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

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tarif pajak hadiah perlombaan berupa uang tunai

berapa persen tarif pajak yg harus di bayar jika menerima hadiah perlombaan berupa uang tunai? juara I Rp. 5.000.000
juara II Rp. 3.500.000
juara III Rp. 1.500.000

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2 Answers

Atas hadiah undian dikenakan PPh sebesar 25% (duapuluh lima persen) dari jumlah bruto hadiah atau nilai pasar hadiah berupa natura dan bersifat final.
Atas hadiah atau penghargaan, perlombaan, penghargaan dan hadiah sehubungan dengan pekerjaan, jasa dan kegiatan lainnya, dikenakan PPh dengan ketentuan sebagai berikut :
dikenakan PPh pasal 21 sebesar tarif PPh pasal 17 Undang-undang PPh, bila penerima Wajib Pajak Orang Pribadi Dalam Negeri.
dikenakan PPh pasal 26 sebesar 20% (duapuluh persen) dan bersifat final dari jumlah bruto dengan memperhatikan ketentuan dalam Persetujuan Penghindaran Pajak Berganda yang berlaku, bila penerima Wajib Pajak Luar Negeri selain BUT.
dikenakan PPh pasal 23 sebesar 15% (lima belas persen) dari jumlah penghasilan bruto, bila penerima Wajib Pajak badan.

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jadi karena hadiah perlombaan, bukan undian…maka dikenakan PPh 21 ketika penerima hadiah tersebut adalah orang pribadi, dengan tarif terendah 5% ya rekan…

CMIIW

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