{"id":417275,"date":"2019-07-22T16:20:04","date_gmt":"2019-07-22T09:20:04","guid":{"rendered":"http:\/\/vibiznews.com\/?p=417275"},"modified":"2019-07-22T16:41:42","modified_gmt":"2019-07-22T09:41:42","slug":"direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi","status":"publish","type":"post","link":"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/","title":{"rendered":"Direktorat Pajak Terbitkan Aturan Baru Sederhanakan PPh Pasal 25 bagi WPO Pribadi"},"content":{"rendered":"<p style=\"text-align: justify;\">(Vibiznews \u2013 Economy &amp; Business) \u2013 Belum lama ini Direktorat Jenderal Pajak\u00a0(Dirjen Pajak) menerbitkan Peraturan Dirjen Pajak No.14\/PJ\/2019 tanggal 3 Juli 2019 tentang Pelaksanaan Pengenaan Pajak Penghasilan (PPh) Pasal 25 bagi Wajib Pajak Orang Pribadi Pengusaha Tertentu. Dengan diterbitkannya aturan tersebut maka aturan yang sama dalam Peraturan Direktur Jenderal (Perdirjen) Pajak Nomor 32\/PJ\/2010 dicabut .<\/p>\n<p style=\"text-align: justify;\">\u00a0Hestu Yoga Saksama, Direktur Penyuluhan, Pelayanan, dan Humas Ditjen Pajak, menjelaskan, aturan tersebut dicabut demi menyederhanakan ketentuan sekaligus memberikan kepastian hukum. Ketentuan dalam Perdirjen tersebut, yang terkait tarif PPh Pasal 25 sebesar 0,75% sudah diatur dalam PMK (Peraturan Menteri Keuangan) No. 215\/2018. Sedangkan substansi pengaturan lainnya dalam Perdirjen No. 32\/2010 merupakan pengaturan yang sifatnya umum.<\/p>\n<p style=\"text-align: justify;\">Sementara itu, Perdirjen No. 32\/2010 merupakan turunan dari PMK No. 208\/PMK.03\/2009 tentang Penghitungan Besarnya Angsuran PPh dalam Tahun Pajak Berjalan yang Harus Dibayar Sendiri oleh Wajib Pajak Baru, Bank, Sewa Guna Usaha dengan Hak Opsi, Badan Usaha Milik Negara, Badan Usaha Milik Daerah, Wajib Pajak Masuk Bursa, dan Wajib Pajak Lainnya. Yang berdasarkan ketentuan, mereka wajib membuat laporan keuangan berkala. PMK ini juga berlaku bagi wajib pajak orang pribadi pengusaha tertentu.<\/p>\n<p style=\"text-align: justify;\">Dalam PMK No. 208\/2009, perhitungan PPh berdasarkan penerapan tarif umum atas laba rugi fiskal menurut laporan keuangan triwulan terakhir yang disetahunkan. Kemudian, dikurangi PPh 24 yang dibayar atau terutang di luar negeri untuk tahun pajak sebelumnya dan dibagi 12.<\/p>\n<p style=\"text-align: justify;\">Tapi sejak akhir tahun lalu, PMK tersebut diperbarui menjadi PMK No. 215\/2018. Peraturan ini mengubah ketentuan dasar untuk penghitungan angsuran PPh 25 bagi wajib pajak bank serta mempertegas aturan perhitungan angsuran PPh 25 untuk wajib pajak lain.<\/p>\n<p style=\"text-align: justify;\">PMK No. 215\/2018 menyebutkan, perhitungan angsuran PPh 25 untuk wajib pajak bank mengacu pada laporan keuangan yang disampaikan kepada Otoritas Jasa Keuangan (OJK). Yang terdiri dari laporan posisi keuangan dan laba rugi sejak awal tahun pajak sampai dengan masa pajak yang dilaporkan.<\/p>\n<p style=\"text-align: justify;\">Selain itu, PMK No. 215\/2018 juga mengatur dasar untuk penghitungan angsuran PPh 25 bagi wajib pajak lainnya dan yang masuk bursa selain perbankan. Perhitungan angsuran PPh-nya berdasarkan laporan keuangan yang disampaikan secara kuartalan kepada bursa dan OJK.<\/p>\n<p style=\"text-align: justify;\">\n<p>&nbsp;<\/p>\n<pre><em>Belinda Kosasih\/ Partner of Banking Business Services\/Vibiz Consulting <\/em>\r\n<em>Editor : Asido Situmorang<\/em><\/pre>\n","protected":false},"excerpt":{"rendered":"<p>(Vibiznews \u2013 Economy &amp; Business) \u2013 Belum lama ini Direktorat Jenderal Pajak\u00a0(Dirjen Pajak) menerbitkan Peraturan Dirjen Pajak No.14\/PJ\/2019 tanggal 3 Juli 2019 tentang Pelaksanaan Pengenaan Pajak Penghasilan (PPh) Pasal 25 bagi Wajib Pajak Orang Pribadi Pengusaha Tertentu. Dengan diterbitkannya aturan tersebut maka aturan yang sama dalam Peraturan Direktur Jenderal (Perdirjen) Pajak Nomor 32\/PJ\/2010 dicabut . [&hellip;]<\/p>\n","protected":false},"author":101013,"featured_media":255803,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[29],"tags":[9297],"class_list":["post-417275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economy-business","tag-aturan-baru-pph-pasal-25-bagi-wpo-pribadi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Direktorat