{"id":2577,"date":"2024-03-02T07:48:33","date_gmt":"2024-03-02T07:48:33","guid":{"rendered":"http:\/\/trusttaxconsultant.local\/?p=2577"},"modified":"2024-03-02T07:48:34","modified_gmt":"2024-03-02T07:48:34","slug":"pph-28","status":"publish","type":"post","link":"http:\/\/trusttaxconsultant.local\/pph-28.html","title":{"rendered":"PPh 28: Pengertian, Jenis, Sanksi &amp; Cara Hitung"},"content":{"rendered":"\n<p>Pajak Penghasilan Pasal 28, atau yang sering disebut PPh 28, adalah salah satu jenis pajak yang dikenakan terhadap kelebihan pembayaran pajak penghasilan pada akhir tahun. PPh 28 diatur dalam Undang-Undang Pajak Penghasilan dan merupakan bagian penting dari sistem perpajakan di Indonesia. Dalam artikel ini, kita akan menggali lebih dalam mengenai pengertian PPh 28, jenis-jenisnya, sanksi yang dapat dikenakan, serta cara menghitungnya secara detail.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Pengertian PPh 28<\/strong><\/h2>\n\n\n\n<p>PPh 28 merupakan pajak yang dikenakan terhadap kelebihan pembayaran pajak penghasilan yang terutang pada akhir tahun. Kelebihan pembayaran ini dapat terjadi karena berbagai faktor, seperti pemotongan pajak yang lebih besar dari yang seharusnya, atau pengurangan pajak yang lebih banyak dari yang sebenarnya.<\/p>\n\n\n\n<p>PPh 28 tercantum dalam Surat Pemberitahuan Tahunan (SPT) dan harus dilaporkan oleh wajib pajak yang telah membayar lebih dari jumlah pajak yang seharusnya dibayar. Pajak yang telah terlunasi secara lebih ini dapat dikembalikan kepada wajib pajak atau diakumulasikan untuk dipotong pada tahun pajak berikutnya.<\/p>\n\n\n\n<p><strong>Baca juga: <a href=\"https:\/\/trusttaxconsultant.id\/pph-26\">Subjek, Tarif &amp; Objek PPh 26<\/a><\/strong><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Jenis-jenis PPh 28<\/strong><\/h2>\n\n\n\n<p>Ada beberapa jenis PPh 28 yang perlu dipahami, antara lain:<\/p>\n\n\n\n<ul>\n<li><strong>Pasal 28<\/strong><br>Membahas tentang pengenaan pajak atas bunga, deviden, royalti, hadiah, dan sejenisnya.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Pasal 28A<\/strong><br>Mengatur tentang pengembalian kelebihan pembayaran pajak setelah dilakukan pemeriksaan oleh fiskus.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Pasal 29<\/strong><br>Menyebutkan bahwa jika pajak yang terutang lebih besar dari jumlah pengurangannya, maka kelebihan tersebut harus dilunasi sebelum SPT disampaikan.<\/li>\n<\/ul>\n\n\n\n<p>Setiap jenis PPh 28 memiliki ketentuan yang berbeda-beda tergantung pada sifat dan jenis penghasilan yang dikenai pajak.<\/p>\n\n\n\n<p><strong>Baca juga: <a href=\"https:\/\/trusttaxconsultant.id\/pph-final\">Apa itu PPh Final?<\/a><\/strong><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Sanksi PPh 28<\/strong><\/h2>\n\n\n\n<p>Dalam hal wajib pajak tidak mematuhi ketentuan perpajakan terkait PPh 28, dapat dikenakan sanksi administrasi. Sanksi tersebut dapat berupa denda, bunga, atau kenaikan jumlah pajak yang harus dibayar. Selain itu, dalam kasus-kasus tertentu, sanksi pidana juga dapat dikenakan sesuai dengan peraturan perundang-undangan yang berlaku.<\/p>\n\n\n\n<p>Sanksi administrasi dan pidana bertujuan untuk mendorong kepatuhan wajib pajak dalam melaksanakan kewajiban perpajakannya. Maka, wajib pajak perlu memahami dan mematuhi ketentuan perpajakan yang berlaku.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-ast-global-color-4-background-color has-background\">Dengan menggunakan <strong><a href=\"https:\/\/trusttaxconsultant.id\/konsultan-pajak-jogja\">jasa konsultan pajak Jogja<\/a><\/strong> dari tim Trust Tax Consultant, Anda tidak hanya mendapatkan bantuan profesional dalam mengelola kelebihan pembayaran pajak penghasilan yang terutang pada akhir tahun, tetapi juga memastikan bahwa setiap proses dilakukan dengan tepat dan efisien. Dapatkan solusi terbaik untuk kelebihan pembayaran pajak Anda dengan mengandalkan jasa konsultan pajak Jogja bersama tim Trust Tax Consultant.