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5. p ph final

by Arief Tersenyum

794 views

materi powerpoint PPH yang termasuk PPH final ^_^

materi powerpoint PPH yang termasuk PPH final ^_^

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5. p ph final Presentation Transcript

PPh Final Pasal 4 (2) TARIF DAN OB J EK PEMOTONGAN Tarif 10% atas penghasilan dari PERSEWAAN TANAH dan/atau BANGUNAN Tarif 15% (WP DN & BUT) atau 20% (WP LN selain BUT) atas penghasilan dari BUNGA OBLIGASI Tarif 5% atas PENGALIHAN HAK ATAS TANAH dan/atau BANGUNAN
Tarif 20% atas BUNGA DEPOSITO, TABUNGAN, serta DISKONTO SBI Tarif 25% atas HADIAH UNDIAN Tarif 0,1% atas penghasilan dari transaksi PENJUALAN SAHAM DI BURSA EFEK, + 0,5% untuk saham pendiri JASA KONSTRUKSI 2 % Jasa Pelaksana Konstruksi 4 % Jasa perancang/pengawas konstruksi