Proses iklan ada 2 :
1. Pembuatan Materi, biasanya dilakukan oleh PH, tarif pajak 4,5%
2. penayangan iklan di media :
- langsung ke media tarif pajak 1.5%
- melalui agency, agency fee nya yg dipotong 4,5%
kalo tarif iklan sangat bervariasi tergantung letak iklannya pd program apa dan jam penayangannya jg
thx
fs
--- On Thu, 11/6/08, Pribadi Wibowo <PWibowo@bankbii.com> wrote:
From: Pribadi Wibowo <PWibowo@bankbii.com>
Subject: RE: Bls: [forum-pajak] tarif pajak tayangan televisi
To: forum-pajak@yahoogroups.com
Date: Thursday, November 6, 2008, 2:33 PM
Betul Bu.
Dalam hal, pihak agency dapat melampirkan salinan BP atas pembayaran ke
Media dan salinan bukti pembayaran iklan ke media, sehingga kita dapat
menghitung selisih lebih sebagai jasa agency, maka atas selisih lebih
tersebut dapat dianggap sebagai penghasilan atas jasa perantara dan
dikenakan PPh Pasal 23 sebesar 4,5% (PER-70/PJ/2007) .
IMHO
_____
From: indah mutia [mailto:mutia.imut@yahoo. com]
Sent: Thursday, November 06, 2008 12:15 PM
To: forum-pajak@ yahoogroups. com
Subject: Re: Bls: [forum-pajak] tarif pajak tayangan televisi
Ikut nimbrung, bagaimana kalau pasang iklan lewat agency yang menarik agency
fee? apakah tarif pph nya atas jasa perantara saja, karena pihak agency
sudah memungut pph atas jasa penyediaan waktu dan tempat di media masa ?
Thx, Mutia
--- On Thu, 10/30/08, heri heri <heriyan_to@ yahoo.
<mailto:heriyan_ to%40yahoo. com> -com> wrote:
From: heri heri <heriyan_to@ yahoo. <mailto:heriyan_ to%40yahoo. com> -com>
Subject: Bls: [forum-pajak] tarif pajak tayangan televisi
To: forum-pajak@ <mailto:forum- pajak%40yahoogro ups.com> -yahoogroups. -com
Date: Thursday, October 30, 2008, 9:38 AM
PER.70/PJ./2007 yaitu jasa penyediaan tempat dan/atau waktu dalam media
massa, media luar ruang atau median lain untuk penyampaian informasi dengan
tarif efektif 1,5%.
semoga membantu dan mohon koreksi jika salah. terima kasih
____________ _________ _________ __
Dari: Sri Ranti <ranti.z@gmail. com>
Kepada: forum-pajak@ yahoogroups. com
Terkirim: Kamis, 30 Oktober, 2008 11:27:53
Topik: [forum-pajak] tarif pajak tayangan televisi
Dear all,
mohon bantuan nih, ada yang tau ngga peraturan tentang tarif tayangan
televisi, beserta tarif iklannya. karena tempatku bekerja bikin 1
tayangan televisi durasi 30 dan harus dipotong pajaknya. terima
Regards,
Ranti
____________ _________ _________ _________ _________ _________ _
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