SOAL LATIHAN BREVET AB KELAS VIRTUAL (ANGKATAN 75)

MATERI : PPh BADAN

FASILITATOR : TRI AGUNG TOFIQ
TANGGAL : 31 AGUSTUS 2022
JENIS LATIHAN : ESSAY
SIFAT LATIHAN : BUKA BUKU DAN TIDAK BEKERJASAMA

PT. SUKSES bergerak dalam bidang perdagangan Alat Tulis Kantor di Jakarta, pada tahun 2020
mempunyai Laporan Rugi Laba Komersial (terlampir), dalam rangka penghitungan PPh
Terutang akhir tahun 2020, terdapat keterangan sebagai berikut:
1. Di dalam penjualan sebesar Rp 30.760.000.000,- terdapat penjualan kepada Kementrian
Agama sebesar Rp 3.960.000.000,- dimana jumlah tersebut termasuk PPN 10% -
2. Di dalam HPP sebesar Rp21.184.000.000,- terdapat pembelian import barang dagangan
dengan Nilai Import sebesar Rp 1.920.000.000,-, PT Sukses sudah mempunyai Angka
Pengenal Import (API)
3. Di dalam Biaya Gaji, Bonus, THR sebesar Rp 468.000.000,- terdapat pemberian Sembilan
Bahan Pokok kepada Pegawai, dengan total nilai selama setahun Rp 51.000.000,-
4. Biaya PPh Pasal 21 sebesar Rp 23.400.000,- yang dibebankan perusahaan adalah PPh
pasal 21 yang ditanggung PT SUKSES.
5. Sewa gedung kantor sebesar Rp 432.000.000,- adalah sewa untuk jangka waktu 5 tahun
yang dimulai sejak 1 Juni 2020 sampai dengan 31 Mei 2026;.
6. Rata-rata pinjaman Rp 480.000.000,- dengan bunga 8% dan rata-rata deposito Rp
400.000.000,- denga bunga 6%;
7. Di dalam Biaya Tlp terdapat pembelian pulsa Handphone untuk bagian pemasaran
sebesar Rp 3.400.000,-
8. Pembayaran pajak Rp 36.000.000,- terdiri dari:
a. Angsuran PPh pasal 25 bulan Maret 2020 sebesar Rp 9.000.000,-
b. Pajak Kendaraan Bermotor milik perusahaan sebesar Rp 22.400.000,-
c. Pajak Kendaraan Bermotor milik pemegang saham sebesar Rp 4.600.000,-

9. Aktiva Tetap disusutkan dengan metode Garis Lurus (baik penyusutan Komersial maupun
penyusutan fiscal), data asset sbb:

AKTIVA PEROLEHAN KETERANGAN

SAAT NILAI (Rp)
Klp I:
*Handphone 01-06-2020 16.000.000,-
*Lainnya 01-01-2017 250.000.000,-

Klp II
 *Mobil Sedan 01-01-2018 300.000.000,-
*Lainnya 01-01-2018 350.000.000,-

10. Di dalam Biaya Lain sebesar Rp 357.728.000,- terdapat:

a. Sumbangan untuk perayaan hari Kemerdekaan RI sebesar Rp 16.000.000,-
d. Biaya perjalanan pemegang saham dan keluarganya ke luar negeri yang tidak ada
hubungannya dengan perusahaan, sebesar Rp 40.000.000,
11. Deviden-deviden tersebut berasal dari laba ditahan perusahaan pemberi dividen dan PT. SUKSES
mempunyai saham yang disetor pada pemberi dividen sebesar:
16% dari seluruh modal disetor pemegang saham PT. XYZ -
35% dari seluruh modal disetor pemegang saham PT. ABC -
12. Pihak-pihak yang seharusnya memotong atau memungut PPh telah melaksanakan pemotongan
dan pemungutan dengan benar dan tepat waktu;
13. Terdapat sisa kerugian yang belum dikompensasikan sebesar Rp 1.700.000.000 dengan rincian:
Tahun Pajak 2015 sebesar Rp 1.000.000.000,-
Tahun Pajak 2016 sebesar Rp 700.000.000,- (sudah dikompensasikan di tahun 2017)
14. Pajak Deviden dari Prancis setara dengan Rp 7.500.000,- (telah dipotong diluar negeri) –
15. PPh Pasal 25 tahun 2020 sebesar Rp 1.254.000.000,- dan ada STP dari kantor Pajak sebesar
Rp120.840.000,- untuk masa Maret 2020 yang dibayar tanggal 12 Juni 2020 (dimana sanksinya
senilai 840.000)

Hitunglah:
1. Penyusutan Fiscal Tahun 2020
2. PPh Terutang Tahun 2020 dan Pajak yang harus dibayar tahun 2020.
NAMA : ...........................................................................

JAWABAN :
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LEMBAR JAWABAN LATIHAN BREVET AB KELAS VIRTUAL HALAMAN 1

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LEMBAR JAWABAN LATIHAN BREVET AB KELAS VIRTUAL HALAMAN 2

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LEMBAR JAWABAN LATIHAN BREVET AB KELAS VIRTUAL HALAMAN 3

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LEMBAR JAWABAN LATIHAN BREVET AB KELAS VIRTUAL HALAMAN 4

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LEMBAR JAWABAN LATIHAN BREVET AB KELAS VIRTUAL HALAMAN 5

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LEMBAR JAWABAN LATIHAN BREVET AB KELAS VIRTUAL HALAMAN 6