Tugas Mingguan (Minggu ke-8)

Mata Kuliah : Perpajakan (AKU3501)

Hari : Rabu
Batas waktu : Senin, 14/03/2022; 13.30 WIB
Tipe tugas : Tugas Kelompok

Ketentuan:
1. Untuk Group sebagai presenter: Laporan dibuat dalam format pdf dan PPT. Pengumpulan
tugas akan dibuat melalui link eLOK (akan diumumkan segera setiap minggu). Keterlambatan
pengumpulan PPT akan mengakibatkan tidak dapat diterimanya di eLOK dan kelompok
pembuat tugas akan mendapatkan nilai nol.
2. Untuk Group yang tidak presentasi: Laporan dibuat dalam laporan tertulis (diketik
dengan computer). Pengumpulan tugas akan dibuat melalui link eLOK (akan diumumkan segera
setiap minggu) dalam format pdf. Keterlambatan pengumpulan laporan tertulis akan
mengakibatkan tidak dapat diterimanya di eLOK. Tidak ada toleransi keterlambatan.

PT. MAJU MUNDUR is a manufacturing company that produces furniture. It is domiciled and
established in Indonesia. Their products are sold in Indonesia and two other Asian countries,
namely Malaysia and Thailand. During 2019, the company receives net income from Malaysia of
MYR 350.000 with Malaysian income tax of 20% (Exchange rate based on Finance Minister
Regulations is Rp3.400/MYR). Net income received from Thailand is THB 580.000 with
Thailand income tax tariff of 24% (Exchange rate based on Finance Minister Regulations is
Rp450/THB).
From its sales in the domestic market, PT. MAJU MUNDUR receives gross income of
Rp60.000.000.000,-. Expenses incurred within the year are as follows:

a. Purchase of raw materials Rp7.500.000.000,00

b. Payment of Employee Salary Rp6.000.000.000,00
c. Employee training expenses Rp800.000.000,00
d. Electricity, water and telephone bills Rp100.000.000,00
e. Airfare ticket for owner’s private travel Rp7.000.000
f. Travel expenses for marketing staff Rp144.300.000
g. Machine depreciation expense of Rp80.000.000 (based on commercial financial
statements) and Rp100.000.000 (based on fiscal regulations)
h. Sewers for waste management of the productions Rp200.000.000
i. Religious donations given to Baitul Amal Mosque, Yogyakarta Rp8.000.000
 j. Zakat (religious donations) given through Badan Amil Zakat Nasional (BAZNAS/Zakat
Collection Agency of the Indonesian Government) of 2,5% from gross income
k. Depreciation expense for vehicle used by the Marketing Director of Rp70.000.000 (based
on commercial financial statements) and Rp105.000.000 (based on fiscal regulations)
l. Prepaid cellphone expenses for administrative staff Rp8.000.000
m. Dividend payments to shareholders in cash of Rp10.000.000.000
n. Expenses paid for charity night for the flood victims of Kabupaten Sentani of
Rp400.000.000
o. Expenses paid for the an event to launch a new product line Rp2.000.000.000
p. Sale of Villa owned by the company in Magelang, Central Java with a sales loss of
Rp600.000.000
Other information for PT. MAJU MUNDUR would be that they have experienced profit and
losses from the domestic market in previous years, which can be dated as follows:
On 2016: Fiscal Loss Rp5.000.000.000
On 2017: Fiscal Loss Rp3.000.000.000
On 2018: Fiscal Profit Rp6.000.000.000

Instructions:

a) Calculate Taxable Income for PT. MAJU MUNDUR!

b) Calculate the amount of income taxes that has to be paid by PT. MAJU MUNDUR!
c) Calculate PPh Article 25 for the year of 2020, if in 2019 income taxes (PPh) (other than
corporate income tax) that has been collected by other parties amounted to
Rp525.450.000!

Koreksi Positif :

Koreksi untuk mengurangi.