Quiz PPh OP

7/24/2019 Quiz PPh OP

1/92

JAWABAN SOAL 1 PPh PASAL 22 :

KURS

UDS Rp

COST 600,000 11,000

INSURANCE 15,000 11,000

FREIGHT 50,000 11,000

CIF 665,000 11,000

BEA MASUK 20 ! Rp" #$15"000"000

BEA MASUK TAMBAHAN 5 ! Rp" #$15"000"000

NILAI IMPORT

PPN IMPORT 10 ! Rp" %"%51"150"000

TOTAL

PPh PASAL 22 &API' 2"50 ! Rp" %"%51"150"000

PPh PASAL 22 &NON API' #"50 ! Rp" %"%51"150"000

JURNAL

PEMBELIAN IMPORT Rp (,1)$,#50,000

PREPAID PPh PASAL 22 Rp 22%,5($,#50

PPN IMPORT Rp (1),$#5,000

BANK Rp 10,2%6,#1%,#50

JURNAL &NON API'

PEMBELIAN IMPORT Rp (,1)$,#50,000

PREPAID PPh PASAL 22 Rp 6%5,#%1,250

PPN IMPORT Rp (1),$#5,000

BANK Rp 10,#)$,(06,250


2/92

Rp 6,600,000,000

Rp 165,000,000

Rp 550,000,000

Rp #,$15,000,000

Rp 1,)6$,000,000

Rp $65,#50,000

Rp (,1)$,#50,000

Rp (1),$#5,000

Rp 10,05%,125,000

Rp 22%,5($,#50

Rp 6%5,#%1,250


3/92

JAWABAN SOAL 2 PPh PASAL 23 & PASAL 4 (2)

A PPh PASAL 2$ ATAS JASA PEMASANGAN MESIN

DASAR PENGENAAN PAJAK 100! $%5,000,000110

PPN KELUARAN 10

TOTAL

JASA PEMSANGAN MESIN 2 ! $50,000,000

JURNAL

PIUTANG USAHA $#%,000,000

PREPAID PPh PASAL 2$ #,000,000

PENDAPATAN JASA

PPN KELUARAN

B PPh PASAL )&2' ATAS BUNGA DEPOSITO

BUNGA DEPOSITO 15 ! 150,000,000

JURNAL

BANK 12#,500,000

PPh PASAL ) &2' 22,500,000

PENDAPATAN BUNGA

C PPh PASA ) &2' ATAS HADIAH

HADIAH 15 ! 120,000,000

JURNAL

BANK 102,000,000

PPh PASAL ) &2' 1%,000,000

PENDAPATAN HADIAH


4/92

* $50,000,000

* $5,000,000

$%5,000,000

* #,000,000

$50,000,000

$5,000,000

* 22,500,000

150,000,000

* 1%,000,000

120,000,000


5/92

JAWABAN SOAL 4 PPh PASAL 21

A. Perhitungan PPh Pasal 21 atas Gaji

Gaji seulan

!unjangan "a#an 2$ % ' 2*

!unjangan !rans'+rt 2$ % ' 3*

!unjangan ,a-ir 2$ % ' 3*

!unjangan Jaatan

Prei jainan #e/ela#aan #erja 1.04 % ' 3**Prei jainan #eatian .3 % ' 3**

Prei jainan Pelaanan esehat $ % ' 3**

Penghasilan rut+ seulan

Pengurang

Biaa Jaatan 5 % ' $0*12* ' *

6uran Jainan ,ari !ua 5 2 % ' 3** ' $*

6uran Pensiun ' 1*

Penghasilan net+ seulan

Penghasilan net+ setahun 12 % '. 41.47.

P!P setahun (83)

9ntu# WP sen-iri ' 24*3*

!aahan #arena eni#ah ' 2*2* !aahan untu# 3 ana# ' $*0*

Penghasilan ena Paja# (PP) setahun

PPh Pasal 21 terhutang setahun (tari:)

% '. .. ' 2**

1 % '. 2.. ' 3**

2 % '. 2.. ' $2**

3 % '. 20.344. ' 00*23*2

PPh Pasal 21 terhutang setahun

A'aila 'ega;ai ang ersang#utan elu eili#i NPWP a#a julah PPh Pasal 21 ang harus -i

a-alah seesar 12 % '. 102.23.2 $. < '. 31.4 ' $**

6uran Jainan ,ari !ua setahun 5 2 % ('. 2.. % 12) ' 0*2*

6uran Pensiun setahun (12 % '. 1.) ' 1*2*

Penghasilan net+ -isetahun#an

P!P setahun (82)

