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

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TAX AMNESTY

selamat siang rekan rekan
saya ingin menanyakan mengenai prihal tax amnesty. Dasar pengenaan yang di kenakan tarif pajak itu bagaimana menghitungnya.
apakah
1. jumlah total harta yg belum dilaporkan lalu dikurangi hutang… nah hasilnya barulah dikalikan tarif….
atau,
2. berdasarkan total harta (yg belum dilaporkan di SPT 2015) dikalikan tarif
atau…
3. total hutang (yg belum dilaporkan di SPT 2015) di kalikan tarif??
mohon bantuannya rekan rekan

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2 Answers

1.(Total harta yg belum dilaporkan di SPT Tahun 2015 – Hutang yg belum dilaporkan (hutang sbg pengurang hanya 75% jika WP Badan, 50% Jk WPOP)) x Tarif = uang tebusan

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Nilai uang tebusan = (Nilai Wajar seluruh harta yang belum dilaporkan dalam SPT – Nilai sisa (outstanding) hutang terkait perolehan harta yang baru diungkap tersebut) x tarif uang tebusan

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