LAMPIRAN

SURAT EDARAN DIREKTUR JENDERAL PAJAK

NOMOR : SE-68/PJ/2010

TANGGAL : 27 MEI 2010

TENTANG : PENETAPAN RASIO TOTAL BENCHMARKING TAHAP III

HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU

TAHUN PAJAK : 2005

Rasio-Rasio
Kode Uraian
No. I II III
KLU KLU
GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp

Pengusahaan -
1 02020 30.10% 21.94% 23.44% 6.80% 16.64% 0.00% 8.92% 9.78% 1.60% 14.16% 0.11% 1.50% 0.01% 16.21% 56.95% 56.95% 56.95%
hutan alam 2.14%

Pertambangan
2 13201 14.75% 10.17% 10.21% 3.12% 7.09% 0.00% 33.04% 8.54% 4.40% 3.12% 0.00% 0.91% 0.87% 19.71% 1.55% 71.46% 71.46% 71.46%
bijih timah

Industri
3 15491 pengolahan 26.72% 3.99% 3.71% 1.11% 2.60% 0.00% 55.58% 14.11% 0.63% 0.00% 1.66% 0.04% 0.32% 4.75% 1.10% 80.09% 80.09% 80.09%
teh

Industri
15491 pengolahan 33.93% 16.41% 13.95% 3.86% 10.09% 0.00% 26.91% 11.22% 4.86% 0.00% 0.20% 0.82% 3.28% 22.34% 7.08% 77.09% 77.09% 77.09%
kopi

Industri
bumbu masak
4 15497 34.54% 16.08% 16.05% 5.11% 10.95% 0.00% 6.68% 5.03% 4.22% 2.63% 0.00% 0.48% 0.51% 26.77% 0.35% 54.57% 54.57% 54.57%
dan penyedap
masakan

Industri
5 17112 pemintalan 13.74% 8.58% 7.46% 2.39% 5.07% 0.00% 68.99% 4.90% 4.39% 1.67% 1.53% 2.23% 3.35% 18.15% 1.36% 102.16% 102.16% 102.16%
benang

Industri kimia
6 24110 dasar kecuali 26.39% 10.41% 8.87% 3.76% 5.11% 97.79% 79.32% 8.14% 1.63% 2.04% 0.66% 2.47% 4.01% 10.31% 1.51% 108.85% 108.85% 108.85%
pupuk

Industri kimia
dasar organik
yang -
7 24115 29.05% 14.36% 14.78% 3.94% 10.83% 0.00% 65.35% 6.24% 0.86% 0.37% 0.58% 0.47% 0.06% 2.58% 89.11% 89.11% 89.11%
bersumber 0.21%
dari hasil
pertanian

Industri
pupuk buatan -
8 24122 36.05% 16.65% 22.40% 4.68% 17.72% 0.00% 20.29% 17.18% 3.90% 1.06% 1.41% 14.07% 8.32% 16.53% 72.06% 72.06% 72.06%
tunggal hara 2.27%
makro primer

Industri
9 25202 16.10% 7.86% 7.06% 2.33% 4.74% 7.99% 66.59% 6.69% 2.21% 1.39% 0.03% 0.32% 1.12% 10.57% 0.56% 91.74% 91.74% 91.74%
barang plastik
 lembaran

Industri
barang-
barang dan
10 25206 16.26% 9.05% 7.43% 3.27% 4.16% 0.00% 78.15% 4.01% 2.75% 0.66% 0.84% 1.24% 2.86% 5.95% 0.52% 98.01% 98.01% 98.01%
peralatan
teknik/industri
dari plastik

-
11 26413 Industri gips 36.32% 15.69% 15.82% 5.21% 10.61% 0.00% 42.61% 8.01% 6.49% 0.95% 0.00% 4.43% 4.29% 31.14% 97.44% 97.44% 97.44%
2.80%

Industri
barang-
barang dari
12 26423 semen 30.79% 13.01% 10.13% 2.04% 8.10% 0.00% 51.50% 10.86% 3.56% 0.17% 0.06% 0.01% 2.89% 27.05% 6.24% 102.47% 102.47% 102.47%
dan kapur
untuk
konstruksi

