{{wst>faq

|dasarhukum =
"XXXXXXXX"

|tanya = <WRAP>
mau tanya kalo ada perusahaan yg merger book value, atas pengalihan sahamnya dikenakan PPh tidak ya? Kalo iya, siapa yg dikanakan/lapor, surviving entity atau dissolving entity? Ini bagaimana ya mas/mbak?

</WRAP>|jawab = <WRAP>
jelasin Pasal 1 ayat (3), Pasal 2 ayat (1) dan Pasal 14 PMK-205/2018 ya. resumenya bisa diliat di sini: http://tkb-djp/tkb/engine/learning3/view.php?id=5748 Pada dasarnya sih klo ada keuntungan dari pengalihan tersebut jadi objek PPh, Pasal 4 ayat (1) huruf d.

MAHDI

</WRAP>|telepon = <WRAP>
====> isi rekomendasi telepon di sini <====

</WRAP>|twitter = <WRAP>
Hai Kak,

====> isi rekomendasi twitter di sini <====

Tks*XXXX

</WRAP>|livechat = <WRAP>
====> isi rekomendasi livechat di sini <====

</WRAP>|email = <WRAP>
  * ====> isi rekomendasi email di sini <====

</WRAP>|id = "$ID$"

|batas = <WRAP>-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------</WRAP>

}}

<WRAP half column><WRAP lo notice><WRAP lo><WRAP lo outdent><WRAP outdent><form>
action struct_lookup
struct_fieldhidden "review.reviewer" "=@NAME@"
struct_fieldhidden "review.user" "=@USER@"
struct_fieldhidden "review.pageid" "=@FORMPAGE_ID@"
struct_fieldhidden "review.datetime" "=@DATE(now,%%Y-%%m-%%d %%H:%%M)@"
submit "Sudah Direview"
thanks "Silakan Refresh (F5)"
</form></WRAP></WRAP></WRAP></WRAP></WRAP>
<WRAP half column><WRAP lo safety><WRAP lo><WRAP lo outdent><WRAP outdent>
<form>
action struct_lookup
struct_fieldhidden "recommend.recommender" "=@NAME@"
struct_fieldhidden "recommend.user" "=@USER@"
struct_fieldhidden "recommend.pageid" "=@FORMPAGE_ID@"
struct_fieldhidden "recommend.datetime" "=@DATE(now,%%Y-%%m-%%d %%H:%%M)@"
submit "Sudah Direcommend"
thanks "Silakan Refresh (F5)"
</form>
</WRAP></WRAP></WRAP></WRAP></WRAP>

~~DISCUSSION~~