Rabu, 06 Maret 2013

PERHITUNGAN PPh pasal 25



Perhitungan Angsuran PPh pasal 25

Penghasilan neto fiskal                                                                                                                                 7.929.750.000
Penghasilan tidak teratur
Jasa konsultasi                                   3.000.000
Sewa kendaraan                                20.000.000
Hadiah                                                            50.000.000
Keuntungan penjualan kendaraan  40.000.000
Kerugian penjualan perkakas           ( 1.500.000)
                                                                                                                                                                        (111.500.000)
PKP                                                                                                                                                                 7.818.250.000
PPh terutang:
28% x 7.818.250.000                                                                                                                                      2.189.110.000
Kredit pajak:
a.      PPh pasal 22 bendahara                                                                                 7.312.500
b.      PPh pasal 22 impor                                                                                         49.500.000
c.       PPh pasal 23 deviden                                                                                      2.550.000
d.      PPh pasal 24 *                                                                                                 18.000.000
Total kredit pajak                                                                                                                                72.362.500
PPh kurang bayar                                                                                                                                2.111.747.500
Angsuran PPh pasal 25
2.111.747.500/12 = 175.978.958

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