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

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PP 46 dan pph ps 23

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Untuk beberapa perkerjaan atau pendapatan biasa ada yang langsung dikenakan Pajak Penghasilan Ps. 23, sedangkan setiap pendapatan broto dibawah 4.800.000.000 dikenakan pajak final sebesar 1% sesuai ketentuan PP 46.

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2 Answers

Tergantung dr jenis transaksi nya, rekan fenty

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Bila omset anda dibawah 4,8 M setahun tentu anda dikenakan 1% dr omset. Bila ada kontrak jasa (yg dipotong pph ps 23) seharusnya anda dapat mengajukan permohonan Surat Keterangan Bebas sehingga anda tidak dipotong pph ps 23, namun bila sudah terlanjur dipotong ada 2 alternatif yg bisa anda lakukan :
1. Mengajukan permohonan pemindahbukuan dari ps 23 ke pph final 1%
2. Memperhitungkan pemotongan tsb di spt tahunan, sehingga spt tahunan anda akan berstatus lebih bayar, kelebihan pembayaran akan dikembalikan sesuai prosedur yg berlaku
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