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: accent3; mso-themeshade: 191;">Tarif Lebih Tinggi Bagi Wajib Pajak Tak Ber-NPWP</span></b><span lang="IN" style="color: #76923c; font-family: Algerian; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: accent3; mso-themeshade: 191;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berdasarkan Pasal 23 ayat (1a) Undang-undang Pajak Penghasilan yang baru,<span style="color: #333333;"> Wajib Pajak yang menerima atau memperoleh penghasilan yang merupakan objek pemotongan PPh Pasal 23 dan tidak memiliki Nomor Pokok Wajib Pajak (NPWP), maka besarnya tarif pemotongan PPh Pasal 23 adalah lebih tinggi 100% (seratus persen) daripada tarif PPh Pasal 23 umumnya<span style="letter-spacing: -.15pt;">. Saya menafsirkan ketentuan ini sebagai berikut. Jika bagi Wajib Pajak yang berNPWP dikenakan tarif 15%, maka bagi yang tidak berNWP akan dikenakan tarif 30%. Begitu juga jika Wajib Pajak berNPWP dikenakan tarif 2% maka bagi yang tidak berNPWP menjadi 4%. Ada yang punya penafsiran lain? Silahkan.</span></span></span></div>anik murofiahhttp://www.blogger.com/profile/05779456034297149165noreply@blogger.com6tag:blogger.com,1999:blog-8308641832243567483.post-31225915275383796282011-05-13T18:18:00.000-07:002011-05-13T18:18:46.794-07:00Pajak Penghasilan pasal 24<!--[if !mso]> <style>
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN"></span><span lang="IN" style="color: #7030a0; font-family: "Gill Sans Ultra Bold Condensed","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: Aharoni; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak penghasilan pasal 24</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Britannic Bold","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ialah Pajak penghasilan yang terutang atau dibayarkan di luar negeri atas penghasilan yang di terima atau yang diperoleh dari luar negeri yang dapat di kreditkan terhadap pajak penghasilan yang terhutang atas seluruh wajib pajak dalam negeri.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span lang="IN" style="color: #00b050; font-family: "Elephant","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Supaya tidak terjadi penghitungan ganda maka pajak tersebut dapat di kreditkan oleh perusahaan dengan cara:<br />
</span><span lang="IN" style="font-family: "Britannic Bold","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.Menghitung batas Maksimum pajak luar negeri<br />
2.Pajak penghasilan yang di kreditkan dalam pajak tahun yang sama</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <br />
<br />
</span><span lang="IN" style="color: #00b050; font-family: "Elephant","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rumus menghitung Maksimum Pajak Luar Negeri<br />
</span><span lang="IN" style="font-family: "Britannic Bold","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghasilan Luar Negri X PPH Terhutang<br />
Total Penghasilan Netto LN+DN<br />
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span lang="IN" style="color: #00b050; font-family: "Elephant","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cara Menghitung kredit pajak luar negeri yaitu :<br />
</span><span lang="IN" style="font-family: "Britannic Bold","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a. Pajak penghasilan yang dikenakan ialah pajak penghasilan pada tahun yang sama<br />
b. Menghitung batas maksimum kredit pajak luar negeri atau eksemi<br />
c. Bandingkan batas MKPLN(Maksimum Pajak Luar Negeri)dengan pajak yang dipotong diluar negeri dan PPh terutang pada tahun berjalan<br />
d. Yang boleh menjadi kredit pajak adalah yang jumlahnya lebih kecil kredit PPh 24 tidak boleh melebihi Jumlah PPh terhutang pada tahun berjalan<br />
e. Bila ada kerugian luar negeri tidak boleh di kompensasikan dengan penghasilanyang diterima di dalam negeri<br />
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
