Alya Nuril Aida

40011420650099
PPh II

A.) Nilai Perolehan Mesin 12.50% x 2

1,500,000,000 = 25%
100,000,000
15,000,000
120,000,000
1,735,000,000

B.) Berdasarkan Akuntansi :

Harga Perolehan - Nilai Residu : Tahun
1,735,000,000 - 20,000,000 / 5
= 343,000,000

343,000,000 x 7:12
= 200,083,333

Berdasarkan Perpajakan :
1,735,000,000 x 25% x 8 : 12
= 289,166,667

Harga buku X Tarif

1,735,000,000 - 289,166,667
= 1,445,833,333

1,445,833,333 x 25%
= 361,458,333