Industri besi
dan baja
13 27101 dasar (iron 9.36% 5.89% 5.90% 1.76% 4.15% 0.00% 90.49% 2.90% 0.29% 0.00% 0.00% 0.01% 0.00% 0.19% 0.02% 99.47% 99.47% 99.47%
and steel
making)

Industri
penggilingan
14 27102 15.64% 10.45% 9.38% 2.94% 6.44% 6.23% 80.93% 3.33% 1.50% 0.05% 0.63% 2.03% 3.10% 8.40% 1.69% 103.75% 103.75% 103.75%
baja (steel
rolling)

Industri pipa
dan
sambungan
15 27103 17.21% 10.69% 11.95% 3.79% 8.16% 0.00% 72.42% 5.83% 2.44% 0.47% 0.16% 1.51% 0.24% 13.35% 1.34% 102.45% 102.45% 102.45%
pipa
dari baja dan
besi

Industri
peralatan
kantor dari
16 28992 logam 36.58% 16.78% 18.47% 6.78% 11.69% 24.82% 42.43% 24.45% 2.05% 0.10% 0.28% 1.77% 0.08% 12.48% 8.64% 96.41% 96.41% 96.41%
tidak
termasuk
furnitur

Industri motor
17 29112 pembakaran 23.80% 15.92% 16.60% 4.73% 11.87% 10.34% 65.51% 6.44% 1.98% 1.06% 0.00% 1.38% 0.70% 11.20% 1.83% 99.07% 99.07% 99.07%
dalam

Industri
18 29130 transmisi 28.55% 19.38% 20.14% 6.32% 13.83% 0.00% 49.31% 5.99% 1.78% 0.97% 0.00% 1.41% 0.65% 11.96% 6.25% 86.65% 86.65% 86.65%
mekanik

Industri alat
pengangkat -
19 29150 19.14% 9.06% 8.95% 2.99% 5.96% 42.61% 55.63% 11.11% 0.89% 1.06% 0.34% 0.24% 0.35% 9.60% 85.74% 85.74% 85.74%
dan alat 0.12%
pemindah
 Industri
perlengkapan
dan
komponen
20 34300 21.70% 15.72% 16.17% 4.70% 11.47% 12.04% 66.17% 7.48% 4.75% 1.76% 0.06% 2.00% 1.56% 13.44% 0.85% 102.87% 102.87% 102.87%
kendaraan
bermotor roda
empat atau
lebih

LAMPIRAN

SURAT EDARAN DIREKTUR JENDERAL PAJAK

NOMOR : SE-68/PJ/2010

TANGGAL : 27 MEI 2010

TENTANG : PENETAPAN RASIO TOTAL BENCHMARKING TAHAP III

HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU

TAHUN PAJAK : 2005

No Kode Rasio-Rasio
. KLU Uraian KLU I II III
GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp

Pembangkitan 22.32 23.18 15.96 22.56 0.01 0.06 1.49 0.63 0.01
21 40101 48.21% 7.22% 0.00% 11.39% 0.10% 0.02% 56.35% 56.35% 56.35%
tenaga listrik % % % % % % % % %

Pengadaan dan -
27.11 30.15 21.11 15.60 10.26 2.50 3.95 3.79 0.75 26.03
22 41000 penyaluran air 50.92% 9.05% 0.00% 0.00% 0.11 72.69% 72.69% 72.69%
% % % % % % % % % %
bersih %

Perdagangan
-
5030 besar suku 1.82 0.00 1.09 2.74 12.41 100.35 100.35
23 29.52% 8.35% 6.70% 2.00% 4.70% 0.00% 77.03% 2.56% 0.69% 3.69 100.35%
1 cadang dan % % % % % % %
%
aksesoris mobil

Perdagangan
besar
-
berdasarkan 22.00 22.17 15.99 27.49 0.38 0.14 0.90 0.73 11.14
24 51100 50.96% 6.18% 0.00% 14.74% 2.34% 0.22 75.51% 75.51% 75.51%
balas % % % % % % % % %
%
jasa (fee) atau
kontrak

