It provides a stamped quantity on the front side left side with four digits. ![]()
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Dalam pasal 5 ayat 1 pada Perpu itu disebutkan bahwa penyesuaian tarif Pajak Penghasilan Wajib Pajak badan dalam negeri dan bentuk usaha tetap dari sebelumnya 25 menjadi sebesar 22 yang berlaku untuk tahun pajak 2020 dan 2021.Sebagai akibat dári penurunan tarif térsebut maka penghitungan dán setoran ángsuran PPh badan (ángsuran PPh Pasal 25) untuk tahun 2020 dapat menggunakan tarif sebesar 22 mulai masa pajak SPT tahunan 2019 disampaikan dan masa pajak setelahnya,demikian kutipan dari keterangan resmi DJP yang diterima di Jakarta, Sabtu.Sementara itu, untuk tahun pajak 2019 masih tetap diberlakukan penghitungan dan setoran angsuran pajak penghasilan badan atau PPh Pasal 25 sebesar 25 sesuai dengan Pasal 17 ayat (1) huruf n Undang- Undang mengenai PPh.Penghitungan PPh untuk tahun pajak 2019 masih menggunakan tarif 25.
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