A.

Pendapatan Jasa
Pendapatan Sewa Bangunan
total

1,250,500,000
50,000,000
1,300,500,000

biaya usaha:
Biaya yang dikeluarkan 2015
Biaya Rekreasi Keluarga
Biaya Sumbangan
total

760,000,000
20,000,000
10,000,000
790,000,000

laba sebelum pajak

510,500,000

laba komersial
koreksi fiskal:
Pendapatan Sewa Bangunan
Biaya Rekreasi Keluarga
Biaya Sumbangan
Beban PPh sewa
total

510,500,000
-

50,000,000
20,000,000
10,000,000
5,000,000
-

laba fiskal

15,000,000
495,500,000

PTKP (K/1) 2015

PhKP
PPh terutang:

42,000,000
453,500,000
0
0
0

50,000,000
200,000,000
203,500,000

2,500,000
30,000,000
50,875,000
83,375,000

PPh terutang
Kredit Pajak:
PPh 21
PPh 25
total kredit pajak
pph pasal 28 A

96,250,000
60,000,000
-

Angsuran PPh 25 th 2016:

83,375,000

156,250,000
72,875,000

96,250,000
12

KETERANGAN:

1,072,917

Jadi angsuran pph pasal 25 untuk tahun 2016 sebesar nol

PPh 25
PPh 21:
PT IDP
DPP
5.00%
50,000,000
15.00% 200,000,000
25.00%
75,000,000

60,000,000
96,250,000
325,000,000
2,500,000
30,000,000
18,750,000
51,250,000

PT PIP

un 2016 sebesar nol

DPP
5.00%
50,000,000
15.00% 200,000,000
25.00%
50,000,000

2,500,000
30,000,000
12,500,000
45,000,000

NORMA PERHITUNGAN
Peredaran Usaha
Penghasilan Neto
PTKP (K/1)
PhKP

Pph Terutang
5%
15%
25%
30%

1,250,500,000
625,250,000
42,000,000
583,250,000

50,000,000
200,000,000
250,000,000
82,250,000

2,500,000
30,000,000
62,500,000
24,675,000
119,675,000

Kredit Pajak
Pph 21
Pph 25
Total Kredit Pajak
Pph 28 A
Angsuran Pph tahun 2016:

96,250,000
60,000,000
156,250,000
-

36,575,000
1,952,083.33

C.

Pph 21 Tn Ali
Gaji
Tunjangan Keluarga
Premi JKK
Penghasilan Bruto

10,000,000
1,000,000
20,000
11,020,000

DIKURANGI
Biaya Jabatan
JHT
Jumlah
Penghasilan Neto Sebulan
Penghasilan Neto Setahun
PTKP (TK/0)
PhKP

500,000
300,000
800,000
10,220,000
122,640,000
36,000,000
86,640,000

PPh 21 Terutang setahun:

5%
15%

PPh 21 Terutang sebulan:

50,000,000
36,640,000

2,500,000
5,496,000
7,996,000
666,333

penerimaan bruto
jasa profesi notaris
PTKP K2
PKP

725,000,000
362,500,000
45,000,000
317,500,000

ppn+pph

Pajak Terutang
5%
15%
25%

kredit pph 21
kredit pph 25
total
pph 29

angsuran pph 25

50,000,000
200,000,000
67,500,000

2,500,000
30,000,000
16,875,000
49,375,000
25,000
49,350,000
500,000
12,000,000
12,500,000
36,850,000

3,029,167

10,000,000.00
11,000,000.00
10,000,000.00

0.05
0.05

250,000.00
250,000.00
500,000.00

12,500.00
12,500.00
25,000.00

2015

dibayar tiap bulan tarif berdasarkan tahun sebelumnya bkn pe

2014
36,000,000.00
3,600,000,000.00
1,200,000,000.00
950,000,000.00
1,000,000,000.00
1,200,000,000.00
1,000,000,000.00 sdh lbh
1,000,000,000.00
750,000,000.00
750,000,000.00
750,000,000.00
750,000,000.00
750,000,000.00
750,000,000.00
10,850,000,000.00 108,500,000.00

2016

25,000,000,000.00

jan
feb
mar
ap
mei
juni
juli
agus
sept
ok
no
des

2016

3,840,000,000.00
16,160,000,000.00
480,000,000.00
4,040,000,000.00
4,520,000,000.00
18,080,000,000.00

an tahun sebelumnya bkn perbulannya

fokus ke komponen l/k

opsi bisa dipecah misal pembagian cv

25