PT A BYR IMBALAN

PPH 21 1 PEKERJAAN/JABATAN
2 JASA
3 KEGIATAN
PT ANTEVE

5%

PT A BYR FEE
100,000,000
5% X 50% TARIF PS 17 X 50% X FEE
DPP 50,000,000
PPH 21 2,500,000

1. AKUNTAN DIPOTONG
BEBAN FEE AKUNTANSI
KAS
HUTANG PPH 21

2. AKUNTAN TDK MAU DIPOTONG

PT A MENANGGUNG PPH 21
BEBAN FEE AKT
BEBAN PPH 21
KAS

LABA RUGI

LABA BERSIH SBLM BEBAN FEE 200,000,000

BEBAN FEE 100,000,000
BEBAN PPH 21 2,500,000
LABA BERSIH 97,500,000
KOREKSI:
BEBAN PPH 21 2,500,000
LABA FISKAL 100,000,000
PPH 25% 25,000,000

TOTAL PJK DIBYR

PPH 21 2,500,000
PPH BADAN 25,000,000
27,500,000
spbu beli bbm
harga 50,000,000
pph 22 150,000

isi tax treaty berbaGI HAK PEMAJAKAN

1 AMBIL SELURUHNYA
2 BERIKAN SELURUHNYA
3 berbaGI

PT A TELLER
CS
SATPAM
DRIVER

HARGA KONTRAK
JASA PENYEDIA TK

PPH 23

KONTRAK
RINCIAN:
GAJI SATPAM 20,000,000
SERAGAM
PENTUNGAN
70,000,000
SENJATA
SENTER, SEPATU
FEE MANAJEMEN 10,000,000
 ORANG PRIBADI
JAAN/JABATAN

BYR HADIAH PESERTA KUIS

10,000,000
PPH 21 500,000

AKUNTAN

97,500,000
100,000,000
97,500,000
2,500,000

100,000,000
2,500,000
100,000,000
2,500,000
102,500,000
PT A 100,000,000 AKT
GROSS 102,564,103
PPH 21 2,5% (2,564,103)
100,000,000
TP
200,000,000
100,000,000
2,564,103
97,435,897

-
97,435,897
24,358,974

2,564,103 64,103
24,358,974 (641,026)
26,923,077 (576,923)
 pertamina

GI HAK PEMAJAKAN
SELURUHNYA USAHA JUAL BARANG/JASA
AN SELURUHNYA
BARANG MODAL

BRI

100,000,000
ENYEDIA TK

(2,000,000)

100,000,000

(200,000)