Perdagangan
besar berbagai
barang-barang -
5139 16.33 16.23 12.44 0.93 0.00 0.40 0.50
25 dan 30.21% 3.79% 0.00% 61.00% 6.31% 0.99% 5.35% 1.10 88.99% 88.99% 88.99%
9 % % % % % % %
perlengkapan %
rumah tangga
lainnya
 Perdagangan
eceran berbagai
macam
barang yang
utamanya bukan
bahan
5219 24.28 63.49 1.94 0.00 3.27 0.01 2.38
26 makanan/ 26.72% 6.09% 9.35% 2.42% 6.93% 6.27% 3.56% 8.90% 84.75% 84.75% 84.75%
1 % % % % % % %
makanan,
minuman, atau
tembakau di
toserba
(department
store)

Perdagangan
impor makanan, 12.85 14.93 11.61 11.10 1.45 0.00 2.07 0.00 3.06
27 54220 36.97% 3.32% 0.00% 44.54% 1.15% 1.79% 70.28% 70.28% 70.28%
minuman dan % % % % % % % % %
tembakau

Perdagangan
impor barang-
barang
20.69 20.06 14.06 16.83 0.51 0.90 0.50 1.13 4.07 101.09 101.09 101.09
28 54392 kimia dan 33.94% 6.01% 66.04% 6.09% 0.51% 7.38%
% % % % % % % % % % % %
farmasi untuk
keperluan
rumah tangga

Perdagangan
impor mesin-
mesin, 10.72 10.82 0.69 0.17 0.45 0.34 1.94
29 54500 22.83% 3.57% 7.25% 0.00% 71.17% 3.99% 0.55% 7.80% 93.84% 93.84% 93.84%
suku cadang dan % % % % % % %
perlengkapanny
a

Pembiayaan
konsumen 100.00 25.34 28.76 12.00 16.77 20.16 0.49 2.82 8.91 5.49 0.00
30 65922 0.00% 0.13% 0.69% 7.44% 55.88% 55.88% 55.88%
(customers % % % % % % % % % % %
credit)

Keterangan :

GPM : Gross Profit Margin pn : Rasio Pajak Masukan terhadap Penjualan bl : Rasio Biaya Luar Usaha terhadap Penjualan

OPM : Operating Profit Margin g : Rasio Biaya Gaji terhadap Penjualan x : Rasio Input Lainnya terhadap Penjualan

PPM : Pre-tax Profti Margin py : Rasio Biaya Penyusutan terhadap Penjualan sp : selisih persediaan

CTTOR : Corporate Tac to Turn Over Ratio s : Rasio Biaya Sewa terhadap Penjualan I : 10pn + g + b +OPM + x

NPM : Net Profit Margin b : Rasio Biaya Bunga terhadap Penjualan II : 10pn + g + b + x + PPM – (pl – bl)

DPR : Dividend Payout Ratio pl : Rasio Penghasilan Luar Usaha terhadap Penjualan III : 10pn + g + b + x + NPM – (pl – bl) + CTTOR
 LAMPIRAN

SURAT EDARAN DIREKTUR JENDERAL PAJAK

NOMOR : SE-68/PJ/2010

TANGGAL : 27 MEI 2010

TENTANG : PENETAPAN RASIO TOTAL BENCHMARKING TAHAP III

HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU

TAHUN PAJAK : 2006

Rasio-Rasio
Kode
No. Uraian KLU I II III
KLU
GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp

Pengusahaan
1 02020 30.10% 21.94% 23.44% 6.80% 16.64% 0.00% 8.92% 9.78% 1.60% 14.16% 0.11% 1.50% 0.01% 16.21% -2.14% 56.95% 56.95% 56.95%
hutan alam

Pertambangan
2 13201 17.27% 13.12% 12.22% 3.81% 8.41% 0.00% 26.57% 8.75% 4.71% 3.23% 0.00% 0.79% 1.69% 23.82% 22.11% 72.25% 72.25% 72.25%
bijih timah

Industri
3 15491 pengolahan 28.33% 3.68% 3.57% 1.03% 2.54% 0.00% 56.51% 13.89% 4.32% 0.26% 1.19% 0.07% 0.18% 18.61% 5.60% 93.88% 93.88% 93.88%
teh

Industri
15491 pengolahan 32.05% 15.76% 15.16% 5.84% 9.33% 0.00% 27.24% 11.45% 4.61% 0.01% 0.00% 2.52% 3.11% 21.48% 8.36% 75.94% 75.94% 75.94%
kopi

