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Bukti potong PPh 23 untuk non PKP

Apakah non PKP bisa menerbitkan bukti potong PPh 23 ?

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1 Answer

pemenuhan kewajiban pemotongan PPh 23 tidak bergantung pada apakah wajib pajak tersebut PKP atau bukan rekan…
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jika memang si wajib pajak adalah badan hukum dan melakukan transaksi yang menjadi objek PPh 23, maka ia wajib melakukan pemotongan PPh 23 (menerbitkan bukti potong PPh 23), menyetorkan dan melaporkan dalam SPT PPh 23

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