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seputar PPh 46

sebelumnya saya ucapkan trimakasih.
pertanyan: 1. saya pkl di kantor akuntan publik apakah penghasilan kantor saya dikenakan PPh pasal 4 ayat 2,dimana uu menyatakan akuntan bukan objek PPh pasal 4 ayat 2?

2. bagaimana jika perusahaan memperoleh penghasilan per 3 bulan,apakah ssp tetap setor sekali sebulan atau boleh 3 bulan sekali(perusahaan tempat pkl saya menyetor 3 bulan sekali)?

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1 Answer

Untuk jasa akuntan tidak termasuk dalam objek penghasilan yang dikenakan PPh 4(2) sesuai ketentuan PP46 ya…
perhitungannya menerapkan tarif pasal 17 normal ya…

Pertanyaan no.2, jadi bukan setoran PPh Final Pasal 4(2) tapi angsuran PPh 25 bulanan ya..sekalipun terima penghasilannya per 3 bulan

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