PPH Section 23
definition And Taxation Base
PPH Section 23 [is] crosscut Iease imposition from production paid or owe by government body, domestic subyek body Iease, penyelanggara activity, Form The Effort Remain to ( BUT), or other overseas company delegation to domestic Taxpayer or BUT
Object of Amputation PPH Section 23 is :
• Dividend
• Flower
• Royalty;
• Have prize and appreciation, besides which have been cut [by] PPH Section 21;
• deposit Flower paid by co-operation;
• Rent and other;dissimilar production refering to estae use;
• Reward [of] refering to technique service, management service, construction service, consultant service, and service [of] besides the service which have been cut [by] PPH Section 21
Crosscut Evidence
In the case of there are imposition PPH Section 23, hence side the Iease cutter have to publish the Crosscut Evidence [of] PPH Section 23 and deliver [it] to to Taxpayer which have been cut [by] The PPH section 23
Exempted from Amputation
• Production paid or owe to bank;
• Rent paid or owe refering to rent [of] tenure by long lease with the opdon rights
• Dividend or part of profit accepted or obtained [by] limited liability as domestic WP, co- operation, BUMN / bumd, from and also capital [of] [at] effort body founded and have place [to] domicile in Indonesia on condition that " dividend come from reserve of the seizeer profit " for limited liability, BUMN / d, ownership of share [of] [at] body giving lowest dividend 25% ( twenty five gratuity) from capital amount which remit and have to have the active effort outside ownership of the share.
• obligation Flower accepted or obtained [by] company of reksa fund [of] during 5 ( lima) [of] first year [of] since founding of company or permission gift of[is effort;
• Part of profit accepted or obtained [by] member from copartnership komanditer which its capital is not divisible for share, federation, bevy, firm and combination;
• Net income [of] co-operation which [is] [is] paid to the order of [by] its member;
• Flower of deposit of co-operation member which [do] not exceed the amount Rp 240.000,00 each month
definition And Taxation Base
PPH Section 23 [is] crosscut Iease imposition from production paid or owe by government body, domestic subyek body Iease, penyelanggara activity, Form The Effort Remain to ( BUT), or other overseas company delegation to domestic Taxpayer or BUT
Object of Amputation PPH Section 23 is :
• Dividend
• Flower
• Royalty;
• Have prize and appreciation, besides which have been cut [by] PPH Section 21;
• deposit Flower paid by co-operation;
• Rent and other;dissimilar production refering to estae use;
• Reward [of] refering to technique service, management service, construction service, consultant service, and service [of] besides the service which have been cut [by] PPH Section 21
Crosscut Evidence
In the case of there are imposition PPH Section 23, hence side the Iease cutter have to publish the Crosscut Evidence [of] PPH Section 23 and deliver [it] to to Taxpayer which have been cut [by] The PPH section 23
Exempted from Amputation
• Production paid or owe to bank;
• Rent paid or owe refering to rent [of] tenure by long lease with the opdon rights
• Dividend or part of profit accepted or obtained [by] limited liability as domestic WP, co- operation, BUMN / bumd, from and also capital [of] [at] effort body founded and have place [to] domicile in Indonesia on condition that " dividend come from reserve of the seizeer profit " for limited liability, BUMN / d, ownership of share [of] [at] body giving lowest dividend 25% ( twenty five gratuity) from capital amount which remit and have to have the active effort outside ownership of the share.
• obligation Flower accepted or obtained [by] company of reksa fund [of] during 5 ( lima) [of] first year [of] since founding of company or permission gift of[is effort;
• Part of profit accepted or obtained [by] member from copartnership komanditer which its capital is not divisible for share, federation, bevy, firm and combination;
• Net income [of] co-operation which [is] [is] paid to the order of [by] its member;
• Flower of deposit of co-operation member which [do] not exceed the amount Rp 240.000,00 each month
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