kalau software adalah membeli produk as it is dimana, tidak ada effort untuk instalasi & konfigurasi yg melibatkan man days atau manusia
dia akan kena PPN saja.
Cuma jika selain produk nya ada jasa instalasi & konfigurasi maka PT A wajib memotong PPH 23 ke si provider tersebut.
Regards,
Hamdi
________________________________
From: DAHRUL SIREGAR [mailto:dahruls@yahoo.com]
Sent: Saturday, December 13, 2008 5:10 PM
To: forum-pajak@yahoogroups.com
Subject: Re: [forum-pajak] Re: Pajak penjualan software
Selamat sore semua,
Mau nanya kalau PT. A membeli software yang sudah jadi ( software Accounting dan Tax ) apakah PT. A wajib memotong pph psl 23 pada saat pembayaran ?
tks
--- On Fri, 12/5/08, firdas2000 <firdas2000@yahoo.com<mailto:firdas2000%40yahoo.com>> wrote:
From: firdas2000 <firdas2000@yahoo.com<mailto:firdas2000%40yahoo.com>>
Subject: [forum-pajak] Re: Pajak penjualan software
To: forum-pajak@yahoogroups.com<mailto:forum-pajak%40yahoogroups.com>
Date: Friday, December 5, 2008, 1:56 AM
Bidang usaha pak Kandhi adalah perdagangan Software. Bila pak Kandhi
termasuk pengusaha kecil berarti hanya PPh Badan/Pribadi, tetapi bila
termasuk Pengusaha Kena Pajak (PKP) maka untuk Penjualan terkena PPN
10%.
Bila ada Jasa Instalasi Software maka dia akan dipungut PPh23 oleh
pihak yang menerima jasa.
Demikianlah menurut pendapat saya pak Kandhi.
Firdas
www.softyes. blogspot. com
--- In forum-pajak@ yahoogroups. com, "Kandhi Dharma
Bharata" <kandhi@...> wrote:
>
> Sebagai distributor software, pajak apa saja yang akan dikenakan ke
> kita sebagai distributor software?. Software yang didistribusikan
> adalah software dr luar (mis. microsoft), software di jual kembali
> (didistribusikan) ke pemakai (user) dalam negeri (Indonesia) melalui
> reseller.
>
> Terima Kasih
>
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