Dengan asumsi bahwa pihak yang memindahtangankan saham tersebut (dalam hal ini Tuan X) adalah WP LN, maka atas transaksi ini terutang PPh pasal 26 sesuai dengan UU PPH pasal 26 ayat 2.
Semoga membantu.
BR,
Gianto
----- Original Message -----
From: andi suryanto
To: forum-pajak@yahoogroups.com
Sent: Thursday, November 13, 2008 1:03 AM
Subject: [forum-pajak] perubahan kepemilikan saham
dear alll anggota milis.....
salam........ mau tanya kasus peralihan kepemilikan saham perusahaan.
kasus : perusahaan saya bekerja ( PMA ) belum lama ini mengadakan perubahan kepemilikan modal, modal tuan X di pindah tangan kan ke tuan Y, sementara pemegang saham sebelumnya ada 2 orang yaitu tuan X dan tuan Z, sementara tuan X memiliki saham 95 %dan tuan Z memiliki saham 5%, saham tuan X di pindahtangankan ke tuan Y sebesar 95% jadi semua saham tuan X di akuisisi oleh tuan Y, pertanyaan faktor pajak apa saja yang timbul dari kasus ini
atas sumbang saran dari rekan rekan sebelumnya saya ucapkan terimakasih
salam
andi
.
[Non-text portions of this message have been removed]
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