{"id":2645,"date":"2024-03-24T01:22:09","date_gmt":"2024-03-24T01:22:09","guid":{"rendered":"http:\/\/trusttaxconsultant.local\/?p=2645"},"modified":"2024-03-24T01:22:10","modified_gmt":"2024-03-24T01:22:10","slug":"pph-15","status":"publish","type":"post","link":"http:\/\/trusttaxconsultant.local\/pph-15.html","title":{"rendered":"PPh 15: Jenis, Objek, Subjek &#038; Tarif Pajak"},"content":{"rendered":"\n<p>Para Wajib Pajak mungkin masih agak asing dengan Pajak Penghasilan (PPh) Pasal 15. Biasanya, yang sering didengar terkait jenis Pajak Penghasilan (PPh) adalah PPh Pasal 21, Pasal 23, Pasal 4 ayat (2), dan lain sebagainya.<\/p>\n\n\n\n<p>Namun, PPh Pasal 15 memiliki peran penting dalam perpajakan di Indonesia. Mari kita mengungkap lebih lanjut tentang PPh Pasal 15, termasuk pengertian, dasar hukum, jenis-jenis, subjek pajak, objek pajak, dan tarif yang berlaku.<\/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 Pajak Penghasilan Pasal 15<\/strong><\/h2>\n\n\n\n<p>PPh Pasal 15 merupakan jenis PPh yang dihitung menggunakan norma perhitungan khusus dan bersifat final. Keputusan Menteri Keuangan No.417\/KMK.04\/1996 dan Surat Edaran Direktur Jenderal Pajak Nomor SE-32\/PJ.4\/1996 mengatur bahwa PPh Pasal 15 dipungut atau dikenakan pajak dengan menggunakan norma perhitungan khusus penghasilan neto Wajib Pajak yang bergerak di industri pelayaran, penerbangan, hingga perusahaan asing.<\/p>\n\n\n\n<p><strong>Baca juga: <a href=\"https:\/\/trusttaxconsultant.id\/pph-final\">Apa itu Pajak Penghasilan 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>Dasar Hukum PPh Pasal 15<\/strong><\/h2>\n\n\n\n<p>PPh Pasal 15 memiliki dasar hukum dalam Undang-Undang Nomor 36 Tahun 2008. Selain itu, beberapa Keputusan Menteri Keuangan (KMK) juga mengatur tentang PPh Pasal 15, antara lain:<\/p>\n\n\n\n<ul>\n<li>KMK Nomor 433\/KMK.04\/1994 tentang Norma Perhitungan Khusus Penghasilan Kena Pajak atas Penghasilan dari Pekerjaan yang Diterima Tenaga Asing yang Bekerja pada WP Badang Pengeboran Minyak dan Gas Bumi di Indonesia.<\/li>\n\n\n\n<li>KMK Nomor 634\/KMK.04\/1994 tentang Norma Perhitungan Khusus Penghasilan Neto bagi WP Luar Negeri yang Mempunyai Kantor Perwakilan Dagang di Indonesia.<\/li>\n\n\n\n<li>KMK Nomor 284\/KMK.04\/1995 tentang Perlakuan PPh Terhadap Pihak-Pihak yang Melakukan Kerjasama dalam Bentuk Perjanjian Bangun Guna Serah (BOT).<\/li>\n<\/ul>\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 Pajak Penghasilan (PPh) Pasal 15<\/strong><\/h2>\n\n\n\n<p>PPh Pasal 15 mencakup beberapa jenis pajak berdasarkan kebijakan yang berlaku, antara lain:<\/p>\n\n\n\n<ol>\n<li>PPh Pasal 15 atas Charter Penerbangan Dalam Negeri<\/li>\n\n\n\n<li>PPh Pasal 15 atas Pelayaran Dalam Negeri<\/li>\n\n\n\n<li>PPh Pasal 15 atas Pelayaran atau Penerbangan Luar Negeri<\/li>\n\n\n\n<li>PPh Pasal 15 atas Kantor Wilayah Dagang Asing di Indonesia<\/li>\n\n\n\n<li>PPh Pasal 15 atas Wajib Pajak yang Melakukan Kegiatan Usaha Jasa Maklon Internasional di Bidang Produksi Mainan Anak-anak<\/li>\n<\/ol>\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-semarang\">jasa akuntan pajak Semarang profesional<\/a><\/strong> dari Trust Tax Consultant, Anda dapat mengatasi perhitungan dan pelaporan pajak penghasilan Pasal 15 dengan lebih mudah dan akurat. Dengan pengalaman dan keahlian yang dimiliki, Trust Tax Consultant siap membantu Anda mengoptimalkan kewajiban pajak Anda. Jangan ragu untuk menghubungi kami dan rasakan manfaatnya dalam memenuhi kewajiban pajak Anda dengan tepat dan efisien. Trust Tax Consultant, partner terpercaya Anda dalam urusan perpajakan.<\/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>Subjek Pajak &amp; Objek Pajak PPh 15<\/strong><\/h2>\n\n\n\n<ol>\n<li><strong>PPh Pasal 15 atas Charter Penerbangan Dalam Negeri<\/strong>\n<ul>\n<li><strong>Objek Pajak:<\/strong> Imbalan atau nilai pengganti berupa nilai uang yang diperoleh atau diterima oleh Wajib Pajak dari hasil pengangkutan orang atau barang di dalam Indonesia.<\/li>\n\n\n\n<li><strong>Subjek Pajak:<\/strong> Perusahaan penerbangan dalam negeri.