PPh Pasal 26 Jasa – Malaysia
updated 4 years, 10 months ago
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Dear Rekan,
PT A (Perusahaan Indonesia)
PT B (Perusahaan Malaysia)PT A menggunakan jasa servis PT B selama 7 hari. PT B tidak mengirimkan langsung teknisi dari malaysia, melainkan mengirimkan orang indonesia. PT B menagih dengan Invoice dari malaysia dan mengirimkan Form DGT-1 kepada PT A.
Bagaimana perlakuan PPh 26 atas case tersebut? Untuk PPN, apakah disetorkan juga PPN Jasa Luar Negeri?
Mohon bantuannya rekan, atas bantuan yang diberikan saya ucapkan terima kasih
PPh 26 0% dan PPN JLN 10% dibayarkan sendiri
Tapi rekan, PT B tidak mengirimkan teknisi dari luar negeri. PT B menggunakan teknisi orang indonesia. Apakah bisa tetap dikenakan PPh 26 0%?
invoice diberikan dari mana?? dari malaysia kan?? secara nature nya, jasa diberikan oleh perusahaan LN walaupun pekerjanya WNI.. cmiiw
- Originaly posted by S@NT@ CL@USE:
PPh 26 0% dan PPN JLN 10% dibayarkan sendiri
Rekan, untuk tarif pph 26 0% apakah boleh saya minta referensinya? krn saya coba cari, baru dapat terkait tarif Deviden, Bunga dan Royalti sebesar 10%
article 14
Subject to the provisions of Articles 15, 16, 17, 18, 19 and 20, salaries, wages and similar remuneration or income derived by a resident of a Contracting State in respect of professional services or other activities of a similar character, shall be taxable only in that State unless the services or activities are exercised or performed in the other Contracting State. If the employment, services or activities are so exercised or performed, such remuneration or income as is derived therefrom may be taxed in the other State.
Notwithstanding the provisions of paragraph 1, remuneration or income derived by a resident of a Contracting State in respect of an employment, services or activities exercised or performed in any calendar year in the other Contracting State shall be taxable only in the first-mentioned State, if:
(a)
the recipient is present in that other State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned;(b)
the services or activities are exercised or performed for or on behalf of a person who is a resident of the first-mentioned State; and(c)
the remuneration or income is not borne by a permanent establishment which the person paying the remuneration has in the other State.so, if the service given in indonesia do not more than 183 days in a year, so PPh 26 is 0%
- Originaly posted by rachmadakbars:
Rekan, untuk tarif pph 26 0%
kurang tepat kalau disebut PPh26 0%. karena P3B sebenarnya mengatur negara mana yang berhak memajaki penghaasilan. terkait kasus ini, Indonesia tidak berhak memajaki penghasilan tersebut, jadi PPh 26 nya tidak ada.
