tugas pajak steffi
DESCRIPTION
pphTRANSCRIPT
Mayo
Penghasilan bruto 2,000,000,000
- 750,000,000 Beban Bunga - 495,000,000 Beban Gaji 480,000,000 total Beban - 765,000,000
Penghasilan Neto 1,235,000,000 Dikurangi PTKP - Penghasilan Kena Pajak 1,235,000,000 Tarif PPh (30%) 370,500,000 Net Income (Mayo) 864,500,000
1 beban pajak setiap bentuk usaha orang pribadi (mayo) 370,500,000 orang pribadi (neiss) 148,500,000 CV 312,500,000 Perseroan 87,500,000
2 Penghasilan bruto yang diterima mayo dan neiss untuk setiap badan usaha mayo
3 ROI Neiss (OP) 346.500.000 : 2.500.000.000 = CV Mayo 131.250.000 : 2.500.000.000 CV Neiss 131.250.000 : 2.500.000.000 Perseroan Mayo 118.125.000 : 2.500.000.000 = Perseroan Neiss 118.125.000 : 2.500.000.000 =
Biaya Administrasi dan umum
Mayo Peredaran Bruto 4,000,000,000 Beban operasi - 2,000,000,000 Beban bunga - 1,000,000,000 BUA - 750,000,000 Biaya gaji - Penghasilan neto 250,000,000 (-) PTKP - Penghasilan Kena Pajak 250,000,000 Tarif PPh (30%) 75,000,000
Penghasilan bunga Penghasilan neto (-) PTKP Penghasilan Kena Pajak Tarif PPh (30%)
Total PPh Total Peredaran bruto Tarif pajak efektif
Ekuiti bersih (Net profit)
Ekuiti share PPh atas ekuiti share
Total PPh Penghasilan neto Tarif pajak efektif
PPh atas gaji
Total PPh Total Peredaran bruto Tarif pajak efektif
Neiss
Penghasilan bunga 495,000,000 Penghasilan bruto Penghasilan neto 495,000,000
Dikurangi PTKP - Penghasilan Kena Pajak 495,000,000 Beban Bunga Tarif PPh (30%) 148,500,000 Beban Gaji (mayo+neiss) Net Income (Neiss) 346,500,000 total Beban
Penghasilan Neto Dikurangi PTKP Penghasilan Kena Pajak Tarif PPh (25% ) Net Income (CV)
Equity share mayo
PPh atas equity share 2%
Penghasilan bruto yang diterima mayo dan neiss untuk setiap badan usaha
14%19%5%5%5%
Biaya Administrasi dan umum
Neiss
1,000,000,000 1,000,000,000 - 1,000,000,000 300,000,000
375,000,000 4,000,000,000
9.38%
CV PERSEROAN
2,000,000,000 Penghasilan bruto 2,000,000,000
- 750,000,000 - 750,000,000 Beban Bunga Beban Gaji - 900,000,000
- 750,000,000 total Beban - 1,650,000,000
1,250,000,000 Penghasilan Neto 350,000,000 - Dikurangi PTKP - 1,250,000,000 Penghasilan Kena Pajak 350,000,000 312,500,000 Tarif PPh (25%) 87,500,000 937,500,000 Net Income (Perseroan) 262,500,000
468,750,000 Dividen mayo 131,250,000 PPh atas dividen mayo 13,125,000
- Net Return Mayo 118,125,000
Dividen neiss 131,250,000 PPh atas dividen neiss 13,125,000 Net Return Neiss 118,125,000
Biaya Administrasi dan umum
CV 4,000,000,000 PERSEROAN - 2,000,000,000 4,000,000,000 - - 2,000,000,000 - 750,000,000 - - - 750,000,000 1,250,000,000 - 900,000,000 - 350,000,000 1,250,000,000 - 156,250,000 350,000,000 tarif 25% x 50%
43,750,000
1,093,750,000 Andi 306,250,000 Budi 546,875,000 Andi 153,125,000 - 153,125,000 15,312,500
15,312,500 156,250,000 4,000,000,000 0.10
3.91%
135,000,000 135,000,000
344,375,000 4,000,000,000
8.61%
Dividen PPh atas dividen