{{wst>faq

|dasarhukum =
"XXXXXXXX"

|tanya = <WRAP>
#27Q: WP melakukan pembelian lisensi software microsoft SQL, kalo ini kan masuk ke pengertian royalti kan ya mas/mbak? Jadi potong 15%? Lalu, kalo ada pembayaran jasa ketika adanya development, ini termasuk yang 15% atau 2%?

</WRAP>|jawab = <WRAP>
#27A: tergantung pembelian lisensinya seperti apa. kalo masuk pengertian royalti berarti betul dipotong pph pasal 23 15%. rujukannya ke uu pph dan S-654/PJ.03/2017 di http://tkb-djp/tkb/engine/peraturan/view.php?id=3550284cdc2575eae68335f00870aaab&str=&q_do=match. nah untuk pembayaran jasanya diliat ke pmk-141/2015

ALVI FARIZAL

</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~~