IMPLEMENTATION OF PPH ARTICLE 22 CALCULATIONS WITH THE GOVERNMENT TREASURER AT PT XYZ IN SURABAYA

Abstract

PT XYZ is a company engaged in retail trade specifically for electronic goods in buildings. In January-March
2018 there are transactions with Government Treasurers. For the transaction, PT XYZ is attached to Income
Tax article 22 Treasurer at a rate of 1.5% (one and a half percent) multiplied by the DPP. And in March the
Government Treasurer transaction was not included in income tax article 22 because there was an object
exception it was less than Rp. 2,000,000. 00