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22 September 2008

[forum-pajak] Jasa bor sumur

Dear rekan milis FP

Di tempat saya bekerja sedang dibuat sumur resapan dan pengeboran
sumur baru yang dilakukan oleh orang pribadi bukan badan, yang saya
tanyakan
- Atas pengerjaan jasa bor tsb, pengenaan pph-nya apakah PPh 21, PPh
23 jasa instalasi atau pph final jasa konstruksi ?
- Dari sisi accountingnya apakah pembuatan sumur resapan bisa
dikapitalisasi sebagai aset perusahaan ?

Sebelumnya terima kasih atas sharingya

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