Pajak Terbitkan Aturan Baru Sederhanakan PPh Pasal 25 bagi WPO Pribadi - Vibiznews.com<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Direktorat Pajak Terbitkan Aturan Baru Sederhanakan PPh Pasal 25 bagi WPO Pribadi - Vibiznews.com\" \/>\n<meta property=\"og:description\" content=\"(Vibiznews \u2013 Economy &amp; Business) \u2013 Belum lama ini Direktorat Jenderal Pajak\u00a0(Dirjen Pajak) menerbitkan Peraturan Dirjen Pajak No.14\/PJ\/2019 tanggal 3 Juli 2019 tentang Pelaksanaan Pengenaan Pajak Penghasilan (PPh) Pasal 25 bagi Wajib Pajak Orang Pribadi Pengusaha Tertentu. Dengan diterbitkannya aturan tersebut maka aturan yang sama dalam Peraturan Direktur Jenderal (Perdirjen) Pajak Nomor 32\/PJ\/2010 dicabut . [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/\" \/>\n<meta property=\"og:site_name\" content=\"Vibiznews.com\" \/>\n<meta property=\"article:published_time\" content=\"2019-07-22T09:20:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-07-22T09:41:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vibiznews.com\/wp-content\/uploads\/2015\/12\/pajak-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"475\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Belinda\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Belinda\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/\",\"url\":\"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/\",\"name\":\"Direktorat Pajak Terbitkan Aturan Baru Sederhanakan PPh Pasal 25 bagi WPO Pribadi - Vibiznews.com\",\"isPartOf\":{\"@id\":\"https:\/\/vibiznews.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vibiznews.com\/wp-content\/uploads\/2015\/12\/pajak-1.jpg\",\"datePublished\":\"2019-07-22T09:20:04+00:00\",\"dateModified\":\"2019-07-22T09:41:42+00:00\",\"author\":{\"@id\":\"https:\/\/vibiznews.com\/#\/schema\/person\/88c20c73854ff859e070bb64118580e6\"},\"breadcrumb\":{\"@id\":\"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/#primaryimage\",\"url\":\"https:\/\/vibiznews.com\/wp-content\/uploads\/2015\/12\/pajak-1.jpg\",\"contentUrl\":\"https:\/\/vibiznews.com\/wp-content\/uploads\/2015\/12\/pajak-1.jpg\",\"width\":750,\"height\":475},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/vibiznews.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Direktorat Pajak Terbitkan Aturan Baru Sederhanakan PPh Pasal 25 bagi WPO Pribadi\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vibiznews.com\/#website\",\"url\":\"https:\/\/vibiznews.com\/\",\"name\":\"Vibiznews.com\",\"description\":\"Berita Bisnis | Berita Komoditi | Berita Saham\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vibiznews.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/vibiznews.com\/#\/schema\/person\/88c20c73854ff859e070bb64118580e6\",\"name\":\"Belinda\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vibiznews.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c3bbf0f9d5bce10545d0830ef957ec1c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c3bbf0f9d5bce10545d0830ef957ec1c?s=96&d=mm&r=g\",\"caption\":\"Belinda\"},\"description\":\"Belinda is a banking consultant, currently she is a Partner in Banking Business Services of Vibiz Consulting, as facilitator and also actively writing articles related to banking and investment subjects in vibiznews.com - Vibiz Media Network.\",\"url\":\"https:\/\/vibiznews.com\/index.php\/author\/belinda\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Direktorat Pajak Terbitkan Aturan Baru Sederhanakan PPh Pasal 25 bagi WPO Pribadi - Vibiznews.com","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/","og_locale":"en_US","og_type":"article","og_title":"Direktorat Pajak Terbitkan Aturan Baru Sederhanakan PPh Pasal 25 bagi WPO Pribadi - Vibiznews.com","og_description":"(Vibiznews \u2013 Economy &amp; Business) \u2013 Belum lama ini Direktorat Jenderal Pajak\u00a0(Dirjen Pajak) menerbitkan Peraturan Dirjen Pajak No.14\/PJ\/2019 tanggal 3 Juli 2019 tentang Pelaksanaan Pengenaan Pajak Penghasilan (PPh) Pasal 25 bagi