Industri
bumbu masak
4 15497 38.76% 17.90% 17.82% 5.63% 12.19% 1.43% 6.76% 5.71% 4.54% 2.64% 0.00% 0.35% 0.43% 28.13% 0.72% 58.50% 58.50% 58.50%
dan penyedap
masakan

Industri
5 17112 pemintalan 13.74% 8.58% 7.46% 2.39% 5.07% 0.00% 68.99% 4.90% 4.39% 1.67% 1.53% 2.23% 3.35% 18.15% 1.36% 102.16% 102.16% 102.16%
benang

Industri kimia
6 24110 dasar kecuali 25.44% 9.09% 8.25% 2.32% 5.93% 68.69% 78.12% 7.66% 1.65% 2.27% 0.70% 0.03% 0.86% 10.18% -0.08% 105.75% 105.75% 105.75%
pupuk

Industri kimia
dasar organik
yang -
7 24115 27.23% 12.60% 12.87% 3.71% 9.16% 0.00% 48.65% 7.42% 2.25% 0.17% 0.14% 2.87% 2.60% 13.20% 82.01% 82.01% 82.01%
bersumber 12.39%
dari hasil
pertanian

Industri
pupuk buatan
8 24122 36.05% 16.65% 22.40% 4.68% 17.72% 0.00% 20.29% 17.18% 3.90% 1.06% 1.41% 14.07% 8.32% 16.53% -2.27% 72.06% 72.06% 72.06%
tunggal hara
makro primer

Industri
9 25202 16.79% 9.80% 11.49% 2.84% 8.65% 0.00% 62.26% 6.70% 2.83% 0.70% 0.31% 3.58% 1.89% 11.00% -0.37% 90.08% 90.08% 90.08%
barang plastik
 lembaran

Industri
barang-
barang dan
10 25206 18.66% 12.61% 12.16% 3.63% 8.54% 0.00% 60.44% 6.85% 2.94% 0.92% 1.36% 1.28% 1.72% 12.86% 3.42% 94.11% 94.11% 94.11%
peralatan
teknik/industri
dari plastik

11 26413 Industri gips 36.32% 15.69% 15.82% 5.21% 10.61% 0.00% 42.61% 8.01% 6.49% 0.95% 0.00% 4.43% 4.29% 31.14% -2.80% 97.44% 97.44% 97.44%

Industri
barang-
barang dari
12 26423 semen 23.89% 9.29% 8.69% 2.82% 5.87% 0.75% 50.43% 8.59% 1.89% 0.05% 0.03% 2.50% 3.10% 22.95% 1.47% 91.29% 91.29% 91.29%
dan kapur
untuk
konstruksi

Industri besi
dan baja
13 27101 dasar (iron 7.49% 4.88% 4.07% 1.22% 2.85% 0.00% 88.68% 4.77% 1.59% 0.00% 0.88% 0.07% 0.88% 11.23% 20.71% 110.44% 110.44% 110.44%
and
steel making)

Industri
penggilingan
14 27102 15.72% 9.00% 8.35% 2.72% 5.63% 4.63% 73.54% 4.22% 1.76% 0.01% 0.36% 0.32% 0.96% 9.90% -8.52% 97.02% 97.02% 97.02%
baja (steel
rolling)

Industri pipa
dan
sambungan
15 27103 17.21% 10.69% 11.95% 3.79% 8.16% 0.00% 72.42% 5.83% 2.44% 0.47% 0.16% 1.51% 0.24% 13.35% 1.34% 102.45% 102.45% 102.45%
pipa
dari baja dan
besi

Industri
peralatan
kantor dari
16 28992 logam 37.03% 16.09% 18.15% 5.97% 12.18% 22.35% 38.58% 29.24% 1.83% 0.15% 0.29% 3.29% 1.23% 11.94% 3.48% 96.14% 96.14% 96.14%
tidak
termasuk
furnitur

Industri motor
17 29112 pembakaran 23.80% 15.92% 16.60% 4.73% 11.87% 10.34% 65.51% 6.44% 1.98% 1.06% 0.00% 1.38% 0.70% 11.20% 1.83% 99.07% 99.07% 99.07%
dalam

