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MANAJEMEN PERPAJAKAN

PPH PASAL 23
DAN
PPH PASAL 26
Kelompok 3
PRESENTED
Muhammad Firmansyah
BY : Karina Deanischa Br. Sitepu
Intan Khairullah
Kevin Nabot
PPH PASAL 23

1 Pajak Penghasilan yang dipotong atas penghasilan yang


d i t e r i m a a t a u d i p e r o l e h Wa j i b P a j a k d a l a m n e g e r i d a n B e n t u k
U s a h a Te t a p y a n g b e r a s a l d a r i m o d a l ( c a p i t a l ) , p e n y e r a h a n
jasa, atau penyelenggaraan kegiatan selain yang telah
dipotong PPh Pasal 21.
PEMOTONG PPH PASAL 23
1. Badan pemerintah, subjek pajak badan dalam negeri,
penyelenggara kegiatan, bentuk usaha tetap, atau perwakilan
perusahaan luar negeri lainnya.
2. Wajib Pajak Orang Pribadi dalam negeri
• Akuntan, Arsitek, Dokter, Notaris, Pejabat Pembuat Akte
Tanah
• Orang pribadi yang menjalankan usaha yang
menyelenggarakan pembukuan
Tarif 15% dari bruto:
Dividen
Tarif dan Bunga

Objek PPh Royalti


Hadiah, penghargaan, bonus, dan sejenisnya
Pasal 23 yang telah dipotong PPh Pasal 21
Tarif 20% dari bruto:
Sewa dan penghasilan lain sehubungan
Tarif dan dengan harta

Objek PPh Imbalan sehubungan dengan jasa

Pasal 23
BIG TITLE
The marketing mix is a business tool used in
marketing and by marketers.
Content in two columns
Content A Content B
Content itself is what the end-user Content itself is what the end-user
derives value from also can refer to derives value from also can refer to
the information provided through the the information provided through the
medium, the way in which medium, the way in which
Content in three columns
Content A Content B Content C
Content itself is what the Content itself is what the Content itself is what the
end-user derives value end-user derives value end-user derives value
from also can refer to the from also can refer to the from also can refer to the
information provided information provided information provided
through the medium, through the medium, through the medium,
A Picture Is Worth A
Thousand Words

Itself is what the end-user derives value


from also.
Use Big Images
To Show
Your Ideas
Shapes to
explain ideas

TITLE 01 TITLE 03

TITLE 02
Features With icons

Service 01 Service 02 Service 03


PH ATAS DIVIDEN, BUNGA, DAN SEWA
Jenis Penghasilan Pengenaan Pajak Perhitungan Penerimaan

Dividen Bukan Objek Pajak - PT Koperasi, BUMN/BUMD dengan


syarat tertentu

PPh Pasal 23 15% × jumlah bruto Wajib Pajak dalam negeri

PPh Pasal 26 20% × jumlah bruto (final) Wajib Pajak luar negeri

PPh Pasal 17 ayat (2) c 10% × jumlah bruto (final) Wajib Pajak dalam negeri orang
pribadi

Bunga Bukan Objek Pajak - Perusahaan reksa dana atas bunga


obligasi

PPh Pasal 23 15% × jumlah bruto Wajib Pajak dalam negeri

PPh Pasal 26 20% × jumlah bruto (final) Wajib Pajak luar negeri

PPh Pasal 4 ayat 2 20% × jumlah bruto Wajib Pajak dalam negeri atas bunga
deposito, tabungan dan bunga obligasi
pasar modal

Sewa PPh Pasal 23 2% × jumlah bruto Wajib Pajak dalam negeri

PPh Pasal 26 20% × jumlah bruto Wajib Pajak luar negeri

PPh Pasal 4 ayat (2) 100% × jumlah bruto (final) Wajib Pajak dalam negeri atas sewa
tanah dan/atau bangunan
World Map

USA
19,450000
EUROPE
19,450000

BRASIL
19,450000
56,790,500
Write here your big numbers
Funny facts

56,790,500 130% 56,790,500


Revenue from sales Project Achievements Users around the world
The process

Step 01 Step 02 Step 03


Features with icons

Content A Content B Content B


Itself is what the end-user Itself is what the end-user Itself is what the end-user
derives value from also can derives value from also can derives value from also can
refer to the information refer to the information refer to the information

Content C Content D Content D


Itself is what the end-user Itself is what the end-user Itself is what the end-user
derives value from also can derives value from also can derives value from also can
refer to the information refer to the information refer to the information
Use Charts to
Present data
86%

59%
50%
37%

Q1 Q2 Q3 Q4
Mobile Mobile
App 1 App 2
Itself is what the end-user Itself is what the end-user
derives value from also can derives value from also can
refer is what refer is what
Laptop
Project
Itself is what the end-user
derives value from also can
refer.
Desktop
Project
Itself is what the end-user derives
value from also can refer is what.
Thanks!
Any questions?
You can find me at:

@username
myemail@domain.com
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