</span><span lang="IN" style="color: #7030a0; font-family: "Gill Sans Ultra Bold Condensed","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang dimaksud dengan Pajak atas penghasilan yang terutang di luar negeri adalah</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="IN" style="font-family: "Britannic Bold","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">pajak yang berkenaan atas usaha atau pekerjaan di luar negeri, sedangkan yang dimaksud pajak atas penghasilan yang dibayarkan di luar negeri adalah pajak atas penghasilan dari modal dan penghasilan lainnya di luar negeri misalnya bunga,deviden,royalty.<br />
<br />
Contoh Soal PPh 24 :<br />
PT.CNEA yang berada di Jakarta Mempunyai Penghasilan sebagai berikut :<br />
a. Di Negara Australia memperoleh Laba Rp 2000000000 dengan tariff pajak sebesar 40%(Rp 800000000)<br />
b. Di Negara Singapura Memperoleh Laba Rp4000000000 dengan tariff pajak sebesar 25% (Rp 1000000000)<br />
c. Di Negara Malaysia Rugi 3000000000<br />
d. Penghasilan Usaha dalam negeri 4000000000<br />
<br style="mso-special-character: line-break;" /> <br style="mso-special-character: line-break;" /> </span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><br />
</div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><br />
</div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="IN" style="color: #e36c0a; font-family: "Elephant","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: accent6; mso-themeshade: 191;">Perhitungan PPh 24 adalah sebagai berikut :</span><span lang="IN" style="color: #e36c0a; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: accent6; mso-themeshade: 191;"><br />
</span><span lang="IN" style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"><br />
</span><span lang="IN"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjDsu-jQK9oC1_ZEqXapFSgKCyC_LufjthhGgSW8OLztmO7qZJJOhCOB-Lb4JBATlYzrY6MVghP_Z2FVcbbol56dJarIQBHTiQ6PKyyIOdEJQlwVAp84H0fM8UuM3uYtxiKjsE2Iue0Ud0/s1600-h/Z.jpg"><span lang="EN-US" style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img alt="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjDsu-jQK9oC1_ZEqXapFSgKCyC_LufjthhGgSW8OLztmO7qZJJOhCOB-Lb4JBATlYzrY6MVghP_Z2FVcbbol56dJarIQBHTiQ6PKyyIOdEJQlwVAp84H0fM8UuM3uYtxiKjsE2Iue0Ud0/s320/Z.jpg" border="0" height="852" src="file:///C:/Users/Ucriet/AppData/Local/Temp/msohtmlclip1/01/clip_image004.jpg" width="606" /></span></span></a></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<br />
<br />
</span><span lang="IN" style="font-family: "Britannic Bold","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak yang terhutang di Australia Rp 1000000000, MKPLN yang dapat di kreditkan Rp 1193000000,kita ambil yang Rp 1000000000 (yang paling kecil ).Jadi jumlah kredit pajak luar negeri yang dikenakan adalah Rp 596500000 + Rp 1000000000 = Rp 1596500000<br />
<br />
Dari contoh di atas kita bisa lihat kerugian di Negara Malaysia Rp 2500000000 tidak di kompensasikan ( Tidak Seperti kalau kita menghitung PPh badan dalam negeri dimana kerugian akan mendapatkan kompensasi selama 5 tahun berturut-turut )<br />
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</div>anik murofiahhttp://www.blogger.com/profile/05779456034297149165noreply@blogger.com0tag:blogger.com,1999:blog-8308641832243567483.post-42189464685420530262011-05-13T18:16:00.000-07:002011-05-13T18:16:00.351-07:00Pajak Penghasilan pasal 25<!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 4;"><b><span lang="SV" style="color: #7030a0; font-family: "Franklin Gothic Medium Cond","sans-serif"; font-size: 24.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian Pajak penghasilan Pasal 25</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;"></span></b></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Penghasilan (disingkat PPh) dikenakan terhadap Wajib Pajak dalam satu periode tertentu yang dinamakan tahun pajak. Berdasarkan hal ini, maka perhitungan dan penghitungan PPh dilakukan setahun sekali yang dituangkan dalam SPT Tahunan. Nah, karena penghitungan PPh dilakukan setahun sekali, maka penghitungan ini harus dilakukan setelah satu tahun tersebut berakhir agar semua data penghasilan dalam satu tahun sudah diketahui. Untuk perusahaan, tentu saja data penghasilan ini harus menunggu laporan keuangan selesai dibuat.