Industri
18 29130 transmisi 27.65% 13.20% 15.14% 5.00% 10.13% 0.00% 64.72% 9.27% 2.19% 0.56% 0.00% 3.78% 1.84% 13.65% -8.42% 100.84% 100.84% 100.84%
mekanik

Industri alat
pengangkat
19 29150 19.14% 9.06% 8.95% 2.99% 5.96% 42.61% 55.63% 11.11% 0.89% 1.06% 0.34% 0.24% 0.35% 9.60% -0.12% 85.74% 85.74% 85.74%
dan alat
pemindah
 Industri
perlengkapan
dan
komponen
20 34300 21.73% 15.71% 16.51% 5.13% 11.38% 34.70% 65.22% 7.43% 5.05% 2.31% 0.01% 1.71% 0.91% 10.59% -1.60% 98.95% 98.95% 98.95%
kendaraan
bermotor roda
empat atau
lebih

LAMPIRAN

SURAT EDARAN DIREKTUR JENDERAL PAJAK

NOMOR : SE-68/PJ/2010

TANGGAL : 27 MEI 2010

TENTANG : PENETAPAN RASIO TOTAL BENCHMARKING TAHAP III

HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU

TAHUN PAJAK : 2006

Rasio-Rasio
No Kode
Uraian KLU I II III
. KLU
GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp

Pembangkitan 43.78 29.20 21.14 10.53 14.54 0.59 0.14 2.80 17.39 18.38
21 40101 62.11% 8.06% 0.00% 8.37% 0.00% 81.20% 81.20% 81.20%
tenaga listrik % % % % % % % % % %

Pengadaan dan
28.58 31.38 21.62 16.88 1.88 6.60 7.54 30.73
22 41000 penyaluran air 57.45% 9.75% 2.89% 0.00% 8.55% 4.75% 0.00% 82.79% 82.79% 82.79%
% % % % % % % %
bersih

Perdagangan
besar suku 77.03 1.82 0.00 1.09 12.41 100.35 100.35 100.35
23 50301 29.52% 8.35% 6.70% 2.00% 4.70% 0.00% 2.56% 0.69% 2.74% -3.69%
cadang dan % % % % % % % %
aksesoris mobil

Perdagangan
besar
berdasarkan 22.00 22.17 15.99 14.74 27.49 0.38 0.14 0.90 11.14
24 51100 50.96% 6.18% 0.00% 2.34% 0.73% -0.22% 75.51% 75.51% 75.51%
balas % % % % % % % % %
jasa (fee) atau
kontrak

Perdagangan
besar berbagai
barang-barang
5139 21.19 21.01 16.88 55.13 0.73 0.40 0.45
25 dan 34.68% 4.12% 0.00% 5.52% 0.74% 0.54% 6.10% 2.97% 88.33% 88.25% 88.25%
9 % % % % % % %
perlengkapan
rumah
tangga lainnya
 Perdagangan
eceran berbagai
macam
barang yang
utamanya bukan
bahan
5219 46.46 65.71 2.20 0.00 3.52
26 makanan/ 27.50% 6.56% 9.57% 2.15% 7.43% 7.01% 3.56% 0.51% 8.22% -0.18% 87.50% 87.50% 87.50%
1 % % % % %
makanan,
minuman, atau
tembakau di
toserba
(department
store)

Perdagangan
impor makanan, 12.85 14.93 11.61 44.54 11.10 1.45 0.00 2.07
27 54220 36.97% 3.32% 0.00% 1.15% 0.00% 1.79% 3.06% 70.28% 70.28% 70.28%
minuman dan % % % % % % % %
tembakau

Perdagangan
impor barang-
barang
20.69 20.06 14.06 16.83 66.04 0.51 0.90 0.50 101.09 101.09 101.09
28 54392 kimia dan 33.94% 6.01% 6.09% 0.51% 1.13% 7.38% 4.07%
% % % % % % % % % % %
farmasi untuk
keperluan
rumah tangga

