Serba-serbi Bukti Potong PPh Pasal 23 dan 26 yang Perlu Diketahui (Bagian 2)









Di bagian pertama sudah diterangkan tentang pemahaman bukti pemangkasan PPh klausal 23 serta PPh klausal 26.Disamping itu juga diterangkan ketentuan dan ketetapan dalam pengerjaan bukti pemangkasan PPh klausal 23 serta 26 menurut Ketentuan Direktur Jenderal Pajak Nomor PER-04/PJ/2014. Di bagian ke-2 masih mengulas mengenai PER-04 itu yang belum diulas dalam sisi pertama.

Bermain Pasaran Singapore Terjamin

Pemotong pajak harus sampaikan SPT ( Surat Pernyataan ) Waktu PPh klausal 23 serta/atau klausal 26 berbentuk dokumen elektronik dengan ketetapan :Mengeluarkan lebih dari dua puluh bukti pemangkasan PPh klausal 23 serta/atau klausal 26 pada sebuah waktu pajak.

Jumlah pendapatan bruto sebagai fundamen pengenaan pajak pendapatan lebih dari seratus juta rupiah pada sebuah bukti pemangkasan.

Pernah sampaikan SPT waktu dengan cara elektronik.

Tercatat di KPP ( Kantor Service Pajak) Madya,KPP di lingkungan kantor daerah Dirjen Pajak Jakarta Spesial atau KPP di lingkungan kantor daerah Dirjen pajak harus pajak besar.

Pengutaraan dokumen elektronik itu dengan memakai aplikasi E-bupot 23/26 di web Djponline atau aliran spesifik yang diputuskan Direktur Jenderal Pajak. SPT waktu PPh klausal 23dan/atau klausal 26 di saat dikatakan harus dilampirkan scan surat info bertempat berbentuk Portable Document Pola ( PDF),dalam soal PPh klausal 26 memakai biaya sesuai Kesepakatan Penghindaran Pajak Berganda yang diupload dalam aplikasi E-bupot 23/26.

Pemotong pajak harus memiliki sertifikat elektronik terlebih dulu sebelum memakai aplikasi E-bupot 23/26. Tata langkah untuk memperoleh sertifikat elektronik ditata dengan ketentuan dirjen pajak mengenai penyelamatan transaksi elektronik service pajak dengan cara online.

Bentuk SPT waktu PPh klausal 23/serta atau 26 dan lampirannya berbentuk dokumen elektronik bisa disaksikan pada gambar berikut ini

Gambar 1 Surat Pernyataan ( SPT Waktu )
Gambar 2 Surat Pernyataan ( SPT Waktu )
Gambar 3 Formulir Daftar Bukti Pemangkasan

formulir-daftar-bupot2-png-5f2199e1d541df2d3c129fa2.png

Gambar 4 Formulir Daftar Bukti Pemangkasan


Gambar 5 Formulir Daftar SSP,Pemindahbukuan




 

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