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

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Pph pasal 25

Nama saya gunawan. Saya adalah wp op yg melakukan usaha. Pada 16 juli 2016 saya membayar pph ps 25 6juta, sekaligus untuk masa maret,april, dan mei sebesar 18juta. Dab melaporkannya tgl 20 juli. Sanksi adm apa saja yg dikenakan dan berapa jumlahnya?
Mohon bantuannya, terima kasih sebelumnya.

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2 Answers

denda bunga
masa maret 2%x4x6juta
masa april 2%x3x6juta
mada mei . 2%x2x6juta
denda keterlambatan 3x100rb

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sanksi berupa bunga keterlambatan atas penyetoran: 2% x jumlah bulan terlambat x nilai pajak yang terlambat disetorkan

dan sanksi denda keterlambatan pelaporan sebesar 100.000 setiap SPT/keterlambatan pelaporan per masa pajaknya. Khusus untuk PPh 25 pembayaran yang rekan lakukan sekaligus dianggap sebagai pelaporan (SPT)

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