SOAL UJIAN BREVET AB KELAS VIRTUAL (ANGKATAN 57)

MATERI : PPN & PPnBM

PENGAJAR : RIZKY DARMA, SE., M.Ak., BKP
TANGGAL : 5 JUNI 2021
JENIS UJIAN : ESSAY
WAKTU UJIAN : 180 MENIT
HP/EMAIL : 62 899 889 7766/rizkydarma2@yahoo.co.id
SIFAT UJIAN : OPEN BOOK DAN TIDAK BEKERJASAMA

Perhatikan :

1. Bacalah dengan teliti soal terlebih dahulu sebelum menjawab pertanyaan.

2. Jawaban essay harus lengkap disertai penjelasan.

SOAL 1 - (60%)

1. Penyerahan yang mendapatkan fasilitas PPN tidak dipungut umumnya

mengakibatkan kelebihan pembayaran PPN karena:
a. Dalam kasus penyerahan BKP atau JKP dengan fasilitas PPN tidak dipungut,
pajak keluaran dibebaskan sedangkan pajak masukan dapat dikreditkan,
sehingga berakibat pajak masukan lebih besar dari pajak keluaran
b. Dalam kasus penyerahan BKP atau JKP dengan fasilitas PPN tidak dipungut,
pajak keluaran terutang 0% sedangkan pajak masukan dapat dikreditkan,
sehingga berakibat pajak masukan lebih besar dari pajak keluaran
c. Dalam kasus penyerahan BKP atau JKP dengan fasilitas PPN tidak dipungut,
pajak keluaran tidak ada yang harus dipungut sendiri oleh PKP sedangkan pajak
masukan dapat dikreditkan, sehingga berakibat pajak masukan lebih besar dari
pajak keluaran
d. Dalam kasus penyerahan BKP atau JKP dengan fasilitas PPN tidak dipungut,
pajak keluaran tidak terutang PPN sedangkan pajak masukan dapat dikreditkan,
sehingga berakibat pajak masukan lebih besar dari pajak keluaran
 2. PT Citra Medika adalah PKP pemborong bangunan, telah selesai membangun
sendiri satu unit gedung seluas 180 m2 untuk rumah dinas Sekretaris Direksi,
dengan biaya Rp190.000.000,00 belum termasuk PPN atas pembelian material Rp
13.000.000,00 ….
a. Dikenakan PPN sebesar 10% x 20% x Rp 190. 000.000,00
b. Dikenakan PPN sebesar Rp 10% x 20% x Rp 203 000.000,00
c. Didak dikenakan PPN karena luasnya kurang dari 200 m2
d. Dikenakan PPN sebesar 10% x Rp 190.000000,00

3. Berdasarkan perjanjian waralaba (franchise) Edi membuka usaha restoran fast food
menggunakan merek “Haebee” sebuah merek dagang dari sebuah perusahaan
restoran di Korea. Atas royalti Rp 1 Milyar yang ditransfer kepada pemilik merek
dagang di Jepang tersebut….
a. Terutang PPN dan wajib disetor ke kas negara, dan Edi wajib mendaftarkan diri
untuk memperoleh NPWP apabila Edi belum memiliki NPWP
b. Terutang PPN dan wajib disetor ke kas negara dan Edi wajib melaporkan
usahanya untuk dikukuhkan sebagai PKP
c. Tidak terutang PPN karena atas transfer royalti ke luar Daerah Pabean sudah
dikenakan PPh Pasal 26
d. Tidak terutang PPN karena pengusaha di bidang restoran telah dikenakan Pajak
Restoran oleh Pemerintah Daerah setempat

4. PT ABC pada bulan Mei 2021 menjual aktiva tetap perusahaan berupa:
2 Mei 2021 menjual mobil box Rp 100.000.000,00
13 Mei 2021 menjual mobil sedan Rp 200.000.000,00
25 Mei 2021 menjual mobil pick up Rp 50.000.000,00

Hitung PPN atas penjualan aktiva tetap!

5. Hitung pajak masukan yang harus diperhitungkan kembali untuk tahun buku 2020
atas kasus sebagai berikut:
- PT DEF telah terdaftar sebagai pengusaha kena pajak sejak tahun 2001, bergerak
di bidang usaha perkebunan jagung (tidak terutang PPN) dan pabrik minyak
jagung (terutang PPN).
 - Pada bulan Mei 2020, membeli sebuah truk (masa manfaat 8 tahun) dengan harga
perolehan Rp660.000.000,00 sudah termasuk PPN. (Harga sebelum PPN = 60 juta
DPP = 600 juta).
- Berdasarkan data yang dimiliki, presentase rata-rata jumlah penyerahan minyak
jagung terhadap penyerahan seluruhnya adalah sebesar 70%, sedangkan 30%
merupakan penyerahan jagung kepada pihak lain.
- Selanjutnya diketahui bahwa realisasi total peredaran usaha selama tahun buku
2020 adalah Rp10.000.000.000,00 yang berasal dari penjualan jagung kepada
pihak lain sebesar RP3.500.000.000,00 dan penjualan minyak sebesar
Rp6.500.000.000,00.
- Perhitungan kembali pajak masukan atas perolehan truk yang dapat dikreditkan
selama tahun buku 2020 dilakukan pada masa pajak Maret 2021.

