{"id":2620,"date":"2024-03-16T06:24:25","date_gmt":"2024-03-16T06:24:25","guid":{"rendered":"http:\/\/trusttaxconsultant.local\/?p=2620"},"modified":"2024-03-16T06:24:26","modified_gmt":"2024-03-16T06:24:26","slug":"pph-pasal-4-ayat-2","status":"publish","type":"post","link":"http:\/\/trusttaxconsultant.local\/pph-pasal-4-ayat-2.html","title":{"rendered":"PPh Pasal 4 Ayat 2: Objek, Tarif &amp; Contoh Cara Hitung"},"content":{"rendered":"\n<p>Pajak Penghasilan Pasal 4 ayat 2, yang sering disebut PPh Final, adalah jenis pajak yang dikenakan pada wajib pajak badan maupun wajib pajak orang pribadi atas sejumlah jenis penghasilan tertentu. PPh Pasal 4 ayat 2 diatur dalam Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 17 Tahun 2020. Pada artikel ini, kita akan membahas lebih lanjut mengenai pengertian, dasar hukum, objek, tarif, serta contoh cara menghitung PPh Pasal 4 ayat 2.<\/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 Pasal 4 Ayat 2<\/strong><\/h2>\n\n\n\n<p>PPh Pasal 4 ayat 2 atau PPh Final adalah jenis pajak yang dikenakan pada sejumlah jenis penghasilan yang diperoleh wajib pajak, baik badan maupun orang pribadi. PPh Final dikenakan pada penghasilan tertentu yang telah ditentukan dan memiliki tarif pajak final yang sudah pasti.<\/p>\n\n\n\n<p><strong>Baca juga: <a href=\"https:\/\/trusttaxconsultant.id\/pajak-penghasilan\">Apa Fungsi dari Pajak Penghasilan?<\/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>Dasar Hukum PPh Pasal 4 Ayat 2<\/strong><\/h2>\n\n\n\n<p>Dasar hukum PPh Pasal 4 ayat 2 adalah Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 17 Tahun 2020. Di dalam undang-undang tersebut, diatur mengenai jenis-jenis penghasilan yang dikenakan PPh Pasal 4 ayat 2 beserta tarifnya.<\/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>Objek PPh Pasal 4 Ayat 2<\/strong><\/h2>\n\n\n\n<p>Objek PPh Pasal 4 ayat 2 meliputi beberapa kategori penghasilan, antara lain:<\/p>\n\n\n\n<ul>\n<li>Penghasilan berupa hadiah undian.<\/li>\n\n\n\n<li>Penghasilan bunga dari deposito dan jenis-jenis tabungan, bunga dari hasil obligasi dan obligasi negara, serta bunga simpanan dari tabungan yang dibayarkan koperasi kepada anggotanya.<\/li>\n\n\n\n<li>Penghasilan dari transaksi saham maupun transaksi sekuritas lainnya, transaksi derivatif (baik kontrak maupun perjanjian) yang diperdagangkan bursa, transaksi penjualan saham atau pengalihan penyertaan modal pada perusahaan pasangan usahanya yang diterima oleh perusahaan modal ventura.<\/li>\n\n\n\n<li>Transaksi pengalihan harta seperti tanah atau bangunan, jasa konstruksi, real estate, dan persewaan tanah atau bangunan menghasilkan pendapatan.<\/li>\n\n\n\n<li>Penghasilan lainnya yang spesifik diatur oleh Peraturan Pemerintah (PP).<\/li>\n<\/ul>\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\">Demi kemudahan dan keamanan dalam menghitung serta melaporkan PPh Pasal 4 Ayat 2, Anda dapat mengandalkan layanan profesional dari <strong><a href=\"https:\/\/trusttaxconsultant.id\">Trust Tax Consultant<\/a><\/strong>. Hubungi kami sekarang juga untuk mendapatkan bantuan ahli dalam mengelola kewajiban pajak Anda. Dengan pengalaman yang luas dan komitmen untuk memberikan pelayanan terbaik, Trust Tax Consultant siap membantu Anda melangkah ke arah kepatuhan pajak yang lebih baik. Jangan ragu untuk menghubungi kami dan temukan kemudahan serta kepercayaan dalam urusan perpajakan Anda.<\/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>Tarif PPh Pasal 4 Ayat 2<\/strong><\/h2>\n\n\n\n<p>Tarif PPh Pasal 4 ayat 2 bervariasi tergantung pada jenis penghasilan yang dikenakan pajak. Berikut adalah daftar tarif PPh Pasal 4 ayat 2 untuk setiap jenis penghasilan:<\/p>\n\n\n\n<ul>\n<li><strong>Hadiah Undian<\/strong><br>Tarif sebesar 25%<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Bunga Deposit dan Tabungan<\/strong><br>Tarif sebesar 20%<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Bunga Tabungan Koperasi<\/strong><br>Tarif sebesar 10%<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Penjualan Saham Pendiri dan Bukan Pendiri<\/strong><br>Tarif masing-masing 0,1% dan 0,5%<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Transaksi Derivatif yang Diperdagangkan Bursa<\/strong><br>Tarif sebesar 2,5%<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Penjualan Saham atau Pengalihan Penyertaan Modal<\/strong><br>Tarif sebesar 0,1%<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Pengalihan Hak atas Tanah atau Bangunan dan Usaha Real Estate<\/strong><br>Tarif sebesar 5%<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Persewaan Tanah atau Bangunan<\/strong><br>Tarif sebesar 10%<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Jasa Konstruksi<\/strong><br>Tarif sebesar 2% hingga 6%<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Dividen yang Diterima oleh Wajib Pajak Orang Pribadi dalam Negeri<\/strong><br>Tarif sebesar 10%<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Bunga dari Kewajiban<\/strong><br>Tarif bervariasi, mulai dari 0 hingga 20%<\/li>\n<\/ul>\n\n\n\n<p>Dengan mengetahui tarif yang berlaku untuk setiap jenis penghasilan, wajib pajak dapat memperkirakan jumlah PPh yang harus dibayarkan sesuai dengan penghasilan yang diperoleh.