Page 52 - E-MODULE PERPAJAKAN

C . K E T E N T U A N L A P O R S P T T A H U N A N P P h P A S A L 2 9

P e l a p o r a n S P T t a h u n a n P P h a k a n s e l a l u d i l a k u 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 p a d a a k h i r

b u l a n k e t i g a ( M a r e t ) u n t u k W P o r a n g p r i b a d i d a n a k h i r b u l a n k e e m p a t ( A p r i l ) b a g i W P
b a d a n . P P h P a s a l 2 9 w a j i b d i s e t o r d e n g a n m e n g g u n a k a n S u r a t S e t o r a n P a j a k ( S S P ) , y a k n i

p a l i n g s e b e l u m S P T T a h u n d i l a p o r k a n p a d a k a n t o r p e l a y a n a n p a j a k ( K K P ) a t a u m e l a k u k a n

d e n g a n o n l i n e p a d a a k h i r b u l a n k e - 3 t a h u n p a j a k b e r i k u t n y a b a g i w a j i b p a j a k o r n a g p r i b a d i .
S e m e n t a r a b a g i w a j i b p a j a k b a d a n , p e n y e t o r a n y a d i l a k u k a n p a l i n g l a m b a t p a d a a k h i r b u l a n

k e - 4 t a h u n p a j a k b e r i k u t n y a .

U n t u k l e b i h m e m a h a m i P e l a p o r a n S P T M a s a P P h P a s a l 2 9 O r a n g P r i b a d i d a n B a d a n u s a h a . T o n t o n
V i d e o P e m b e l a j a r a n d i b a w a h i n i ! K l i k v i d e o Y o u t u b e D i b a w a h i n i a g a r T e r h u b u n g P a d a V i d e o

P e m b e l a j a r a n T e r k a i t !

D . T A R I F P P H P A S A L 2 8 ( A ) A T A U 2 9 D A N C O N T O H S O A L P P H P A S A L 2 8 ( A ) A T A U 2 9
1 . T a r i f P P h 2 9 o r a n g p r i b a d i P e n g u s a h a T e r t e n t u

PPh Pasal 25 yang sudah
dilunasi =0.75 x jumlah

penghasilan/ perbulan