Best regards,
Ervina, SE
Corporate Tax Executive Supervisor
PT. Sahabat Utama TraCo
Jakarta Barat
HP. 021-91369080
----- Original Message ----
From: Syaefudin Fajri <fajri619@gmail.com>
To: forum-pajak@yahoogroups.com
Sent: Wednesday, September 17, 2008 7:44:58 AM
Subject: [forum-pajak] Re: Pajak atas sewa gedung kantor
--- In forum-pajak@ yahoogroups. com, Persya White <persya_cute@ ...>
wrote:
>
>
> Dear Bu Ismira,
> Bu kalo sewa gedung pastinya harus dipotong PPh Pasal 23. Pemilik
gedung tsb pastinya punya NPWP kan maka dia harus menerima bukti
potong dari ibu. mungkin maksudnya si pemilik, harga yang ibu
bayarkan itu tidak include PPh 23. jadi misal dia membebankan biaya
sewa 10juta, PPN 1jt, maka ibu bayarnya 11jt tanpa potong lagi PPh
23, klo ibu potong PPh 23 berarti kan dia hanya menerima 10.505.000
(4,5% tarif sewa). coba ibu tanyakan alasan beliau knp tidak mau
dipotong pph 23. smoga jawaban saya membantu.
>
Pajak atas sewa ruangan adalah PPh ps.4 (2). Tarifnya 10% dengan
pemotongan bersifat final.
Jika penyewa tidak bersedia dipotong, Pembayar tetap harus memotong,
entah dengan cara digross up atau ditanggung, agar tidak kena sanksi.
Jangan berikan bukti potongnya ke penyewa. Kalau perlu, laporkan ke
KPP penyewa bahwa yang bersangkutan menerima penghasilan sewa tetapi
tidak mau dipotong pajak.
Be a good citizen. Hal yang sudah jelas, jangan dibuat abu-abu!
Regards,
Fajri
[Non-text portions of this message have been removed]
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