<\/li>\n\n\n\n<li><strong>Tarif:<\/strong> 1,8% x Peredaran Bruto.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>PPh Pasal 15 atas Pelayaran Dalam Negeri<\/strong>\n<ul>\n<li><strong>Objek Pajak:<\/strong> Penghasilan yang diperoleh dari pengangkutan orang atau barang di dalam Indonesia.<\/li>\n\n\n\n<li><strong>Subjek Pajak:<\/strong> Perusahaan pelayaran dalam negeri.<\/li>\n\n\n\n<li><strong>Tarif:<\/strong> 1,2% x Peredaran Bruto.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>PPh Pasal 15 atas Pelayaran atau Penerbangan Luar Negeri<\/strong>\n<ul>\n<li><strong>Objek Pajak:<\/strong> Imbalan atau nilai pengganti dari hasil pengangkutan orang atau barang dari atau ke Indonesia.<\/li>\n\n\n\n<li><strong>Subjek Pajak:<\/strong> Perusahaan pelayaran atau penerbangan luar negeri.<\/li>\n\n\n\n<li><strong>Tarif:<\/strong> 2,64% dari Peredaran Bruto.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>PPh Pasal 15 atas Kantor Perwakilan Dagang Asing di Indonesia<\/strong>\n<ul>\n<li><strong>Objek Pajak:<\/strong> Penghasilan bruto yang diterima Wajib Pajak luar negeri yang memiliki kantor di Indonesia atas nilai ekspor.<\/li>\n\n\n\n<li><strong>Subjek Pajak:<\/strong> Kantor Perwakilan Dagang di Indonesia yang dimiliki oleh Wajib Pajak luar negeri.<\/li>\n\n\n\n<li><strong>Tarif:<\/strong> 0,44% dari nilai ekspor bruto.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>PPh Pasal 15 atas Wajib Pajak yang Melakukan Kegiatan Usaha Jasa Maklon Internasional di Bidang Produksi Mainan Anak-anak<\/strong>\n<ul>\n<li><strong>Objek Pajak:<\/strong> Seluruh biaya pembuatan atau perakitan barang, kecuali biaya bahan baku.<\/li>\n\n\n\n<li><strong>Subjek Pajak:<\/strong> Wajib Pajak yang melaksanakan kegiatan usaha maklon internasional di bidang produksi mainan anak-anak.<\/li>\n\n\n\n<li><strong>Tarif:<\/strong> 2,1% dari seluruh biaya pembuatan atau perakitan barang.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\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\">Contoh Cara Hitung PPh Pasal 15 atas Charter Penerbangan Dalam Negeri<\/h2>\n\n\n\n<ol>\n<li><strong>Identifikasi Objek Pajak<\/strong>\n<ul>\n<li>Semua imbalan atau nilai pengganti dalam bentuk nilai uang yang diperoleh atau diterima oleh Wajib Pajak dari hasil pengangkutan orang atau barang dalam negeri merupakan objek pajak.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Hitung Norma Penghitungan Penghasilan Netto<\/strong>\n<ul>\n<li>Norma Penghitungan Penghasilan Netto = 6% x Peredaran Bruto\n<ul>\n<li>Misalnya, peredaran bruto sebesar Rp 1.000.000.000,-<\/li>\n\n\n\n<li>Maka, Norma Penghitungan Penghasilan Netto = 6% x Rp 1.000.000.000,- = Rp 60.000.000,-<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Hitung Tarif PPh Pasal 15<\/strong>\n<ul>\n<li>Tarif PPh Pasal 15 atas charter penerbangan dalam negeri adalah 30%\n<ul>\n<li>PPh terutang = 30% x Norma Penghitungan Penghasilan Netto<\/li>\n\n\n\n<li>PPh terutang = 30% x Rp 60.000.000,- = Rp 18.000.000,-<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Hitung Tarif Efektif<\/strong>\n<ul>\n<li>Tarif efektif untuk PPh terutang = 1,8% x Peredaran Bruto\n<ul>\n<li>Tarif efektif = 1,8% x Rp 1.000.000.000,- = Rp 18.000.000,-<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Pelunasan PPh<\/strong>\n<ul>\n<li>Pembayaran PPh Pasal 23 sebesar 1,8% dari peredaran bruto dapat dikreditkan sebagai pelunasan PPh yang terutang dalam SPT Tahunan PPh untuk pajak yang bersangkutan.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p>Dengan demikian, dalam contoh ini, Wajib Pajak yang bergerak di industri penerbangan dalam negeri akan membayar PPh Pasal 15 sebesar Rp 18.000.000,-.<\/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 Lapor Pajak Penghasilan Pasal 15<\/strong><\/h2>\n\n\n\n<p>Proses pelaporan Pajak Penghasilan (PPh) Pasal 15 dilakukan oleh Wajib Pajak yang terkena kewajiban pajak sesuai dengan jenis PPh Pasal 15 yang dikenakan. Berikut adalah langkah-langkah umum dalam proses pelaporan PPh Pasal 15:<\/p>\n\n\n\n<ol>\n<li><strong>Persiapan Dokumen<\/strong>\n<ul>\n<li>Wajib Pajak harus menyiapkan dokumen-dokumen yang diperlukan, seperti laporan keuangan, bukti-bukti transaksi, dan dokumen pendukung lainnya.