urun pendapat nih pak, kalau menurut saya tergantung esensi transaksinya, kalau memang cuma cetak buku tidak kena PPH, tetapi kalau ada unsur jasa misalnya jika pembuatan company profile dimulai dari pencarian informasi, penyusunan buku, kemudian ada design lay outnya, akan terkena PPH.
Dan yang terpenting adalah kata2 yang terdapat dalam invoice atas pembuatan company profil tersebut harus tegas, misalnya jika memang cetak buku harus disebutkan cetak buku sehingga tidak kena PPh, kalau memang ada jasa penyusunan/design, ya disebutkan demikian.
rgds
kris
.... ....
--- On Fri, 11/14/08, anshari@transaviaotomasi.com <anshari@transaviaotomasi.com> wrote:
From: anshari@transaviaotomasi.com <anshari@transaviaotomasi.com>
Subject: [forum-pajak] Company Profile
To: forum-pajak@yahoogroups.com
Date: Friday, November 14, 2008, 4:54 AM
Dear All,
Saya ingin menanyakan, apakah pembuatakan company profile merupakan
objek PPh 23?
Regards,
Anshari
[Non-text portions of this message have been removed]
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