Rabu, 19 Maret 2014

PAJAK PENGHASILAN PASAL 23



            Adalah pajak yang dipotong atas penghasilan yang berasal dari deviden, bunga, royalti, sewa dan  penghasilan lain atas penggunaan harta dan imbalan jasa teknik / manajemen dan jasa lainnya. PPH 23 termasuk dalam subjek pajak wajib pajak dalam negeri (WPDN).

·         Pemotong Pajak
  •   Badan penerintah
  •   BUMN / BUMD
  •   Badan hukum lainnya (PT, Yayasan, Koperasi, Perhimpunan Kongsi, BUT, dll)
  •   Perseroan yang ditunjuk oleh DJP
  •   WPOP dalam negeri tertentu yang ditunjuk DJP

·         Objek Pajak
  • Deviden  15%
  • Bunga  15%
  •  Sewa atas penggunaan harta 2%
  • Royalti  15%
  •  Hadiah  15%
Imbalan jasa 2%

·         Yang Tidak diPotong Pajak
  •  Penghasilan yang dibayar atau terutang kepada Bank
  •  Sewa yang dibayarkan/terutang sehubunga dengan sewa guna usaha dengan hak opsi
  • Bunga obligasi yang diterima/diperoleh perusahaan reksa dana selama lima tahun pertama sejak pendirian perusahaan atau pemberian izin usaha
  • Bagian yang diterima/diperoleh perseroan komanditer yang modalnya tidak terbagi atas saham-saham, persekutuan, perkumpulan, firma, kongsi.
  • Simpanan yang tidak melebihi batas yang ditetapkan dengan keputusan menteri keuangan yang dibayarkan oleh koperasi kepada anggotanya.




·         Tarif Pajak (Bersifat Tidak Final)
Tarif 15% x jumlah bruto atas :
1.      Deviden badan, termasuk deviden dari perusahaan asuransi kepada pemegang poolis dan pembagian sisa hasil usaha koperasi
2.      Bunga, termasuk premium, diskonto dan imbalan karena jaminan pengembalian hutang
3.      Royalti
4.      Hadiah dan penghargaan selain yang telah dipotong PPh 21

Tarif sebesar 2% x jumlah bruto dan tidak termasuk PPN :
1.      Sewa dan penghasilan lain sehubungan dengan penggunaan harta khusus kendaraan angkutan darat untuk jangka waktu tertentu berdasarkan kontrak atau perjanjian tertulis ataupun tidak tertulis.
2.      Sewa dan penghasilan lain sehubungan dengan penggunaan harta selain kendaraan ataupun angkutan darat untuk jangka waktu tertentu berdasarkan kontrak atau perjanjian tertulis.

Tarif 2% atas imbalan jasa teknik, jasa manajemen, jasa konsultasi dan jasa lain
1.      Jasa penilai
2.      Jasa aktuaris
3.      Jasa akuntansi
4.      Jasa perancang dll


