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

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VALIDASI PPH (KURANG BAYAR)

Selamat malam.. Saya mau tanya maslah pajak pph peralihan hak atas tanah yang di validasi di kpp, itu terjadi kurang bayar karena harga tidak sesuai bukannya hrga transaksi itu disetujui tidak tergantung dispenda ?

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aturan validasi SSP di KPP memang masih menerapkan penandingan antara harga tertera dalam draft akta jual beli versus NJOP dalam SPPT PBB, mana yang lebih tinggi itulah yang digunakan sebagai dasar perhitungan PPh terhutang.

Jadi bukan ditentukan dispenda.

Bicara aturan PPh kita ikuti aturan pajak pusat (UU PPh beserta aturan turunannya), jika bicara objek pajak daerah PBB dan BPHTB baru kita lihat aturan perdanya

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