Page 45 - E-MODULE PERPAJAKAN

C o n t o h K a s u s :
C h a r l e s a d a l a h w a r g a n e g a r a a s i n g y a n g b e k e r j a d i I n d o n e s i a . I a m e r u p a k a n k a r y a w a n

a s i n g p a d a p e r u s a h a a n P T . A A A . C h a r l e s s u d a h t i n g g a l d i I n d o n e s i a s e l a m a 1 8 3 h a r i .

C h a r l e s s u d a h b e r i s t r i d a n 1 o r a n g a n a k . P a d a j u l i 2 0 2 0 , C h a r l e s m e m p e r o l e h g a j i
s e b e s a r U S d o l a r 2 0 0 0 0 s e b u l a n . K u r s y a n g b e r l a k u p a d a b u l a n t e r s b u t a d a l a h

R p . 1 4 . 5 0 0 p e r d o l a r A S . M a k a p e r h i t u n g a n P P h p a s a l 2 6 a t a s g a j j i C h a r l e s a d a l a h

P e n g h a s i l a n B r u t o d a r i g a j i s e b u l a n : U S d o l a r 2 0 0 0 0 x R p . 1 4 . 5 0 0 = R p . 2 9 0 . 0 0 0 . 0 0 0 , 0 0
P P h p a s a l 2 6 a t a s g a j i a d a l a h : R p . 2 9 0 . 0 0 0 . 0 0 0 , 0 0 x 2 0 % = R p . 5 8 . 0 0 0 . 0 0 0

D e n g a n d e m i k i a n , C h a r l e s a k a n m e n e r i m a g a j i s e b e s a r

= R p . 2 9 0 . 0 0 0 . 0 0 0 , 0 0 - R p . 5 8 . 0 0 0 . 0 0 0 = R p . 2 3 2 . 0 0 0 . 0 0 0 , 0 0 . -

4 . P e r h i t u n g a n P P h p a s a l 2 6 a t a s P e n d a p a t a n P e u s a h a a n A s i n g ( B U T )

PPh Pasal 26 = 20% x Neto

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

P T . A A A m e m i l k i p e n g h a s i l a n k e n a p a j a k B U T d i I n d o n e s i a p a d a 2 0 2 0 s e b e s a r

R p . 2 0 . 0 0 0 . 0 0 0 . 0 0 0 . P a j a k p e n g h a s i l a n y a n g h a r u s d i b a y a r k a n P T . A A A i n i s e b e s a r 2 5 % x
R p . 2 0 . 0 0 0 . 0 0 0 . 0 0 0 = R p . 5 . 0 0 0 . 0 0 0 . 0 0 0 , - . S e h i n g g a p e n g h a s i l a n B U T P T . A A A s e t e l a h

k e n a p a j a k m e n j a d i s e b e s a r R p . 2 0 . 0 0 0 . 0 0 0 . 0 0 0 – R p . 5 . 0 0 0 . 0 0 0 . 0 0 0 =

R p . 1 5 . 0 0 0 . 0 0 0 . 0 0 0

M a k a P P h p a s a l 2 6 y a n g d i k e n a k a n p a d a P T . A A A :
P P h p a s a l 2 6 y a n g t e r u t a n g = R p . 1 5 . 0 0 0 . 0 0 0 . 0 0 0 x 2 0 % = R p . 3 . 0 0 0 . 0 0 0 . 0 0 0 , 0 0 . -

5 . P e r h i t u n g a n P P h 2 6 d i b a w a h “ T a x T r e a t y ”

PPh Pasal 26 = 20% x (Bruto

x Neto)