9ntu# WP sen-iri ' 24*3*

!aahan #arena eni#ah ' 2*2*

!aahan untu# 2 ana# ' $*0*

Penghasilan ena Paja# (PP) setahun

PPh Pasal 21 terhutang setahun (tari:)

% '. .. ' 2**

1 % '. 2.. ' 3**2 % '. 2.. ' $2**

3 % '. 30>.3$>. ' 113*23*2

PPh P l 21 t h t t G ji ! j 2 - B t !, t h


6/92

A'aila 'ega;ai ang ersang#utan elu eili#i NPWP a#a julah PPh Pasal 21 ang harus -i

a-alah seesar 12 % '. 27.23.2 .743.74

J9NAL

B6A@A BON9S & !, ' 12**

,9!ANG PPh PASAL 21 A!AS BON9S & !,

,9!ANG BON9S & !,

,9!ANG BON9S & !, 74

BAN

,9!ANG PPh PASAL 21 A!AS BON9S & !, 3$

BAN

J9NAL APAB6LA !6A ""6L66 NPWP

B6A@A BON9S & !, ' 12**

,9!ANG PPh PASAL 21 A!AS BON9S &!,

,9!ANG BON9S & !,

,9!ANG BON9S & !, ' 0$*7*

BAN

,9!ANG PPh PASAL 21 A!AS BON9S & !, ' 43*2*

BAN


7/92

' 3**

' $**

' 0*7*

' >*1*

' 12**

' 22*' >*

' 1** "a#sial

' $0*12*

"a#sial

' 1*2*

' $*712*

' 07>*044*

' 32*4*

' 00*344*

' 102*23*2

'+t+ng

' 2$*$43*74

' 74*144*

' 1**

' 2**

' >24*144*

"a#sial

' 14*4*

' >>*044*

' 32*4*

' 700*344*

27 23 2


8/92

'+t+ng

' 24>*743*74

' 3$**

'+t+ng

' 43*2*

' 3$**

' 74**

' 74**

' 3$**

' 43*2*

' 0$*7*

' 0$*7*

' 43*2*


9/92

AN "AS B@

LAPOAN LABA 9G6

!A,9N @ANG BA,6 31 S"B 214

(')

!ANGAN O"S6AL O

POS6!6C

NJ9ALAN 3***

GA POO PNJ9ALAN (,PP) 14***

BA O!O 1***

A@A OPAS6 & 9"9"

