Page 48 - E-MODULE PERPAJAKAN
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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 , -