ditentukan oleh panitia training), pesertanya umum (bukan disiapkan
spesial untuk pegawai kantor tersebut), dan materinya pun adalah paket
dari panitia training tersbut (bukan materi2 permintaan kantor), tidak
dikenakan PPh 23.
Yang dikenakan PPh 23 adalah jasa training yang dirancang khusus untuk
kantor tersebut di mana pesertanya berasal dari kantor tersebut dan
materi trainingnya pun atas permintaan kantor tersebut.
Itu yang berlaku di kantor saya sekarang. Dasar hukumnya maaf saya
lupa. Mungkin bisa PM kalo memang sangat membutuhkan dasar hukumnya.
--- In forum-pajak@yahoogroups.com, Nicky Yuniffer Sumolang
<nickyyuniffer@...> wrote:
>
> pagi juga...
> kalo ga salah untuk jasa training juga dikenakan PPH 23 sebesar 4.5%
>
>
> --- On Tue, 11/18/08, john_freeds <john_freeds@...> wrote:
>
> From: john_freeds <john_freeds@...>
> Subject: [forum-pajak] Tanya Jasa Training
> To: forum-pajak@yahoogroups.com
> Date: Tuesday, November 18, 2008, 5:51 PM
>
>
>
>
>
>
> Pagi semuanya..
>
> mau nanya neh, untuk jasa training yg dilakukan perusahaan jasa
> training diluar ktr apa dikenakan PPh 23?
> brp tarifnya?
>
> Thanks b4...
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
> [Non-text portions of this message have been removed]
>
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