Jawaban 1

Koreksi
Komersial Positif Negatif
Penjualan 8,300,000,000
Pendapatan bunga Deposito 40,000,000 40,000,000
Pendapatan royalti 20,000,000
Total pendapatan 8,360,000,000 - 40,000,000
Biaya2
HPP 4,200,000,000
Beban gaji 1,400,000,000 50,000,000
Beban Utiliti 140,000,000 10,000,000
Beban Penyusutan bangunan 100,000,000 50,000,000
Beban promosi 100,000,000
Sumbangan Karang Taruna 20,000,000 20,000,000
PBB 20,000,000
Sanksi pajak 1,000,000 1,000,000
PPh ps 25 220,000,000
Total Biaya 6,201,000,000 131,000,000 -
Laba Fiskal 2,159,000,000 - 131,000,000 40,000,000

PPh kurang dibayar:

yg dpt fasilitas: 1,301,204,819.3 x 22% x 50% 143,132,530

Yg tidak dapt fasilitas 948,795,181 x 22% 208,734,940
PPh terutang 351,867,470

PPh ps 23 3,000,000
PPh ps 25 220,000,000
223,000,000
PPh ps 29 128,867,470

Jawaban 2
Atas Usaha Koreksi
Komersial Positif Negatif
Pendapatan usaha 4,950,000,000
Biaya2
Biaya gaji 1,210,000,000 21,000,000
Biaya utilitis 430,000,000
Sumbangan 15,000,000 15,000,000
PBB 7,000,000
Sanksi pajak 500,000 500,000
Penyusutan pabrik 60,000,000
Biaya marketing 175,000,000
Total Biaya 1,897,500,000 36,500,000 -
Laba 3,052,500,000 - 36,500,000 -

Atas Pekerjaan
Gaji/bulan 8,000,000
Asuransi dibyr perush 400,000
 Tunjangan pajak 300,000
Jumlah tambahan 700,000
Gaji bruto 8,700,000
Pengurangan
Biaya jabatan 435,000
Gaji neto/bln 8,265,000
Gaji neto/thn 99,180,000
PPh dipotong/thn
5% x 50.000.000 2,500,000
15% x 49.180.000 7,377,000
PPh ps 21 9,877,000
PPh ps 22 4,000,000
PPh ps 23 (atas royalti) 15% x 10.000.000 1,500,000
PPh final (atas butab) 20% x 10.000.000 2,000,000

Menghitung Total pajak

Penghasilan neto atas usaha 3,089,000,000
Penghasilan neto atas pekerjaan 99,180,000
Penghasilan atas royalti 10,000,000
Total penghasilan neto 3,198,180,000
PPh terutang
5% 50,000,000 2,500,000
15% 200,000,000 30,000,000
25% 250,000,000 62,500,000
30% 2,698,180,000 809,454,000
904,454,000
Kredit pajak
PPh ps 21 9,877,000
PPh ps 22 4,000,000
PPh ps 23 (atas royalti) 1,500,000
PPh ps 25 75,000,000 90,377,000
PPh ps 29 814,077,000

Jawaban 3

TGL TRANSAKSI DPP PPN-M PPN-M

dpt Dikreditkan
2 Beli Mesin 23,076,923 2,307,692
5 Beli BB dr PKP 33,000,000 3,300,000 3,300,000
8 Beli dari non PKP 25,000,000
15 Penjualan 50,000,000
25 Beli dari PKP 13,000,000 1,300,000 1,300,000
28 Penjualan 40,000,000
30 Beli Mobil Sedan 160,000,000 16,000,000
31 Sumbangan 1,391,304
Total 22,907,692 4,600,000

PPN Masukan 22,907,692

PPN masukan yg bisa dikreditkan 4,600,000
PPN Masukan tdk bisa dikreditkan 18,307,692
PPN Keluaran 9,139,130
PPnBM 68,615,385

Perhitungan PPN kurang/Lebih bayar/Nihil:

PPN Keluaran 9,139,130
PPN masukan yg bisa dikreditkan 4,600,000
PPN Kurang bayar 4,539,130
Catatan:
Jumlah PPN Kurang bayar harus dibayar dan dilaporkan paling lambat tanggal 30 Juni 2015
 Fiskal
8,300,000,000
-
20,000,000
8,320,000,000

4,200,000,000
1,350,000,000
130,000,000
50,000,000
100,000,000
-
20,000,000
-
220,000,000
6,070,000,000
2,250,000,000 2,250,000,000 - 2,421,000,000

Fiskal
4,950,000,000

1,189,000,000
430,000,000
-
7,000,000
-
60,000,000
175,000,000
1,861,000,000
3,089,000,000
-
-
PPN-K PPnBM Keterangan

4,615,385 Blm PKP

tdk ada PPN

5,000,000

4,000,000
64,000,000 mobil sedan
139,130
9,139,130 68,615,385