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  • 2.2.1.7. Contoh Penghitungan Umum PPH: Senin, 19 Oktober 2015 - 16:54

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    Based on PT KLM's 2010 financial data, the general income tax calculation is as follows: 1. PT KLM's gross income was Rp30 billion with Rp20 billion subject to tax. 2. Operating costs were Rp24 billion with Rp18 billion subject to tax, resulting in taxable operating profit of Rp2 billion. 3. Taking into account losses carried forward and tax credits, PT KLM's income tax payable for 2010 was Rp175.7 million.

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    Based on PT KLM's 2010 financial data, the general income tax calculation is as follows: 1. PT KLM's gross income was Rp30 billion with Rp20 billion subject to tax. 2. Operating costs were Rp24 billion with Rp18 billion subject to tax, resulting in taxable operating profit of Rp2 billion. 3. Taking into account losses carried forward and tax credits, PT KLM's income tax payable for 2010 was Rp175.7 million.

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    10 views3 pages

    2.2.1.7. Contoh Penghitungan Umum PPH: Senin, 19 Oktober 2015 - 16:54

    Uploaded by

    Fernando
    Based on PT KLM's 2010 financial data, the general income tax calculation is as follows: 1. PT KLM's gross income was Rp30 billion with Rp20 billion subject to tax. 2. Operating costs were Rp24 billion with Rp18 billion subject to tax, resulting in taxable operating profit of Rp2 billion. 3. Taking into account losses carried forward and tax credits, PT KLM's income tax payable for 2010 was Rp175.7 million.

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    of 3

    2.2.1.7.

    Contoh Penghitungan Umum PPh


    Senin, 19 Oktober 2015 - 16:54
    Berdasarkan data keuangan PT. KLM Tahun Pajak 2010, makapenghitungan umum PPh sebagai berikut :
    PT KLM PERHITUNGAN PAJAK PENGHASILAN
    TAHUN PAJAK 2010
    (dalam rupiah)
    NO URAIAN KOMERSIAL KORESI FISKAL FISKAL
    1 PEREDARAN BRUTO :
    - BERSIFAT FINAL 7.000.000.000 (7.000.000.000) - BUKAN OBJEK 3.000.000.000 (3.000.000.000) - TIDAK FINAL 20.000.000.000 - 20.000.000.000
    Total Peredaran Bruto 30.000.000.000 (10.000.000.000) 20.000.000.000
    2 BIAYA USAHA UNTUK 3 M :
    - BERSIFAT FINAL 4.000.000.000 4.000.000.000 - BUKAN OBJEK 2.000.000.000 2.000.000.000 - TIDAK FINAL 18.000.000.000 - 18.000.000.000
    Total Biaya Usaha 3M 24.000.000.000 6.000.000.000 18.000.000.000
    3 LABA USAHA 6.000.000.000 2.000.000.000
    4 PENGHASILAN LUAR USAHA
    - BERSIFAT FINAL 50.000.000 (50.000.000) - TIDAK FINAL 2.500.000.000 - 2.500.000.000
    Total Penghasilan Luar Usaha 2.550.000.000 (50.000.000) 2.500.000.000
    5 BIAYA LUAR USAHA 3M
    - BERSIFAT FINAL 25.000.000 25.000.000 - TIDAK FINAL 1.000.000.000 - 1.000.000.000
    Total Biaya Luar Usaha 3M 1.025.000.000 25.000.000 1.000.000.000
    6 Laba (Rugi) 7.525.000.000 3.500.000.000
    Perhitungan PPh Badan Terutang
    PENGHASILAN NETO FISKAL 3.500.000.000
    KOMPENSASI KERUGIAN FISKAL #) 500.000.000
    PENGHASILAN KENA PAJAK 3.000.000.000
    PPh BADAN TERUTANG
    *) Fasilitas 4.800.000.000 x 3.000.000.000 480.000.000

    30.000.000.000
    maka PPh Badan Terutang (50%x25%) .
    60.000.000
    **) Tidak Fasilitas 2.520.000.000
    PPh Badan Terutang (25% x ( 3.000.000.000 - 480.000.000 )
    630.000.000
    TOTAL PPh BADAN TERUTANG 2010
    690.000.000
    KREDIT PAJAK :
    - PPh POTPUT Pihak Ketiga
    PPh Pasal 22 45.000.000
    PPh Pasal 23 75.000.000
    PPh Pasal 24 # #) 394.285.714
    TOTAL PPh DIPOTPUT PHK KETIGA . 514.285.714
    - PPh DIBAYAR SENDIRI
    PPh Pasal 25 selama Tahun 2010 STP PPh Pasal 25 (POKOK) TOTAL PPh DIBAYAR SENDIRI TOTAL KREDIT PAJAK ..
    514.285.714
    PPh KURANG (LEBIH) BAYAR
    175.714.286
    # )Kompensasi Kerugian Fiskal
    - Rugi Fiskal 2008 (800.000.000)
    - Laba Fiskal 2009 300.000.000
    - Laba Fiskal 2010 3.500.000.000
    Perhitungan Kompensasi Kerugian Fiskal Tahun 2008 2009 2010
    2008 (800.000.000) (800.000.000) (500.000.000)
    2009 300.000.000
    2010 3.500.000.000
    Penghasilan Kena Pajak (800.000.000) (500.000.000) 3.000.000.000
    # #) PPh Pasal 24 - Penghasilan Neto Luar Negeri 2.000.000.000
    - Tax 35% 700.000.000
    - Max KPLN : 2.000.000.000 x 690.000.000 394.285.714
    3.500.000.000

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