Muhammad Fadillah

2011070588
Manajemen Perpajakan
S1 Akuntansi Karyawan Jakarta

Komersial

Income 6,000,000,000.00
Cogs 5,145,000,000.00
Gross Margin 855,000,000.00

Expenses
Gaji, Komisi dll 310,000,000.00
Premi Asuransi 17,500,000.00
Biaya Listrik dan Telepon 58,000,000.00
Biaya Perjalanan dinas 55,000,000.00
Biaya Iklan dan Promosi 50,000,000.00
Biaya Pemeliharaan 27,000,000.00
Penyusutan 220,125,000.00
Pajak & Retribusi 5,500,000.00
Biaya Pengeluaran lainnya 10,000,000.00
Total Exp 753,125,000.00
Laba usaha 101,875,000.00

Penghitungan pajak Asumsi Koreksi Fiskal & Pph pasal 31E

Tahun 2020 Perseorangan

Income 6,000,000,000.00
Cogs 5,145,000,000.00
Gross Margin 855,000,000.00

Expenses :
Salary exp 300,000,000.00
Insurance 16,500,000.00
Biaya Listrik dan Telepon 56,000,000.00
Biaya Perjalanan dinas 35,000,000.00
Advertising Exp 40,000,000.00
Biaya Pemeliharaan 25,500,000.00
Depreciation 220,125,000.00
Tax & Retribution 600,000.00
Miscellaneous expense 9,000,000.00
Operating expense 702,725,000.00
Net Income Before Tax 152,275,000.00

PTKP K/3 72,000,000.00

PKP 80,275,000.00

pph terutang
5%*50000000 2,500,000.00
15%*30275000 4,541,250.00

pph kurang bayar 7,041,250.00

Kredit Pajak Pph pasal 25 16,500,000.00

Pph kurang (lebih Bayar) - 9,458,750.00

Berdasarkan Ilustrasi perhitungan diatas, maka sebaiknya, budi

memilih badan usaha perorangan karena dengan begitu beban
pajak budi lebih ringan dibanding badan usaha berbentuk CV atau
PT
Koreksi Fiskal

- 6,000,000,000.00
- 5,145,000,000.00
855,000,000.00

10,000,000.00 300,000,000.00
1,000,000.00 16,500,000.00
2,000,000.00 56,000,000.00
20,000,000.00 35,000,000.00
10,000,000.00 40,000,000.00
1,500,000.00 25,500,000.00
- 220,125,000.00
4,900,000.00 600,000.00
1,000,000.00 9,000,000.00
50,400,000.00 702,725,000.00
152,275,000.00

CV/Firma PT

6,000,000,000.00 6,000,000,000.00
5,145,000,000.00 5,145,000,000.00
855,000,000.00 855,000,000.00

300,000,000.00 300,000,000.00
16,500,000.00 16,500,000.00
56,000,000.00 56,000,000.00
35,000,000.00 35,000,000.00
40,000,000.00 40,000,000.00
25,500,000.00 25,500,000.00
220,125,000.00 220,125,000.00
600,000.00 600,000.00
9,000,000.00 9,000,000.00
 702,725,000.00 702,725,000.00
Laba Bersih 152,275,000.00 152,275,000.00
PTKP - -
PKP 152,275,000.00 152,275,000.00
PPh Terutang fasilitas 31 E
(4.8M/6M*152,275,000) 121,820,000.00 121,820,000.00

(121,820,000*50%*22%) 13,400,200.00 13,400,200.00

pph terutang tanpa fasilitas 31 E 6,700,100.00 6,700,100.00

22%(152,275,000-121,820,000)

PPh kurang bayar 20,100,300.00 20,100,300.00

16,500,000.00 16,500,000.00
3,600,300.00 3,600,300.00