Scribd Logo
Upload

Welcome to Scribd!

  • Viviana Perpajakan Korporasi Tugas Pertemuan 9

    Uploaded by

    viviana
    5 views3 pages

    Original Title

    2042070 Viviana Perpajakan Korporasi Tugas Pertemuan 9

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    5 views3 pages

    Viviana Perpajakan Korporasi Tugas Pertemuan 9

    Uploaded by

    viviana

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 3

    No. Tgl.

    FP PK / PM DPP PPN Keterangan

     1.  1 April PK   Rp.300.000.000 Rp. 30.000.000  


    (10%) 

     2. 4 April PM April : Rp. 500.000.000 x 20% = Rp.  Rp. 10.000.000  


    100.000.000 

    3. 5 April PK Import USD 20.000 Rp. 35.376.000


    Insurance USD 1.000
    Cost USD 3.000
    CIF USD 24.000
    Bea Masuk (10%x24.000) = 2.400
    26.400 X Rp. 13.400 = Rp. 353.760.000

    4. 6 April Konsiyasi sudah


    tidak dikenakan
    PPN, hanya akan
    termasuk apabila
    sudah terjual.

    5. 7 April PM April : Rp. 600.000.000 x 30% = Rp. 18.000.000


    Rp.180.000.000

    6. 10 April PM Rp. 400.000.000 Rp. 40.000.000

    7. 11 April PK Rp. 400.000.000 x 60% = Rp. 240.000.000 Rp. 24.000.000

    8. 12 April PK Rp. 600.000.000 Rp. 60.000.000


    9. 13 April PK Rp. 60.000.000 + Rp. 23.000.000 = Rp. Rp. 8.300.000
    83.000.000

    10. 14 April PM Rp. 13.500 x (100.000+10.000+3.000) = Rp. Untuk ekspor tarif


    1.525.500.000 ppnnya 0%

    11. 15 April Belum menerima


    pembayaran

    12. 18 April PK Rp. 200.000.000 x 80% = Rp. 160.000.000 Rp. 16.000.000

    13. 19 April PK Rp. 300.000.000 Rp. 30.000.000

    14. 20 April PM Rp. 900.000.000 Rp. 90.000.000

    15. 21 April Tidak ada transaksi


    pajak karena belum
    menerima
    pembayaran

    16. 22 April PK Rp. 220.000.000 + Rp. 150.000.000 + Rp. Rp. 11.400.000


    200.000.000 = Rp. 570.000.000 x 20% =
    Rp. 114.000.000

    17. 25 April PK Rp. 50.000.000 (Rp. 5.000.000)

    18. 26 April PM 30% x Rp. 600.000.000 = Rp. 180.000.000 Rp. 18.000.000

    19. 27 April PK Rp. 100.000.000 Rp. 10.000.000


    20. 28 April PK Rp. 900.000.000 Rp. 90.000.000

    21. 28 April PK Rp. 20.000.000 Rp. 2.000.000


    Rp. 66.000.000 Rp. 6.600.000

    22. 29 April PK Rp. 40.000.000 Rp.4.000.000

    23. 29 April PM Rp. 60.00.000 Rp.6.000.000

    24. 29 April PM Rp.800.000.000 Rp. 80.000.000


    Rp. 2.000.000.000 x 25% = Rp. Rp. 50.000.000
    500.000.000

    PM : Rp. 312.000.000

    PK : Rp. 332.676.000

    Kurang bayar : Rp. 20.676.000

    You might also like