B6A@A GAJ6* 9PA, & !9NJANGAN 2***

B6A@A BA,AN BAA 7** 1**

B6A@A PBA6AN AS! 0** **

B6A@A !A6N6NG 8 PLA!6,AN A@AWAN $**

B6A@A "AAN A@AWAN 3**

B6A@A PNGOBA!AN A@AWAN ** **

B6A@A PPh PASAL 21 @ANG 6BA@A P"B6 JA 2** 2**

B6A@A AS6 A@AWAN 1** 1**

B6A@A ALA! !9L6S 8 B9!9,AN AN!O $**

B6A@A PJALANAN 6NAS 02**

B6A@A N6NG L6S!6* A6* !LP 8 CAD* & 6N!N! 3**

B6A@A ?9!6 PGAWA6 1** 1**

B6A@A SANS6 B9NGA & NA A"6N PAJA 2** 2**

B6A@A P"ASAAN 8 6LAN 8 PO"OS6 1*3**

B6A@A PBB* BA "!A6 AN S!N 2**

B6A@A PPh PASAL 2 1*1** 1*1**

B6A@A N!!A6N"N! 8 JA"9AN 4** 4**

B6A@A ?AANGAN P69!ANG !A !!AG6, 1** 1**

B6A@A S!P PP, PASAL 2 (POO) 1** 1**

B6A@A !ANSPO!AS6 8 6S!6B9S6 >**

B6A@A S9"BANGAN BN?ANA G9N9NG L9 3**

B6A@A S9"BANGAN PA!A6 POL6!6 2** 2**

B6A@A S9"BANGAN ,9! 6 ** **

B6A@A PN@9S9!AN 0** 70**

!AL B6A@A OPAS6 & 9"9" 13*1**

BA 9SA,A 2*3**

NAPA!AN 8 B6A@A 6L9A 9SA,A

E6N A6 P!. A6L "A"9 (P"6L6AN 2) 4**

,A6A, 9N6AN "AN66 2**

PNAPA!AN B9NGA POS6!O A6 B?A 1**

PNAPA!AN SWA "S6N A6 P!. JA!9, BANG9N 2**

PNAPA!AN SWA G9NG A6 P!. 9N!9NG !9S 3**

PNAPA!AN B9NGA A6 P!. "AJ9 "9N9 1**

!AL PNAPA!AN 8 B6A@A 6L9A 9SA,A 1*3**

BA BS6, 3*0**

NAPA!AN A6 PJAAN

S9A"6 >47*$*

6S!6 $2>*$*

6S!6 (S!OAN) 2***

3*07*2*

!AL PNAPA!AN BS6, ALA" NG6 0*207*2*

NAPA!AN A6 L9A NG6

PNAPA!AN A6 ?ANAA 2***

PNAPA!AN A6 J"AN 1***


10/92

P 8682 71**

P >*0**

h !,9!ANG

** < 2**

2** < 3**

2** < $2**

>*2** < 2*0$**

h !,9!ANG

6! PAJA @ANG 6OP!ONG P6,A 666

PPh PASAL 21 340*0*

PPh PASAL 22 2**

PPh PASAL 23 2**

PPh PASAL 24 $77*$>*0>4

h @NAG "AS6, ,A9S 6BA@A SN66

6! PAJA 6BA@A SN66

PPh PASAL 2 1*1**

S!P PPh PASAL 2 (POO) 1**

ANG BA@A (PPh PASAL 2>)

PPh PASAL 22 (1*) A!AS PNJ9ALAN B9" 1*** < 1**

PPh PASAL 22 6"PO! ""6L66 AP6 (2*) 4*** < 1**

!O!AL PPh PASAL 22 2**

PPh PASAL 23 (SWA 2) 2** < **

PPh PASAL 23 (B9NGA 1) 1** < 1**

!O!AL PPh PASAL 23 2**

,6!9NGAN PN@9S9!AN O"S6AL

!, G9NG 4*** 2**

7 !, NAAAN 2*** 2**

4 !, 6NEN!A6S ** 12**

PN@9S9!AN 0**


11/92

S6 C6SAL

NGA!6C

3***

14***

1***

2***

0**

$**

$**

3**

$**

02**

3**

1*3**

2**

>**

3**

470**

>*012**

*070**

4**

2**

1**

2**

3**

1**

3**

$*130**

>47*$*

$2>*$*

2***

3*07*2*

>*01*0*

2***

1***


12/92

*7**

P,6!9NGAN 6! PAJA PPh PASAL 24 +ANG DIPERBOLEKAN

4 2***2*7** *0>4 77*$>*0>4

>*0**

1 1***2*7** 4*32>*7>0 1**

>*0**

*3*010*2>4 $77*$>*0>4

*4>*272*0$

*2**

34>*272*0$

C6SAL

2 !, 4*** 2**

7 !, 1*** 12**

1*** $2**

4 !, 3** 0**

2** 2**

470**


13/92


14/92

**

**


15/92

!

PNJ9ALAN

,AGA POO PNJ9ALAN (,PP)

LABA O!O

B6A@A OPAS6 & 9"9"

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@AB6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@AB6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A


16/92

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

!O!AL B6A@A OPAS6 & 9"9"

LABA 9SA,A

PNAPA!AN 8 B6A@A 6L9A 9SA,

E6N (P

E6N (P

SWA

B9NGA POS6!

!O!AL PNAPA!AN 8 B6A@A 6L9A

LABA BS6,

9SA,A A6 L9A NG6

LABA 9SA,A N

LABA 9A,A N!

!O!AL

LABA BS6, SBL9" PAJA

SP! PPN @ANG 6LAPOAN 214

PAJA L9AAN

PAJA "AS9AN

9ANG BA@A


17/92

GAJI DAN UPAH

GAJ6 9PA, !9NJANG

P"B6AN S"BA

BIA+A BAHAN BAKAR

SEDAN

BIA+A +ANG DIPERBOL

PERBAIKAN KENDARAAN SEDAN

SEDAN

BIA+A +ANG DIPERBOL

BIA+A PERJALANAN DINAS

UNTUK KELUARGA

JAMUAN ENTERTAINME

TIDAK ADA BUKTI

P,6!9NGAN PN@9S9!AN

2 !,

7 !,

4 !,

PN@9S9!AN

LABA C6SAL

O"PNSAS6 9G6AN 213


18/92

LABA C6SAL S!LA, O"PNSAS6

PP

PAJA PNG,AS6LAN

4,800,000,000 %

32,000,000,000

8,100,000,000

1,215,000,000

dengan fasilitas

tanpa fasilitas

PPh terutang


19/92

PP, 22 B9" 1.

