Page 17 - E-MODULE PERPAJAKAN

L a t i h a n P e m a h a m a n P P h P a s a l 2 3 :

1 . J e l a s k a n s i a p a y a n g m e n j a d i p e m o t o n g d a n s i a p a y a n g d i p o t o n g d a l a m P P h

P a s a l 2 3 ?

2 . J e l a s k a n O b j e k d a n B u k a n O b j e k d a l a m P P h P a s a l 2 3 ?
3 . J e l a s k a n T a r i f d a r i P P h P a s a l 2 3 d a n s e b u t k a n j a s a - j a s a y a n g d i k e n a k a n P P h

P a s a l 2 3 ?

4 . J e l a s k a n c a r a m e n g h i t u n g P P h p a s a l 2 3 ?

5 . J e l a s k a n t e n t a n g T a t a c a r a p e m u n g u t a n , p e n y e t o r a n d a n p e l a p o r a n P P h P a s a l
2 3 ?

1 . P T M a t a h a r i J a y a b a r u b e r d i r i m e m i n t a j a s a d a r i C V K u n s u l t i n d o u n t u k m e m b u a t s y s t e m a k u n t a n s i

p e r u s a h a a n d e n g a n i m b a l a n s e b e s a r R p . 2 0 . 0 0 0 . 0 0 0 , 0 0 ( t e r m a s u k P P N s e b e s a r R p . 1 . 0 0 0 . 0 0 0 , 0 0 ) . P P h
P a s a l 2 3 y a n g d i k e n a k a n p a d a k e d u a u s a h a d i a t a s a d a l a h . . . . . . . .

A . R p . 4 0 0 . 0 0 0 , -
B . R p . 6 0 0 . 0 0 0 , -

C . R p . 2 2 5 . 0 0 0 , -
D . R p . 0

E . R p . 5 0 0 . 0 0 0 , -
2 . P T . P i n k F l a s h m e m e s a n 2 0 0 p a k a i a n k e p a d a C V . I n d a h , p e r u s a h a a n j a h i t d a n k o n v e k s i . B a h a n
m e n t a h ( k a i n ) d a n d e s i g n d i s e d i a k a n o l e h P T . P i n k F l a s h . C V . I n d a h m e n d a p a t i m b a l a n a t a s j a s a

p e m b u a t a n p a k a i a n k a r y a w a n . B i a y a y a n g d i k e l u a r k a n o l e h P T . P i n k F l a s h s e b a g a i b e r i k u t : B i a y a
b a h a n m e n t a h ( k a i n , d e s i g n , d l l ) R p . 1 0 0 . 0 0 0 . 0 0 0 , - d a n b i a y a j a s a R p . 4 0 . 0 0 0 . 0 0 0 , - . A t a s b i a y a y a n g

d i b a y a r k a n o l e h P T . P i n k F l a s h . . . . . . . .