Simulasi PPh badan 2011 PT Bani

Penghasilan neto komersial

Koreksi fiskal

5,000,000,000
200,000,000

Penghasilan neto fiskal

5,200,000,000

Kompensasi Kerugian Fiskal (maks 5th)

(5,000,000,000)

Penghasilan Kena Pajak (PKP)

200,000,000

PPh terutang
25% x

200,000,000

50,000,000 (tdk dpt subsidi krn omset > 50M)

kredit pajak :
PPh 22
PPh 25

1,300,000,000
0
(1,300,000,000)
Lebih Bayar PPh Badan

(1,250,000,000) --->

Restitusi

ubsidi krn omset > 50M)