PKM - 3rd Draft Art.23 June 2013 - MS

PT.
PANGERAN KARANG MURNI

NPWP : 01.060.244.9-092.000
JL. PEGANGSAAN DUA KM 1 PEGANGSAAN 2 KELAPA GADING JAKARTA
WITHHOLDING INCOME TAXES CALCULATION
TAX PERIOD of June, 2013
Description
Income Tax Art 21
Income Tax Art 23
Income Tax Art 26
Income Tax Art 4(2)
Income Tax Art 25
TOTAL
VAT OFFSHORE
GRAND TOTAL
EGANGSAAN 2 KELAPA GADING JAKARTA
Tax Base
433,000,000
52,276,500
-
Income Tax
29,061,125
1,045,530
165,399,400
485,276,500
195,506,055
485,276,500
195,506,055
1
2
3
4
5
6
7
8
9
10
11
A
B
C
D
PT. PANGERAN KARANG MURNI
NPWP : 01.060.244.9-092.000
WHT SLIP NUMBER
Invoice No
Invoice Date
Payment
Date
Tax Base RH
RH
Rate
WHT RH
Difference
WHT Type
Category
Type of Service
Description
Remarks
Withholding Tax Calculation for the Month of June,2013

Amount in IDR
No
12
13
Vendor
Tax ID
Address
Tax Base (IDR) - Based

check fisik
PKM
WHT
Rate
WHT PKM
WHT Art. 21
Permanent Employee (46 Persons)
II
Non Employee - Ongoing Income

(Persons)
III
Commissioner - Non employee ()
IV
Severance ()
433,000,000
29,061,125
433,000,000
29,061,125
433,000,000
29,061,125
WHT Art.21
Based on client information
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Total WHT Art. 21
433,000,000
29,061,125 ###
29
30
WHT Art. 23
31
32
CV. WIRA PERSADA SEJAHTERA
33
PT. DAYA KOBELCO CONSTRUCTION

MACHINERY INDONESIA
34
PT. INDIKA JASA PARAMA
01.844.993.4- JL. PERKUTUT KAV. BLOK J/186

417.000
CILEGON
02.005.464.9- PONDOK INDAH OFFICE
059.000
TOWER SUITE
JL. RAYA BEKASI KM. 21 RT:
005, RW 003, KELURAHAN
02.312.675.8RAWA TERATE, KECAMATAN
004.000
CAKUNG, JAKARTA TIMUR
02.144.246.2- JL.
13920
LETJEN MT. HARYONO
001.000
KAV22 JAKARTA 13630
SENTRA NIAGA KALIMALANG
01.949.700.7BLOK B 4 NO. 21 JL. AHMAD
432.000
YANI, BEKASI 17144
02.144.246.2- JL. LETJEN MT. HARYONO
001.000
KAV22 JAKARTA 13630
000001/PPH23/PKM/VI/2013
000003/PPH23/PKM/VI/2013
002/IJP/NT/VI/13
20-Jun-13
20-Jun-13
51,300,000
2%
1,026,000
51,300,000
2%
1,026,000
- WHT Art 23
Art. 23 on services
Jasa
Perawatan/Perbaikan/Peme
liharaan
26-Jul-13
25-Jun-13
45,650,000
2%
913,000
45,650,000
2%
913,000
- WHT Art 23
Art. 23 on services
Jasa Instalasi/Pemasangan
Mesin, Peralatan, Listrik
30-Jun-13
30-Jun-13
8,625,000
2%
172,500
8,625,000
2%
172,500
- WHT Art 23
Art. 23 on services
Jasa Penyedia Tenaga Kerja
Biaya Management Fee 01 s.d 30 Juni

2013
Based on SPM (ada invoice)

152/TKMPKM2/VII/13
4-Jul-13
30-Jun-13
4,744,500
2%
94,890
4,744,500
2%
94,890
- WHT Art 23
Art. 23 on services
000005/PPH23/PKM/VI/2013
152/TKM-PKM2/VII/13
4-Jul-13
30-Jun-13
6,102,000
2%
122,040
6,102,000
2%
122,040
- WHT Art 23
Art. 23 on services

