Page 51 - E-MODULE PERPAJAKAN

A . P E N D A H U L U A N

P P h p a s a l 2 9 a d a l a h p a j a k p e n g h a s i l a n k u r a n g b a y a r y a n g t e r c a n t u m p a d a S u r a t
P e m b e r i t a h u a n T a h u n a n ( S P T ) , y a i t u s i s a d a r i P P h y a n g t e r u t a n g d a l a m t a h u n p a j a k y a n g

b e r s a n g k u t a n d i k u r a n g i k r e d i t P P h .

P a j a k P e n g h a s i l a n P a s a l 2 8 ( a ) a d a l a h p a j a k y a n g l e b i h d i b a y a r o l e h W a j i b P a j a k O r a n g P r i b a d i
d a n / a t a u W a j i b P a j a k B a d a n s e b a g a i a k i b a t P P h T e r u t a n g d a l a m S u r a t P e m b e r i t a h u a n ( S P T )

T a h u n a n P a j a k P e n g h a s i l a n l e b i h k e c i l d a r i p a d a k r e d i t p a j a k y a n g t e l a h d i p o t o n g a t a u
d i p u n g u t o l e h p i h a k l a i n d a n y a n g t e l a h d i s e t o r s e n d i r i . P P h 2 9 m e r u p a k a n s i s a d a r i P P h y a n g

e t r u t a n g d a l a m t a h u n p a j a k d i k u r a n g i d e n g a n k r e d i t P P h ( j e n i s P P h p a s a l 2 1 , P P h p a s a l 2 2 , P P h

p a s a l 2 3 , P P h p a s a l 2 4 d a n p a s a l 2 5 ) . S i n g k a t n y a P P h P a s a l 2 9 m e r u p a k a n P P h k u r a n g b a y a r
y a n g d i k e t a h u i p a d a s a a t m e l a k u k a n s e r a n g k a i a n p r o s e s p e l a l p o r a n S P T t a h u n P P h .

B . S U B J E K P P H P A S A L 2 9

K a r e n a p e l a p o r a n S P T T a h u n a n P P h i t u b i s a d i b i l a n g a k a n d i l a k u k a n o l e h s e t i a p W P , m a k a

p e l a p o r a n S P T p a j a k p e n g h a s i l a n y a n g m e n i m b u l k a n k u r a n g b a y a r s e s u a i k e t e n t u a n P P h p a s a l
2 9 , m a k a s u b j e k P P h 2 9 i n i b i s a t e r j a d i p a d a :

1 . W P o r a n g p r i b a d i

U n t u k W P o r a n g p r i b a d i , k e k u a r a n g a n p a j a k y a n g m e r u p a k a n P P h p a s a l 2 9 i n i h a r u s d i l u n a s i
p a l i n g l a m a 3 1 m a r e t , j i k a t a h u n b u k u s a m a d e n g a n t a h u n k a l e n d e r . J i k a t a h u n b u k u t i d a k s a m a

d e n g a n t a h u n k a l e n d e r , m i s a l n y a d i m u l a i d a r i 1 A g u s t u s h i n g g a 3 1 J u l i t a h u n d e p a n , m a k a

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

S e d a n g k a n b a g i W P b a d a n , P P h p a s a l 2 9 k u r a n g b a y a r i n i h a r u s d i b a y a r k a n s e t e l a h t a h u n p a j a k
b e r a k h i r a t a u 3 0 A p r i l . A p a b i l a t a h u n b u k u t i d a k s a m a d e n g a n t a h u n k a l e n d e r , m i s a l n y a

d i m u l a i d a r i 1 A g u s t u s h i n g g a 3 1 J u l i t a h u n d e p a n , m a k a k e k u r a n g a n p a j a k h a r u s d i l u n a s i

p a l i n g l a m b a t 3 0 N o v e m b e r