Peredaran Usaha/Omset : 30,000,000,000

Penghasilan Kena Pajak (PhKP) : 400,000,000

4,800,000,000
PhKP (Fasilitas) = X 400,000,000 = 64,000,000
30,000,000,000
PhKP (Non Fasilitas) = 400,000,000 - 64,000,000 = 336,000,000

Pajak Terutang (Fasilitas) = 25% x 50% x 64,000,000 = 8,000,000

Pajak Terutang (Non Fasilitas) = 25% x 336,000,000 = 84,000,000

TOTAL PAJAK TERUTANG = 92,000,000

Ya
Tidak