Pertanyaan
17. Berdasarkan pembukuan PT Nusantara Sakti tahun 2012 jumlah penjualan sebesar Rp4.350.000.000,00 Penghasilan Kena Pajak Rp1.350.000.000,00 Pajak Penghasilan terutang PT Nusantara Sakti berdasarkan tarif PPh Pasal 31E adalah __ a. Rp 135.000.000 .00 d. Rp 725.000.000 .00 b. Rp 168.750.000,00 e. Rp 850.500 .000,00 c. Rp 246.750.000,00
Jawaban
Tarif PPh Pasal 31E:
* 0% untuk PKP sampai dengan Rp50.000.000
* 15% untuk PKP di atas Rp50.000.000 sampai dengan Rp250.000.000
* 25% untuk PKP di atas Rp250.000.000
Perhitungan PPh Terutang:
1. PKP PT Nusantara Sakti: Rp1.350.000.000,00
2. PPh Terutang:
* Rp 0 untuk PKP sampai dengan Rp50.000.000
* 15% x (Rp250.000.000 - Rp50.000.000) = Rp30.000.000 untuk PKP di atas Rp50.000.000 sampai dengan Rp250.000.000
* 25% x (Rp1.350.000.000 - Rp250.000.000) = Rp275.000.000 untuk PKP di atas Rp250.000.000
3. Total PPh Terutang: Rp30.000.000 + Rp275.000.000 = Rp305.000.000
Kesimpulan:
PPh terutang PT Nusantara Sakti berdasarkan tarif PPh Pasal 31E adalah Rp305.000.000.
Pilihan jawaban yang benar adalah tidak ada dalam pilihan yang diberikan.
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