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    MP

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    13 views8 pages

    MP Kasus 1

    Uploaded by

    Tri Oka Putra
    MP

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 8

    Opsi 1: Usaha Perseorangan

    MAYO
    Revenue
    Biaya
    Bunga (20% x Rp 5.000.000.000)
    Biaya administrasi dan umum
    Gaji Mayo
    Profit
    Pajak (30% x Profit Fiskal)
    Net Income

    AKUNTANSI
    Rp4,000,000,000.00
    Rp1,000,000,000.00
    Rp1,000,000,000.00
    Rp600,000,000.00
    Rp1,400,000,000.00
    Rp600,000,000.00
    Rp800,000,000.00

    NEISS
    AKUNTANSI
    Revenue
    Bunga (20% x Rp 5.000.000.000)
    Profit
    Pajak (30% Profit Fiskal)
    Net Income

    Rp1,000,000,000.00
    Rp1,000,000,000.00
    Rp300,000,000.00
    Rp700,000,000.00

    Opsi 2: Bentuk Usaha CV

    Revenue
    Biaya
    Biaya administrasi dan umum
    Gaji Mayo
    Gaji Neiss
    Profit
    Pajak (25% x Profit Fiskal)
    Net Income

    AKUNTANSI
    Rp4,000,000,000.00
    Rp1,000,000,000.00
    Rp600,000,000.00
    Rp600,000,000.00
    Rp1,800,000,000.00
    Rp750,000,000.00
    Rp1,050,000,000.00

    Opsi 2: Bentuk Usaha PT

    Revenue
    Biaya
    Biaya administrasi dan umum
    Gaji Mayo
    Gaji Neiss

    AKUNTANSI
    Rp4,000,000,000.00
    Rp1,000,000,000.00
    Rp600,000,000.00
    Rp600,000,000.00

    Profit
    Pajak (25% x Profit Fiskal)
    Net Income

    Rp1,800,000,000.00
    Rp750,000,000.00
    Rp1,050,000,000.00

    Pph Terutang atas penerimaan Dividen*


    Net Income (Rp1,050,000,000.00/2)
    Pajak Dividend (10%)
    Net Income Mayo dan Neiss

    Rp525,000,000.00
    Rp52,500,000.00
    Rp472,500,000.00

    Ket= * Karena dividen payout ratio 100% dan kepemilikan modal masing-masing 50%, maka Net Income dibagi dua

    Tingkat Bunga agar ROI Mayo sama dengan ROI Neiss


    ROI Mayo = ROI Neiss
    (Revenue - Biaya) - Pajak + Gaji Mayo = Revenue - Pajak
    (4-Bunga-1-0.6)-[(3-Bunga)*30%]+0.6 = Bunga - 30%Bunga
    2.4-Bunga-0.9+0.3 Bunga+0.6 = 0.7 Bunga
    2.1 = 1.4 Bunga
    Bunga = 1.5
    Maka
    Rp 1,500,000,000.00 = Rp 5,000,000,000.00 x Tingkat Bunga
    Rp1,500,000,000.00
    Tingkat Bunga =
    Rp5,000,000,000.00
    = 30%

    FISKAL
    Rp4,000,000,000.00
    Rp1,000,000,000.00
    Rp1,000,000,000.00

    ROI Mayo =
    =

    Rp2,000,000,000.00

    FISKAL
    Rp1,000,000,000.00
    Rp1,000,000,000.00

    FISKAL
    Rp4,000,000,000.00

    ROI Neiss =
    =

    Penghasilan dibagi rata maka Rp1,050,000,000.00 /2 = Rp 525,000


    ROI Mayo akan sama dengan ROI Neiss

    Rp1,000,000,000.00
    ROI Opsi 2 =
    Rp3,000,000,000.00

    FISKAL
    Rp4,000,000,000.00
    Rp1,000,000,000.00

    Rp3,000,000,000.00

    ROI Mayo akan sama dengan ROI Neiss


    ROI Opsi 3 =
    =

    0%, maka Net Income dibagi dua untuk Mayo dan Neiss

    (dalam Rp 000,000,000.00)

    gkat Bunga

    Rp 800,000,000.00 + Rp 600,000,000.00
    Rp5,000,000,000.00
    28%

    Rp 700,000,000.00
    Rp5,000,000,000.00

    x 100%

    x 100%

    14%

    ata maka Rp1,050,000,000.00 /2 = Rp 525,000,000.000


    a dengan ROI Neiss
    Rp1,125,000,000.00
    Rp5,000,000,000.00
    22.50%

    x 100%

    a dengan ROI Neiss


    Rp1,072,500,000.00
    Rp5,000,000,000.00
    21.45%

    x 100%

    (2) Beban Pajak per


    bentuk usaha
    Beban Pajak PPh
    Bentuk Usaha Perorangan

    MAYO
    NEISS
    Total
    Rp
    Rp
    Rp
    600,000,00 300,000,00 900,000,00
    0.00
    0.00
    0.00

    Bentuk Usaha CV (PPh


    Rp
    Rp
    Rp
    dibagi 2)
    375,000,00 375,000,00 750,000,00
    0.00
    0.00
    0.00
    Bentuk Usaha PT ((PPh
    Rp
    Rp
    Rp
    badan/2) + PPh dividend) 847,500,00 847,500,00 1,695,000,0
    0.00
    0.00
    00.00

    (3)
    Presentase
    terutang terhadap
    Usaha

    PPh
    Laba
    Presentase

    Bentuk Usaha Perorangan

    Mayo
    Neiss
    Bentuk Usaha CV (Mayo
    + Neiss)

    75%
    30%

    71.43%

    Bentuk Usaha PT (Mayo


    + Neiss)

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