Ph Bruto

Laba Bersih (fiskal)

PPh dipot/put
PPh Psl.25 sdh dbyr
Tahun Pajak 2001-2008 2009
Ph Bruto 4,800,000,000 Rp 4,800,000,000 Rp
PKP 720,000,000 Rp 720,000,000 Rp
PPh Terutang 198,500,000 Rp 100,800,000 Rp
(Tarif Efektif) 27.57% 14.00%
Kredit Pajak 500,000 Rp 500,000 Rp
PPh Psl.25 - Rp - Rp
PPh NKL 198,000,000 Rp 100,300,000 Rp
TARIF LAPISAN
10% 50,000,000 Rp
15% 50,000,000 Rp
30% 620,000,000 Rp
Peredaran Bruto 4,800,000,000 Rp
PKP 720,000,000 Rp
PKP yg dpt Fasilitas = 4,800,000,000 Rp x
4,800,000,000 Rp
= 720,000,000 Rp
PKP yg tdk dpt Fasilitas = 720,000,000 Rp -
= - Rp
PPh Terutang
Fasilitas (tarif 14%) = 100,800,000 Rp
non fasilitas (tarif 28%) = - Rp
100,800,000 Rp
Peredaran Bruto 4,800,000,000 Rp
PKP 720,000,000 Rp
PKP yg dpt Fasilitas = 4,800,000,000 Rp x
4,800,000,000 Rp
PPH BADAN
4,800,000,000
720,000,000
ILUSTRASI
500,000
0
PPh Terutang
ILUSTRASI
2009
2001-2008
ILUSTRASI
2010
= 720,000,000 Rp
PKP yg tdk dpt Fasilitas = 720,000,000 Rp -
= - Rp
PPh Terutang
Fasilitas (tarif 12.5%) = 90,000,000 Rp
non fasilitas (tarif 25%) = - Rp
90,000,000 Rp
2010
Ph Bruto
Laba Bersih (fiskal)
PPh dipot/put
PPh Psl.25 sdh dbyr
2010 Dst. 2001-2004
4,800,000,000 Rp Ph Bruto
720,000,000 Rp Ph Neto
90,000,000 Rp PTKP 5,760,000 Rp
12.50% PKP 94,240,000 Rp
PPh Terutang 10,386,000 Rp
500,000 Rp
- Rp
89,500,000 Rp PPh dipot/put - Rp
PPh Psl.25 - Rp
PPh NKL 10,386,000 Rp
PPh TERUTANG
5,000,000 Rp
7,500,000 Rp
186,000,000 Rp
198,500,000 Rp 2001-2004
PTKP
Wajib Pajak Sendiri 2,880,000
Kawin -
720,000,000 Rp Tanggungan 2,880,000
Jumlah PTKP 5,760,000
720,000,000 Rp
25,000,000
25,000,000
44,240,000
-
-
94,240,000
720,000,000 Rp 25,000,000
25,000,000
PPH BADAN PPH ORANG PRIBADI
4,800,000,000 90,000,000,000
720,000,000 100,000,000
ILUSTRASI
500,000 500,000
0 0
90,000,000,000
100,000,000
ILUSTRASI
ILUSTRASI
Istri Bekerja (selain
pegawai) -
Angsuran PPh Pasal 25
865,500 Rp
PPh Terutang
2001-2004
Lapisan
ILUSTRASI
PPh Terutang
2006-2008
Lapisan
34,400,000
-
-
720,000,000 Rp 84,400,000
PPh Terutang
ISWAHONO 2011
KPP PRATAMA BENGKULU
2005 2006-2008 2009-dst. Norma
14,400,000 Rp 15,600,000 Rp 18,480,000 Rp
85,600,000 Rp 84,400,000 Rp 81,520,000 Rp
9,090,000 Rp 8,910,000 Rp 7,228,000 Rp
- Rp - Rp - Rp
- Rp - Rp - Rp
9,090,000 Rp 8,910,000 Rp 7,228,000 Rp
2005 2006-2008 2009-dst.
12,000,000 13,200,000 15,840,000
- - -
2,400,000 2,400,000 2,640,000
14,400,000 15,600,000 18,480,000
5% 1,250,000 25,000,000 5%
10% 2,500,000 25,000,000 10%
15% 6,636,000 35,600,000 15%
25% - - 25%
35% - - 35%
10,386,000 85,600,000
5% 1,250,000 50,000,000 5%
10% 2,500,000
PPH ORANG PRIBADI
90,000,000,000
100,000,000
500,000
0
90,000,000,000
Tidak
100,000,000
20%
Kredit Pajak
PPh Nihil/Kurang/Lebih Bayar
Angsuran PPh Pasal 25
ILUSTRASI
- - -
757,500 Rp 742,500 Rp 602,333 Rp
2001-2004 2005
Tarif PPh terutang Lapisan Tarif
2006-2008 2009-dst.
Tarif PPh terutang Lapisan Tarif
15% 5,160,000 31,520,000 15%
25% - - 25%
35% - - 30%
8,910,000 81,520,000
ISWAHONO 2011
KPP PRATAMA BENGKULU
PTKP
1,250,000
2,500,000
5,340,000
-
-
9,090,000
2,500,000
PPH ORANG PRIBADI
90,000,000,000
100,000,000
500,000
0
TK
2
Kredit Pajak
PPh Nihil/Kurang/Lebih Bayar
Angsuran PPh Pasal 25
ILUSTRASI
2005
PPh terutang
2009-dst.
PPh terutang
4,728,000
-
-
7,228,000
ISWAHONO 2011
KPP PRATAMA BENGKULU