PowerPoint Presentationpajak.go.id/sites/default/files/2019-03/PL-30 Toko Online-HandOut.pdf ·...
Transcript of PowerPoint Presentationpajak.go.id/sites/default/files/2019-03/PL-30 Toko Online-HandOut.pdf ·...
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PJ.091/PL/S/030/2018-00
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DAFTAR ISI
PENGERTIAN ………………………………......
HAK DAN KEWAJIBAN ………………………
DAFTAR …………………………………………
HITUNG ………………………………………..
PP23 ………………………………………….
PPh Ps.25 …………………………………..
SETOR …………………………………………..
LAPOR …………………………………………..
03
05
07
08
09
10
15
20
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apa ituTOKO ONLINE?
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via Platform/Marketplace lain
Personal Platform
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Apa Hak dan KewajibanPerpajakan
TOKO ONLINE?
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NPWP
Rp
Daftar
Hitung
Setor
Lapor
1
2
3
4
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Datang ke Kantor PajakDomisili sesuai KTP
Daftar online di https://ereg.pajak.go.id
NPWP Daftar
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Hitung
Pajak Pertambahan Nilai
Pajak Penghasilan
PKP
>4.8M≤4.8M
PKP
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HitungPP23Penghasilan bruto ≤ 4.8M
Tarif 0.5% dari Peredaran Bruto(Pajak PP23 bersifat FINAL)
Memberitahukan Peredaran Bruto(paling lama 3 bulan sejak awal tahun pajak)
Penyetoran dilakukan setiap bulan
Tidak perlu lapor atas pembayaransetiap bulannya
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HitungPPhPs.25
Dasar Pengenaan Pajak (DPP)-nya adalahPenghasilan Kena Pajak sesuai pembukuan
Tarif Pajak Progresif untuk Orang PribadiTarif Pajak Badan untuk Badan
Menghitung Pajak Terutang(Penghasilan Kena Pajak - PTKP) x (Tarif)
Penyetoran PPh Ps.25 dilakukan setiap bulan,Laporan Masa/Bulanan diwajibkan hanya jikapada masa tersebut tidak terdapat penyetoran
Penghasilan bruto > 4.8M
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HitungPPhPs.25
Tarif Pajak
s.d. 50jt
> 50jt s.d. 250jt
> 250jt s.d. 500jt
> 500jtOrang Pribadi
05%
15%
25%
30%
Penghasilan bruto > 4.8M
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HitungPPhPs.25
Tarif Pajak
Badan
Bruto > 4.8M; < 50M
Bruto > 50M
50% x Tarif x {(4.8M/Bruto) x PhKP}+Tarif x (PhKP - {(4.8M/Bruto) x PhKP})
25% x PhKP
Penghasilan bruto > 4.8M
*PhKP : Penghasilan Kena Pajak*Bruto : Penghasilan Bruto*{(4.8M/Bruto) x PhKP} : fasilitas Pasal 31E UU PPh
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HitungPPhPs.25
Catatan
Jumlah Pajak terutang dihitungkembali pada SPT Tahunan (Ps.29)(menghitung pajak terutang yang sebenarnya)
Angsuran Pajak dihitung dari(Pajak Terutang tahun sebelumnya 12)
Penghasilan bruto > 4.8M
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HitungPPNPKP (Pengusaha Kena Pajak)
Tarif 10% x Harga Jual/Penggantian(Harga Jual/Penggantian merupakan Dasar Pengenaan Pajak sesuai UU PPN)
Wajib dipungut oleh PKP(WP wajib dikukuhkan menjadi PKP saatpenghasilan > 4.8M)
Penyetoran dilakukan setiap bulan
Wajib disertai laporan PPN setiapbulannya
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SetorRp
Pajak yang sudah dihitung tersebutwajib disetorkan kepada negara.
Pajak disetorkan melalui tempat yangtelah ditentukan, menggunakan kodebilling yang dibuat oleh Wajib Pajakmelalui kanal-kanal yang tersediasebelum jatuh tempo.
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C
C
TELLER / CS BANK
Setor
Kanal Layanan e-Billing
SMS BILLING *141*500#
INTERNET BILLING DJP
INTERNET BANKING
LAYANAN BILLING
KRING PAJAK 1500200
PENYEDIA JASA (ASP)
Rp
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C
TELLER BANK/KANTOR POS
Setor
Tempat Penyetoran Pajak
MOBILE BANKING
AGEN BRANCH BANKING
INTERNET BANKING
ATM/MINI ATM
Rp
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PP 23PPh 25
Bulan berikutnya
SetorRp
Jatuh Tempo Pembayaran
15
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PPNAkhir bulan berikutnya
SetorRp
Jatuh Tempo Pembayaran
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31
SPT Masa PPh
PPh 25 menggunakanbukti bayar / SSP kosong
(jika tidak ada setoran)Bulan
berikutnya
Maret tahun berikutnya
(OP) atau 30 April tahun berikutnya
(Badan)
Lapor
SPT Tahunan
Pelaporan menggunakanSPT Tahunan form 1770 untuk OP dan 1771 untuk Badan
PPN menggunakan SPT Masa Elektronik yang
bisa dibuat melalui aplikasi e-Faktur
Akhir bulanberikutnya
20
SPT Masa PPN
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NPWP
Rp
Daftar
Hitung
Setor
Lapor
1
2
3
4
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Kementerian Keuangan Republik Indonesia
Terima Kasih
Direktorat Jenderal Pajak
www.pajak.go.id DitjenPajakRI @DitjenPajakRI DitjenPajakRI DitjenPajakRI