7 Diketahui

Modal saham 125,000,000,000

Nilai Saham 2,500 / Saham
Menjual Saham 275,000,000
Dividen 130,000,000

Jawaban
Pajak Atas Penjualan Saham
DPP 275,000,000
PPh 4 Ayat 2 (0,1%) 275,000

Pajak Atas Dividen

DPP 130,000,000
PPh 23 (15%) 19,500,000

14 Laporan Laba Rugi Komersil Koreksi Fiskal

Penjualan 65,000,000,000 65,000,000,000

Biaya Biaya
Biaya Operasional 39,000,000,000 39,000,000,000
Royalti 30,000,000 30,000,000
Jasa Manajemen 10,000,000 10,000,000
Biaya Non Operasional 6,500,000,000 5,000,000 6,495,000,000
45,540,000,000 45,535,000,000

Laba Bersih 19,460,000,000 19,465,000,000

PPh Terutang (25%) 16,250,000,000

Kredit Pajak
PPh 23 Royalti 4,500,000
PPh 23 Jasa Manajemen 200,000

PPh yang harus dibayar 16,245,300,000

21 Dalam Negeri
Perkiraan Penghasilan Neto 570.000.000 x 50%
285,000,000
Besaran PPh 26 (20%) 57,000,000

Luar Negeri
Perkiraan Penghasilan Neto 150.000.000 x 10%
15,000,000
Besaran PPh 26 (20%) 3,000,000