Page 14 - EMODULE PERPAJAKAN

C o n t o h :
P T . S u k a r M u n d u r m e m b a y a r r o y a l t y k e p a d a L u k a s a t a s p e m a k a i a n m e r e k a y a m p a n g g a n g

“ C h i k e n W i n g s ” s e b e s a r R p . 5 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 . S u k a r M u n d u r a d a l a h

1 5 % x R p . 5 0 . 0 0 0 . 0 0 0 = R p . 7 . 5 0 0 . 0 0 0 , 0 0
A p a b i l a L u k a s b e l u m m e m i l i k i N P W P m a k a P P h P a s a l 2 3 y a n g d i p o t o n g P T . S u k a r M u n d u r

a d a l a h :

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

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

A t a s h a d i a h s e h u b u n g a n k e g i a t a n d a n p e n g h a r g a a n o l e h w a j i b p a j a k b a d a n t e r m a s u k B U T 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

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

C V . A n g e l m e n d a p a t h a d i a h s e b u a h m o b i l s e n i l a i R p . 5 0 0 . 0 0 0 . 0 0 0 0 , 0 0 s e b a g a i d i s t r i b u t o r
t e r b a i k d a r i P T A r t h a J a y a .

P P h p a s a l 2 3 y a n g d i p o t o n g P T . A r t a J a y a a d a l a h

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