PPh Pasal 26 --> WPLN dan BUT Flashcards

1
Q

WPLN

A

Wajib Pajak Luar Negeri

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2
Q

BUT

A

Bentuk Usaha Tetap

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3
Q

20% x Penghasilan Bruto

A

Dividen, bunga, royalti, sewa, imbalan sehubungan dengan jasa, pekerjaan, kegiatan, hadiah, penghargaan

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4
Q

20% x Penghasilan Neto (50% x Penghasilan Bruto)

A

penjualan harta di Indonesia,

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5
Q

20% x Penghasilan Neto (10% x Penghasilan Bruto)

A

premi reasuransi yang dibayarkan ke perusahaan DN ke perusahaan asuransi di DN

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6
Q

20% x Penghasilan Neto (5% x Penghasilan Bruto)

A

premi reasuransi yang dibayarkan oleh perusahaan asuransi DN ke perusahaan asuransi di LN

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7
Q

20% x (PKP - PPh Terutang)

A

Bentuk Usaha Tetap (BUT)

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8
Q

PPh Terutang untuk BUT

A

Berdasar Omzet

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9
Q

PPh Terutang untuk BUT

A

25% x PKP

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10
Q

Kurs yang digunakan adalah

A

Kurs Menteri Keuangan

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11
Q

Omzet < 4,8 billion

A

before 2018 –> 1% x Omzet

2018 untill now –> 0,5% x Omzet

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12
Q

4,8 billion < Omzet < 50 billion

A

PKP FasilitasPKP

Non Fasilitas

PPh Fasilitas

PPh Non Fasilitas

Pajak Terutang

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13
Q

PKP Fasilitas

A

4,8 billion x PKP

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14
Q

PKP Non Fasilitas

A

Total PKP - PKP Fasilitas

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15
Q

PPh Fasilitas

A

25% x 50% x PKP Fasilitas

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16
Q

PPh Non Fasilitas

A

25% x PKP Non Fasilitas

17
Q

Pajak Terutang

A

PPh Fasilitas + PPh Non Fasilitas

18
Q

Omzet > 50 billion

A

25% x Total PKP