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

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Pph 23 untuk Hotel

Apakah sewa mobil via hotel dikenakan Pph23?

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1 Answer

asumsi saya dari pertanyaan Anda di atas:
-pihak hotel adalah pemilik mobil
-Anda adalah penyewa,
jika penyewa mewakili wajib pajak badan yang wajib (pemotong) PPh 23 maka Anda wajib melakuka pemotongan PPh 23 atas penghasilan sewa yang anda bayarkan kepada pihak hotel atas persewaan mobil tersebut
namun jika Anda mewakili kepentingan pribadi maka tidak ada pemotongan PPh 23 atas transaksi ini.

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