PAJAK PENGHASILAN -PPH PDF

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PAJAK PENGHASILAN - PPH Diambil Dari Tax Knowledge Based – Dit. P2Humas Disusun Kembali Oleh: Sigit Indarupa, S.S.T, M.E, M.I.D.S, B.K.P 7/20/17 PAJAK PENGHASILAN - PPH July 20, 2017 Contents A. UMUM .......................................................................................................

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PAJAK PENGHASILAN - PPH Diambil Dari Tax Knowledge Based – Dit. P2Humas

Disusun Kembali Oleh: Sigit Indarupa, S.S.T, M.E, M.I.D.S, B.K.P

7/20/17

PAJAK PENGHASILAN - PPH

July 20, 2017

Contents A.

UMUM ............................................................................................................................................................... 8

A.1. Resume Tarif dan DPP PPh ( KETENTUAN LAMA) .............................................................................................. 8 A.2. SKB PPh Potput (SKB PPh 21, 22, 22 impor, 23) ............................................................................................... 29 A.3. Penggunaan Nilai Buku atas Pengalihan Harta dalam Rangka Penggabungan, Peleburan atau Pemekaran Usaha ....................................................................................................................................................................... 31 B.

SUBJEK PAJAK .................................................................................................................................................. 37

B.1. Subjek Pajak dan Bukan Subjek Pajak .............................................................................................................. 37 B.2. Penentuan SPDN dan SPLN .............................................................................................................................. 40 C.

PENGHASILAN .................................................................................................................................................. 45

C.1. Objek PPh ......................................................................................................................................................... 45 C.2. Bukan objek PPh ............................................................................................................................................... 47 C.3. Sisa Lebih yang Diterima oleh Badan atau Lembaga Nirlaba di Bidang Pendidikan ........................................ 49 C.4. Hibah, Bantuan, Sumbangan yang tidak termasuk Objek pajak ...................................................................... 52 C.5. Beasiswa tidak termasuk Objek Pajak .............................................................................................................. 54 C.6. Bantuan atau Santunan yang Dibayarkan oleh Badan Penyelenggara Jaminan Sosial (BPJS) ......................... 55 C.7. Bantuan, Sumbangan, Zakat yang tidak termasuk Objek Pajak ....................................................................... 56 C.8. Keuntungan karena Pembebasan Utang .......................................................................................................... 57 C.9. Hubungan Usaha, Pekerjaan,Kepemilikan atau Penguasaan ........................................................................... 59 D.

BIAYA FISKAL .................................................................................................................................................... 62

D.1. BIAYA FISKAL (PASAL 6 DAN 9 UU PPH) ........................................................................................................... 62 D.2. Zakat Atau Sumbangan Keagamaan yang Sifatnya Wajib................................................................................ 66 D.3. Natura/Kenikmatan.......................................................................................................................................... 69 D.4. Biaya Promosi ................................................................................................................................................... 72 D.5. Piutang yang Nyata-Nyata Tidak Dapat Ditagih ............................................................................................... 74 D.6. Biaya SDM (deductible/nondeductible, objek pph 21/bukan objek pph 21) .................................................. 77 D.7. Biaya Bunga Pinjaman ...................................................................................................................................... 79 D.8. Pajak Daerah dan Retribusi Daerah ................................................................................................................. 81 D.9. Biaya Entertainment ........................................................................................................................................ 84 D.10. Sumbangan / Biaya Pembangunan Infrastruktur yang bisa dikurangkan dari penghasilan bruto ................ 85 D.11. Pajak Masukan yang Tidak dapat Dikreditkan bisa jadi Pengurang Penghasilan Bruto................................. 88 D.12. JOIN COST....................................................................................................................................................... 89 D.13. Daftar Rekonsiliasi Fiskal Biaya Usaha ........................................................................................................... 90 D.14. Penyusutan Fiskal ........................................................................................................................................... 96 D.14.1. Biaya Penyusutan Fiskal ...................................................................................................................... 96 Page 2 of 504

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D.14.2. Penyusutan Harta Berwujud ............................................................................................................... 97 D.14.3. Amortisasi Harta Tidak Berwujud ..................................................................................................... 104 D.14.4. Penyusutan, Amortisasi dalam Bidang Usaha Tertentu (Tanaman Kehutanan, kayu, Tanaman Keras, Ternak) ........................................................................................................................................................... 107 D.14.5. Perangkat Lunak (Software) Komputer ............................................................................................. 110 D.14.6. Kendaraan milik perusahaan............................................................................................................. 111 D.14.7. HP, telepon Seluler, pager ................................................................................................................ 112 D.14.8. Penyusutan Harta Berwujud Bagi Kontraktor Migas ........................................................................ 113 E.

