perhitungan tarif otomatis + simulasi
DESCRIPTION
Perhitungan Tarif PPh BadanTRANSCRIPT
Tarif Auto
PPH BADANPPH ORANG PRIBADIPh Bruto4,800,000,000
iswahono: isi berapa penghasilan brutoPh Bruto90,000,000,000
iswahono: isi berapa penghasilan brutoLaba Bersih
(fiskal)720,000,000
iswahono: isi berapa laba bersih fiskalnyaLaba Bersih
(fiskal)100,000,000
iswahono: isi berapa laba bersih fiskalnya (hanya diisi jika
menggunakan pembukuanPPh dipot/put500,000
iswahono: isi berapa pph yg dipotong/dipungut pihak lainPPh
dipot/put500,000
iswahono: isi berapa pph yg dipotong/dipungut pihak lainPPh Psl.25
sdh dbyr0
iswahono: isi berapa pph pasal 25 yg telah dibayarPPh Psl.25 sdh
dbyr0
iswahono: isi berapa pph pasal 25 yg telah dibayar
Tahun Pajak2001-200820092010
Dst.2001-200420052006-20082009-dst.NormaPTKPYaTidakPh
BrutoRp4,800,000,000Rp4,800,000,000Rp4,800,000,000Ph
Bruto90,000,000,000Tidak
iswahono: Pilih apakah menggunakan norma perngitungan neto atau
tidak (pembukuan)TK
iswahono: pilih status perkawinan utk
PTKPTKKK/IPKPRp720,000,000Rp720,000,000Rp720,000,000Ph
Neto100,000,0000123PPh
TerutangRp198,500,000Rp100,800,000Rp90,000,000PTKPRp5,760,000Rp14,400,000Rp15,600,000Rp18,480,00020%
iswahono: isi berapa persentase norma penghitungan neto yang
digunakan2
iswahono: pilih jumlah tanggungan yg diperbolehkan (max. 3
org)2000200520062009(Tarif
Efektif)27.57%14.00%12.50%PKPRp94,240,000Rp85,600,000Rp84,400,000Rp81,520,0002,880,00012,000,00013,200,00015,840,000PPh
TerutangRp10,386,000Rp9,090,000Rp8,910,000Rp7,228,0001,440,0001,200,0001,200,0001,320,0000.00.011.02%7.67%50,000,00010.005,000,00032,984,000100,000,00012.5012,500,000200,000,00021.2542,500,000480,000,00026.35126,500,000500,000,00026.50132,500,0001,000,000,00028.25282,500,0005,000,000,00029.651,482,500,00010,000,000,00029.832,982,500,0001,000,000,000,00030.00299,982,500,0000.00.050,000,00014.007,000,000100,000,00014.0014,000,000200,000,00014.0028,000,000480,000,00014.0067,200,000500,000,00014.5672,800,0001,000,000,00021.28212,800,0005,000,000,00026.661,332,800,00010,000,000,00028.002,800,000,0000.00.050,000,00012.506,250,000100,000,00012.5012,500,000200,000,00012.5025,000,000480,000,00012.5060,000,000500,000,00013.0065,000,0001,000,000,00019.00190,000,0005,000,000,00023.801,190,000,00010,000,000,00025.002,500,000,000Kredit
PajakRp500,000Rp500,000Rp500,000PPh Psl.250.00.00.05760000PPh
NKLRp198,000,000Rp100,300,000Rp89,500,000PPh
dipot/put0.00.00.00.0Kredit PajakPPh Psl.250.00.00.00.0PPh
NKLRp10,386,000Rp9,090,000Rp8,910,000Rp7,228,000PPh
Nihil/Kurang/Lebih BayarILUSTRASI2001-2008TARIFLAPISANPPh
TERUTANGAngsuran PPh Pasal
25Rp865,500Rp757,500Rp742,500Rp602,333Angsuran PPh Pasal
2510%Rp50,000,000Rp5,000,00015%Rp50,000,000Rp7,500,00030%Rp620,000,000Rp186,000,000ILUSTRASIPPh
TerutangRp198,500,0002001-200420052006-20082009-dst.PTKPILUSTRASIWajib
Pajak Sendiri2,880,00012,000,00013,200,00015,840,0002009Peredaran
BrutoRp4,800,000,000Kawin0.00.00.00.0PKPRp720,000,000Istri Bekerja
(selain pegawai)0.00.00.00.0
PKP yg dpt Fasilitas=Rp4,800,000,000xRp720,000,000Tanggungan2,880,0002,400,0002,400,0002,640,000Rp4,800,000,000Jumlah PTKP5,760,00014,400,00015,600,00018,480,000
=Rp720,000,000PPh Terutang2001-20042005LapisanTarifPPh terutangLapisanTarifPPh terutangPKP yg tdk dpt Fasilitas=Rp720,000,000-Rp720,000,000
=0.025,000,0005%1,250,00025,000,0005%1,250,00025550525,000,00010%2,500,00025,000,00010%2,500,000501025015PPh Terutang44,240,00015%6,636,00035,600,00015%5,340,0001001550025Fasilitas (tarif 14%)=Rp100,800,0000.025%0.00.025%0.02002530non fasilitas (tarif 28%)=0.00.035%0.00.035%0.035Rp100,800,00094,240,00010,386,00085,600,0009,090,000
ILUSTRASIPPh Terutang2006-20082009-dst.2010Peredaran BrutoRp4,800,000,000LapisanTarifPPh terutangLapisanTarifPPh terutangPKPRp720,000,000
PKP yg dpt Fasilitas=Rp4,800,000,000xRp720,000,00025,000,0005%1,250,00050,000,0005%2,500,000Rp4,800,000,00025,000,00010%2,500,00034,400,00015%5,160,00031,520,00015%4,728,000=Rp720,000,0000.025%0.00.025%0.00.035%0.00.030%0.0PKP yg tdk dpt Fasilitas=Rp720,000,000-Rp720,000,00084,400,0008,910,00081,520,0007,228,000
=0.0
PPh TerutangISWAHONO 2011Fasilitas (tarif 12.5%)=Rp90,000,000KPP PRATAMA BENGKULUnon fasilitas (tarif 25%)=0.0Rp90,000,000