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PPh Pasal 23 (15% (Bunga (Objek (Final (tabungan, deposito) 20%, Non-Final…

- - - - Final (tabungan, deposito) 20%
      - Non-Final (selain bank, misal rentenir) 15%
    - - Bunga bank, ex: bunga pinjaman, bunga desa
  - - - OP
        
        Final 10%
      - Badan
        
        Non-Final 15%
    - - Badan >25%
- - - - Tidak Sertifikasi
        
        PPh Pasal 23
      - Sertifikasi
        
        PPh Pasal 4 ayat (2) Final
  - - - 4 ayat (2)
        10%
    - - ex: mesin, tenda dll
        Non Final 2%