Page 46 - E-MODULE PERPAJAKAN

C o n t o h K a s u s :
R o b e r t a d a l a h s e o r a n g w a r g a n e g a r a a s i n g a s a l k a n a d a . M e m i l i k i s a h a m P T . A A A d i

I n d o n e s i a s e b e s a r 3 0 % . T a h u n 2 0 2 0 R o b e r t m e n j u a l s e l u r u h s a h a m n y a s e n i l a i

R p . 2 0 . 0 0 0 . 0 0 0 . 0 0 0 , 0 0 k e p a d a C h a r l e s y a n g m e r u p a k a n w a r k a n e g a r a I n g g r i s .
D i a s u m s i k a n k e t i g a n e g a r a ( I n d o n e s i a , I n g g r i s d a n K a n a d a ) t i d a k t e r m a s u k d a l a m

h u b u n g a n P 3 B a t a u p e r j a n j i a n p a j a k ( t a x t r e a t y ) .

P e r k i r a a n p e n g h a s i l a n n e t o P P h p a s a l 2 6 a d a l a h 2 5 % = R p . 2 0 . 0 0 0 . 0 0 0 . 0 0 0 , 0 0 x 2 5 % =
R p . 5 . 0 0 0 . 0 0 0 . 0 0 0

P P h P a s a l 2 6 a t a s t r a n s a k s i p e n j u a l a n s a h a m a d a l a h = R p . 5 . 0 0 0 . 0 0 0 . 0 0 0 x 2 0 % =

R p . 1 . 0 0 0 . 0 0 0 . 0 0 0 , 0 0

D i n g a t :

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

t e r s e b u t m e r u p a k a n n e g a r a y a n g m e m p u n y a i t a x t r e a t y a t a u P 3 B d e n g a n

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

t e r t e n t u , y a k n i m u l a i d a r i 0 % h i n g g a 2 0 % .

H . P E R B E D A A N P P H P A S A L 2 3 D A N P P H P A S A L 2 6

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

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

P P h p a s a l 2 6 d i g u n a k a n u n t u k m e m t o n g p a j a k p e n g g h a s i l a n d a r i 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 s u b j e k a t a u w a j i b p a j a k l u a r n e g e r i / w a r g a n e g e r a a s i n g s e l a i n B U T
s e p e r t i p e n g o p e r a s i a n u s a h a d i I n d o n e s i a d a n m e m p e r o l e h p e n g h a s i l a n d a r i I n d o n e s i a .

2 . O b j e k p a j a k y a n g d i k e n a k a n

3 . O b j e k y a n g t i d a k k e n a p e m o t o n g a n p a j a k
4 . P e m o t o n g p a j a k