PPH Fasilatas dan Non Fasilatas
Cara menghitung PPh Badan Usaha dengan Sistem Fasilitas dan Non Fasilitas | |||||
| Sebelum menghitung berapa jumlah PPh badan usaha kita harus mengetahui berapa HPP nya untuk menghitung HPP adalah sebagai berikut | |||||
| Harga Pokok Penjualan (HPP) = Persedian Awal + Pembelian - Persediaan Akhir | |||||
| Contoh: | |||||
| Persediaan Awal | Rp ,200,000,000 | ||||
| Pembelian | Rp ,300,000,000 | ||||
| Biaya Angkut | Rp 125,000,000 | ||||
| Rp ,625,000,000 | |||||
| Persediaan Akhir | Rp 350,000,000 | ||||
| Laba Netto/HPP | Rp3,275,000,000 | ||||
| PPh | |||||
| Penjualan | Rp5,200,000,000 | ||||
| HPP | Rp3,275,000,000 | ||||
| Laba Broto | Rp ,925,000,000 | ||||
| Biaya Usaha | Rp1,800,000,000 | ||||
| laba PHKP | Rp 125,000,000 | ||||
| PPh Terutang | Fasilitas | Rp ,800,000,000 | x | Rp 25,000,000 | Rp115,384,615 |
| Rp ,200,000,000 | |||||
| Rp 115,384,615 | x | 25% x 50% | Rp14,423,076.92 | ||
| Non Fasilitas | Rp 125,000,000 | - | Rp115,384,615 | Rp 9,615,385 | |
| Rp 9,615,385 | x | 25% | Rp2,403,846.15 | ||
| Pokok Pajak | Rp 14,423,077 | + | Rp 2,403,846 | Rp16,826,923 | |
| Bagaimana jika PPh ternyata di stor tanggal 3 Mei 2013, PPh tahunan terutang distor 4 Mei 2013, Berapa sanksinya? | |||||
| Sanksi | |||||
| Bunga = | Rp 16,826,923 | x 2% | = | Rp 336,538.46 | |
| Denda = | Rp 1,000,000 | (Ketentuan) | = | Rp 1,000,000 | |
| Jumlah yang harus dibayar | = | Rp 1,336,538 | |||
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