Mudjisantosa memiliki kelas Whatsapps
yang setiap hari memberikan minimal 5 soal dan jawabannya ( termasuk hari sabtu-minggu )
yang setiap 10 hari mengadakan tes online
yang setiap bulan mengadakan minimal 8 zoom webinar
bagi yang berminat dapat ikut dengan kontribusi perbulan hanya rp 60ribu
daftar ke AZ 0821 1326 7698
contoh soal 1266 dari klas MS
Pengadaan meja kursi dengan tukang mebel.
Menurut tukang mebel, dia tidak punya npwp dan biasa menjual senilai rp 6 juta .
Nilai transaksi dan pajaknya ?
A. Tidak bisa dilakukan karena tdk memiliki npwp
B. Rp 6 juta, dapat tdk memiliki npwp, tetapi diinput npwp dgn kode tertentu . PPh sebesar rp 90.000
C. Rp 6 juta, dapat tdk memiliki npwp, tetapi diinput npwp dgn kode tertentu . PPh sebesar rp 180.000
D. Rp. 6.6 juta dapat tdk memiliki npwp, tetapi diinput npwp dgn kode tertentu . PPh sebesar 90.000 dan PPN 600.000
Jawabannya C
Penjelasan
Penyedia tidak memiliki NPWP bisa sebagai pennyedia.
No npwp di kode bgmn ?
dipungut PPh pasal 22, bila punya NPWP 1.5% dan bila tidak punya menjadi sebesar 3%
dengan NPWP 00.000.000.0-xxx.000
xxx diisi kode KPP ( kantor pajak ) dimana tukang mebel berada
Bukan PKP dan tidak punya NPWP maka PPN tidak dipungut
Pelaksanaan belanja ke penyedia tanpa npwp bisa dilakukan , tapi tidak BIASA kita lakukan. Apalagi sering bagian keuangan berkata tidak bisa.
Perlu penyebarluasan hal ini, perlu penyamaan persepsi dgn bagian keuangan dan apip.
Bahwa berdasar aturan pengadaan dan aturan pajak bisa.
Berdasar aturan keuangan bisa ?
Bisa, tapi sering tidak biasa sehingga salah dimaknai tidak bisa.
Pemda perlu memfasilitasi para usaha kecil setempat ( Usaha mikro kecil ) dengan aplikasi sekaligus membuatkan NPWP nya.
Buku seharga rp 120 ribu + ongkir
Pesan ke AZ 0821 1326 7698
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