2015
000006/PPH23/PKM/VI/2013
159/TKM-PKM/VII/13
4-Jul-13
30-Jun-13
6,930,000
2%
138,600
6,930,000
2%
138,600
- WHT Art 23
Art. 23 on services

2017
000007/PPH23/PKM/VI/2013
159/TKM2-PKM/VII/13
4-Jul-13
30-Jun-13
9,585,000
2%
191,700
9,585,000
2%
191,700
- WHT Art 23
Art. 23 on services

2016
000008/PPH23/PKM/VI/2013
TPI/005/07/2013
5-Jul-13
30-Jun-13
4,185,000
2%
83,700
4,185,000
2%
83,700
- WHT Art 23
Art. 23 on services

2019
000009/PPH23/PKM/VI/2013
TWI/070/07/2013
5-Jul-13
30-Jun-13
5,760,000
2%
115,230
5,760,000
2%
115,200
WHT Art 23
Art. 23 on services

2018
000010/PPH23/PKM/VI/2013
TWI/038/07/2013
3-Jul-13
30-Jun-13
4,185,000
2%
83,700
4,185,000
2%
83,700
- WHT Art 23
Art. 23 on services

2019
based on invoice (wasn't paid)
5-Jul-13
30-Jun-13
2,160,000
2%
43,200
2,160,000
2%
43,200
- WHT Art 23
Art. 23 on services
Upah pekerja outsourcing PT Prastika

periode 1-30 Juni 2013
PT. TRIKARYA KENCANA MAKMOER
PT. MULTICORA PUTRA MAKMOER
37
38
39
PT. TOWER PUTRA INDONESIA
40
PT. TWO WIN INDONESIA
41
10
PT. TWO WIN INDONESIA
JL. RAYA DAAN MOGOT KM 14

02.589.439.5NO. 6H SUMURBOR,
034.000
CENGKARENG JAKARTA BARAT
42
11
PT. PRASTIKA
02.649.376.7- JL. AL IKHSAN NO. 28 JAKARTA

000011/PPH23/PKM/VI/2013
009.000
TIMUR
001/G/P-PKM/7/13
30.00
43
44
Total WHT Art. 23
149,226,500
2,984,560 ###
149,226,500
2,984,530
30
46
47
WHT Art. 26
48
49
50
51
Total WHT Art. 26
52
Total WHT Art. 23/26
149,226,500
2,984,560
149,226,500
2,984,530
30
53
54
WHT 4(2)
55
56
57
58
59
60
61
62
63
64
65
Total WHT Art. 4(2)
- ###
#REF!
#REF!
Description
Total Income Tax Art
21
Tax Base
Income Tax
433,000,000
MAP & KJS Code
29,061,125 411121 (100)
66
67
68
69
70
71
72
73

23
Art. 23 on rent and other
incomes in connection
with the use of assets
Art. 23 on services
Art. 23 on Royalty
26
52,276,500
1,045,530
52,276,500
-
Art. 26 on Services
75
Art. 26 on Royalty
- 411124 (100)
1,045,530 411124 (104)
- 411124 (103)
Art. 26 on Dividend
74
411127 (101)
411127 (104)
411127 (103)
76
77
78
79
80

4(2)
Art. 4(2) on Land and
Building Rental
Art. 4(2) on Dividend
Art. 4(2) on Pelaksana
Konstruksi
411128 (403)
411128 (419)
411128 (409)
81
82

25
165,399,400 411126 (100)
83
84
85
86
87
TOTAL
485,276,500
195,506,055
VAT OFFSHORE
VAT BKP tidak berwujud
dari luar daerah pabean
10%
- 411211 (101)
88
89
000004/PPH23/PKM/VI/2013
36
45

2014
35
02.144.246.2- JL. LETJEN MT. HARYONO

001.000
KAV22 JAKARTA 13630
02.670.764.6NO. 6H SUMURBOR,
034.000
02.589.439.5NO. 6H SUMURBOR,
034.000
02/PKM2/05-13/1828
000002/PPH23/PKM/VI/2013
GRAND TOTAL
485,276,500
195,506,055
96,950,000
1,939,000

