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air tangki

selamat siang, mau tanya. pemerintah desa membeli air sebanyak beberapa truck tangki untuk pembangunan betonisasi jalan desa, apakah transaksi tersebut kena pajak, mohon pencerahannya, terima kasih

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1 Answer

untuk PPN atas segala bentuk penyerahan air bersih tersebut dibebaskan dari pengenaan PPN Pak.
Namun dari sisi penerima penghasilan (penjual), Pihak desa dalam hal menggunakan APBD/APBN wajib melakukan pemotongan PPh pasal 22 jika nilai pembelian tersebut telah melebihi 2juta (bukan jumlah yang dipecah-pecah). demikian Pak.

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