Page 48 - E-MODULE PERPAJAKAN
P. 48

1 . 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    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 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 … … .

            A . R p . 1 5 0 . 0 0 0 . 0 0 0 . 0 0 , -

            B . R p . 1 0 0 . 0 0 0 . 0 0 0 . 0 0 , -
            C . R p . 2 5 0 . 0 0 0 . 0 0 0 . 0 0 , -

            D . R p . 2 0 0 . 0 0 0 . 0 0 0 . 0 0 , -

            E . R p . 3 0 0 . 0 0 0 . 0 0 0 . 0 0 , -
            2 . M r . L u c a s ,    W N A ,    b e r w i s a t a    k e    P a p u a    p a d a    b u l a n    S e p t e m b e r    2 0 2 0 ,    p a d a    s a a t    b e r a d a    d i

            D e n p a s a r    i a    m e n j u a l    j a m    t a n g a n    m e w a h    s e h a r g a    R p . 5 . 0 0 0 . 0 0 0 . 0 0 , -    k e p a d a    N y . S e p t i

            ( M e m i l i k i    N P W P    d a n    d i t u n j u k    s e b a g a i    p e m o t o n g    p a j a k ) .    A t a s    t r a n s a k s i    p e m b a y a r a n    u n t u k

            p e m b e l i a n   j a m   m e w a h … … .
            A .   T e r u t a n g   P P h   P a s a l   2 6   R p . 1 . 8 0 0 . 0 0 0 . 0 0 , -

            B .   T e r u t a n g   P P h   P a s a l   2 6   R p . 5 0 0 . 0 0 0 . 0 0 , -

            C .   T e r u t a n g   P P h   P a s a l   2 6   R p . 9 0 0 . 0 0 0 , -

            D .   T e r u t a n g   P P h   P a s a l   2 6   R p . 1 . 0 0 0 . 0 0 0 , -
            E .   D i k e c u a l i k a n   d a r i   p e m o t o n g a n   P P h   P a s a l   2 6

            3 . P T . A A A    m e m i l i k i    p e r w a k i l a n    d i    l u a r    n e g e r i    d a n    m e n g a s u r a n s i k a n    b a n g u n a n    b e r t i n g k a t    k e

            P T . B B B .    P T . B B B    a d a l a h    p e r u s a h a a n    a s u r a n s i    d i l u a r    n e g e r i .    P T . A A A    m e m b a y a r    j u m l a h    p r e m i
            a s u r a n s i    p a d a    2 0 2 0    s e b e s a r    R p . 1 . 0 0 0 . 0 0 0 . 0 0 0 , 0 0 .    B e s a r    p e r k i r a a n    p e n g h a s i l a n    n e t o    u n t u k

            p r e m i    a s u r a n s i    d a n    r e a s u r a n s i    y a n g    d i b a y a r k a n    p a d a    p e r u s a h a a n    a s u r a n s i    l u a r    n e g e r i

            a d a l a h   5 0 %   d a r i   j u m l a h   p r e m i   y a n g   d i b a y a r k a n .   P P h   P a s a l   2 6   y a n g   d i k e n a k a n   a d a l a h … . .
            A .       R p . 2 5 0 . 0 0 0 . 0 0 0 . 0 0 , -

            B .         R p . 1 5 0 . 0 0 0 . 0 0 0 . 0 0 , -

            C .         R p . 2 0 0 . 0 0 0 . 0 0 0 . 0 0 , -

            D .       R p . 2 8 0 . 0 0 0 . 0 0 0 . 0 0 , -
            E .         R p . 3 0 0 . 0 0 0 . 0 0 0 . 0 0 , -
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