NPWP : 01.060.244.9-092.000
No
Nama Vendor
1 PT. TWO WIN INDONESIA

2 PT. TRIKARYA KENCANA MAKMOER
3 PT. BANGUN WAHANA JAYABHAKTI
4 PT. INDIKA JASA PARAMA
5 PT. MULTICORA PUTRA MAKMOER
6 PT. DAYA KOBELCO CONSTRUCTION MACHINERY INDONESIA
7 CV. WIRA PERSADA SEJAHTERA
8 PT. TOWER PUTRA INDONESIA
9 PT. PRASTIKA
10 DEUTSCHE BANK
11 CREDIT SUISSE BANK
12 STANDARD CHARTERED BANK
13 PT. SPEKTRIS METALAB
14 PT. SAMATOR
15 PT. INDUCHTOTHERM INDONESIA
16 PT. EKATAMA PUTRA PERKASA
17 PT. COLUMBIA CHROME INDONESIA
18 IBRAHIM SOEMEDI
19 PT. DUMA NUSATAMA
20
21
22
NPWP
02.589.439.5-034.000
02.144.246.2-001.000
01.804.728.2-048.000
02.312.675.8-004.000
01.949.700.7-432.000
02.005.464.9-059.000
01.844.993.4-417.000
02.670.764.6-034.000
02.649.376.7-009.000
00.000.000.0-000.000
00.000.000.0-000.000
00.000.000.0-000.000
21.015.372.2-028.000
01.109.418.2-631.000
02.744.156.7-431.000
01.393.966.5-073.000
01.069.456.0-045.000
06.495.526.3-075.000
01.609.395.7-432.001
JL. RAYA DAAN MOGOT KM 14 NO. 6H SUMURBOR, CENGKARENG JAKARTA BARAT

JL. LETJEN MT. HARYONO KAV22 JAKARTA 13630
RUKO GRAND PRIMA BINTARA NO. 51, JL. TERUSAN I GUSTI NGURAH RAI, BINTARA, BEKASI BARAT 17134
JL. RAYA BEKASI KM. 21 RT: 005, RW 003, KELURAHAN RAWA TERATE, KECAMATAN CAKUNG, JAKARTA TIMUR 1392
SENTRA NIAGA KALIMALANG BLOK B 4 NO. 21 JL. AHMAD YANI, BEKASI 17144
PONDOK INDAH OFFICE TOWER SUITE
JL. PERKUTUT KAV. BLOK J/186 CILEGON
JL. RAYA DAAN MOGOT KM 14 NO. 6H SUMURBOR, CENGKARENG JAKARTA BARAT
JL. AL IKHSAN NO. 28 JAKARTA TIMUR
TANAH ABANG 1-12D JAKARTA 10160

GEDUNG GRAHA PANGERAN LT. 8 JL. A YANI 286, DUKUH MENANGGAL, GAYUNGAN, SURABAYA, JAWA TIMUR
JL. FLORES II BLOCK C7 NO. 4 KWS INDUSTRI MM2100, MEKER WANGI, CIKARANG BARAT, BEKASI
JL. PANGERAN JAYAKARTA 141 BLOK 1 NO. 5 JAKARTA PUSAT
JL.RAYA CAKUNG CILINCING NO. 16 RT. 004/05, SEMPER TIMUR CILINCING
JL. A RAYA NO.1 RT. 011 RW. 003 KARANG ANYAR, JAKARTA PUSAT
JL. RAYA NAROGONG NO. 105 KM 12 BANTAR GEBANG, BEKASI 17310
PERUBAHAN ALAMAT (ALAMAT SEBELUMNYA)
4(2)

