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peraturan:sedp:23pj.2010


DEPARTEMEN KEUANGAN REPUBLIK INDONESIA
DIREKTORAT JENDERAL PAJAK

Jalan Jenderal Gatot Subroto Nomor 40 - 42
Jakarta 12190
Kotak Pos 124

Telepon     : 5250208 ;5251568
Faksimili   : 5732064
Website    : www.pajak.go.id


Yth.

1. Para kepala Kantor Wilayah DJP;
2. Para Kepala Kantor Pelayanan Pajak;
3. Para Kepala Kantor Pelayanan, Penyuluhan dan Konsultasi Perpajakan
   di seluruh Indonesia

 

 

 

 

 

SURAT EDARAN
Nomor SE-23/PJ/2010

TENTANG

PENYAMPAIAN PERATURAN MENTERI KEUANGAN NOMOR **208/PMK.03/2009**
TENTANG PERUBAHAN ATAS PERATURAN MENTERI KEUANGAN NOMOR **255/PMK.03/2008**
TENTANG PENGHITUNGAN BESARNYA ANGSURAN PAJAK PENGHASILAN 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 DIHARUSKAN MEMBUAT LAPORAN KEUANGAN BERKALA
TERMASUK WAJIB PAJAK ORANG PRIBADI PENGUSAHA TERTENTU

 

 

 

 

 

      Sehubungan dengan telah disahkan dan diundangkannya Peraturan Menteri Keuangan Nomor **208/PMK.03/2009** tanggal 10 Desember 2009 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor **255/PMK.03/2008** Tentang Penghitungan Besarnya Angsuran Pajak Penghasilan 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 Diharuskan Membuat Laporan Keuangan Berkala Termasuk Wajib Pajak Orang Pribadi Pengusaha Tertentu, dengan ini disampaikan fotokopi Peraturan Menteri Keuangan dimaksud.

Hal yang mengalami perubahan dalam Peraturan Menteri Keuangan Nomor **208/PMK.03/2009** adalah ketentuan Pasal 1 angka 2 Peraturan Menteri Keuangan Nomor **255/PMK.03/2008**, sehingga Pasal 1 berbunyi sebagai berikut :

Pasal 1

Dalam Peraturan Menteri Keuangan ini yang dimaksud dengan :

1.

Wajib Pajak Baru adalah Wajib Pajak orang pribadi dan badan yang baru pertama kali memperoleh penghasilan dari usaha atau pekerjaan bebas dalam tahun pajak berjalan.

2.

Wajib Pajak Orang Pribadi Pengusaha Tertentu adalah Wajib Pajak orang pribadi yang melakukan kegiatan usaha sebagai pedagang pengecer yang mempunyai 1 (satu) atau lebih tempat usaha.

3.

Undang-Undang Pajak Penghasilan adalah Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 36 Tahun 2008.

4.

Angsuran Pajak Penghasilan Pasal 25 adalah angsuran Pajak Penghasilan dalam tahun pajak berjalan untuk setiap bulan yang harus dibayar sendiri oleh Wajib Pajak sebagaimana dimaksud dalam Pasal 25 Undang-Undang Pajak Penghasilan.

 

      Demikian untuk diketahui dan dilaksanakan sebaik-baiknya.

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}} Tembusan:\\ 1. Sekretaris Direktorat Jenderal Pajak;\\ 2. Para Direktur dan Tenaga Pengkaji di lingkungan Direktorat Jenderal Pajak;\\ 3. Kepala Pusat Pengolahan Data dan Dokumen Perpajakan            

peraturan/sedp/23pj.2010.txt · Last modified: 2023/02/05 06:26 by 127.0.0.1