Page 18 - E-MODULE PERPAJAKAN

A . D i p o t o n g P P h P a s a l 2 3 s e b e s a r R p . 2 0 0 . 0 0 0 a t a s j a s a t e k n i k

B . D i p o t o n g P P h P a s a l 2 3 s e b e s a r R p . 2 0 0 . 0 0 0 a t a s j a s a m a k l o n
C . D i p o t o n g P P h p a s a l 2 3 s e b e s a r R p . 8 0 0 . 0 0 0 a t a s j a s a t e k n i k

D . D i p o t o n g P P h P a s a l 2 3 s e b e s a r R p . 8 0 0 . 0 0 0 a t a s j a s a m a k l o n
E . T i d a k a d a y a n g b e n a r .

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

k e p a d a R i a S W a d a l a h
A . R p . 1 5 . 0 0 0 . 0 0 0 , -

B . R p . 3 0 . 0 0 0 . 0 0 0 , -
C . R p . 2 . 0 0 0 . 0 0 0 , -

D . R p . 4 . 0 0 0 . 0 0 0 , -
E . T i d a k t e r u t a n g P P h P a s a l 2 3

4 . C V . M a j u B e r s a n a m e m b a y a r j a s a s e r v i c e m e s i n p a b r i k n y a s e b e s a r R p . 1 0 . 0 0 0 . 0 0 0 , - k e p a d a N y . D i t a
( n o n N P W P ) s e o r a n g p e n g u s a h a j a s a s e r v i c e m e s i n y a n g m e m i l i k i 3 o r a n g k a r y a w a n t e t a p . A t a s
t r a n s a k s i t e r s e b u t

A . T e r u t a n g P P h P a s a l 2 3 s e b e s a r R p . 2 0 0 . 0 0 0 , -
B . T e r u t a n g P P h P a s a l 2 3 s e b e s a r R p . 4 0 0 . 0 0 0 , -

C . T e r u t a n g P P h P a s a l 2 3 s e b e s a r R p . 1 . 5 0 0 . 0 0 0 , -
D . T e r u t a n g P P h P a s a l 2 3 s e b e s a r R p . 0

E . T e r u t a n g P P h P a s a l 2 1
5 . P T . I n t i M e s i n m e n d a p a t k o n t r a k p e r b a i k a n m e s i n p a b r i k m i l i k P T . I n d o R a y a . R i n c i a n t a g i h a n P T . I n t i

M e s i n k e p a d a P T . I n d o R a y a a d a l a h p e m b a y a r a n s p a r e p a r t m e s i n R p . 4 0 . 0 0 0 . 0 0 0 , - d a n i m b a l a n j a s a
s e b e s a r R p . 4 . 0 0 0 . 0 0 0 , - . A t a s t r a n s a k s i t e r s e b u t
A . T e r u t a n g P P h P a s a l 2 3 s e b e s a r 2 % x R p . 4 . 0 0 0 . 0 0 0 , -

B . T e r u t a n g P P h P a s a l 2 3 s e b e s a r 2 % x R p . 4 0 . 0 0 0 . 0 0 0 , -
C . T e r u t a n g P P h P a s a l 2 3 s e b e s a r 2 % x R p . 4 4 . 0 0 0 . 0 0 0 , -

D . T i d a k T e r u t a n g P P h P a s a l 2 3
E . T i d a k a d a j a w a b a n y a n g b e n a r