PPh BADAN TERUTANG

DINI HARDILIANI (1602468)

Universitas Pendidikan Indonesia Jumat, 28 Feb 2020
PPh Badan terutang
01 Subyek PPh

02 Obyek PPh

03 Tarif PPh

04 Perhitungan PPh Badan terutang

 Jumlah Peredaran Bruto

No. Tahun
Table Style Potongan
untuk Go
Kurang dari 4,8 MInsert4,8
the title of your subtitle Here
M s/d 50 M Lebih dari 50 M Public

28% dari PKP,

1. 2009 28% dari PKP potongan 50% untuk 28% dari PKP –
bagian 4,8M
25% dari PKP,
2. 2010 25% dari PKP potongan 50% untuk 25% dari PKP 5%
bagian 4,8M
25% dari PKP,
3. 2013 1% potongan 50% untuk 25% dari PKP 5%
bagian 4,8M
25% dari PKP,
4. 2018 50% x 25% potongan 50% untuk 25% dari PKP 5%
bagian 4,8M
Perhitungan PPh Badan
Cara menghitung PKP 01
Menggunakan pembukuan

Untuk wajib pajak badan besarnya PKP sama

dengan penghasilan nettonya yaitu penghasilan
bruto dikurangi dengan biaya-biaya yang
diperkenankan oleh Undang-undang PPh.
PKP WP Badan   = Penghasilan Neto
= Penghasilan Bruto – Biaya yang Diperkenankan
UU PPh
Perhitungan PPh Badan
Cara menghitung PKP 02
Menggunakan norma penghitungan
penghasilan neto
PKP WP Badan   = Penghasilan Neto – Kompensasi
Kerugian

= (Penghasilan Bruto – Biaya yang Diperkenankan UU PPh)

– Kompensasi     Kerugian

Apabila dalam menghitung PKP-nya wajib pajak yang

menggunakan norma penghitungan penghasilan neto,
besarnya penghasilan neto adalah sama besarnya dengan
persentase norma penghitungan penghasilan neto dikali
dengan jumlah peredaran usahnya. Dalam hal rugi tahun
sebelumnya yang masih dapat dikompensasikan.
CONTOH
A. Peredaran bruto < Rp4,8 Miliar, maka:
50% x 25% x PKP
Contoh perhitungan:
PT X pada Tahun Pajak 2016 memiliki peredaran bruto sebesar
Rp4.500.000.000 (Empat Miliar Lima Ratus Juta Rupiah) dengan PKP
sebesar Rp800.000.000 (Delapan Ratus Juta Rupiah). Maka:
PPh Terutang = (50% x 25%) x Rp800.000.000 = Rp100.000.000,-.
B. Peredaran bruto > Rp4,8 Miliar sampai dengan < Rp50 Miliar, maka:
[(50% x 25%) x PKP memperoleh fasilitas] + [25% x PKP tidak memperoleh
fasilitas]
Contoh perhitungan:
PT XY pada Tahun Pajak 2016 memiliki peredaran bruto sebesar
Rp30.000.000.000 (Tiga Puluh Miliar Rupiah) dengan PKP sebesar
Rp3.000.000.000 (Tiga Miliar Rupiah). Penghitungan bagian penghasilan yang
mendapat fasilitas:
 Jumlah PKP dari bagian peredaran bruto yang memperoleh fasilitas:
(Rp4.800.000.000 : Rp30.000.000.000) x Rp3.000.000.000 = Rp480.000.000
Jumlah PKP dari bagian peredaran bruto yang tidak memperoleh fasilitas:
Rp3.000.000.000 – Rp480.000.000 = Rp2.520.000.000,-.
Maka PPh yang terutang yakni:
(50% x 25%) x Rp480.000.000 = Rp60.000.000
25% x Rp2.520.000.000             = Rp630.000.000 +
Jumlah PPh Terutang                  = Rp690.000.000
C. Peredaran Bruto di Atas Rp50 Miliar
Untuk perhitungan PPh Badan yang terutang untuk Wajib Pajak Badan
dengan peredaran bruto di atas Rp50 Miliar dalam setahun, berlaku
ketentuan umum tanpa adanya fasilitas pengurangan tarif. Adapun
besarannya dihitung dengan cara mengalikan PKP dengan tarif PPh
17. Penghitungan PPh terutang mulai Tahun Pajak 2010 = 25% x PKP.
Contoh perhitungan:
PT XYZ pada Tahun Pajak 2016 memiliki peredaran bruto sebesar
Rp60.000.000.000 (Enam Puluh Miliar Rupiah) dengan PKP sebesar
Rp6.000.000.000 (Enam Miliar Rupiah), maka:
25% x Rp6.000.000.000 = Rp1.500.000.000,-.
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