NAMA : SHINTA ......................................................

ANGKATAN : ANGKATAN 85…………………………………………………………………

JAWABAN :
Jawaban No. 1
a. PPh atas pembelian emas = Rp 10.000.000 x 0,45% = Rp 45.000
b. PPh atas jasa Teknik = Rp 3.000.000 x 2% = Rp 60.000
c. PPh atas undian = Rp 4.000.000 x 25% = Rp 1.000.000

Jawaban No. 2
Pemotongan PPh 23 dilakukan oleh pihak pemberi penghasilan sehubungan dengan pembayaran berupa dividen,
bunga, royalti, sewa, dan jasa kepada Wajib Pajak, dan Bentuk Usaha Tetap (BUT). arif PPh dan Objek Pasal 23.
Tarif yang dikenakan nilai Dasar Pengenaan Pajak (DPP) atau jumlah bruto dari penghasilan. Ada dua jenis tarif
yang dikenakan pada penghasilan yaitu 15% dan 2%, tergantung dari objeknya

Jawaban No. 3
Pajak atas sewa kendaraan adalah PPh pasal 23 dengan tarif 2% dari jumlah bruto, untuk pajak hadiah undian PPh
pasal 23 dengan tarif 30% karena tidak mempunyai NPWP

Jawaban No. 4
Termasuk kedalam objek pemotongan PPh pasal 15. Penghasilan neto bagi wajib pajak perusahaan
pelayaran/penerbagan luar negeri ditetapkan sebesar tarif 6% dari peredaran bruto. Bersarnya tarif pajak untuk
perusahaan pelayaran/penerbangan luar negeri adalah 2,645 dari peredaran bruto dan bersifat final

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LEMBAR JAWABAN LATIHAN PPh 15,22,23,4 (2) HALAMAN 1