Perdagangan
impor mesin-
mesin, -
13.49 73.96 1.83 0.01 8.62 12.68 104.27 104.27 104.27
29 54500 suku cadang 22.52% 8.97% 3.56% 9.93% 0.00% 8.65% 5.50% 4.10% 13.78
% % % % % % % % %
dan %
perlengkapanny
a

Pembiayaan
konsumen 100.00 47.26 31.23 12.26 18.97 12.63 1.53 6.72 0.44 16.47 28.19
30 65922 0.00% 0.01% 2.17% 0.00% 94.82% 94.82% 94.82%
(customers % % % % % % % % % % %
credit)

Keterangan :

GPM : Gross Profit Margin pn : Rasio Pajak Masukan terhadap Penjualan bl : Rasio Biaya Luar Usaha terhadap Penjualan

OPM : Operating Profit Margin g : Rasio Biaya Gaji terhadap Penjualan x : Rasio Input Lainnya terhadap Penjualan

PPM : Pre-tax Profti Margin py : Rasio Biaya Penyusutan terhadap Penjualan sp : selisih persediaan

CTTOR : Corporate Tac to Turn Over Ratio s : Rasio Biaya Sewa terhadap Penjualan I : 10pn + g + b +OPM + x

NPM : Net Profit Margin b : Rasio Biaya Bunga terhadap Penjualan II : 10pn + g + b + x + PPM – (pl – bl)

DPR : Dividend Payout Ratio pl : Rasio Penghasilan Luar Usaha terhadap Penjualan III : 10pn + g + b + x + NPM – (pl – bl) + CTTOR
 LAMPIRAN

SURAT EDARAN DIREKTUR JENDERAL PAJAK

NOMOR : SE-68/PJ/2010

TANGGAL : 27 MEI 2010

TENTANG : PENETAPAN RASIO TOTAL BENCHMARKING TAHAP III

HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU

TAHUN PAJAK : 2007

Rasio-Rasio
Kode
No. Uraian KLU I II III
KLU
GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp

Pengusahaan
1 02020 25.42% 17.18% 18.21% 5.44% 12.77% 32.17% 0.00% 11.19% 2.55% 5.87% 0.12% 3.11% 2.08% 18.27% -4.89% 46.77% 46.77% 46.77%
hutan alam

Pertambangan
2 13201 40.05% 37.27% 36.48% 11.10% 25.37% 0.00% 10.89% 6.42% 2.21% 3.13% 0.00% 0.47% 1.27% 11.84% 0.96% 66.43% 66.43% 66.43%
bijih timah

Industri
3 15491 28.33% 3.68% 3.57% 1.03% 2.54% 0.00% 56.51% 13.89% 4.32% 0.26% 1.19% 0.07% 0.18% 18.61% 5.60% 93.88% 93.88% 93.88%
pengolahan teh

Industri
15491 pengolahan 32.05% 15.76% 15.16% 5.84% 9.33% 0.00% 27.24% 11.45% 4.61% 0.01% 0.00% 2.52% 3.11% 21.48% 8.36% 75.94% 75.94% 75.94%
Kopi

Industri bumbu
masak dan
4 15497 34.69% 15.24% 15.55% 4.82% 10.73% 1.42% 6.22% 4.08% 5.52% 2.49% 0.00% 0.57% 0.26% 26.61% 0.72% 52.16% 52.16% 52.16%
penyedap
masakan

Industri
5 17112 pemintalan 12.84% 6.34% 5.63% 2.12% 3.51% 0.00% 72.75% 2.93% 2.57% 0.08% 0.00% 0.43% 1.15% 8.51% -2.01% 90.52% 90.52% 90.52%
benang

Industri kimia
6 24110 dasar kecuali 23.57% 7.20% 7.24% 2.32% 4.92% 73.79% 83.17% 6.37% 1.59% 1.71% 0.00% 0.60% 0.56% 12.19% 2.35% 108.94% 108.94% 108.94%
pupuk

Industri kimia
dasar organik
7 24115 yang 30.54% 15.43% 15.47% 4.59% 10.88% 0.00% 46.02% 6.56% 0.02% 0.06% 0.94% 3.09% 3.05% 16.77% 2.11% 85.71% 85.71% 85.71%
bersumber dari
hasil pertanian

