tahun keterangan alternatif 1 (pinjaman)

ke- 1 biaya penyusutan Rp625,000,000

biaya bunga pinjaman (leasing) Rp266,000,000
biaya pokok leasing -
total biaya fiskal Rp891,000,000
penghematan pph ( tarif 25%) Rp222,750,000
ke-2 biaya penyusutan Rp625,000,000
biaya bunga pinjaman (leasing) Rp171,000,000
biaya pokok leasing -
total biaya fiskal Rp796,000,000
penghematan pph ( tarif 25%) Rp199,000,000
ke-3 biaya penyusutan Rp625,000,000
biaya bunga pinjaman (leasing) Rp63,000,000
biaya pokok leasing -
total biaya fiskal Rp688,000,000
penghematan pph ( tarif 25%) Rp172,000,000
ke-4 biaya penyusutan Rp625,000,000
biaya bunga pinjaman (leasing)
biaya pokok leasing -
total biaya fiskal Rp625,000,000
penghematan pph ( tarif 25%) Rp156,250,000
total penghematan pph (tarif 25%) Rp750,000,000
alternatif 2 (leasing)
-
Rp454,000,000
Rp426,000,000
Rp880,000,000
Rp220,000,000
-
Rp313,000,000
Rp567,000,000
Rp880,000,000
Rp220,000,000
-
Rp123,000,000
Rp757,000,000
Rp880,000,000
Rp220,000,000
Rp750,000,000
-
-
Rp750,000,000
Rp187,500,000
Rp847,500,000
 Nilai Likuidasi
NO ASET Kelompok Nilai Pasar (Rp)
(Rp)
A B
1 Tanaman Menghasilkan 4 54,000,000,000 20,000,000,000
2 Non Tanaman:
a. Bangunan Permanen 5,000,000,000 1,600,000,000
b. Aset Kelompok I 1 600,000,000
c. Kendaraan 2 900,000,000 500,000,000
TO
TA 60,500,000,000 22,100,000,000
L
Tax Rate 25% Asumsi PVIFA
Penyusutan / Thn (Rp) Tax Saving / Thn
Interest / tahun Factor
(Rp)
F=A/D G = F * 25% H I
2,700,000,000 675,000,000 8% 9.818
250,000,000 62,500,000 8% 9.818
150,000,000 37,500,000 8% 3.312
112,500,000 28,125,000 8% 5.747
3,212,500,000 803,125,000

Nilai Likuidasi
NO ASET Kelompok Nilai Pasar (Rp)
(Rp)
A B

1 Tanaman Menghasilkan 4 54,000,000,000 20,000,000,000

2 Non Tanaman:

a. Bangunan Permanen 5,000,000,000 1,600,000,000

b. Aset Kelompok I 1 600,000,000

c. Kendaraan TO 2 900,000,000 500,000,000
TA 60,500,000,000 22,100,000,000
L

Tax Rate 25% Asumsi PVIFA

Penyusutan / Thn (Rp)
Tax Saving / Thn
Interest / tahun Factor
(Rp)
F=A/D G = F * 25% H I
2,700,000,000 675,000,000 8% 9.818
250,000,000 62,500,000 8% 9.818
150,000,000 37,500,000 8% 3.312
112,500,000 28,125,000 8% 5.747
3,212,500,000 803,125,000
 Pajak Revaluasi
Selisih (Rp) Umur Aset
(Rp), 6%
C=A-B D E = 4% * C
34,000,000,000 20 1,020,000,000
0 0
3,400,000,000 20 102,000,000
600,000,000 4 18,000,000
400,000,000 8 12,000,000
38,400,000,000 1,152,000,000

Tax Saving PV
PVA (Rp)
(Rp)

J=G*I K=J-E Rp 1,600,000,000

6,627,150,000 5,607,150,000
613,625,000 511,625,000
124,200,000 106,200,000
161,634,375 149,634,375
7,526,609,375 6,374,609,375

Pajak Revaluasi
Selisih (Rp) Umur Aset
(Rp), 6%
C=A-B D E = 4% * C

34,000,000,000 20 1,360,000,000

0 0

3,400,000,000 20 136,000,000

600,000,000 4 24,000,000
400,000,000 8 16,000,000
38,400,000,000 1,536,000,000

Tax Saving PV
PVA (Rp)
(Rp)

J=G*I K=J-E
6,627,150,000 5,267,150,000
613,625,000 477,625,000
124,200,000 100,200,000
161,634,375 145,634,375
7,526,609,375 5,990,609,375
Penyusutan / Thn Tax Rate 25% Asumsi PVIFA
(Rp) Tax Saving / Thn (Rp) Interest / tahun Factor
F=A/D G = F * 25% H I
2,725,000,000 681,250,000.00 10% 8.514
250,000,000 62,500,000.00 10% 8.514
150,000,000 37,500,000.00 10% 3.17
112,500,000 28,125,000.00 10% 5.335
3,237,500,000 809,375,000.00
 PVA (Rp) Tax Saving PV (Rp)

J=G*I K=J-E
5,800,162,500 4,420,162,500
532,125,000 396,125,000
118,875,000 94,875,000
150,046,875 134,046,875
6,601,209,375 5,045,209,375
 HERU BUDI
NO URAIAN UTAMA
(L) K/2
A Perhitungan Gaji Sebulan.

1 Perhitungan Bruto Sebulan:

a. Gaji Pokok 30,000,000
b. Premi JKK (0,89%) 267,000
c. Premi JKM (0,3%) 90,000
d. Premi JPK (4%) 320,000
e. Premi JHT (3,7%) 1,110,000
f. Tunjangan Transport (22%) 6,600,000
g. Tunjangan Makan (18%) 5,400,000
h. Jumlah 43,787,000
2 Pengurangan:
a. Biaya Jabatan (5%) 500,000
b. Iuran JHT (2%) 600,000
c. Jumlah 1,100,000
3 Penghasilan Neto Sebulan 42,687,000
4 Penghasilan Neto Setahun 512,244,000
5 PTKP 67,500,000
6 PKP 444,744,000
7 PPh Pasal 21 Setahun (5%, 18%, 25%) 87,186,000
8 PPh Pasal 21 Setahun (5%, 15%, 25%) 81,186,000

9 Restitusi PPh Pasal 21 Setahun

6,000,000
VIRA MANZILA
( P ) K/1

19,725,000
175,553
59,175
320,000
729,825
4,339,500
3,550,500
28,899,553

500,000
394,500
894,500
28,005,053
336,060,630
63,000,000
273,060,630
44,265,158
38,265,158

6,000,000