Selasa, 24 April 2018  

Belajar Perpajakan

Daftar Tarif PPh Pasal 26 dalam P3B Indonesia :

A A A 

DAFTAR TARIF PPH PASAL 26 DALAM P3B INDONESIA


No

Negara Treaty Partner

Berlaku Mulai

Dividen Portofolio

Dividen Penyertaan Langsung

Bunga

Royalty

PPh Pasal 26 Ayat 4
(Branch Profit Tax)

1

Afrika Selatan

1-1-99

15%

10%

10%

15%

10%

2

Australia

1-7-93

15%

15%

10%

15%

15%

3

Austria

1-1-89

15%

10%

10%

10%

12%

4

Belgium

1-1-75 15% 15% 15% 10% 15%
5

Bulgaria

1-1-93 15% 15% 10% 10% 15%
6

Canada

1-1-80 15% 15% 15% 15% 15%
 

Renegosiasi

1-1-99 15% 10% 10% 10% 15%
7

Ceko

1-1-97 15% 10% 12,5% 12,5% 12,5%
8

Denmark

1-1-87 20% 10% 10% 15% 15%
9

Finland

1-1-90 15% 10% 10% 15% 15%
10

France

1-1-81 15% 10% 15% 10% 10%
11

Germany

1-1-92 15% 10% 10% 15% 10%
12

Hungary

1-1-94 15% 15% 15% 15% 20% (*)
13

India

1-1-88 15% 10% 10% 15% 10%
14

Italy

1-1-96 15% 10% 10% 15% 12%
15

Japan

1-1-83 15% 10% 10% 10% 10%
16

Kuwait

1-1-99 10% 10% 5% 20% 10%
17

Luxembourg

1-1-95 15% 10% 10% 12,5% 10%
18

Malaysia

1-1-87 15% 15% 15% 15% 12,5%
19

Mauritius

1-1-99 10% 5% 10% 10% 10%
20

Netherland

1-1-71 15% 10% 10% 20% 9%
21

Renegosiasi

1-6-94 15% 10% 10% 10% 9%
22

New Zealand

1-1-89 15% 15% 10% 15% 20%
23

Norway

1-1-91 15% 15% 10% 15% 15%
24

Pakistan

1-1-91 15% 10% 15% 15% 10%
25

Philipina

1-1-93 20% 15% 15% 15% 20%
26

Poland

1-1-94 15% 10% 10% 15% 10%
27

Romania

1-1-2000 15% 12,5% 12,5% 12,5% 12,5%
28

Saudi Arabia

1-1-89 20% 20% 20% 20% 20%
29

Singapore

1-1-92 15% 10% 10% 15% 15%
30

South Korea

1-1-90 15% 10% 10% 15% 10%
31

Srilangka

1-1-95 15% 15% 15% 15% 20%
31

Suriah

1-1-99 10% 10% 10% 20% 10%
32

Sudan

7-8-2000 10% 10% 15% 10% 10%
33

Sweden

1-1-90 15% 10% 10% 15% 15%
34

Switzerland

1-1-90 15% 10% 10% 12,5% 10%
35

Taiwan

1-1-96 10% 10% 10% 10% 5%
36

Thailand

1-1-82 15% 15% 15% 15% 20%
37

Tunisia

1-1-94 12% 12% 12% 15% 12%
38

United Kingdom

1-1-76 15% 10% 10% 15% 10%
 

Renegosiasi

1-1-95 15% 10% 10% 15% 10%
39

Ukraina

1-1-99 15% 10% 10% 10% 10%
40

Uzbekistan

1-1-99 10% 10% 10% 10% 10%
41

Uni Emirat Arab

1-1-2000 10% 10% 5% 5% 5%
42

USA

1-2-91 15% 15% 15% 15% 15%
 

Renegosiasi

1-1-97 15% 10% 10% 10% 10%
43

Vietnam

1-1-2000 15% 15% 15% 15% 10%
44

Yordania

1-1-99 10% 10% 10% 10% 20%

(*) Berlaku hanya jika laba usaha ditransfer/didistribusikan kepada perusahaan induk di Hongaria

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