Praktikum Perpajakan

By: Nita Andriyani Budiman, SE, M.Si, Ak, BKP, CA

1. Download Kertas Kerja SPT melalui SUNAN UMK (SPT PPh Pasal 21, SPT PPN, SPT OP 1770S, dan SPT
Badan 1771)
2. Jadwal pengerjaan: Setiap hari Ahad jam 12.30 - selesai
o SPT PPh Pasal 21 = 19 April 2020
o SPT PPN = 26 April 2020
o SPT OP 1770S = 3 Mei 2020
o SPT Badan 1771 = 10 Mei 2020
3. Soal dapat dilihat di SUNAN UMK dengan nama penugasan: SPT PPh Pasal 21 / SPT PPN / SPT OP
1770S / SPT Badan 1771 (sesuai jadwal penugasan)
4. Jawaban dalam bentuk excel di upload di SUNAN UMK dengan nama penugasan: upload SPT PPh
Pasal 21 / upload SPT PPN / upload SPT OP 1770S / upload SPT Badan 1771 (sesuai jadwal
penugasan)
5. Pelajari SPT PPh Pasal 21:
o Penghitungan PPh Pasal 21 untuk pegawai tetap dan tidak tetap
o Pengisian SPT untuk masa Desember
o Pajak KB / LB
o Tanggal pembayaran dan pelaporan pajak
6. Pelajari SPT PPN:
o Penghitungan PPN Keluaran dan PPN Masukan
o Penomoran faktur pajak
o Pengisian SPT PPN
o Pajak KB / LB
o Tanggal pembayaran dan pelaporan pajak
7. Pelajari SPT OP 1770S:
o Penghitungan penghasilan tahunan orang pribadi yang tidak mempunyai usaha
o Pengisian SPT OP 1770S
o Pajak KB / LB
o Tanggal pembayaran dan pelaporan pajak
8. Pelajari SPT Badan 1771:
o Penghitungan penghasilan tahunan badan
o Rekonsiliasi fiskal
o Pengisian SPT Badan 1771
o Pajak KB / LB
o Tanggal pembayaran dan pelaporan pajak
9. Mahasiswa tidak diperkenankan terlambat mengumpulkan jawaban dan mengikuti tes susulan
No. NIM PPh 21 PPh PotPut PPN OP Badan
1 201712006 62 94 98 86 83
2 201712023 90 88 0 x 54
3 201712024 74 70 15 74 37
4 201712027 67 88 100 84 78
5 201712035 72 76 68 55 65
6 201712036 92 94 88 73 46
7 201712044 69 88 100 100 100
8 201712047 62 76 70 66 78
9 201712057 75 94 70 58 35
10 201712061 69 100 78 29 15
11 201712069 22 36 5 8 11
12 201712071 31 50 60 23 15
13 201712072 47 60 35 38 6
14 201712073 55 82 0 23 8
15 201712075 44 72 65 34 60
16 201712081 29 70 15 43 20
17 201712090 37 46 10 17 66
18 201712092 57 76 68 38 36
19 201712094 70 94 93 38 70
20 201712099 42 94 58 24 51
21 201712102 68 94 85 45 73
22 201712104 69 94 75 47 69
23 201712105 60 94 10 13 8
24 201712110 18 76 65 47 56
25 201712111 32 88 100 95 80
26 201712120 68 81 15 29 36
27 201712121 65 36 25 45 31
28 201712123 63 82 63 43 58
29 201712130 45 44 78 36 22
30 201712132 69 100 93 40 72
31 201712135 54 94 68 29 38
32 201712143 59 72 83 36 31
33 201712148 80 50 73 29 71
34 201712149 49 76 58 31 27
35 201712151 50 74 15 43 42
36 201712152 67 82 63 31 52
37 201712155 75 82 83 20 54
No. NIM PPh 21 PPh PotPut PPN OP Badan
1 201712022 37 64 30 31 37
2 201712037 100 94 0 x 18
3 201712100 62 68 80 59 64
4 201712108 56 76 95 47 67
5 201712117 62 94 70 52 36
6 201712133 63 100 100 59 65
7 201712161 67 82 50 66 58
8 201712163 99 76 93 66 74
9 201712183 69 76 48 27 55
