Month: April 2024

Keluar PMK Nomor 120 Tahun 2023! Berikut Aturan Pembebasan Pajak untuk Pembelian Rumah

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Keluar PMK Nomor 120 Tahun 2023! Berikut Aturan Pembebasan Pajak untuk Pembelian Rumah Pada Tahun 2023, Pemerintah merilis Peraturan Menteri Keuangan (PMK) Nomor 120, yang menetapkan aturan terkait Pajak Pertambahan Nilai (PPN) atas Penyerahan Rumah Tapak dan Satuan Rumah Susun yang Ditanggung Pemerintah dalam Anggaran 2023. PMK ini secara rinci mengatur aspek teknis pembebasan PPN …

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Perusahaan Konstruksi Terkena PPh Final

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Perusahaan Konstruksi Terkena PPh Final Pengertian jasa konstruksi menurut undang-undang (UUJK) adalah suatu kegiatan untuk membangun sarana ataupun prasarana yang pada pengerjaannya meliputi pembangunan gedung (building construction), instalasi mekanikal & elektrikal, dan juga pembangunan prasarana sipil (civil engineer). Jasa ini sangat dibutuhkan dalam pembangunan fasilitas umum hingga kantor, oleh karena itu kegiatan ini diatur landasan hukumnya …

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Pajak Penghasilan Pasal 4 ayat (2) Bagi Instansi Pemerintah

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Pajak Penghasilan Pasal 4 ayat (2) Bagi Instansi Pemerintah Pajak penghasilan pasal 4 ayat (2) adalah pemotongan atas penghasilan yang dibayarkan sehubungan jasa tertentu dan sumber tertentu (jasa konstruksi, sewa tanah/bangunan, pengalihan hak atas tanah/bangunan, hadiah undian dan lainnya). Mengacu pada Pasal 9 PMK Nomor 59 Tahun 2022 terkait objek pajak pada pajak penghasilan pasal …

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