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Penghitungan PPh<\/strong>\n<ul>\n<li>Hitung jumlah PPh Pasal 15 yang harus dibayarkan berdasarkan tarif yang berlaku untuk jenis PPh Pasal 15 yang bersangkutan. Misalnya, untuk PPh Pasal 15 atas Charter Penerbangan Dalam Negeri, tarifnya adalah 1,8% x Peredaran Bruto.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Pengisian SPT<\/strong>\n<ul>\n<li>Wajib Pajak harus mengisi Surat Pemberitahuan (SPT) Tahunan PPh Pasal 15. Pada SPT ini, Wajib Pajak harus melaporkan semua penghasilan dan potensi pajak yang terutang.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Pembayaran PPh<\/strong>\n<ul>\n<li>Setelah menghitung jumlah PPh yang terutang, Wajib Pajak harus membayarkan PPh tersebut sesuai dengan jadwal pembayaran yang berlaku.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Pengiriman SPT<\/strong>\n<ul>\n<li>SPT yang telah diisi dengan benar harus dikirimkan ke kantor pajak terdekat sesuai dengan wilayah domisili Wajib Pajak.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Verifikasi dan Validasi<\/strong>\n<ul>\n<li>Kantor pajak akan melakukan verifikasi dan validasi terhadap SPT yang telah dikirimkan. Jika ada kesalahan atau ketidaksesuaian data, Wajib Pajak akan diminta untuk melakukan perbaikan.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Pelaporan Tambahan<\/strong>\n<ul>\n<li>Jika ada ketentuan atau permintaan tambahan dari kantor pajak, Wajib Pajak harus memenuhinya dalam waktu yang ditentukan.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Pemeriksaan<\/strong>\n<ul>\n<li>Setelah proses pelaporan selesai, kantor pajak dapat melakukan pemeriksaan lebih lanjut jika diperlukan.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Pelaporan Tahunan<\/strong>\n<ul>\n<li>PPh Pasal 15 juga harus dilaporkan dalam SPT Tahunan PPh Badan atau PPh Orang Pribadi, tergantung dari jenis Wajib Pajaknya.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p>Proses pelaporan PPh Pasal 15 harus dilakukan secara cermat dan teliti agar tidak terjadi kesalahan yang dapat berakibat pada sanksi administrasi dari pihak otoritas pajak. Oleh karena itu, sebaiknya Wajib Pajak menggunakan jasa konsultan pajak atau ahli pajak untuk membantu proses pelaporan ini.<\/p>\n\n\n\n<p><strong>Baca juga: <a href=\"https:\/\/trusttaxconsultant.id\/efin-pajak\">Lapor Pajak Semakin Praktis Berkat EFIN Pajak<\/a><\/strong><\/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 15 merupakan bagian penting dari sistem perpajakan di Indonesia, khususnya untuk industri pelayaran, penerbangan, dan perusahaan asing. Dengan memahami jenis, subjek, objek, dan tarif pajak yang berlaku, diharapkan Wajib Pajak dapat memenuhi kewajibannya dengan baik sesuai dengan ketentuan yang berlaku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Para Wajib Pajak mungkin masih agak asing dengan Pajak Penghasilan (PPh) Pasal 15. Biasanya, yang sering didengar terkait jenis Pajak Penghasilan (PPh) adalah PPh Pasal 21, Pasal 23, Pasal 4 ayat (2), dan lain sebagainya. Namun, PPh Pasal 15 memiliki peran penting dalam perpajakan di Indonesia. Mari kita mengungkap lebih lanjut tentang PPh Pasal 15, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2474,"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":[41,13],"tags":[24],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PPh 15: Jenis, Objek, Subjek &amp; Tarif Pajak<\/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-15.html\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PPh 15: Jenis, Objek, Subjek &amp; Tarif Pajak\" \/>\n<meta property=\"og:description\" content=\"Para Wajib Pajak mungkin masih agak asing dengan Pajak Penghasilan (PPh) Pasal 15. Biasanya, yang sering didengar terkait jenis Pajak Penghasilan (PPh) adalah PPh Pasal 21, Pasal 23, Pasal 4 ayat (2), dan lain sebagainya. Namun, PPh Pasal 15 memiliki peran penting dalam perpajakan di Indonesia. 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