</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dengan cara seperti itu tentu saja jumlah PPh terutang yang wajib dibayar baru dapat diketahui ketika suatu tahun pajak telah berakhir. Agar pembayaran pajak tidak dilakukan sekaligus yang tentunya akan memberatkan, maka dibuatlah mekanisme pembayaran pajak di muka atau pembayaran cicilan setiap bulan. Pembayaran angsuran atau cicilan ini dinamakan Pajak Penghasilan Pasal 25.</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 4; text-align: justify;"><b><span lang="SV" style="color: red; font-family: Algerian; font-size: 22.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cara Mengitung PPh Pasal 25</span></b><b><span lang="IN" style="color: red; font-family: Algerian; font-size: 22.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Besarnya angsuran PPh Pasal 25 harus dihitung sesuai dengan ketentuan. Pada umumnya, cara menghitung PPh Pasal 25 didasarkan kepada data SPT Tahunan tahun sebelumnya. Artinya, kita mengasumsikan bahwa penghasilan tahun ini sama dengan penghasilan tahun sebelumnya. Tentu saja nanti akan ada perbedaan dengan kondisi sebenarnya ketika tahun pajak sekarang sudah berakhir. Selisih tersebutlah yang kita bayar sebagai kekurangan pajak akhir tahun. Kekurangan bayar akhir tahun ini biasa dinamakan PPh Pasal 29. Apabila selisihnya menunjukkan lebih bayar, maka kondisi ini dinamakan restitusi atau Wajib Pajak meminta kelebihan pembayaran pajak yang telah dilakukan.</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada umumnya angsuran pajak ini adalah sebesar Pajak Penghasilan terutang menurut SPT Tahunan Pajak Penghasilan tahun lalu dikuranggi dengan kredit pajak Pajak Penghasilan Pasal 21, 22, 23 dan Pasal 24, dibagi 12 atau banyaknya bulan dalam bagian tahun pajak.</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Misal, SPT Tahunan 2007 menunjukkan data sebagai berikut :</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Penghasilan terutang 50.000.000</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kredit Pajak PPh Pasal 21,22,23 dan 24 35.000.000</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Maka, PPh Pasal 25 tahun 2008 yang harus dibayar tiap bulan adalah sebagai berikut :</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Penghasilan terutang 50.000.000</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kredit Pajak PPh Pasal 21,22,23 dan 24 35.000.000</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selisih 15.000.000</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 25 = 15.000.000 : 12 = 1.250.000</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 4; text-align: center;"><b><span lang="SV" style="color: #943634; font-family: Algerian; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: accent2; mso-themeshade: 191;">PPh Pasal 25 Untuk Bulan-bulan Sebelum Bulan Batas Waktu Penyampaian SPT</span></b><b><span lang="IN" style="color: #943634; font-family: Algerian; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: accent2; mso-themeshade: 191;"></span></b></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak Penghasilan Pasal 25 untuk bulan-bulan sebelum batas waktu penyampaian SPT Tahunan adalah sama besarnya dengan Pajak Penghasilan Pasal 25 bulan terakhir tahun pajak yang lalu. Apabila tahun pajaknya adalah tahun kalender (Januari-Desember), maka yang dimaksud dengan bulan-bulan sebelum batas waktu penyampaian SPT Tahunan adalah bulan Januari dan Pebruari. Dengan demikian PPh Pasal 25 bulan Januari dan Pebruari 2008 adalah sama dengan PPh Pasal 25 bulan Desember 2007.