1. PPH 23 (JASA)
- BIAYA SERVICE + 2% = TOTAL (CST BAYAR FULL TP 2% KITA CASHBACK KE CST)
CONTOH :
BIAYA SERVICE 150.000 + 2% = 153.000 (CST BAYAR)
KELUARKAN PPH23 (153.000 X 2% = 3.060 {YG KITA CASHBACK KE CST})
MINTA BUKTI BAYAR PPH23 (BUKPOT)
2. PAJAK SWASTA (CV / PT DAN TRANSAKSI DINAS DIBAWAH 2JT) HARGA SUDAH TERMASUK PAJAK
- HARGA REAL : 1,11 = DPP
- DPP X 11% = PPN
- DPP + PPN = HARGA REAL
CONTOH :
HARGA BARANG 1.350.000 : 1,11 = 1.216.216 (DPP)
1.216.216 X 11% = 133.784 (PPN)
TOTAL (1.216.216 + 133.784 = 1.350.000)
CUMA TERBIT FAKTUR PAJAK TANPA BILLING
3. PAJAK DINAS (BIASA & BUMN) HARGA BELUM TERMASUK PAJAK
- HARGA REAL + 1,5% = DPP
- DPP X 11% = PPN
- DPP X 1,5% = PPH
HARGA REAL + 1,5% = DPP + PPN = TOTAL (UNTUK HARGA QTY 1 DAN YG DIBAYAR CST)
CONTOH :
4.200.000 + 1,5% = 4.263.000
4.263.000 X 11% = 468.930 (PPN)
4.263.000 X 1,5% = 63.945 (PPH)
4.263.000 + 468.930 = 4.731.930 (YG DIBAYAR CST)