Industri pupuk
buatan tunggal
8 24122 36.05% 16.65% 22.40% 4.68% 17.72% 0.00% 20.29% 17.18% 3.90% 1.06% 1.41% 14.07% 8.32% 16.53% -2.27% 72.06% 72.06% 72.06%
hara
makro primer

Industri barang
9 25202 plastik 18.57% 9.39% 8.77% 3.10% 5.66% 15.34% 70.75% 7.16% 2.57% 1.52% 0.25% 2.34% 2.96% 6.95% 4.26% 94.49% 94.49% 94.49%
lembaran

10 25206 Industri 17.95% 10.70% 10.39% 3.21% 7.19% 0.00% 67.99% 5.19% 2.94% 0.67% 0.95% 1.68% 1.99% 12.80% 2.34% 97.64% 97.64% 97.64%
 barang-barang
dan peralatan
teknik/industri
dari plastik

11 26413 Industri gips 38.20% 12.85% 12.86% 4.52% 8.34% 0.00% 45.78% 7.60% 4.46% 1.22% 0.00% 5.37% 5.36% 26.73% -1.24% 92.96% 92.96% 92.96%

Industri
barang-barang
dari semen
12 26423 22.64% 9.39% 7.70% 2.32% 5.38% 0.17% 50.12% 8.36% 1.68% 0.10% 0.71% 0.93% 2.62% 20.46% 3.08% 89.04% 89.04% 89.04%
dan kapur
untuk
konstruksi

Industri besi
dan baja dasar
13 27101 7.49% 4.88% 4.07% 1.22% 2.85% 0.00% 88.68% 4.77% 1.59% 0.00% 0.88% 0.07% 0.88% 11.23% 20.71% 110.44% 110.44% 110.44%
(iron and
steel making)

Industri
penggilingan
14 27102 13.49% 7.53% 7.19% 2.35% 4.84% 3.51% 83.53% 5.30% 2.41% 0.10% 0.09% 0.34% 0.69% 8.96% 1.34% 105.41% 105.41% 105.41%
baja (steel
rolling)

Industri pipa
dan
sambungan
15 27103 17.21% 10.69% 11.95% 3.79% 8.16% 0.00% 72.42% 5.83% 2.44% 0.47% 0.16% 1.51% 0.24% 13.35% 1.34% 102.45% 102.45% 102.45%
pipa
dari baja dan
besi

Industri
peralatan
kantor dari
16 28992 40.04% 18.55% 20.82% 6.12% 14.70% 17.57% 49.73% 23.80% 1.86% 0.40% 0.00% 3.12% 0.84% 11.64% 5.27% 103.71% 103.71% 103.71%
logam
tidak termasuk
furnitur

Industri motor
17 29112 pembakaran 24.26% 16.13% 17.34% 5.11% 12.23% 15.53% 65.31% 6.20% 2.58% 0.84% 0.00% 1.31% 0.10% 11.33% 3.47% 98.98% 98.98% 98.98%
dalam

Industri
18 29130 transmisi 27.65% 13.20% 15.14% 5.00% 10.13% 0.00% 64.72% 9.27% 2.19% 0.56% 0.00% 3.78% 1.84% 13.65% -8.42% 100.84% 100.84% 100.84%
mekanik

Industri alat
pengangkat
19 29150 22.93% 11.49% 11.23% 3.68% 7.54% 33.03% 56.25% 12.02% 1.36% 1.73% 0.56% 0.30% 0.56% 10.07% -3.42% 90.40% 90.40% 90.40%
dan alat
pemindah

Industri
perlengkapan
dan komponen
20 34300 kendaraan 23.08% 17.01% 16.66% 4.81% 11.85% 22.66% 62.21% 8.15% 5.01% 1.88% 0.00% 1.06% 1.41% 11.94% 1.97% 99.31% 99.31% 99.31%
bermotor roda
empat atau
lebih
 LAMPIRAN

SURAT EDARAN DIREKTUR JENDERAL PAJAK

NOMOR : SE-68/PJ/2010

TANGGAL : 27 MEI 2010

TENTANG : PENETAPAN RASIO TOTAL BENCHMARKING TAHAP III

HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU

TAHUN PAJAK : 2007

Rasio-Rasio
No Kode
Uraian KLU I II III
. KLU
GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp

