Maka, jumlah PPh yang harus dibayarkan adalah: = PPh terutang – total kredit = Rp100.000.000 – Rp88.000.000 = Rp12.000.000<\/p>\n\n\n\n
Dengan demikian, wajib pajak perlu membayar PPh 28 sebesar Rp12.000.000.<\/p>\n\n\n\n
<\/div>\n\n\n\n
Kesimpulan<\/strong><\/p>\n\n\n\n
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
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":"
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 […]<\/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":"\nPPh 28: Pengertian, Jenis, Sanksi & 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 & 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. PPh 28 diatur dalam Undang-Undang Pajak Penghasilan dan merupakan bagian penting dari sistem perpajakan di Indonesia. 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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…","_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}]}}