Wajib Pajak Orang Pribadi Pengusaha Tertentu. Dengan diterbitkannya aturan tersebut maka aturan yang sama dalam Peraturan Direktur Jenderal (Perdirjen) Pajak Nomor 32\/PJ\/2010 dicabut . [&hellip;]","og_url":"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/","og_site_name":"Vibiznews.com","article_published_time":"2019-07-22T09:20:04+00:00","article_modified_time":"2019-07-22T09:41:42+00:00","og_image":[{"width":750,"height":475,"url":"https:\/\/vibiznews.com\/wp-content\/uploads\/2015\/12\/pajak-1.jpg","type":"image\/jpeg"}],"author":"Belinda","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Belinda","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/","url":"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/","name":"Direktorat Pajak Terbitkan Aturan Baru Sederhanakan PPh Pasal 25 bagi WPO Pribadi - Vibiznews.com","isPartOf":{"@id":"https:\/\/vibiznews.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/#primaryimage"},"image":{"@id":"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/#primaryimage"},"thumbnailUrl":"https:\/\/vibiznews.com\/wp-content\/uploads\/2015\/12\/pajak-1.jpg","datePublished":"2019-07-22T09:20:04+00:00","dateModified":"2019-07-22T09:41:42+00:00","author":{"@id":"https:\/\/vibiznews.com\/#\/schema\/person\/88c20c73854ff859e070bb64118580e6"},"breadcrumb":{"@id":"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/#primaryimage","url":"https:\/\/vibiznews.com\/wp-content\/uploads\/2015\/12\/pajak-1.jpg","contentUrl":"https:\/\/vibiznews.com\/wp-content\/uploads\/2015\/12\/pajak-1.jpg","width":750,"height":475},{"@type":"BreadcrumbList","@id":"https:\/\/vibiznews.com\/index.php\/2019\/07\/22\/direktorat-pajak-terbitkan-aturan-baru-sederhanakan-pph-pasal-25-bagi-wpo-pribadi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/vibiznews.com\/"},{"@type":"ListItem","position":2,"name":"Direktorat Pajak Terbitkan Aturan Baru Sederhanakan PPh Pasal 25 bagi WPO Pribadi"}]},{"@type":"WebSite","@id":"https:\/\/vibiznews.com\/#website","url":"https:\/\/vibiznews.com\/","name":"Vibiznews.com","description":"Berita Bisnis | Berita Komoditi | Berita Saham","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/vibiznews.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/vibiznews.com\/#\/schema\/person\/88c20c73854ff859e070bb64118580e6","name":"Belinda","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vibiznews.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/c3bbf0f9d5bce10545d0830ef957ec1c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c3bbf0f9d5bce10545d0830ef957ec1c?s=96&d=mm&r=g","caption":"Belinda"},"description":"Belinda is a banking consultant, currently she is a Partner in Banking Business Services of Vibiz Consulting, as facilitator and also actively writing articles related to banking and investment subjects in vibiznews.com - Vibiz Media Network.","url":"https:\/\/vibiznews.com\/index.php\/author\/belinda\/"}]}},"_links":{"self":[{"href":"https:\/\/vibiznews.com\/index.php\/wp-json\/wp\/v2\/posts\/417275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vibiznews.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vibiznews.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vibiznews.com\/index.php\/wp-json\/wp\/v2\/users\/101013"}],"replies":[{"embeddable":true,"href":"https:\/\/vibiznews.com\/index.php\/wp-json\/wp\/v2\/comments?post=417275"}],"version-history":[{"count":3,"href":"https:\/\/vibiznews.com\/index.php\/wp-json\/wp\/v2\/posts\/417275\/revisions"}],"predecessor-version":[{"id":417281,"href":"https:\/\/vibiznews.com\/index.php\/wp-json\/wp\/v2\/posts\/417275\/revisions\/417281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vibiznews.com\/index.php\/wp-json\/wp\/v2\/media\/255803"}],"wp:attachment":[{"href":"https:\/\/vibiznews.com\/index.php\/wp-json\/wp\/v2\/media?parent=417275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vibiznews.com\/index.php\/wp-json\/wp\/v2\/categories?post=417275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vibiznews.com\/index.php\/wp-json\/wp\/v2\/tags?post=417275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}