SOAL 2 (40%)

SPT Masa PPN

PT Etniq sebuah perusahaan yang bergerak dalam bidang industri pakaian jadi, telah
dikukuhkan sebagai pengusaha kena pajak sejak 2 Januari 2001 dengan data-data
sebagai berikut:

Nama : PT Etniq
NPWP : 01.234.567.4-412.000
Alamat : Jl Margonda No.17
Kota : Depok
Telepon : 021-7523456
Kode Pos : 16421
Usaha : Industri pakaian jadi
KLU : 14111
Tahun buku : Januari sd Desember
Penanggung Jawab : Hartawan
Jabatan :Direktur
Penjualan / Penyerahan
No Tanggal Uraian
1 1 Maret 2021 Penjualan sejumlah baju ke PT Abadi NPWP : 02.056.108.0-
021.000 dengan harga jual Rp100.000.000 diterbitkan
faktur pajak nomor 010.200- 21.00000561

2 13 Maret 2021 PT Etniq menggunakan produk sendiri sejumlah baju untuk

dibagikan kepada karyawan sebagai bingkisan hari raya
dengan harga pokok Rp40.000.000 diterbitkan faktur pajak
nomor 040.200-21.00000566
3 17 Maret 2021 Dijual sebuah mobil truk yang selama ini untuk distribusi
kepada PT Prima NPWP : 01.906.054.0-036.000 dengan
harga jual Rp150.000.000 diterbitkan faktur pajak nomor
090.200-21.00000569
4 19 Maret 2021 Diekspor sejumlah baju ke Hongky Ltd berkedudukan di
Hongkong dengan nilai ekspor Rp200.000.000 sesuai PEB
Noomor PEB-0021

Pembelian / Pembayaran
No Tanggal Uraian
1 2 Maret 2021 Pembelian sejumlah kain dari PT Kaindo NPWP :
01.815.428.6-055.000 dengan harga jual Rp10.000.000
diterima faktur pajak nomor 010.200-21.00000045
2 8 Maret 2021 Pembelian mobil sedan untuk Direktur dari PT Astraindo
NPWP 01.815.445.0-081.000 harga jual Rp400.000.000
diterima faktur pajak nomor 010.200-21.00000023
3 10 Maret 2021 Diimpor sejumlah kain dari Chaiya Ltd India sesuai PIB
Nomor PIB-0034 dengan nilai impor Rp50.000.000
4 18 Maret 2021 Diterima tagihan No.252 dengan penggantian Rp50.000.000
atas pemakaian merek dagang dari Ocela Ltd di Inggris. PPN
atas pemanfaatan BKP tidak berwujud dari luar daerah
pabean telah disetor sesuai SSP tertanggal 15 April 2021
NTPN 5435845632123245

Informasi tambahan :
1. Selama bulan Maret 2021 perusahaan membangun sebuah gudang seluas 200m2.
Biaya yang dikeluarkan untuk pembangunan tersebut sebesar Rp500.000.000
2. Berdasarkan data SPT PPN Masa Februari 2021 menunjukkan lebih bayar
Rp10.000.000 yang diminta untuk dikompensasikan di bulan berikutnya.

Isilah SPT Masa PPN dengan lengkap!

∞∞∞∞∞∞ Selamat Mengerjakan ∞∞∞∞∞∞

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ANGKATAN : ……………………………………………….

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LEMBAR JAWABAN UJIAN BREVET AB KELAS VIRTUAL HALAMAN 1

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LEMBAR JAWABAN UJIAN BREVET AB KELAS VIRTUAL HALAMAN 2

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LEMBAR JAWABAN UJIAN BREVET AB KELAS VIRTUAL HALAMAN 3

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LEMBAR JAWABAN UJIAN BREVET AB KELAS VIRTUAL HALAMAN 4

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LEMBAR JAWABAN UJIAN BREVET AB KELAS VIRTUAL HALAMAN 5

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LEMBAR JAWABAN UJIAN BREVET AB KELAS VIRTUAL HALAMAN 6