</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 4; text-align: center;"><b><span lang="SV" style="color: #c00000; font-family: Algerian; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 25 Jika Dalam Tahun Berjalan Telah Diterbitkan SKP Untuk Tahun Pajak Yang Lalu</span></b><b><span lang="IN" style="color: #c00000; font-family: Algerian; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apabila dalam tahun berjalan diterbitkan Surat Ketetapan Pajak (SKP) untuk tahun pajak yang lalu, maka besarnya angsuran pajak dihitung kembali berdasarkan SKP tersebut dan berlaku mulai bulan berikutnya setelah bulan penerbitan SKP</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 4; text-align: justify;"><b><span lang="SV" style="color: #00b0f0; font-family: Algerian; font-size: 12.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 25 Dalam Hal-hal Tertentu</span></b><b><span lang="IN" style="color: #00b0f0; font-family: Algerian; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Direktur Jenderal Pajak berwenang untuk menetapkan penghitungan besarnya angsuran pajak dalam tahun pajak berjalan dalam hal-hal tertentu, antara lain apabila :</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-indent: -.25in;"><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Blackadder ITC"; mso-fareast-font-family: "Blackadder ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak berhak atas kompensasi kerugian;</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-indent: -.25in;"><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Blackadder ITC"; mso-fareast-font-family: "Blackadder ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak memperoleh penghasilan tidak teratur;</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-indent: -.25in;"><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Blackadder ITC"; mso-fareast-font-family: "Blackadder ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ST tahunan Pajak Penghasilan tahun yang lalu disampaikan setelah lewat batas waktu yang ditentukan;</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-indent: -.25in;"><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Blackadder ITC"; mso-fareast-font-family: "Blackadder ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak diberikan perpanjangan jangka waktu penyampaian SPT Tahunan Pajak Penghasilan;</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-indent: -.25in;"><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Blackadder ITC"; mso-fareast-font-family: "Blackadder ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak membetulkan sendiri SPT Tahunan Pajak Penghasilan yang mengakibatkan angsuran bulanan lebih besar dari angsuran bulanan sebelum pembetulan.</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; margin-left: .5in; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-indent: -.25in;"><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Blackadder ITC"; mso-fareast-font-family: "Blackadder ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terjadi perubahan keadaan usaha atau kegiatan Wajib Pajak.</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan Dirjen Pajak yang mengatur penghitungan besarnya angsuran pajak dalam tahun berjalan dalam hal-hal tertentu adalah </span><span lang="IN"><a href="http://www.ziddu.com/download.php?uid=aa2am5mqcKqamZmttayZlJyiZ62WlZyt7" target="_blank"><span lang="SV" style="color: blue; font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan Direktur Jenderal Pajak Nomor Kep-537/PJ./2000 tanggal 29 Desember 2000</span></a></span><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><br />
