Corporate Income Tax
Calculate corporate income tax at 22% (general) or 19% for public companies with at least 40% of shares traded on the stock exchange.
Kalkulator
Hitung Cepat: PPh Badan
Status Wajib Pajak
Berdasarkan Pasal 17 ayat (1b) UU PPh (UU No. 36/2008 jo. UU HPP No. 7/2021). Tarif 19% berlaku bagi Perseroan Terbuka dengan minimal 40% saham diperdagangkan di bursa dan memenuhi syarat PMK No. 40/PMK.03/2010. Angsuran PPh 25 = PPh terutang tahun lalu dibagi 12 (Pasal 25 ayat (1) UU PPh). Bukan pengganti konsultasi pajak.
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