Page 12 - EMODULE PERPAJAKAN

C o n t o h K a s u s :

P T . M a j u B e r s a m a m e m b a y a r k a n d i v i d e n k e p a d a C V . W i j a y a s e b e s a r

R p . 2 . 5 0 0 . 0 0 0 . 0 0 0 , 0 0 . P P h p a s a l 2 3 y a n g d i p o t o n g P T . M a j u B e r s a m a a d a l a h :

= 1 5 % x R p . 2 . 5 0 0 . 0 0 0 . 0 0 0 , 0 0 = R p . 3 7 5 . 0 0 0 . 0 0 0 , 0 0

C o n t o h K a s u s :
P T . G i g i h T b k m e m p u n y a i 1 0 0 . 0 0 0 l e m b a r s a h a m y a n g b e r e d a r d e n g a n n i l a i

n o m i n a l R p . 5 . 0 0 0 / l e m b a r . D i r e k s i m e n g u m u m k a n b a h w a p e m b a g i a n d i v i d e n

d e n g a n m e k a n i s m e p e m b a g i a n d i v i d e n s a h a m s e b e s a r 1 % u n t u k p e m e g a n g s a h a m

d e n g a n k e p e m i l i k a n s a m p a i d e n g a n 2 0 % . P T . P e r k a s a m e m i l k i s a h a m d i P T . G i g i h T b k .

P P h P a s a l 2 3 y a n g d i k e n a k a n i a l a h :
T o t a l k e p e m i l i k a n s a h a m P T . P e r k a s a a d a l a h 2 0 % x 1 0 0 . 0 0 0 = 2 0 . 0 0 0 l e m b a r

N i l a i d i v i d e n s a h a m 1 % x 2 0 . 0 0 0 l e m b a r x R p . 5 . 0 0 0 = 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 p o t o n g = 1 5 % x R p . 1 . 0 0 0 . 0 0 0 , 0 0 , - = R p . 1 5 0 . 0 0 0 , 0 0 , -

2 . P P h p a s a l 2 3 a t a s b u n g a , t e r m a s u k p r e m i u m , d i s k o n t o , d a n i m b a l a n k a r e n a j a m i n a n p e n g e m b a l i a n

u t a n g

A t a s p e n g h a s i l a n b e r u p a b u n g a y a n g d i k e n a k a n p e m o t o n g a n P P h P a s a l 2 3 s e b e s a r 1 5 % d a r i j u m l a h
b r u t o :

PPh Pasal 23 = 15% x Bruto