Sheet1TahunPh neto fiskalKompensasiDari tahunSisa kompensasiKetaranganPhKP2002(1,000,000,000)0.00.02003(600,000,000)0.00.020040.00.00.02005200,000,000(200,000,000)2002(800,000,000)0.02006300,000,000(300,000,000)2002(500,000,000)0.02007400,000,000(400,000,000)2002(100,000,000)expired0.02008500,000,000(500,000,000)2003(100,000,000)expired0.02009600,000,0000.00.0600,000,000

TahunPh neto fiskalKompensasiDari tahunSisa kompensasiKetaranganPhKP2002(1,000,000,000)0.00.02003(600,000,000)0.00.020040.00.00.02005300,000,000(300,000,000)2002(700,000,000)0.02006400,000,000(400,000,000)2002(300,000,000)0.02007500,000,000(300,000,000)20020.0(200,000,000)2003(400,000,000)0.02008200,000,000(200,000,000)2003(200,000,000)expired0.02009600,000,0000.00.0600,000,000TahunPh neto fiskalKompensasiDari tahunSisa kompensasiKetaranganPhKP2002(1,000,000,000)0.00.02003(600,000,000)0.00.020040.00.00.02005300,000,000(300,000,000)2002(700,000,000)0.02006400,000,000(400,000,000)2002(300,000,000)0.02007(100,000,000)2002(300,000,000)expired0.02008200,000,000(200,000,000)2003(400,000,000)expired0.02009600,000,000(100,000,000)20070.0500,000,000

Sheet2Ph neto fiskal1,000,000,000Kompensasi kerugian100,000,000PhKP900,000,000Dibulatkan penuh dalam ribuan rupiah ke bawahPPh terutang

Tarif Pasal 17 (1) huruf b: Peredaran bruto > 50M - Tahun 2009Peredaran bruto52,000,000,000DE42,000,000,000Ph neto fiskal10,000,000,000Kompensasi kerugian0.0PhKP10,000,000,000PPh = 28% x 10.000.000.0002,800,000,000

Tarif Pasal 17 (2a): Peredaran bruto > 50M - Tahun 2010Peredaran bruto52,000,000,000DE42,000,000,000Ph neto fiskal10,000,000,000Kompensasi kerugian0.0PhKP10,000,000,000PPh = 25% x 10.000.000.0002,500,000,000

Tarif Pasal 17 (2b): Perusahaan publik dan memenuhi syarat: 2010Peredaran bruto52,000,000,000DE42,000,000,000Ph neto fiskal10,000,000,000Kompensasi kerugian0.0PhKP10,000,000,000PPh = 20% x 10.000.000.0002,000,000,000

Tarif Pasal 31EUsaha Kecil (Peredaran brutonya 4,8 M dan