</div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;"><b><span lang="SV" style="color: #7030a0; font-family: "Bernard MT Condensed","serif"; font-size: 14.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PPh Pasal 25 Untuk Wajib Pajak Tertentu</span></b><span lang="IN" style="font-family: "Bernard MT Condensed","serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghitungan besarnya angsuran pajak bagi </span><span lang="IN"><a href="http://dudiwahyudi.com/pajak/pajak-penghasilan/contoh-pph-pasal-25-untuk-wajib-pajak-orang-pribadi-baru.html" target="_blank" title="PPh Pasal 25 Wajib Pajak Baru"><span lang="SV" style="color: blue; font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib Pajak baru</span></a></span><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, bank, BUMN, BUMD, dan Wajib Pajak tertentu lainnya ditetapkan oleh Menteri Keuangan.</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="SV" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan Menteri Keuangan Yang Mengatur Hal Ini Adalah </span><span lang="IN"><a href="http://www.ziddu.com/download.php?uid=Z6yfm5unZrKbluKnYqqhkZSoX6uhmp2u2" target="_blank"><span lang="SV" style="color: blue; font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: SV; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan Menteri Keuangan Republik Indonesia Nomor 522/KMK.04/2000 tanggal 14 Desember 2000 Jo Keputusan Menteri Keuangan Nomor 84/KMK.03/2002 tanggal 8 Maret 2002 Tentang Penghitungan Besarnya Angsuran Pajak Penghasilan Dalam Tahun Pajak Berjalan Yang Harus Dibayar Sendiri Oleh Wajib Pajak Baru, Bank, Sewa Guna Usaha Dengan Hak Opsi, </span></a><a href="http://www.ziddu.com/download.php?uid=Z6yfm5unZrKbluKnYqqhkZSoX6uhmp2u2" target="_blank"><span lang="FI" style="color: blue; font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Badan Usaha Milik Negara, Badan Usaha Milik Daerah Dan Wajib Pajak Lainnya Termasuk Wajib Pajak Orang Pribadi Pengusaha Tertentu</span></a></span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><b><span lang="FI" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Update :</span></b><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div><div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;"><span lang="FI" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-ansi-language: FI; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keputusan Menteri Keuangan Nomor 522/KMK.04/2000 sudah tidak berlaku lagi. Ketentuan yang berlaku saat ini adalah Peraturan Menteri Keuangan Nomor 255.PMK.03/2008 sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 208/PMK.03/2009.</span><span lang="IN" style="font-family: "Blackadder ITC"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>anik murofiahhttp://www.blogger.com/profile/05779456034297149165noreply@blogger.com0tag:blogger.com,1999:blog-8308641832243567483.post-75552229213944636482011-05-13T18:13:00.000-07:002011-05-13T18:15:15.108-07:00Pajak Penghasilan pasal 26<!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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</style> <![endif]--> <span style="font-size: small;"><span lang="IN" style="color: #943634; font-family: "Bodoni MT Condensed","serif";">Pajak Penghasilan (PPh) Pasal 26</span><span lang="IN" style="font-family: "Bodoni MT Condensed","serif";"> adalah PPh yang dikenakan/ dipotong atas penghasilan yang bersumberdari Indonesia yang diterima atau diperoleh Wajib Pajak(WP) luar negeri selain bentuk usaha tetap (BUT) diIndonesia.</span></span><br />
<span style="font-size: small;"><strong><span lang="IN" style="color: #0070c0; font-family: "Bodoni MT Condensed","serif";">Pemotong PPh Pasal 26</span></strong><span lang="IN" style="color: #0070c0; font-family: "Bodoni MT Condensed","serif";"><br />
</span><span lang="IN" style="font-family: "Bodoni MT Condensed","serif";">- Badan Pemerintah;<br />
- Subjek Pajak dalam negeri;<br />
- Penyelenggara Kegiatan;<br />
- BUT;<br />
- Perwakilan perusahaan luar negeri lainnya selainBUT di Indonesia.</span></span><br />
<span style="font-size: small;"><strong><span lang="IN" style="color: #0070c0; font-family: "Bodoni MT Condensed","serif";">Tarif dan Objek PPh Pasal 26</span></strong><span lang="IN" style="color: #0070c0; font-family: "Bodoni MT Condensed","serif";"><br />
</span><span lang="IN" style="color: #ffc000; font-family: "Bodoni MT Condensed","serif";">1. 20% (final) dari jumlah penghasilan bruto yangditerima atau diperoleh Wajib Pajak Luar Negeri berupa :<br />
