Berdasarkan pengalaman, kami sering kali memotong PPh Pasal 23 atas
pemasangan iklan di Kompas dan media cetak lainnya.
Tetapi yang diperkenankan bukan harga iklannya, tapi PPh pasal 23-nya
dipotong hanya dari 'biaya agency fee'-nya saja. dengan tarif efektif
4.5% dr penghasilan.
Meskipun demikian, kami tidak selalu memotong PPh 23 atas agency fee
tersebut, karena terkadang hasil yg didapat 'imaterial'. (Terlalu
kecil) Kalo harus mengeluarkan bukti potong pasal 23 sebesar <(kurang
dari)Rp.10.000,- khan biaya ongkos kirim dokumen, biaya lapor ke KPP,
biaya cetak SSP, transport ke bank, dll (jika dijumlah) jauh lebih
tinggi.
Dengan pertimbangan efisiensi "Cost yg terlalu tinggi" daripada
manfaat yg diterima, maka biasanya kami abaikan jika jumlahnya kecil.
Jadi transaksi tsb hanya dikenakan PPn saja, tidak disertai PPh 23.
Aq menjawabnya berdasarkan pengalaman, jika teman2 ada usulan lain
mohon ditambahkan.
Terima kasih,
Deny Imanuel Sumakul
ara_sakul@yahoo.co.id
--- In forum-pajak@yahoogroups.com, "Rachmat Widjaja" <rachmat-w@...>
wrote:
>
> Rekan-Rekan
>
> Apakah pasang iklan di kompas,harus dipotong pph pasal 23 ?
>
> Rachmat
>
> [Non-text portions of this message have been removed]
>
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