aspek pemajakan untuk guru dari LN di Indonesia
updated 9 years, 2 months ago
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maaf saya mau bertanya, apabila ada guru/tenaga ahli dari LN yang memberikan jasanya untuk mengajar di Indonesia dan dikontrak oleh PT XYZ di Indo serta melebihi time test sesuai Treaty di Article IPS kedua negara tsb. Maka, bagaimana hak pemajakan nya? Apakah di potong PPh 23 atau PPh 26? Mohon bantuannya , trims:)
- Originaly posted by kharismaatik:
maaf saya mau bertanya, apabila ada guru/tenaga ahli dari LN yang memberikan jasanya untuk mengajar di Indonesia dan dikontrak oleh PT XYZ di Indo serta melebihi time test sesuai Treaty di Article IPS kedua negara tsb. Maka, bagaimana hak pemajakan nya? Apakah di potong PPh 23 atau PPh 26? Mohon bantuannya , trims:)
Masuk ke kategori PPh Pasal 21.
Okee trimakasih kawan 🙂
selanjutnya saya mau brtnya, jika ada wpln amrik yg diminta mengajar di univ x di indo slama 2 thn, mnrt treaty kan klo tdk lebih dr 2 thn dpt fasilitas pembebasan pajak. Namun, slama 2 thn tsb dia tdk hny mengajar di univ x, tp dia jg mengajar di PT x dan PT y.
Apakah tetap dpt pembebasan pajak atau bagaimana ya? Mhn bantuannya, trimakasih 🙂Article 15
INDEPENDENT PERSONAL SERVICES
1.Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent characters shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:
(a)If he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
(b) If his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 120 days in any consecutive 12-month period; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.
Lebih dari 120 hari maka hak pemajakan ada di Indonesia
