SOAL UJIAN BREVET AB (ANGKATAN 84)

MATERI : PBB, BPHTB, dan BEA METERAI

PENGAJAR : NOVI RUBIYANTI, S.E., M.M.
TANGGAL : 9 DESEMBER 2022
WAKTU : 150 MENIT
JENIS UJIAN : ESSAY
SIFAT UJIAN : OPEN BOOK DAN TIDAK BEKERJASAMA

1. Apotik Sehat merupakan toko obat yang menjual obat dan perlengkapan medis.
Apabila selama bulan Januari 2021 terdapat beberapa transaksi yang tercatat
dalam pembukuan sebagai berikut: (bobot nilai 20)
• Penjualan obat paracetamol kepada dr. Thalia sebesar Rp. 21.000.000
diberikan kwitansi sebagai bukti transaksi lunas
• Penjualan vitamin kepada bidan Sifa sebesar Rp. 2.500.000 diberikan
kwitansi sebagai tanda pelunasan
• Penjualan masker medis kepada dr. Aqilah sebesar Rp. 8.000.00
pembayaran dengan cek
• Penjualan kursi roda sebanyak 10 buah dengan harga masing2 kursi roda
sebesar Rp. 3.500.000 dan diterbitkan kwitansi
• Menyewakan sebuah ruangan kepada tuan Bintang untuk membuka
coffee shop sebesar Rp. 25.000.000 per tahun selama 5 tahun.
a. Hitung berapa bea meterai terutang atas peristiwa tersebut?

b. Siapa yang wajib melunasi bea meterai atas peristiwa tersebut?

2. Pada tanggal 12 februari 2015 tuan Jung Kok dan tuan Jerome membuat suatu
perjanjian kerjasama di Jepang dalam bidang perdagangan. Bea meterai telah
dilunasi menurut UU Bea Meterai Jepang. Kemudian pada tanggal 12 Mei 2022
dikarenakan suatu hal, Tuan Jung Kok menggugat tuan Jerome di pengadilan
Jakarta Selatan. (bobot nilai 10)
a. Berapa bea meterai yang terutang atas dokumen tersebut?
b. Kapan saat terutang bea meterai dan Siapa yang wajib melunasi bea
meterai atas dokumen tersebut?

3. PT Yuljie menyatakan bahwa jumlah rata rata pemeteraian dokumen setiap hari
sebesar 150 dokumen yang terutang bea meterai Rp. 10.000,00 setiap dokumen
(asumsi 1 bulan ada 26 hari). Perusahaan ingin membubuhkan meterai dengan
sistem komputerisasi. (bobot nilai 10)
• Apa yang harus dilakukan oleh PT Yulje untuk dapat membubuhkan
meterai dengan sistem komputerisasi?
• Apabila pada tanggal 30 Mei 2022 saldo pelunasan bea meterai dengan
sistem komputerisasi sebesar Rp. 10.000.000,00, apa yang harus

JL. RC. Veteran Raya No. 8B, Bintaro – Jakarta Selatan 12330
T. 021 737 3680 F. 021 7373681 WA. 08119339189
E. admin@ppak.co.id, forum_ppak@yahoo.com, helpdesk@vclass.ppak.co.id
www.ppak.co.id, vclass.ppak.co.id
 dilakukan oleh PT Yulje untuk bisa tetap menggunakan pelunasan bea
meterai dengan sistem komputerisasi pada bulan Juni 2022 dan bulan
bulan selanjutnya?

4. Yuna memperoleh sebidang tanah dari waris seluas 3.000 m2. NJOP sebesar
Rp. 950.000,00 per m2. Berapakah BPHTB terutang apabila NJOPTKP Rp.
90.000.000,00 dan Rp. 390.000.000,00? (bobot nilai 10)

5. Pada tanggal 12 Mei 2021, tuan Kang Woo dengan PT. Coway melakukan
transaksi di depan notaris dengan harga transaksi sebesar Rp 600.000.000,00
Atas objek tersebut berdasarkan pemeriksaan ditemukan pada tanggal 21
November 2022, hasilnya adalah luas tanah 500 m2 dengan NJOP tanah Rp.
1.700.000,00 dan luas bangunan 350 m2 dengan NJOP bangunan Rp
900.000,00 Hitung BPHTB terutang bila diketahui NPOPTKP sebesar Rp
95.000.000,00 dan Rp. 390.000.000,00 ! (bobot nilai 10)

6. Soal PBB Sektor Perhutanan - Hutan Alam (bobot nilai 20 )

PT Shinwa, suatu perusahaan bidang kehutanan (Hutan Alam) di Sumatera

memiliki/menguasai/mendapat manfaat dari bumi dan bangunan pada tahun
pajak 2021, dengan data sebagai berikut :

A. Bumi
1. Areal produktif
Tanah hutan blok tebangan : 500 Ha, harga pasar Rp 700,00/M2
2. Areal belum produktif
Tanah hutan non blok tebangan : 3.500 Ha,harga Rp 308,00/ M2
3. Areal lainnya (rawa, payau) :100 Ha, harga pasar Rp 600,00/M2
4. Areal emplasemen :
a. Pabrik : 20.000 M2, harga pasar Rp 150,00/M2
b. Gudang : 25.000 M2, harga pasar Rp 170,00/M2
c. Kantor : 11.000 M2, harga pasar Rp 180,00/M2
B. Bangunan
a. Pabrik : 1.500 M2, nilai bangunan Rp 950.000,00/M2
b. Gudang : 500 M2, nilai bangunan Rp 880.000,00/M2
c. Kantor : 200 M2, nilai bangunan Rp 800.000,00/M2
C. Angka kapitalisasi : 8,5
D. Rasio biaya produksi : 75%
E. Pendapatan Kotor Tahun Pajak 2020 sebesar Rp 5.000.000.000,00

Hitung PBB terutang tahun pajak 2021 yang menjadi kewajiban PT Shinwa
tersebut apabila NJOPTKP Rp10.000.000,00 !

