Page 3 - PPh Pasal 23

DAFTAR ISI

KATA PENGANTAR ........................................................................................................... i
DAFTAR ISI ......................................................................................................................... ii

Pengertian PPh Pasal 23............................................................................................. 1

Dasar Hukum PPh Pasal 23 ....................................................................................... 1
Subjek PPh Pasal 23................................................................................................... 2

Objek PPh Pasal 23 .................................................................................................... 2
Penghasilan yang dikecualikan dari Pemotongan PPh Pasal 23 ................................ 4

Pemotong PPh Pasal 23 ............................................................................................. 5
Tarif PPh Pasal 23 ...................................................................................................... 6

PPh atas Dividen, Bunga, Sewa, dan Hadiah............................................................. 12

Saat terutang, Penyetoran, dan Pelaporan PPh Pasal 23 ............................................ 16
Contoh Soal PPh Pasal 23 .......................................................................................... 16

DAFTAR PUSTAKA ........................................................................................................... 24

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