PERENCANAAN PAJAK
KULIAH KE V
MATERI :
1. KARAKTERISTIK PPh POT PUT
2. FENOMENA PPh POT PUT
3. EKUALISASI PPh POT PUT DG BIAYA DI DAFTAR L/R
4. PPh POT PUT & PPh KREDIT DLM TAX PLAN
5. KK HITUNG, SETOR LAPOR PPh POT PUT & PPh KREDIT SBG
UPAYA TAX PLAN
PPh Ps.21/26
PPh Ps.22
PPh
Ps.4,2
PPh Ps.15
B.Pot APBN/APBD
DAFTAR
BUPOT
SPT MASA
SSP SSP PPN
DN Ps.23 SSP Ps.23
4.2
15
LN Ps.26 TAX Treaty 22
BDRSJI OBYEK
Ps.21/26 ?
ad.2. FENOMENA PPh POT PUT
PPh Ps.21
PPh Ps.22
PPh Ps.23
PPh Ps.26
PPh Ps.25
PPh Ps.4.2
PPh Ps.15
Y KREDIT
PENDEKATAN
B.POT PPh 4.2/15
KREDIT
PENDEKATAN
COR
BIAYA
PENDEKATAN
B.POT Ps.26
BIAYA 1721 A1
PENDEKATAN
BIAYA B.OPERASIONAL
OBYEK PPh POT PUT DAFTAR L/R
DAFTAR BUKTI
POTONG PPh POT PUT
SSP
E BILLING