Besarnya perkiraan penghasilan neto

Besarnya perkiraan penghasilan neto sebagaimana dimaksud pada ayat (4) adalah 25% (dua puluh lima persen) dari harga jual.






(5)

Pajak Penghasilan sebagaimana dimaksud pada ayat (4) adalah bersifat final.






(6)

Terhadap penjual yang berstatus sebagai Wajib Pajak Luar Negeri yang merupakan penduduk dari negara yang telah mempunyai Persetujuan Penghindaran Pajak Berganda (P3B) dengan Indonesia, pemotongan pajak sebagaimana dimaksud pada ayat (4) hanya dilakukan apabila hak pemajakan berdasarkan P3B berada pada pihak Indonesia.

結果 (英語) 1:

The magnitude of the estimated earnings neto as referred to in paragraph (4) is 25% (twenty five percent) of the sale price. (5) Income tax referred to in subsection (4) is final. (6) Against seller's status as a Foreign Taxpayer is a resident of a country that has had Multiple Tax Evasion Agreement (P3B) with Indonesia, the withholding tax referred to in subsection (4) is only done when the rights of pemajakan based on P3B are on Indonesia party.

結果 (英語) 2:

The amount of estimated net income as described in paragraph (4) was 25% (twenty five percent) of the selling price. (5) Income Tax referred to in paragraph (4) is final. (6) To the seller's status as a taxpayer Foreign Affairs who is a resident of a country that has had a Double Taxation Treaty (P3B) with Indonesia, the withholding tax referred to in paragraph (4) only if the rights of taxation based P3B located on the Indonesian side.