PT DUA KELINCI

PEREDARAN BRUTO (PB) Rp 45,000,000,000 >4,8M

PB dikenai PPh Final Rp 5,000,000,000
PN Rp 40,000,000,000

PKP 2020 Rp 5,800,000,000

NON-DEDUCTIBLE EXPENSE Rp 200,000,000
PKP 2020 Rp 5,600,000,000

KERUGIAN 2018 (BELUM KOMPENSASI) Rp 100,000,000

PKP 2020 Rp 5,500,000,000

PKP fasilitas : Rp 660,000,000 = 4,8 M / 40 M x 5,5M

PKP non - fasilitas : Rp 4,840,000,000 =5,5 M - 660 juta

PPh terutang
50 % x 22% x PKP fasilitas Rp 72,600,000
22% x non-fasilitas Rp 1,064,800,000
PPh badan terutang Rp 1,137,400,000
0 M x 5,5M
PT CHRISTIAN TBK

PB Rp 52,000,000,000
TOTAL DEDUCTIBLE EXPENSE Rp 14,000,000,000
PENGH NON-OP Rp 3,000,000,000
PKP 2020 Rp 35,000,000,000 = (52 M - 14 M - 3 M)

KREDIT PAJAK PPH 22 Rp 30,000,000

KREDIT PAJAK PPH 24 Rp 15,000,000

PPh kurang bayar 2020 Rp 34,955,000,000