PENCATATAN, PEMBUKUAN ......................................................................................................................... 114

E.1. Norma Penghitungan Penghasilan Neto ........................................................................................................ 114 E.2. Norma Penghitungan Penghasilan Neto sejak tahun pajak 2016 .................................................................. 116 E.3. Tax Haven Country.......................................................................................................................................... 118 F.

PENGHASILAN ATAU JENIS USAHA TERTENTU .............................................................................................. 119

F.1. J O (Pemecahan Bukti Potong)........................................................................................................................ 119 F.2. Perlakuan PPh dan PPN atas Leasing ( Sewa Guna Usaha ) ............................................................................ 121 F.3. Perlakuan Perpajakan untuk Pengusaha Panas Bumi..................................................................................... 128 F.4. CV, Firma, Kongsi, Persekutuan, Kontrak Investasi Kolektif (KIK)................................................................... 132 F.5. Yayasan ........................................................................................................................................................... 133 F.6. Usaha Lapangan Golf ...................................................................................................................................... 135 F.7. Perlakuan PPh atas Usaha Reksadana ............................................................................................................ 136 F.8. Built Operate and Transfer (BOT) (Bangun Guna Serah) ................................................................................ 141 F.9. Kegiatan Usaha Berbasis Syariah .................................................................................................................... 146 F.10. Perusahaan Pelayaran Niaga Nasional ......................................................................................................... 149 F.11. Penghitungan PPh Kontraktor Kontrak Kerja Sama Migas ........................................................................... 152 F.12. Transaksi e-commerse .................................................................................................................................. 182 F.13. Perlakuan Perpajakan di KAPET .................................................................................................................... 188 F.13.1. Perlakuan Perpajakan di KAPET (PPh dan PPN) ................................................................................. 188 F.13.2. Untuk Pengusaha yang Berdomisili di dalam wilayah KAPET ............................................................ 193 F.13.3. Untuk Pengusaha yang Tidak Berdomisili di dalam wilayah KAPET .................................................. 196 F.13.4. Kawasan Pengembangan Ekonomi Terpadu (KAPET) (yang ditetapkan sebagai Kawasan Berikat) .. 198 F.13.5. Daftar Wilayah KAPET ........................................................................................................................ 200 G.

PPH PASAL 21 ................................................................................................................................................ 201

G.1. Ketentuan Terkait PPh Pasal 21 ..................................................................................................................... 201 G.1.1. Tabel Tarif PPh Pasal 21 ...................................................................................................................... 201 G.1.2. Jamsostek (JKK, JHT, JKM, JPK & JHT) dan Premi asuransi lainnya ..................................................... 207 Page 3 of 504

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G.1.3. PPh 21 Ditanggung Pemerintah .......................................................................................................... 209 G.1.4. Tanda Tangan Stempel & Bukti Potong Online PPh 21 ....................................................................... 210 G.1.5. Pesangon, Uang Manfaat Pensiun, THT dan JHT ................................................................................ 211 G.1.6. Penghasilan Tidak Kena Pajak (PTKP) .................................................................................................. 216 G.1.7. Biaya Jabatan dan Biaya Pensiun ........................................................................................................ 220 G.1.8. Subjek dan Bukan Subjek PPh Pasal 21/26 ......................................................................................... 221 G.1.9. Objek dan Bukan Objek PPh Pasal 21/26 ............................................................................................ 223 G.1.10. Pemotong dan Bukan Pemotong PPh Pasal 21/26 ........................................................................... 226 G.1.11. SKB PPh Potput (SKB PPh 21, 22, 22 impor, 23)................................................................................ 233 G.1.12. PPh 21 bagi Pejabat Negara, PNS, Anggota TNI, POLRI, dan Pensiunannya ..................................... 235 G.1.13. Unsur Penambah dan Pengurang Penghasilan dalam Penghitungan PPh Pasal 21.......................... 238 G.1.14. Pajak Penghasilan Pasal 21 atas Penghasilan Pegawai dari Pemberi Kerja yang Memenuhi Kriteria Tertentu ......................................................................................................................................................... 241 G.1.15. PPh Pasal 21 Pegawai Tetap dan Pemberi Pensiun .......................................................................... 243 G.1.16. PPh Pasal 21 Pegawai Tidak Tetap .................................................................................................... 247 G.1.17. PPh Pasal 21 Atas Bonus dan Tunjangan Hari Raya (THR) ................................................................ 249 H.

