PPh Atas Sewa Tanah dan/atau Bangunan

Berdasarkan PP no 34 Tahun 2017 tentang Pajak Penghasilan Atas Penghasilan dari Persewaan Tanah dan/atau Bangunan Pasal 4 Ayat 1 dan 2: Besarnya Pajak Penghasilan sebagaimana dimaksud dalam Pasal 2 ayat (1) sebesar 10% (sepuluh persen) dari jumlah bruto nilai persewaan tanah dan/atau Bangunan. Jumlah bruto nilai persewaan tanah dan/atau Bangunan sebagaimana dimaksud pada ayat Read more about PPh Atas Sewa Tanah dan/atau Bangunan[…]

Transfer Pricing Documentation

Tentang Transfer Pricing Documentation Dasar hukum: PMK 213/PMK.03/2016 Menurut Pasal 2 ayat (2) yang wajib membuat Transfer Pricing Doc. Wajib Pajak yang melakukan transaksi afiliasi dengan : a) Nilai Peredaran Usaha tahun Pajak sebelumnya dalam satu tahun Pajak lebih dari Rp. 50.000.000.000,00 (lima puluh miliar rupiah); b) Lebih dari Rp. 20.000.000.000,00 (dua puluh miliar rupiah) Read more about Transfer Pricing Documentation[…]

Akses Informasi Keuangan Untuk Kepentingan Perpajakan Menurut Undang-Undang

UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 1 TAHUN 2017 TENTANG AKSES INFORMASI KEUANGAN UNTUK KEPENTINGAN PERPAJAKAN Pasal 2 (1) Direktur Jenderal Pajak berwenang mendapatkan akses informasi keuangan untuk kepentingan perpajakan sebagaimana dimaksud dalam Pasal 1 dari lembaga jasa keuangan yang melaksanakan kegiatan di sektor perbankan, pasar modal, perasuransian, lembaga jasa keuangan lainnya, dan/atau entitas lain yang dikategorikan Read more about Akses Informasi Keuangan Untuk Kepentingan Perpajakan Menurut Undang-Undang[…]

Omzet UMKM OP Dibawah Rp500 Juta Tidak Kena Pajak

Berdasarkan UU Harmonisasi Peraturan Perpajakan (HPP) No. 7 Tahun 2021 Pasal 7 Ayat 2a: Wajib Pajak Orang Pribadi yang memiliki peredaran bruto tertentu sebagaimana dimaksud dalam Pasal 4 ayat (2) huruf e tidak dikenai Pajak Penghasilan atas bagian peredaran bruto sampai dengan Rp 500.000.000 (lima ratus juta rupiah) dalam 1 (satu) tahun pajak.

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