</span><span lang="IN" style="font-family: "Bodoni MT Condensed","serif";">a.dividen;<br />
b.bunga, premium, diskonto, premi swap,dan imbalan sehubungan dengan jaminan pengembalian hutang;<br />
c. royalti, sewa, dan penghasilan lain sehubungan dengan penggunaan harta;<br />
d. imbalan sehubungan dengan jasa, pekerjaan, dan kegiatan;<br />
e. hadiah dan penghargaan<br />
f. pensiun dan pembayaran berkala lainnya.<br />
<br />
<span style="color: #ffc000;">2. 20% (final) dari perkiraan penghasilan neto berupa :</span><br />
a. penghasilan dari penjualan harta di Indonesia;<br />
b. premi asuransi, premi reasuransi yang dibayarkan langsung maupun melalui pialang kepada perusahaan asuransi di luar negeri.<br />
<br />
<span style="color: #ffc000;">3. 20% (final) dari Penghasilan Kena Pajak sesudah dikurangi pajak dari suatu BUT di Indonesia, kecuali penghasilan tersebut ditanamkan kembali di Indonesia.<br />
</span><br />
<span style="color: #ffc000;">4. Tarif berdasarkan Perjanjian Penghindaran Pajak Berganda (P3B) antara Indonesia dengan negara pihak pada persetujuan.</span></span></span><br />
<span style="font-size: small;"><b><span lang="IN" style="font-family: "Bodoni MT Condensed","serif";"><br />
<strong><span style="color: #0070c0; font-family: "Bodoni MT Condensed","serif";">Saat Terutang, Cara Pemotongan, Penyetoran, dan SPT Masa PPh Pasal 26</span></strong></span></b><span lang="IN" style="color: #0070c0; font-family: "Bodoni MT Condensed","serif";"><br />
</span><span lang="IN" style="font-family: "Bodoni MT Condensed","serif";">1. PPh pasal 26 terutang pada akhir bulan dilakukannya pembayaran atau akhir bulan terutangnya penghasilan, tergantung yang mana terjadi lebih dahulu.<br />
<br />
2. Pemotong PPh pasal 26 wajib membuat bukti pemotongan PPh pasal 26 rangkap 3 :<br />
- lembar pertama untuk Wajib Pajak luar negeri;<br />
- lembar kedua untuk Kantor Pelayanan Pajak;<br />
- lembar ketiga untuk arsip Pemotong.<br />
<br />
3. PPh pasal 26 wajib disetorkan ke bank Persepsi atau Kantor Pos dengan menggunakan Surat Setoran Pajak (SSP), paling lambat tanggal 10 bulan takwim berikutnya setelah bulan saat terutangnya pajak.<br />
<br />
4. SPT Masa PPh Pasal 26, dengan dilampiri SSP lembar kedua, bukti pemotongan lembar kedua dan daftar bukti pemotongan disampaikan ke KPP setempat paling lambat 20 hari setelah Masa Pajak berakhir.<br />
<strong><span style="color: #0070c0; font-family: "Bodoni MT Condensed","serif";">Contoh :</span></strong><span style="color: #0070c0;"><br />
</span>Pemotongan PPh Pasal 26 dilakukan tanggal 24 Mei 2001, penyetoran paling lambat tanggal 10 Juni 2001; dan dilaporkan ke Kantor Pelayanan Pajak paling lambat tanggal 20 Juni 2001.</span></span><br />
<span style="font-size: small;"><strong><span lang="IN" style="color: #0070c0; font-family: "Bodoni MT Condensed","serif";">Pengecualian</span></strong><span lang="IN" style="color: #0070c0; font-family: "Bodoni MT Condensed","serif";"><br />
</span><span lang="IN" style="color: red; font-family: "Bodoni MT Condensed","serif";">1. BUT dikecualikan dari pemotongan PPh Pasal 26 apabila Penghasilan Kena Pajak sesudah dikurangi Pajak Penghasilan dari BUT ditanamkan kembali di Indonesia dengan syarat</span><span lang="IN" style="font-family: "Bodoni MT Condensed","serif";">:<br />
a. dilakukan dalam bentuk penyertaan modal pada perusahaan yang didirikan dan berkedudukan di Indonesia sebagai pendiri atau peserta pendiri, dan;<br />
b. dilakukan dalam tahun berjalan atau selambatlambatnya tahun pajak berikutnya dari tahun pajak diterima atau diperoleh penghasilan tersebut;<br />
c. tidak melakukan pengalihan atas penanaman kembali tersebut sekurang-kurangnya dalam waktu 2 (dua) tahun sesudah perusahaan tempat penanaman dilakukan, mulai berproduksi komersil.<br />
<br />
<span style="color: red;">2. Badan-badan Internasional yang ditetapkan oleh Menteri Keuangan.</span></span></span>anik murofiahhttp://www.blogger.com/profile/05779456034297149165noreply@blogger.com0