NPWP : 01.060.244.9-092.000
Nama Karyawan
IBRAHIM SOEMEDI
IBRAHIM SOEMEDI
BULAN
FEB
MARCH
Penghasilan Bruto
27,600,000
13,800,000
IBRAHIM SOEMEDI
IBRAHIM SOEMEDI
IBRAHIM SOEMEDI
IBRAHIM SOEMEDI
IBRAHIM SOEMEDI
IBRAHIM SOEMEDI
IBRAHIM SOEMEDI
IBRAHIM SOEMEDI
IBRAHIM SOEMEDI
IBRAHIM SOEMEDI
Nama Karyawan
Nama Karyawan
Nama Karyawan
Nama Karyawan
Nama Karyawan
Nama Karyawan
Nama Karyawan
Nama Karyawan
Nama Karyawan
BULAN
BULAN
BULAN
BULAN
BULAN
BULAN
BULAN
BULAN
BULAN
Dasar Pemotongan
50%
Dasar Pemotongan PPh Kumulatif
13,800,000
13,800,000
6,900,000
20,700,000
20,700,000
20,700,000
20,700,000
20,700,000
20,700,000
20,700,000
20,700,000
20,700,000
20,700,000
20,700,000
Dasar Pemotongan
50%
Penghasilan Bruto
Nama Karyawan
Nama Karyawan
Nama Karyawan
Nama Karyawan
BULAN
BULAN
BULAN
BULAN
BULAN
Penghasilan Bruto
Penghasilan Bruto

-
Tarif Pasal 17
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
Tambahan Tarif
Total Akumulatif PPh 21
(no NPWP)
Terutang (s.d. bulan ini)
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
PPh Pasal 21 Terutang

0
0
0
0
0
0
0
0
0
0
0
0
0

-
Tarif Pasal 17
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
Tambahan Tarif
(has NPWP)
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

-
Tarif Pasal 17
5%
Tambahan Tarif
(no NPWP)
120%
0

0

0
0
0
0
0
0
0
0
0

-
Tarif Pasal 17
5%
5%
5%
5%
5%
5%
5%
5%
5%
Tambahan Tarif
(no NPWP)
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0

-
Tarif Pasal 17
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
Tambahan Tarif
(has NPWP)
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0

0
0
0
0
0
0
0
0
0
0
0

-
Tarif Pasal 17
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
Tambahan Tarif
(has NPWP)
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

-
Tarif Pasal 17
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
Tambahan Tarif
(no NPWP)
100%
0
100%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0

0
0
0
0
0
0
0
0
0
0
0
0

-
Tarif Pasal 17
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
Tambahan Tarif
(has NPWP)
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0

0
0
0
0
0
0
0
0
0
0
0
5%
Dasar Pemotongan
50%
Penghasilan Bruto
Penghasilan Bruto
Dasar Pemotongan
50%
Penghasilan Bruto
Penghasilan Bruto
Dasar Pemotongan
50%
Penghasilan Bruto
Penghasilan Bruto

0
0
0
0
0
0
0
0
0
0
0
0
Dasar Pemotongan
50%
Penghasilan Bruto
Nama Karyawan
Tambahan Tarif
(no NPWP)
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
120%
0
Dasar Pemotongan
50%
Penghasilan Bruto
Dasar Pemotongan
50%
120%

0
0
0
0
0
0
0
0
Ok
Ok
honorer
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
0
0
0
0
0
0
0
0
Ok
Ok
Ok
Ok
Ok
Ok
Ok
Ok
0
0
Ok
Ok
- Ok
Tarif Pasal 17
5%
5%
5%
5%
5%
5%
5%
5%

-
Tarif Pasal 17
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
Tambahan Tarif
(no NPWP)
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0

0
0
0
0
0
0
0
0
0
0
0
0
0

-
Tarif Pasal 17
5%
5%
5%
5%
5%
Tambahan Tarif
(no NPWP)
120%
0
120%
0
120%
0
120%
0
120%
0

0
0
0
0
0
- Ok
-

-
Tarif Pasal 17
5%
15%
15%
15%
15%
Tambahan Tarif
(no NPWP)
100%
0
100%
0
100%
0
100%
0
100%
0