10 201712187 58 70 60 43 80
11 201712202 87 100 93 50 78
12 201712203 94 88 93 72 41
13 201712204 54 82 40 43 29
14 201712205 64 88 58 43 50
15 201712207 62 94 70 45 57
16 201712208 65 94 63 52 72
17 201712209 50 72 35 81 28
18 201712212 100 100 90 63 121
19 201712213 69 100 73 43 34
20 201712215 65 46 25 41 19
21 201712218 63 88 60 59 76
22 201712219 67 70 83 34 x
23 201712220 65 78 23 34 63
24 201712221 74 88 88 52 53
25 201712222 24 32 60 43 43
26 201712224 77 94 65 38 52
27 201712228 60 70 68 36 37
28 201712229 74 82 73 22 68
29 201712231 69 88 80 38 8
30 201712233 69 100 95 61 80
31 201712234 45 58 80 54 32
32 201712235 62 76 88 61 64
33 201712237 69 66 73 68 70
34 201712247 69 58 8 58 23
35 201712250 77 54 48 59 64
36 201912270 x x x x x
No. NIM PPh 21 PPh PotPut PPN OP Badan
1 201712001 94 100 93 83 63
2 201712004 92 50 75 93 52
3 201712013 32 82 85 40 16
4 201712014 35 82 78 61 46
5 201712020 78 76 38 28 72
6 201712021 67 100 100 52 78
7 201712025 54 82 48 36 23
8 201712032 38 94 88 75 74
9 201712038 55 52 43 41 18
10 201712045 50 76 95 74 49
11 201712053 67 38 35 25 60
12 201712054 52 88 63 54 67
13 201712068 77 82 100 54 72
14 201712078 65 76 98 52 72
15 201712085 100 94 65 70 64
16 201712087 64 76 63 50 58
17 201712098 44 58 63 40 56
18 201712113 29 64 45 11 8
19 201712114 64 100 93 68 38
20 201712116 94 100 85 88 83
21 201712119 69 100 68 86 48
22 201712122 52 94 73 32 51
23 201712125 52 76 100 100 83
24 201712126 97 94 100 81 77
25 201712131 77 84 88 93 37
26 201712134 50 84 50 27 19
27 201712137 80 64 98 77 82
28 201712139 88 94 73 91 83
29 201712144 37 82 63 72 69
30 201712145 100 100 90 100 82
31 201712150 51 40 55 43 28
32 201712153 87 100 98 100 72
33 201712154 64 82 100 59 83
34 201712173 69 76 50 25 64
35 201712174 55 94 78 38 67
No. NIM PPh 21 PPh PotPut PPN OP Badan
1 201412290 10 0 x x x
2 201512060 32 8 5 59 9
3 201612189 x x x x x
4 201612190 42 58 40 22 21
5 201612217 49 42 80 58 50
6 201612307 34 64 78 59 49
7 201712008 67 94 83 55 65
8 201712011 50 58 78 63 55
9 201712017 69 94 100 90 76
10 201712029 24 64 60 33 2
11 201712040 16 52 40 31 13
12 201712050 67 88 98 79 56
13 201712052 62 82 88 50 58
14 201712055 57 70 70 66 42
15 201712056 60 100 85 65 86
16 201712058 45 62 48 22 31
17 201712076 62 x 30 11 1
18 201712077 55 62 98 31 27
19 201712083 27 26 28 20 16
20 201712089 84 70 60 33 63
21 201712093 69 66 98 58 46
22 201712096 40 64 78 68 48
23 201712097 55 54 58 32 40
24 201712115 x x 53 38 2
25 201712124 15 12 70 x 45
26 201712136 44 76 75 45 50
27 201712138 52 82 43 27 38
28 201712182 49 64 60 57 43
29 201712184 62 44 48 18 9
30 201712185 43 100 75 56 63
31 201712191 27 100 80 49 52
32 201712199 75 x 98 70 70
33 201712238 52 76 45 47 65
34 201712239 50 42 55 75 57
35 201712240 20 36 90 38 15
36 201712241 47 42 60 20 41
37 201812048 42 82 75 67 53
38 201912268 0 x x x x