PP, 22 AP6 ?6C

BA "AS9

!A"BA,AN

N6LA6 6"PO!

PP, 22

!A6C PAJA 9SA 1

!A6C PAJA J"AN 4

P,6!9NGAN

1 1***

7*1**

4 **

7*1**

PP, 23

O@AL!6 0**

SWA "S6N PO 3**


20/92

P!. A!,A JA

LAPOAN LABA

!A,9N @ANG BA,6 31

(')

ANGAN O"

GAJ6* 9PA, & !9NJANGAN 1***

!9NJANGAN PNGOBA!AN **

!9NJANGAN "AAN 3**

!9NJANGAN PAJA 2**

BA,AN BAA NAAAN >**

PBA6AN NAAAN 7**!A6N6NG 8 PLA!6,AN A@AWAN $**

"AAN A@AWAN 3**

PNGOBA!AN A@AWAN **

PPh PASAL 21 @ANG 6BA@A P"B6 2**

AS6 A@AWAN 1**

ALA! !9L6S 8 B9!9,AN AN!O $**

PJALANAN 6NAS 0**

N6NG L6S!6* A6* !LP 8 CAD* & 6N 3**B9NGA P6NJA"AN BAN "AN66 1**

NA B9NGA PAJA **

P"ASAAN 8 6LAN 8 PO"OS6 1*3**

PBB* BA "!A6 AN S!N 2**

PPh PASAL 2 1*1**

N!!A6N"N! 8 JA"9AN 4**

SANS6 NA A"6N PAJA **

O@AL!68PA!N 0**

!ANSPO!AS6 8 6S!6B9S6 $**


21/92

SWA "S6N PO9S6 3**

S9"BANGAN G9N9NG L9 1**

S9"BANGAN PA!A6 POL6!6 2**

,A6A, ,9! 6 **

,A6A, P"BL6 PO9 **

S9"BANGAN BN?ANA LONGSO 1**

ONS9L!AN PAJA AN AP 1**

?AANGAN P69!ANG !A !!AG6, 1**

PN@9S9!AN A!6EA !!AP $**

LA6NLA6N 1**

6L6AN 2) 2**

6L6AN 4) 4**

3**

1**

9SA,A

!O A6 9SA 1***

O A6 J"AN **

3*2**

1*4**

1 0


22/92

AN 1***

O (NA!9A) **

1***

2**

EHKAN 50 1**

3**

EHKAN 1**

0**

2**

02**

NT 4**

1**250,000,000

G9NG 4***

NAAAN 2***

6NEN!A6S $**

>*2**

1*1**


23/92

9G6AN 7*1**

7*1**

7*1**

1.215.000.000 x 25% x 50%

6.885.000.000 x 25%

6! PAJA

PP, 22 0**.

PP, 22 6"PO >0**.PP, 24 2$*$2*.

PP, 23 111**.

PP, @ANG 6BA@A SN66

6! PAJA @ANG 6BA@A SN66

PP, PASAL 2 1*1**S!P PP, PASAL 2 (POO) 1**

9ANG BA@A PP, 2>


24/92

*** 0**

3* 1*

2

2.

2**

6! PAJA PPh PASAL 24

1*703*12* *12*

1*324**

1*2**

124**


29/92

3***

$**

3**

3*>**

>0**.

@ANG 6PBOLAN

34$*70* 1** 1**

11*$2* 2** 11*$2*

3** 265,625,000


30/92

C6SAL

32***

14***

10***

1***

**

3**

2**

7**

0**$**

3**

$**

02**

3**1**

1*3**

2**

2**

0**

$**


31/92

3**

1**

1**

2**

1*>**

$*$**

4**

2**

$**

0*2**

1***

**

2***

>*2**


32/92

C6SAL

2**

1**

**

1**

2**

2** #5,000,000


33/92


34/92


35/92

PNJ9ALAN

,AGA POO PNJ9ALAN (,PP)

LABA O!O

B6A@A OPAS6 & 9"9"

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A


36/92

B6A@A

B6A@A

B6A@A

B6A@A

B6A@A

B6A@AB6A@A

B6A@A

!O!AL B6A@A OPAS6 & 9"9"

LABA 9SA,A

PNAPA!AN 8 B6A@A 6L9A 9SA,E6N (P

E6N (P

O@AL!6

SWA NAA

SWA G9NG

,A6A, 9N6A

B9NGA POS6

!O!AL PNAPA!AN 8 B6A@A 6L9A

LABA BS6,

9SA,A A6 L9A NG6

LABA 9SA,A N

LABA 9A,A N!