Pembangkitan 43.78 29.20 21.14 10.53 14.54 0.59 0.14 2.80 17.39 18.38
21 40101 62.11% 8.06% 0.00% 8.37% 0.00% 81.20% 81.20% 81.20%
tenaga listrik % % % % % % % % % %

Pengadaan dan
32.74 27.97 19.85 19.40 2.09 4.73 4.50 23.07
22 41000 penyaluran air 58.86% 8.12% 4.03% 0.00% 9.53% 9.28% 0.01% 79.95% 79.95% 79.95%
% % % % % % % %
bersih

Perdagangan
besar suku 74.21 1.51 0.00 1.82 15.06
23 50301 26.37% 6.71% 6.38% 1.69% 4.69% 0.00% 2.24% 0.83% 2.15% 0.00% 98.23% 98.23% 98.23%
cadang dan % % % % %
aksesoris mobil

Perdagangan
besar
berdasarkan 31.54 26.22 18.07 14.62 22.77 0.59 1.31 0.76 17.51
24 51100 47.79% 8.14% 0.51% 0.63% 6.09% 8.12% 78.36% 78.36% 78.36%
balas % % % % % % % % %
jasa (fee) atau
kontrak

Perdagangan
besar berbagai
barang-barang
5139 21.19 21.01 16.88 55.13 0.73 0.40 0.45
25 dan 34.68% 4.12% 0.00% 5.52% 0.74% 0.54% 6.10% 2.97% 88.33% 88.25% 88.25%
9 % % % % % % %
perlengkapan
rumah tangga
lainnya

Perdagangan
eceran berbagai
macam
5219 barang yang 67.67 2.27 0.00 3.69
26 27.09% 6.23% 9.92% 2.20% 7.73% 0.00% 6.43% 3.38% 0.00% 8.78% 2.96% 89.11% 89.11% 89.11%
1 utamanya bukan % % % %
bahan
makanan/
makanan,
 minuman, atau
tembakau di
toserba
(department
store)

Perdagangan
impor makanan, 12.85 14.93 11.61 44.54 11.10 1.45 0.00 2.07
27 54220 36.97% 3.32% 0.00% 1.15% 0.00% 1.79% 3.06% 70.28% 70.28% 70.28%
minuman dan % % % % % % % %
tembakau

Perdagangan
impor barang-
barang
22.53 19.49 13.24 22.19 47.48 13.88 1.47 0.53 0.06 14.83
28 54392 kimia dan 51.01% 6.25% 0.94% 3.10% -7.85% 99.24% 99.24% 99.24%
% % % % % % % % % %
farmasi untuk
keperluan
rumah tangga

Perdagangan
impor mesin-
mesin, -
13.49 73.96 1.83 0.01 8.62 12.68 104.27 104.27 104.27
29 54500 suku cadang 22.52% 8.97% 3.56% 9.93% 0.00% 8.65% 5.50% 4.10% 13.78
% % % % % % % % %
dan %
perlengkapanny
a

Pembiayaan
konsumen 100.00 47.26 31.23 12.26 18.97 12.63 1.53 6.72 0.44 16.47 28.19
30 65922 0.00% 0.01% 2.17% 0.00% 94.82% 94.82% 94.82%
(customers % % % % % % % % % % %
credit)

Keterangan :

GPM : Gross Profit Margin pn : Rasio Pajak Masukan terhadap Penjualan bl : Rasio Biaya Luar Usaha terhadap Penjualan

OPM : Operating Profit Margin g : Rasio Biaya Gaji terhadap Penjualan x : Rasio Input Lainnya terhadap Penjualan

PPM : Pre-tax Profti Margin py : Rasio Biaya Penyusutan terhadap Penjualan sp : selisih persediaan

CTTOR : Corporate Tac to Turn Over Ratio s : Rasio Biaya Sewa terhadap Penjualan I : 10pn + g + b +OPM + x

NPM : Net Profit Margin b : Rasio Biaya Bunga terhadap Penjualan II : 10pn + g + b + x + PPM – (pl – bl)

DPR : Dividend Payout Ratio pl : Rasio Penghasilan Luar Usaha terhadap Penjualan III : 10pn + g + b + x + NPM – (pl – bl) + CTTOR