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2010
Peraturan Menteri Keuangan (PMK) NO. 111/PMK.03/2010, BN.2010/NO.278, jdih.kemenkeu.go.id : 3 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Tata Cara Pemotongan Penyetoran dan Pelaporan Pajak Penghasilan Atas Dividen Yang Diterima Atau Diperoleh Wajib Pajak Orang Pribadi Dalam Negeri
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 14 Juni 2010. \n \n

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Peraturan Menteri Keuangan ini mengatur tentang tata cara pemotongan, penyetoran, dan pelaporan Pajak Penghasilan (PPh) atas dividen yang diterima atau diperoleh Wajib Pajak orang pribadi dalam negeri. Latar belakang penetapan peraturan ini adalah untuk melaksanakan ketentuan Pasal 3 Peraturan Pemerintah Nomor 19 Tahun 2009.

Ketentuan Substansial:

Dividen yang diterima atau diperoleh Wajib Pajak orang pribadi dalam negeri dikenai PPh final sebesar 10% dari jumlah bruto. Dividen meliputi dividen dengan nama dan dalam bentuk apapun, termasuk dividen dari perusahaan asuransi kepada pemegang polis, dan pembagian sisa hasil usaha koperasi.

Pengenaan PPh final dilakukan melalui pemotongan oleh pihak yang membayar atau pihak lain yang ditunjuk selaku pembayar dividen pada saat dividen disediakan untuk dibayarkan. Pihak pembayar dividen wajib memberikan tanda bukti pemotongan PPh Final Pasal 4 ayat (2) kepada Wajib Pajak yang dipotong.

Pihak pembayar dividen wajib menyetor PPh ke Kas Negara melalui Kantor Pos atau bank yang ditunjuk Menteri Keuangan paling lama tanggal 10 bulan berikutnya setelah Masa Pajak berakhir, menggunakan Surat Setoran Pajak. Pihak pembayar dividen juga wajib menyampaikan laporan tentang pemotongan dan penyetoran PPh paling lama 20 hari setelah Masa Pajak berakhir, menggunakan Surat Pemberitahuan Masa Pajak Penghasilan Final Pasal 4 ayat (2).

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FINANCE MINISTER REGULATION NUMBER 111/PMK.03/2010

CONCERNING

PROCEDURES FOR WITHHOLDING, DEPOSITING, AND REPORTING
INCOME TAX ON DIVIDENDS RECEIVED OR

EARNED BY DOMESTIC INDIVIDUAL TAXPAYERS

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE,

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