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  • Capital Gain Penjualan Saham Perusahaan Tertutup Oleh Orang Pribadi

     Johnson updated 3 years ago 2 Members · 2 Posts
  • Kela everyday

    Member
    19 May 2022 at 5:55 pm

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    Jika saya OP menjual saham perusahaan tertutup dengan rincian sbb:

    Nominal Rp 1.000.0000

    Jual 1.000.000.000

    Jasa broker 100.000.000

    1. Apakah fee broker/konsultan bisa dipotongkan dari Capital Gain untuk perhitungan pajaknya? Apa rujukan dasar hukumnya?

    2. Apakah biaya tersebut termasuk dalam 3M Pajak (Mendapatkan, Menagih, Memelihara) sehingga bisa diperhitungkan untuk memperoleh Net Gain dari transaksi ini? Apa rujukan dasar hukumnya?

    </div>

  • Johnson

    Member
    21 May 2022 at 12:36 pm

    Poin 1&2 , jawabnya tidak bisa dikurangkan. rujuk ke UU PPH Pasal 6 ayat 3. “Kepada orang pribadi sebagai Wajib Pajak dalam negeri diberikan pengurangan berupa Penghasilan Tidak Kena Pajak sebagaimana dimaksud dalam Pasal 7.”

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