{1 - 24} GreyGrey
{25 - 49} GreenGreen
{50 - 499} BlueBlue
{500 - 4999} OrangeOrange
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PPh Pasal 23

Selamat sore,
Bagaimanakah cara menghitung PPh Pasal 23 ? (mohon diberikan contoh soal)
Terima kasih

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1 Answer

PPh 23 secara umu dihitung dengan formulasi sbb: Tarif x DPP (nilai bruto penyerahan)

misal: jasa reparasi kendaraan bermotor yang dilakukan oleh bengkel ber-badan hukum (CV/PT) senilai 100jt
tarif PPh 23 atas jasa sejenis adalah 2%
maka perhitungannya = 2% x 100jt
PPh terhutang sebesar 2jt

Demikian, rekan

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