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pajak.resources@gmail.com › Built Operate and Transfer (BOT) (Bangun Guna Serah)
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04:45 PM • Jun 26, 2026
  1. 1. DASAR HUKUM
  2. 2. DEFINISI
  3. 3. PERLAKUAN PPh — INVESTOR
    1. 3.1 Biaya — Amortisasi Hak BOT
    2. 3.2 Penghasilan Investor
  5. 4. PERLAKUAN PPh — PEMEGANG HAK ATAS TANAH
    1. 4.1 PPh Final 5% atas Penyerahan Bangunan
  7. 5. CONTOH KASUS
  8. 6. KAP-KJS CORETAX

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