Page 15 - 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 J a y a m e n y e w a s e b u a h t r a k t o r m i l i k S u s a n t o d e n g a n n i l a i s e w a s e b e s a r

R p . 2 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 e j a h t e r a J a y a a d a l a h :
2 % x R p . 2 0 . 0 0 0 . 0 0 0 , 0 0 = R p 4 0 0 . 0 0 0 , 0 0

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

j a s a k o n s u l t a n d a n j a s a l a i n
A t a s p e n g h a s i l a n b e r u p a i m b a l a n s e h u b n g a n d e n g a n j a s a t e k n i k , j a s a m a n a j e m e n , j a s a k o n s t r u k s i ,

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

PPh Pasal 23 = 2% x Bruto

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

P T P i l a r 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 p o t o n g P T S e j a h t e r a J a y a a d a l a h :

2 % x R p . 2 0 . 0 0 0 . 0 0 0 , 0 0 = R p . 4 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 o l e h P T P i l a r J a y a a d a l a h :
2 % x R p . 2 0 . 0 0 0 . 0 0 0 , 0 0 = R p . 4 0 0 . 0 0 0 , 0 0