{{wst>faq

|dasarhukum =
"XXXXXXXX"

|tanya = <WRAP>
untuk BPR, semisal pada saat bulan pelaporan dalam posisi rugi, bagaimana PPh Pasal 25 nya?

</WRAP>|jawab = <WRAP>
jelasin dulu cara penghitungan pph 25 untuk wp bank sesuai resume http://tkb-djp/tkb/engine/learning3/view.php?id=5782. Contoh perhitungannya bisa dilihat di lampiran pmk 215/2018 ya. Kemudian apabila setelah dihitung ternyata memang nilai angsuran pph pasal 25 di masa tersebut nihil, mengikuti ketentuan Pasal 10 ayat 4 pmk-9/2018 "Wajib Pajak dengan angsuran PPh Pasal 25 nihil dikecualikan dari kewajiban pelaporan SPT Masa PPh Pasal 25."

NATALIA KRISWINANDAR

</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~~