Page 14 - E-MODULE PERPAJAKAN

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

P T . S e j a h t e r a M a r t m e n j a d i p e m e n a n g l o m b a “ s h o p o f t h e y e a r ” y a n g d i s e l e n g g a r a k a n o l e h
A s o s i a s i R i t a i l I n d o n e s i a d e n g a n h a d i a h s e b e s a r R p . 1 0 0 . 0 0 0 . 0 0 0 , 0 0 . H a d i a h d i s e r a h k a n

t a n g g a l 1 4 j a n u a r i 2 0 2 1 . H a d i a h p e r l o m b a a n y a n g d i t e r i m a o l e h P T S e k a h t e r a M a r t m e r u p a k a n

O b j e k p e m o t o n g a n P P h P a s a l 2 3 y a n g w a j i b d i l a k u k a n p e m o t o n g a n o l e h A s o s i a s i R e t a i l

I n d o n e s i a . B e s a r n y a p e m o t o n g a n P P h P a s a l 2 3 a d a l a h :
1 5 % x R p . 1 0 0 . 0 0 0 . 0 0 0 , 0 0 = R p . 1 5 . 0 0 0 . 0 0 0 , 0 0

5 . P P h p a s a l 2 3 a t a s s e w a d a n p e n g h a s i l a n l a i n s e h u b u n g a n d e n g a n p e n g g u n a a n h a r t a

PPh Pasal 23 = 2% x Bruto

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

D a l a m r a n g k a r e k r e a s i t a h u n a n P T . B i n t a n g m e n g a d a k a n r e k r e a s i k a r y a w a n k e L o m b o k .
P e r u s a h a a n m e n y e w a 4 b u l a n b u s d a r i P T . S e l a m a t s e b u a h p e r u s a h a a n j a s a t r a n s f o r t a s i

d a r a t u n t u k j a n g k a w a k t u 5 h a r i ( d a r i t a n g g a l 2 4 j a n u a r i s a m p a i d e n g a n 2 9 J a n u a r i 2 0 2 1 ) .

P T . B i n t a n g m e m b a y a r b i a y a s e w a b u s s e b e s a r R p . 8 0 . 0 0 0 . 0 0 0 , 0 0 p a d a t a n g g a l 2 9 J a n u a r i

2 0 2 1 . T r a n s a k s i s e w a b u s y a n g d i l a k u k a n P T . B i n t a n g m e r u p a k a n o b j e k p e m o t o n g a n P P h
P a s a l 2 3 y a n g w a j i b d i l a k u k a n p e m o t o n g a n P T . S e l a m a t a d a l a h …

P e m o t o n g a n P P h P a s a l 2 3 a d a l a h 2 % x R p . 8 0 . 0 0 0 . 0 0 0 , 0 0 = R p . 1 . 6 0 0 . 0 0 0 , 0 0