PPH PASAL 22 ................................................................................................................................................ 255

H.1. Tabel Tarif PPh Pasal 22 ................................................................................................................................. 255 H.2. PPh Pasal 22 ................................................................................................................................................... 259 H.3. PPh Pasal 22 yang Dipungut Bank Devisa dan DJBC ...................................................................................... 264 H.4. PPh Pasal 22 Bendaharawan .......................................................................................................................... 272 H.5. PPh Pasal 22 atas Badan Usaha Tertentu ...................................................................................................... 277 H.6. PPh Pasal 22 Industri atau eksportir sektor kehutanan, perkebunan, pertanian, peternakan, dan perikanan ............................................................................................................................................................................... 280 H.7. PPh Pasal 22 Industri atau badan usaha komoditas tambang batubara, mineral logam, dan mineral bukan logam ..................................................................................................................................................................... 283 H.8. SKB PPh Potput (SKB PPh 21, 22, 22 impor, 23) ............................................................................................. 285 H.9. PPh Pasal 22 Produsen atau importir bahan bakar minyak, bahan bakar gas, dan pelumas ........................ 287 H.10. PPh Pasal 22 Industri Tertentu ..................................................................................................................... 289 H.11. PPh Pasal 22 Penjualan Barang yang Tergolong Sangat Mewah ................................................................. 293 I.

PPH PASAL 23 ................................................................................................................................................ 296

I.1. Tabel Tarif PPh Pasal 23 ................................................................................................................................... 296 I.2. PPh Pasal 23..................................................................................................................................................... 300 I.3. Stempel Tanda tangan pada Bukti Potong PPh 23/26 atas dividen ................................................................ 304 I.4. Dividen ............................................................................................................................................................. 306 Page 4 of 504

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I.5. Bunga ............................................................................................................................................................... 310 I.6. Royalti .............................................................................................................................................................. 313 I.7. Hadiah, Penghargaan....................................................................................................................................... 315 I.8. Sewa dan Jasa .................................................................................................................................................. 319 I.9. SKB PPh Potput (SKB PPh 21, 22, 22 impor, 23) .............................................................................................. 327 I.10. Resume S-653/PJ.032/2010 Penegasan Perlakuan PPh Pasal 23 Usaha Retail ............................................. 329 J.

PPH PASAL 4 (2) ............................................................................................................................................. 333

J.1. SUN (Obligasi Negara, SPN) dan SBSN............................................................................................................. 333 J.2. PPh Final atas Pengalihan hak atas Tanah dan/atau bangunan, SKB PPhTB .................................................. 337 J.3. PPh Final atas Persewaan Tanah dan/atau Bangunan .................................................................................... 351 J.4. PPh Final atas Jasa Konstruksi ......................................................................................................................... 354 J.5. PPh Final atas Penjualan Saham di Bursa Efek ................................................................................................ 359 J.6. Tabel Tarif PPh Pasal 4 (2) ............................................................................................................................... 361 J.7. PPh Final atas Dividen yang diterima Orang Pribadi (OP) ............................................................................... 366 J.8. PPh Final atas Bunga Obligasi .......................................................................................................................... 368 J.9. PPh Final atas Bunga deposito dan tabungan serta diskonto Sertifikat Bank Indonesia ................................ 373 J.10. PPh Final atas Hadiah Undian........................................................................................................................ 377 J.11. PPh Final atas Bunga simpanan Koperasi ...................................................................................................... 379 J.12. Stempel Tanda Tangan pada Bukti Potong PPh atas Bunga Deposito, Tabungan, Jasa Giro, dan Diskonto SBI ............................................................................................................................................................................... 380 J.13. Stempel Tanda Tangan pada Bukti Potong PPh atas Pembayaran Bunga Kepada Nasabah SUN-ORI ......... 382 J.14. PPh Final atas penghasilan WP yang memiliki peredaran bruto tertentu (PP 46 Tahun 2013) .................... 383 J.15. SKB terkait PP 46 Tahun 2013 ....................................................................................................................... 390 J.16. PPh Final atas Penghasilan Lain Kontraktor Dari Pengalihan Participating Interest ..................................... 392 J.17. PPh Final atas Penghasilan dari Pengalihan Real Estat dalam Skema Kontrak Investasi Kolektif Tertentu .. 396 K.

PPH Pasal 15 .................................................................................................................................................. 398

K.1. PPh Pasal 15 atas PELAYARAN DALAM NEGERI .............................................................................................. 398 K.2. PPh Pasal 15 atas Pelayaran/Penerbangan Luar Negeri................................................................................. 400 K.3. PPh Pasal 15 atas Penerbangan Dalam Negeri ............................................................................................... 402 K.4. Tabel Tarif PPh Pasal 15.................