{1 - 24} GreyGrey
{25 - 49} GreenGreen
{50 - 499} BlueBlue
{500 - 4999} OrangeOrange
{5000 - 24999} RedRed
{25000+} BlackBlack

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benar pajak penghasilan pasal 23 atau bukan ?

saya ceritany ada tugas dr kampus bikin short film .kalau kita bikin perlombaan mewakili lembaga . yang mendapatkan hadiah itu kita atas nama lembaga. hadiah nya yang atas nam lembaga kepotong pajak pph . itu benar pph pasal 23 ?

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1 Answer

Jika penerima hadian/penghargaan tersebut adalah badan hukum maka benar, bentuk pemotongan PPh-nya adalah PPh pasal 23. Sementara jika penerima penghasilannya dalah orang pribadi, maka pengenaan PPhnya adalah PPh pasal 4(2)

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