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Cara Menghitung PPh 28<\/strong><\/h2>\n\n\n\n<p>Untuk menghitung PPh 28, langkah-langkah berikut dapat diikuti:<\/p>\n\n\n\n<ol>\n<li>Tentukan jumlah PPh terutang yang tercantum dalam SPT.<\/li>\n\n\n\n<li>Hitung total kredit pajak yang dapat dikreditkan berdasarkan jenis-jenis PPh yang berlaku, seperti PPh Pasal 21, 22, 23, 24, dan 25.<\/li>\n\n\n\n<li>Kurangkan total kredit pajak dari jumlah PPh terutang untuk mendapatkan jumlah PPh yang harus dibayarkan.<\/li>\n<\/ol>\n\n\n\n<p>Contoh Perhitungan:<\/p>\n\n\n\n<ul>\n<li>Jumlah PPh terutang: Rp100.000.000<\/li>\n\n\n\n<li>Total kredit pajak:\n<ul>\n<li>Pasal 21: Rp16.000.000<\/li>\n\n\n\n<li>Pasal 22: Rp8.000.000<\/li>\n\n\n\n<li>Pasal 23: Rp10.000.000<\/li>\n\n\n\n<li>Pasal 24: Rp10.000.000<\/li>\n\n\n\n<li>Pasal 25: Rp50.000.000<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Total kredit pajak: Rp88.000.000<\/li>\n<\/ul>\n\n\n\n<p>Maka, jumlah PPh yang harus dibayarkan adalah: = PPh terutang &#8211; total kredit = Rp100.000.000 &#8211; Rp88.000.000 = Rp12.000.000<\/p>\n\n\n\n<p>Dengan demikian, wajib pajak perlu membayar PPh 28 sebesar Rp12.000.000.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Kesimpulan<\/strong><\/p>\n\n\n\n<p>PPh 28 adalah pajak yang dikenakan terhadap kelebihan pembayaran pajak penghasilan pada akhir tahun. Jenis-jenis PPh 28 meliputi Pasal 28, 28A, dan 29, yang memiliki ketentuan yang berbeda-beda. Sanksi administrasi dan pidana dapat dikenakan jika wajib pajak tidak mematuhi ketentuan perpajakan terkait PPh 28.<\/p>\n\n\n\n<p>Untuk menghitung PPh 28, wajib pajak perlu menghitung jumlah PPh terutang dan total kredit pajak yang dapat dikreditkan, kemudian mengurangkan total kredit pajak dari jumlah PPh terutang untuk mendapatkan jumlah PPh yang harus dibayarkan.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pajak Penghasilan Pasal 28, atau yang sering disebut PPh 28, adalah salah satu jenis pajak yang dikenakan terhadap kelebihan pembayaran pajak penghasilan pada akhir tahun. PPh 28 diatur dalam Undang-Undang Pajak Penghasilan dan merupakan bagian penting dari sistem perpajakan di Indonesia. Dalam artikel ini, kita akan menggali lebih dalam mengenai pengertian PPh 28, jenis-jenisnya, sanksi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2579,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[30],"tags":[24],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PPh 28: Pengertian, Jenis, Sanksi &amp; Cara Hitung<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/trusttaxconsultant.local\/pph-28.html\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PPh 28: Pengertian, Jenis, Sanksi &amp; Cara Hitung\" \/>\n<meta property=\"og:description\" content=\"Pajak Penghasilan Pasal 28, atau yang sering disebut PPh 28, adalah salah satu jenis pajak yang dikenakan terhadap kelebihan pembayaran pajak penghasilan pada akhir tahun. 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PPh 28 diatur dalam Undang-Undang Pajak Penghasilan dan merupakan bagian penting dari sistem perpajakan di Indonesia. Dalam artikel ini, kita akan menggali lebih dalam mengenai pengertian PPh 28, jenis-jenisnya, sanksi&hellip;","_links":{"self":[{"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/posts\/2577"}],"collection":[{"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/comments?post=2577"}],"version-history":[{"count":1,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/posts\/2577\/revisions"}],"predecessor-version":[{"id":2578,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/posts\/2577\/revisions\/2578"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/media\/2579"}],"wp:attachment":[{"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/media?parent=2577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/categories?post=2577"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/tags?post=2577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}