JL. RC. Veteran Raya No. 8B, Bintaro – Jakarta Selatan 12330
T. 021 737 3680 F. 021 7373681 WA. 08119339189
E. admin@ppak.co.id, forum_ppak@yahoo.com, helpdesk@vclass.ppak.co.id
www.ppak.co.id, vclass.ppak.co.id
 7. Berdasarkan data pada soal no 6, (bobot nilai 10)
Diminta:
a. Sarana apa yang digunakan kantor pajak untuk perhitungan dan menagih?
PBB
b. Apabila jatuh tempo pada tanggal 15 Agustus 2021, Hitung sanksinya
apabila melakukan pembayaran pada tanggal 25 Oktober 2021?
2x2%x26.829.710 = 1.073.188 +26.829.710=28.532.188
c. Sarana apa yang digunakan untuk menagih pada poin b? Sanksi administrasi
d. Apabila perhitungan soal sebelumnya dilakukan pemeriksaan pajak, dan
terdapat kurang bayar. Sarana apa yang digunakan Kantor Pajak untuk
menagih dan berapa sanksinya?
SPPT , 2% dalam 2 tahun
8. Jaringan Kabel Listrik (bobot nilai 10)
Sebuah Kontraktor Kontrak Kerja Sama (K3S) jaringan pipa migas sepanjang
220 km berdiameter 18 inci, biaya pembuatan baru terdepresiasi (RCN) adalah
Rp15.000.000,00/m2. Lebar areal pengaman (ROW) adalah 130 km, nilai bumi,
dilakukan oleh Fungsional Penilai Pajak diketahui sebesar Rp11.458,00/m2.
Hitung PBB Terutang tersebut? NJOPTKP diketahui Rp 10.000.000,00 !

== Selamat Mengerjakan, Semoga Sukses==

JL. RC. Veteran Raya No. 8B, Bintaro – Jakarta Selatan 12330
T. 021 737 3680 F. 021 7373681 WA. 08119339189
E. admin@ppak.co.id, forum_ppak@yahoo.com, helpdesk@vclass.ppak.co.id
www.ppak.co.id, vclass.ppak.co.id
NAMA : Raden Roro Sukma Nadia
ANGKATAN : 84

JAWABAN :………………………………………………….
1. a. 10.000
b. Apotik Sehat

2. a. 10.000
b. Tuan Jung kok

3, A. SISTEM KOMPUTERISASI(KEP-122d/PJ./2000)

1. SSP
2. Permohonan izin
3. Jenis dan estimasi

B. a. MENYETOR DI MUKA BEA METERAI SEBESAR PERKIRAAN JUMLAH

DOKUMEN YG HARUS DILUNASI BEA METERAINYA SETIAP BULAN
b. DIREKTUR JENDERAL PAJAK MENERBITKAN IJIN PELUNASAN BEA METERAI
DGN MEMBUBUHKAN TANDA BEA METERAI LUNAS DENGAN SISTEM
KOMPUTERISASI, APABILA PERMOHONAN PENERBIT DOKUMEN TELAH
MEMENUHI PERSYARATAN.
c. IJIN DARI DIREKTUR JENDERAL PAJAK, BERLAKU SELAMA SALDO BEA
METERAI YANG TELAH DISETOR DI MUKA MASIH MENCUKUPI KEBUTUHAN
PEMETERAIAN 1 BULAN BERIKUTNYA

4 3.000 x 950.000 = 2.850.000.000 NPOP

(-) 390.000.000 NPOP TKP
2.460.000.000 x 5%

BPHTB 123.000.000 juta

5
1.165.000.000 – 95.000.000= 1.070.000.000 x 5%= 53.500.000
600.000.000-95.000.000= 505.000.000 x 5%= 25.500.000
53.500.000- 25.500.000= 28.000.000x 6x 2% = 3360.000 (sanksi administrasi)

Rp . 3360.000+ Rp. 28.000.000= Rp31.360.000

LEMBAR JAWABAN UJIAN BREVET AB HALAMAN 1

6.
menentukan BUMI
Areal produktif 500 5.000.000 700
pendapatan kotor 5.000.000.000
rasio biaya produktif 0,75 3.750.000.000
pendapatan bersih 1.250.000.000
angka kapitalisasi 8,5

Areal produktif 5.000.000 10.625.000

areal tdk produtif 3500 35.000.000 308 10.780.000.000

areal lainnya 100 1.000.000 600 600.000.000

areal emplasmen
pabrik 20.000 150 3.000.000
gudang 25.000 170 4.250.000
kantor 11.000 180 1.980.000
41.065.000 11.399.855.000

nilai bumi per meter 278

pabrik 1500 950.000 1.425.00.000

gudang 500 880.000 440.000.000
kantor 200 800.000 160.000.000
2200 2.025.000.000
920.454
menghitung pbb terhutang
njopbumi 11.399.855.000
njop bangunan 2.025.000.000
13.424.855.000
njoptkp 13.414.855.000
njkp 5.365.942.000
pbb 26.829.710

8.
panjang 220 220000
diameter 18 0,4572
luas 100.584
11.458

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LEMBAR JAWABAN UJIAN BREVET AB HALAMAN 2

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LEMBAR JAWABAN UJIAN BREVET AB HALAMAN 5