pajak 1 - 26 maret 2015 (solusi) - revisi

Upload: clarapatricia2

Post on 03-Mar-2016

214 views

Category:

Documents


0 download

DESCRIPTION

pajak

TRANSCRIPT

  • 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)

  • 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

  • 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

  • 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

    Sheet2