0
0
0
0
0

-
Tarif Pasal 17
5%
5%
5%
5%
5%
Tambahan Tarif
(no NPWP)
100%
0
100%
0
100%
0
100%
0
100%
0

0
0
0
0
0
- Ok
-

-
Dasar Pemotongan
50%
Ok
Dasar Pemotongan
50%
Tambahan Tarif
(has NPWP)
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
100%
0
Dasar Pemotongan
50%
Dasar Pemotongan
100%
690,000
345,000
-
Tarif Pasal 17
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
Dasar Pemotongan
50%
Penghasilan Bruto

690,000
345,000
0
0
0
0
0
0
0
0
0
0

-
Dasar Pemotongan
50%
Penghasilan Bruto
Tambahan Tarif
(no NPWP)
100%
690,000
100%
1,035,000
100%
1,035,000
100%
1,035,000
100%
1,035,000
100%
1,035,000
100%
1,035,000
100%
1,035,000
100%
1,035,000
100%
1,035,000
100%
1,035,000
100%
1,035,000
Dasar Pemotongan
50%
Penghasilan Bruto
Tarif Pasal 17
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
Tenaga Ahli
Ok
Commissioner Fee

PKM - 3rd Draft Art.23 June 2013 - MS

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

PKM - 3rd Draft Art.23 June 2013 - MS

Uploaded by

Copyright:

Available Formats

PT.

PANGERAN KARANG MURNI

EGANGSAAN 2 KELAPA GADING JAKARTA

WHT SLIP NUMBER

Withholding Tax Calculation for the Month of June,2013

Tax Base (IDR) - Based

Permanent Employee (46 Persons)

Non Employee - Ongoing Income

Commissioner - Non employee ()

Based on client information

Total WHT Art. 21

CV. WIRA PERSADA SEJAHTERA

PT. DAYA KOBELCO CONSTRUCTION

PT. INDIKA JASA PARAMA

01.844.993.4- JL. PERKUTUT KAV. BLOK J/186

Jasa Penyedia Tenaga Kerja

Biaya Management Fee 01 s.d 30 Juni

Based on SPM (ada invoice)

Jasa Penyedia Tenaga Kerja

Biaya Management Fee 01 s.d 30 Juni

Based on SPM (ada invoice)

Jasa Penyedia Tenaga Kerja

Biaya Management Fee 01 s.d 30 Juni

Based on SPM (ada invoice)

Jasa Penyedia Tenaga Kerja

Biaya Management Fee 01 s.d 30 Juni

Based on SPM (ada invoice)

Jasa Penyedia Tenaga Kerja

Biaya Management Fee 01 s.d 30 Juni

Based on SPM (ada invoice)

Jasa Penyedia Tenaga Kerja

Biaya Management Fee 01 s.d 30 Juni

Based on SPM (ada invoice)

Jasa Penyedia Tenaga Kerja

Biaya Management Fee 01 s.d 30 Juni

based on invoice (wasn't paid)

Jasa Penyedia Tenaga Kerja

Upah pekerja outsourcing PT Prastika

based on invoice (wasn't paid)

PT. TRIKARYA KENCANA MAKMOER

PT. MULTICORA PUTRA MAKMOER

PT. TRIKARYA KENCANA MAKMOER

PT. TRIKARYA KENCANA MAKMOER

PT. TOWER PUTRA INDONESIA

PT. TWO WIN INDONESIA

PT. TWO WIN INDONESIA

JL. RAYA DAAN MOGOT KM 14

02.649.376.7- JL. AL IKHSAN NO. 28 JAKARTA

Total WHT Art. 23

Total WHT Art. 26

Total WHT Art. 23/26

Total WHT Art. 4(2)

MAP & KJS Code

29,061,125 411121 (100)

Total Income Tax Art

Total Income Tax Art

Total Income Tax Art

165,399,400 411126 (100)

based on invoice (wasn't paid)

Based on SPM (ada invoice)

Biaya Management Fee 01 s.d 30 Juni

02.144.246.2- JL. LETJEN MT. HARYONO

PT. PANGERAN KARANG MURNI