28 A & 29
CORPORATE INCOME TAX
By Kelompok 5 :
1. Fabian
2. Fajar Maghriza
3. Fitriyatus S
4. Rahmad Nur F
1
Pasal 28A
Definisi Pasal 28A
PPh 22 = Rp 7.000.000
PPh 23 = Rp 9.500.000
PPh 22 = 1,5% x Rp 1.000.000.000 = Rp 15.000.000
Jumlah Kredit Pajak = Rp 7.000.000 + Rp 9.500.000 + Rp 15.000.000 = Rp
31.500.000
PPh Pasal 28 = PPh Terhutang – Kredit Pajak
= Rp 25.000.000 – Rp 31.500.000 = – Rp 6.500.000
2
Pasal 29
Definisi Pasal 29