<\/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>Contoh Cara Menghitung PPh Pasal 4 Ayat 2<\/strong><\/h2>\n\n\n\n<p>Untuk lebih memahami cara menghitung PPh Pasal 4 Ayat 2, kita akan mengambil contoh perhitungan untuk beberapa jenis penghasilan yang umum dikenakan pajak ini.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Penghasilan Bunga Deposit atau Tabungan<\/strong><\/h3>\n\n\n\n<p>Misalkan Anda memiliki tabungan di bank dengan bunga bulanan sebesar Rp. 3.375.000. Tarif PPh untuk bunga tabungan adalah 20%. Maka, PPh yang harus dibayarkan adalah sebagai berikut:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>PPh = Tarif x Jumlah Bunga<br>PPh = 20% x Rp. 3.375.000<br>PPh = Rp. 675.000<\/p>\n<\/blockquote>\n\n\n\n<p>Jumlah PPh yang harus dibayarkan setiap bulannya adalah Rp. 675.000.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Penghasilan Hadiah Undian<\/strong><\/h3>\n\n\n\n<p>Anggaplah Anda mendapatkan hadiah undian dari suatu acara sebesar Rp. 10.000.000. Tarif PPh untuk hadiah undian adalah 25%. Maka, PPh yang harus dibayarkan adalah sebagai berikut:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>PPh = Tarif x Nilai Hadiah<br>PPh = 25% x Rp. 10.000.000<br>PPh = Rp. 2.500.000<\/p>\n<\/blockquote>\n\n\n\n<p>Jadi, jumlah PPh yang harus dibayarkan atas hadiah undian tersebut adalah Rp. 2.500.000.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Penghasilan Dividen<\/strong><\/h3>\n\n\n\n<p>Misalkan Anda menerima dividen dari investasi saham sebesar Rp. 5.000.000. Tarif PPh untuk dividen adalah 10%. Maka, PPh yang harus dibayarkan adalah sebagai berikut:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>PPh = Tarif x Jumlah Dividen<br>PPh = 10% x Rp. 5.000.000<br>PPh = Rp. 500.000<\/p>\n<\/blockquote>\n\n\n\n<p>Jumlah PPh yang harus dibayarkan atas dividen tersebut adalah Rp. 500.000.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Penghasilan Jasa Konstruksi<\/strong><\/h3>\n\n\n\n<p>Anggaplah Anda sebagai kontraktor yang menerima pembayaran jasa konstruksi sebesar Rp. 100.000.000. Tarif PPh untuk jasa konstruksi adalah 2%. Maka, PPh yang harus dibayarkan adalah sebagai berikut:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>PPh = Tarif x Jumlah Penghasilan<br>PPh = 2% x Rp. 100.000.000<br>PPh = Rp. 2.000.000<\/p>\n<\/blockquote>\n\n\n\n<p>Jadi, jumlah PPh yang harus dibayarkan atas penghasilan jasa konstruksi adalah Rp. 2.000.000.<\/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 Pasal 4 Ayat 2, atau yang sering disebut PPh Final, adalah jenis pajak yang dikenakan pada sejumlah jenis penghasilan tertentu yang telah ditentukan. PPh ini memiliki tarif pajak final yang sudah pasti, sehingga wajib pajak tidak perlu lagi membayar pajak tambahan.<\/p>\n\n\n\n<p>Dalam PPh Pasal 4 Ayat 2, terdapat beberapa objek penghasilan yang dikenakan pajak, antara lain hadiah undian, bunga deposito dan tabungan, transaksi saham dan sekuritas, pengalihan harta, serta penghasilan lain yang diatur oleh Peraturan Pemerintah. Setiap objek memiliki tarif pajak yang berbeda-beda sesuai dengan ketentuan yang berlaku.<\/p>\n\n\n\n<p>Untuk menghitung PPh Pasal 4 Ayat 2, wajib pajak perlu memperhatikan tarif yang berlaku untuk jenis penghasilan yang diperoleh. Dengan memahami aturan dan ketentuan PPh Pasal 4 Ayat 2, wajib pajak dapat memastikan bahwa mereka membayar pajak sesuai dengan yang ditentukan oleh peraturan perpajakan yang berlaku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pajak Penghasilan Pasal 4 ayat 2, yang sering disebut PPh Final, adalah jenis pajak yang dikenakan pada wajib pajak badan maupun wajib pajak orang pribadi atas sejumlah jenis penghasilan tertentu. PPh Pasal 4 ayat 2 diatur dalam Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 17 Tahun 2020. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2516,"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":[13],"tags":[24],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PPh Pasal 4 Ayat 2: Objek, Tarif &amp; Contoh 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-pasal-4-ayat-2.html\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PPh Pasal 4 Ayat 2: Objek, Tarif &amp; Contoh Cara Hitung\" \/>\n<meta property=\"og:description\" content=\"Pajak Penghasilan Pasal 4 ayat 2, yang sering disebut PPh Final, adalah jenis pajak yang dikenakan pada wajib pajak badan maupun wajib pajak orang pribadi atas sejumlah jenis penghasilan tertentu. 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