JURNAL TIPIKOR– Harga emas batangan PT Aneka Tambang Tbk (Antam) yang dipantau dari laman Logam Mulia, Kamis pagi turun Rp4.000 menjadi Rp1.124.000 per gram.
Sebelumnya, harga emas batangan berada di posisi Rp1.128.000 per gram pada Rabu (24/1).
Sedangkan, harga jual kembali (buyback) emas batangan Kamis pagi juga turun Rp4.000 menjadi Rp1.021.000 per gram dibandingkan harga buyback pada Rabu (24/1) senilai Rp1.025.000 per gram.
Transaksi harga jual dikenakan potongan pajak, sesuai dengan PMK No. 34/PMK.10/2017. Penjualan kembali emas batangan ke PT Antam Tbk dengan nominal lebih dari Rp10 juta, dikenakan PPh 22 sebesar 1,5 persen untuk pemegang NPWP dan 3 persen untuk non-NPWP. PPh 22 atas transaksi buyback dipotong langsung dari total nilai buyback.
Berikut harga pecahan emas batangan yang tercatat di Logam Mulia Antam pada Kamis:
– Harga emas 0,5 gram: 612.000
– Harga emas 1 gram: Rp1.124.000
– Harga emas 2 gram: Rp2.188.000
– Harga emas 3 gram: Rp3.257.000
– Harga emas 5 gram: Rp5.395.000
– Harga emas 10 gram: Rp10.735.000
– Harga emas 25 gram: Rp26.712.000
– Harga emas 50 gram: Rp53.345.000
– Harga emas 100 gram: Rp106.612.000
– Harga emas 250 gram: Rp266.265.000
– Harga emas 500 gram: Rp532.320.000
– Harga emas 1.000 gram: Rp1.064.600.000
Potongan pajak harga beli emas sesuai dengan PMK Nomor 34/PMK.10/2017, pembelian emas batangan dikenakan PPh 22 sebesar 0,45 persen untuk pemegang NPWP dan 0,9 persen untuk non-NPWP. Setiap pembelian emas batangan disertai dengan bukti potong PPh 22.(Antara)
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