 sumber : modul praktikum pajak

Minggu, 16 Maret 2014

Tugas Softskill Materi Bulan Pertama


I.   Conditional Sentence 
     Exsercise : 21
     Page : 97


1.   Henry talk to his dog  as if it understood him.
2.   If they had left the house earlier, they didn’t  so late getting to the airport that they could not check their    baggage.
3.   If i finish the dress before Saturday , i will give  it to my sister for her birthday.
4.   If i had seen the movie, i would tell you about is last nigth.
5.   Had Bob not interferd in his sister’s marital problems, there are  peace between them.
6.   He would gibe you the money if he has it.
7.   I wish they stopped making so much noise that i could concentrate.
8.   She would call you immediately if she need help.
9.   Had they arrived at the sale early, they find a better selection.
10. We hope that you enjoyed the party last night.
11. If you have enough time, please paint the chair before you leave.
12. We could go for a drive if today were Saturday.
13. If she wins the prize, it will be because she writes very well.
14. Make wishedtaht the editors permitted him to copy some of their material.
15. Joel wishes that he would spend his vacation on the gulf coast next year.
16. I accepted  if they invite me to the party.
17. If you mother buys that car for you, will you be happy?
18. If he decided earlier, he could have left on the afternoon flight.
19. Had we know your  address, we wrote you letter.
20. If the roofer doesn’t come soon,  the rain will leak inside.
21. Because rose did so poorly on the exam, she wishes that she studied harder last night.
22. My dog always wakes me up if he hears strange noises.
23. If you see mary today, please ask her to call me.
24. If he got the raise, it will be vecause he does a goog job.
25. The teacher will not accept our work if we turned in it late.
26. Mrs. Wood always talk to her tenth-grade students as though they were adults.
27. If he had left already, he would’ve called us.
28. If they had know him, they would’ve talked  to him.
29. He would understand it if you can explaind it to him more slowly.
30. I could understand the french teacher if she spoke more slowly.


II.  Adverb, Adjective, Comparison
      Exsercise : 26
       Page : 107


1.   Rita plays the violin well.
2.   That is an intense novel.
3.   The sun is shinning brightly.
4.   The girls speak  fluent french.
5.   The boys speak spanish fluently.
6.   The table has smooth surface.
7.   We must figure our income tax return s accurately.
8.   We don’t like to drink bitter tea.
9.   The plane will arrive soon.
10. He had an accident because he was driving to past.


Exsercise :  27
Page : 109

1.   Your cold sound terrible.
2.   The painist plays very well.
3.   The food in a restaurant always  taste good.
4.   The campers remained calm despite the thunderstorm.
5.   They became sick after eating the contaminated food.
6.   Professor calanda looked qiuckly at the students skecthes.
7.   Paco was wroking diligently on the project.
8.   Paul protested vehemently about the new proposal.
9.   Our neighbours appeared relaxed after their vacation.
10. The music sounded too noisy to be clasical.

Exsercise : 28
Page : 114

1.   John and his friend left as soon as the professor had finished his lecture.
2.   His job is more important  than his friend’s.
3.   He plays the guitar better  as andres segovia.
4.   A new house is much expensive than an older one.
5.   Last week was has hot as this week.
6.   Martha is more talented than her cousin.
7.   Sam wears the same shirt as his teammates.
8.   Bill’s descriptions are more colorful than his wife’s.
9.   The boy felt worse than the girls about losing the game.
10. A greyhound run faster than a chihuahua. 

Exsercise : 29
Page : 144

1.   The empire stat building is tallerthan  the statue of liberty.
2.   California is father from New York then pennsylvania.
3.   His assigment is different from mine.
4.   Louie reads more quickly than his sister.
5.   No animal so big than king kong.
6.   That repert is less impressive than government’s.
7.   Sam wears the same shirt as his teammates.
8.   Dave paints much more realistical than his professor.
9.   The twins have less money at the end of the month than they have at the beginning.
10. Her sport car is different from nancy’s. 

Exsercise : 30
Page : 117

1.   Of the four dresses  i like red one better.
2.   Phil is happiest person that we know.
3.   Pat’s car is faster than Dan’s.
4.   This is the creamist ice cream i have had in a long time.
5.   This poster is more colorful than the one in the hol.
6.   Does fred feel better today than he i di yesterday?
7.   This vegetable soup tastes very good.
8.   While trying to balance the basket on her head, the to woman walked more awkwardly than her daoughter.
9.   Jane is the less athletic of all the woman.
10.     
11. This summary is the best of the fair.
12. Your is different from mine.
13. This painting is less imressive than the one in the order gallery.
14. The colder the weather gets, the sicker i feel.
15. No sooner had he received the letter when he called maria.
16. A mink coat costs twich as much as a sable coat.
17. Jim has as few opportunities to plat tennis as i.
18. The recipe calls for much more sugar than mine does.
19. The museum is the fathest away of the three builings.
20. George washington is more famous than john jay.