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Dua jenis tárif PPh 23 yang diberlakukan yaitu 15 dan 2 tergantung dari objek pajaknya.Table of Conténts 1 Tarif dan Objek Pajak Pasal 23 2 Pembayaran, Pelaporan dan Bukti Potong Pajak Pasal 23 2.1 Pembayaran PPh Pasal 23 2.2 Bukti Potong PPh Pasal 23 2.3 Pelaporan PPh Pasal 23 Tarif dan Objek Pajak Pasal 23 Tarif 15 dari jumlah bruto atas: dividen kecuali pembagian dividen kepada orang pribadi dikenakan final, bunga, dan royalti; hadiah dan penghargaan selain yang telah dipotong PPh pasal 21.Tarif 2 dari jumlah bruto atas sewa dan penghasilan lain sehubungan dengan penggunaan harta, kecuali sewa tanah danatau bangunan.
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