- Alokasi SHU berdasarkan anggaran dasar/rumah tangga tidak boleh
dikurangkan sebagai biaya.
- SHU sifatnya sama seperti Dividen dan merupakan penghasilan -> UU
PPH Pasal 4(1) huruf g
- SHU yang dibayarkan kepada anggota tidak dipotong PPh pasal
23(4)huruf f UU PPh
-
--- In forum-pajak@yahoogroups.com, "endank_funny" <endank_funny@...>
wrote:
>
> milis forum pajak,salam kenal..
> koperasi jasa keuangan syariah, menghitung pajak penghasilan terutang
> badannya dengan format sbb:
> pendapatan - beban - alokasi SHU = pkp
> >Alokasi SHU disini, terdiri dr dana pendidikan,jasa simpan pinjam,
> jasa usaha, dana pengurus, dana karyawan,dana sosial,dan pembangunan
> daerah kerja yang prosentasenya ditentukan dlm AD ART Koperasi tsb.
> Yang saya ketahui, SHU - alokasi SHU = dana cadangan, secara tak
> langsung koperasi tersebut menghitung pajak nya adalah dana cadangan x
> tarif pajak.
> Pertanyaan saya, apakah cara perhitungan di atas dapat dibenarkan?
> dasar hukum apa yang dipakai?
>
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