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06 November 2008

[forum-pajak] Connection fee listrik dari perusahaan swasta

Dear All,

PT A berada di kawasan industri dan akan mulai membangun pabriknya.
Listrik di supplai oleh sebuah perusahaan swasta yang menghasilkan tenaga listrik dengan turbin milik sendiri dan listrik dari PLN.

Pertanyaannya:
Apakah saya harus melakukan pemotongan PPh pasal 23 sebesar 4.5% atas connection fee pada saat mereka melakukan pemasangan listrik pertama kali???

Terimakasih atas bantuannya.

Regards,

Nile 


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