Tarif PPh 23 Terbaru Sesuai PER-70/PJ/2007
Efektif 9 April 2007
Didownload dari : www.pajak.net
Effective Rate
No Type of Cost Gross
Base Rate
PER-178 PER-70
Remarks
1 Technical, Management and Consultant services 30% 15% 4.5% 4.5%
2 Office equipment rental (copy machine, PC, etc) 40% 15% 6% 4.5% changed
3 Equipment maintenance 30% 15% 4.5% 4.5%
4 Equipment repairs 30% 15% 4.5% 4.5%
5 Programming 30% 15% 4.5% 4.5%
6 Computer software 30% 15% 4.5% 4.5%
7 Information technology & internet services 30% 15% 4.5% 4.5%
8 Vehicle maintenance service 30% 15% 4.5% 4.5%
9 Vehicle repair service 30% 15% 4.5% 4.5%
10 Telecomunication for non publics (lease line,etc) 30% 15% 4.5% 4.5%
11 Building maintenance 30% 15% 4.5% 4.5%
12 Advertisement's design & production 30% 15% 4.5% 4.5%
13 Media Advertisement's placement on newspaper, outdoor, etc 0% 1.5% new
14 Outsource service 30% 15% 4.5% 4.5%
15 Brokerage service 30% 15% 4.5% 4.5%
16 Catering service 10% 15% 1.5% 1.5%
17 Cleaning service 10% 15% 1.5% 1.5%
18 Pest control service 10% 15% 1.5% 1.5%
19 Construction execution service 13.33% 15% 2% 2%
20 Construction supervision service 26.70% 15% 4% 4%
21 Construction planning service 26.70% 15% 4% 4%
22 Security & investigation service 20% 15% 3% 3%
23 Courier service & freight forwarding 20% 15% 3% 0% changed
24 Travel Agency service 20% 15% 3% 0% changed
25 Packaging service 20% 15% 3% 3%
26 Event Organizer 20% 15% 3% 3%
27 Custodian services 20% 15% 3% 3%
28 Vehicle rental service 20% 15% 3% 1.5% changed