!O!AL

LABA BS6, SBL9" PAJA


37/92

20 TH

% TH

) TH

LABA C6SAL

O"PNSAS6 9G6AN 211

LABA C6SAL S!LA, O"PNSA

PP

PAJA PNG,AS6LAN

4,800,000,000 %

48,000,000,000

9,720,000,000

972,000,000

dengan fasilitas

tanpa fasilitas

PPh terutang


38/92

KETERANGAN

10,000,000,000 1"50

#,%00,000,000 2"50

P,6!9NGAN

1 2***

>*02**

4 1***

>*02**

15 1,000,000,000

15 $**

2 1**

15 1**

15 1**


39/92

P!. WL

LAPOAN LABA

!A,9N @ANG BA,6 31

(')

!ANGAN O"

GAJ6* 9PA, & !9NJANGAN 3*$**

!9NJANGAN PNGOBA!AN 1***

!9NJANGAN "AAN **

!9NJANGAN PP, 21 3**

P"ASAAN 8 6LAN 8 PO"OS6 $***

PBA6AN NAAAN 1*2**

!A6N6NG 8 PLA!6,AN A@AWAN $**

"AAN A@AWAN 2**

PNGOBA!AN "ANAG **

PPh PASAL 2$ 6!ANGG9NG P9SA,AAN 3**

AS6 A@AWAN 2**

ALA! !9L6S 8 B9!9,AN AN!O 7**

PJALANAN 6NAS 7**

N6NG L6S!6* A6* !LP 8 CAD* & 6N! $**

BA,AN BAA NAAAN **

SANS6 NA B9NGA PAJA 3**

9G6AN P69!ANG !A !!AG6, 1***

PBB* BA "!A6 AN S!N 2**

PPh PASAL 2 77**

N!!A6N"N! 8 JA"9AN $**


40/92

O@AL!68PA!N >**

!ANSPO!AS6 8 6S!6B9S6 0**

B9NGA P6NJA"AN BAN 4**

S9"BANGAN >**


?AANGAN P69!ANG !A !!AG6, 1**PN@9S9!AN A!6EA !!AP $**

LA6NLA6N 2**

"6L6AN 3) $**

"6L6AN 2) 4**

1***

N 1**

3**

1**

O 1**

9SA,A

!!O A6 PAN?6S 2***

O A6 BLANA 1***


41/92

GEDUNG ),000,000,000

KENDARAAN 2,000,000,000

INENTARIS 600,000,000

12*$2**

2*>**

6 9G6AN >*02**

>*02**

>*02**

972.000.000 x 25% x 50%

8.748.000.000 x 25%

6! PAJA

PP, 22 1**.

PP, 22 6"PO 1>**.

PP, 24 $$*2*

PP, 23 202**.


42/92

PP, @ANG 6BA@A SN66

6! PAJA @ANG 6BA@A SN66

PP, PASAL 2 77**

S!P PP, PASAL 2 (POO) 1**

#uraang BA@A PP, 2>

150,000,000 pph 22 -./

1(5,000,000 /p3

$)5,000,000


2*37** **

!ANSPO!AS6 8 6S!6B9S6 0**

B9NGA P6NJA"AN BAN 4**


56/92

S9"BANGAN >**


?AANGAN P69!ANG !A !!AG6, 1**

PN@9S9!AN A!6EA !!AP $**

LA6NLA6N 2**

,A

"6L6AN 3) $**

"6L6AN 2) 4**

1***

AN 1**

3**

1**

O 1**

A 9SA,A

!!O A6 CAN?6S 2***

!O A6 BLANA 1***

12*4**

1*>**

AS6 9G6AN 1*14**


57/92

1*14**

1*14** 2*3**

1**.

1>**.

$2**.

202**

1*242**.

1*2>3**.

66

77**

1**

(%0,000,000

313**.

150,000,000"00

1(5,000,000"00


2*3**

Quiz PPh OP

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