Sincerely Yours,
Dionisius W.S.
--- Pada Rab, 10/9/08, jay kur <jayridwan@yahoo.com> menulis:
Dari: jay kur <jayridwan@yahoo.com>
Topik: Re: [forum-pajak] Nanya:ppn untuk barang sample
Kepada: forum-pajak@yahoogroups.com
Tanggal: Rabu, 10 September, 2008, 5:13 AM
PPN atas barang sampel DPPnya adalah sebesar harga pokok barang tersebut.
Contoh Harga barang sebelum PPN seharga 5,300,000 (termasuk margin keuntungan)
dan harga pokoknya 5,000,000 maka yang dipakai adalah sebesar harga pokok saja
untuk sample.
PPNnya sebesar Rp. 500,000. dan dibuatkan faktur pajak sebagaimana
PER-159/PJ.2006.
DPP - Nilai Lain
KMK 567/KMK.04/2000 stdd KMK 251/KMK.03/2002
Mudah-mudahan jelas.
Jay
----- Original Message ----
From: Vivi <viani_w@yahoo.com.sg>
To: Forum Pajak <forum-pajak@yahoogroups.com>
Sent: Wednesday, September 10, 2008 9:36:43 AM
Subject: [forum-pajak] Nanya:ppn untuk barang sample
Selamat pagi rekan2 forum pajak..
Saya baru bergabung di milis ini..
Saya bener2 awam masalah pajak dan ditempatkan di bag pajak..
Nah,ada hal yang saya bingung..
Perusahaan saya ada memberikan barang sample/contoh dan barang free of charge
ke pelanggan..
Bagaimanakah perlakuan ppn nya?
Terima kasih atas info dan bantuan rekan2...
regards,
Harga Jual – Laba Kotor:
•Pemakaian Sendiri dan pemberian Cuma-Cuma BKP/JKP
•Penyerahan antar cabang
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