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  • Perpajakan Internasional-03 Feb

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    Bony Feryanto Maryono
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    The document contains a table showing tax calculations for a company with net income of 80 in different scenarios with and without tax relief deductions. It shows the company's effective tax rate ranges from 25% to 40% depending on the scenario. A second table shows profit margins for different parts of a supply chain from manufacturer to distributor, with the distributor's margin being the highest at 7.8% and the manufacturer's margin at 10%.

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    perpajakan internasional-03 feb.xlsx

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    The document contains a table showing tax calculations for a company with net income of 80 in different scenarios with and without tax relief deductions. It shows the company's effective tax rate ranges from 25% to 40% depending on the scenario. A second table shows profit margins for different parts of a supply chain from manufacturer to distributor, with the distributor's margin being the highest at 7.8% and the manufacturer's margin at 10%.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    5 views2 pages

    Perpajakan Internasional-03 Feb

    Uploaded by

    Bony Feryanto Maryono
    The document contains a table showing tax calculations for a company with net income of 80 in different scenarios with and without tax relief deductions. It shows the company's effective tax rate ranges from 25% to 40% depending on the scenario. A second table shows profit margins for different parts of a supply chain from manufacturer to distributor, with the distributor's margin being the highest at 7.8% and the manufacturer's margin at 10%.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 2

    No Relief Deduction ExemptionFull credit Ordinary

    Ph Netto DN 50 50 50 50 50
    Ph Netto LN 30 18 0 30 30
    Total Ph Netto 80 68 50 80 80 Max KPLN
    PPh 25% 20 17 12.5 20 20 Ph LN
    (-) Kredit Pajak LN 0 0 0 12 7.5 Pn KP
    Pajak di DN 20 17 12.5 8 12.5
    Total Pajak di DN & LN 32 29 24.5 20 24.5 30
    % Pajak efektif 40% 36% 31% 25% 31% 80

    RPM
    Distributor
    HPP 56
    Margin 20% x 70 7.80%
    Harga Jual 70 5.60%
    2.12%
    7.50%
    Manufaktur
    HPP 40
    Margin 10
    Harga jual 50
    x PPh terutang

    20 7.5

    Min 2.12%
    Q1 4.73%
    Q2-median 6.55% 4.52%
    Q3 7.58%
    Max 7.80%
    Actual Profit 2.03%

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