pajak 1 - 26 maret 2015 (solusi) - revisi
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pajakTRANSCRIPT
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Jawaban Pertanyaan (1)Laba Komersial
Pendapatan 70,000,000,000 HPP 55,000,000,000 Laba Kotor 15,000,000,000 Beban:Beban Gaji 3,000,000,000 Beban Adm 1,300,000,000 Beban Transportasi 800,000,000 Beban Depr & Pemeliharaan 800,000,000 Beban Air, Telepon, & Listrik 400,000,000 Beban Lain-Lain 5,400,000,000 Total Beban 11,700,000,000 Laba Bersih 3,300,000,000
Jawaban Pertanyaan (2)Laba Usaha Setelah KoreksiHonor Pak Gunawan DosenHonor Pak Gunawan TrainerGaji Bu Gita DosenHonor Ibu Gita TrainerTotal PenghasilanTPKP:WP 24,300,000 Menikah 2,025,000 Tanggungan 4,050,000 Istri Digabung 24,300,000
PKP
Jawaban Pertanyaan (3)Kredit Pajak:PPh 21 honor pak gunawan dosen 1,000,000 PPh 21 honor pak gunawan trainer 500,000 PPh 21 bu gita dosen 18,355,000 PPh 21 bu gita trainer 1,500,000 PPh 22 bendaharawan 560,000,000 PPh 23 dipotong pihak lain 100,000,000 Angsuran PPh 25 500,000,000 Kredit Pajak
Jawaban Pertanyaan (4)
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PKPPPh 21:5% x 50,000,000 2,500,000 15% x 200,000,000 30,000,000 25% x 250,000,000 62,500,000 30% x 6,355,325,000 1,906,597,500 PPh 21 TerutangKredit PajakPPh Kurang Bayar
Jawaban Pertanyaan (5)Laba Usaha Setelah KoreksiHonor Pak Gunawan DosenHonor Pak Gunawan TrainerGaji Bu Gita DosenHonor Ibu Gita TrainerPenghasilan Tidak Teratur - ProyekPerkiraan Penghasilan
PTKPWP 24,300,000 Menikah 2,025,000 Tanggungan 4,050,000 Istri Digabung 24,300,000
PKPPPh 21:5% x 50,000,000 2,500,000 15% x 200,000,000 30,000,000 25% x 250,000,000 62,500,000 30% x 2,555,325,000 766,597,500 PPh 21 Terutang
Kredit Pajak:PPh 21 honor pak gunawan dosen 1,000,000 PPh 21 honor pak gunawan trainer 500,000 PPh 21 bu gita dosen 18,355,000 PPh 21 bu gita trainer 1,500,000 PPh 22 bendaharawan (selain proyek khusus ESDM) 260,000,000 PPh 23 dipotong pihak lain 100,000,000 Kredit Pajak
Biaya AngsuranAngsuran PPh 25 Per Bulan
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Koreksi Fiskal Laba Fiskal######
15,000,000,000
50,000,000 2,950,000,000 1,300,000,000
100,000,000 700,000,000 160,000,000 640,000,000 80,000,000 320,000,000 2,920,000,000 2,480,000,000
8,390,000,000 6,610,000,000
6,610,000,000 40,000,000 20,000,000 180,000,000 60,000,000 6,910,000,000
54,675,000
6,855,325,000
1,181,355,000
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6,855,325,000
2,001,597,500 1,181,355,000 820,242,500
6,610,000,000 40,000,000 20,000,000 180,000,000 60,000,000 (3,800,000,000) 3,110,000,000
54,675,000
3,055,325,000
861,597,500
381,355,000
480,242,500 40,020,208
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