343858747-Perencanaan-Pajak-Dengan-Pemanfaatan-Beragam-Fasilitas-Perpajakan.doc

PERENCANAAN PAJAK DENGAN PEMANFAATAN BERAGAM FASILITAS PERPAJAKAN FEBRIAN KRESNA PERMANA YOHANES YOHANE S KRISMONO DINIS BARROS SOARES

MAGISTER AKUNTANSI UKSW

932016002 932016015 932016901

3/29/17

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Fasiitas .MKM B"(#.- UU P<. P"-!'#$%- N 36 &' 200 P#% 31E W<$) P<. )((% -"!"$ ("-!- ""(- ),& #$ ("-!- R 50+000+000+00000 :%$ ,%,' $%$ ,$' "-(& #$%$&# )", "-!,-!- &$ #")"# 50 :%$ ,%,' "#"- ($ &$ -! ($."-.- &# P"-!'#$%- K"- P<. ($ )!$""(- ),& #$ ("-!- R ;+00+000+00000 :"& $%$ ("%- &,# <,& ,$'+ B"#- )!$- ""(- ),& (& ($-$..- ("-!- P"&,- M"-&"$ K",-!-+ P"-!'$&,-!- PP' &",&-! (& ($)"(.- "-<($ (, $&,* 

J$. ""(- ),& #$ ("-!- R ;+00+000+00000 . "-!'$&,-!PP' &",&-! $&, #")!$ )"$.,&* PP' &",&-!  50  25  #"%,,' P"-!'#$%- K"- P<. 5|P!"

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J$. ""(- ),& %")$' ($ R ;+00+000+00000 #$ ("-!- R 50+000+000+00000 . "-!'$&,-!- PP' &",&-! $&, #")!$ )"$.,&* PPh terutang = (50% x 25% x Penghasilan Kena Pajak dari Bagian Peredaran Bruto Yang Mendapat Fasilitas)  (25% x Penghasilan Kena Pajak dari Bagian Peredaran Bruto Yang !idak Mendapat Fasilitas)

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P"-!'#$%- K"- P<. ($ P""(- B,& Y-! T$(. M"-(& F#$%$&# P<. #")"#  P"-!'#$%- K"- P<. 4 P"-!'#$%- K"- P<. ($ )!$P""(- B,& -! M"-(& F#$%$&#

C+nt+/ Per/it-ngan Contoh 1: Bila Peredaran Bruto Kurang dari atau sama dengan 4,8 Milyar 

P""(- ),& PT ARYA (% &',- <. 20 #")"# R;+500+000+00000 :"& $%$ %$ &,# <,& ,$' ("-!- P"-!'#$%- K"- P<. #")"# R500+000+00000 :%$ &,# <,& ,$'+ P"-!'$&,-!- <. -! &",&-!* S"%,,' P"-!'#$%- K"- P<. -! ($"%"' ($ ""(- ),& &"#"),& ($."-$ &$ #")"# 50 :%$ ,%,' "#"- ($ &$ P<. P"-!'#$%- )(- -! )"%., ."- <,%' ""(- ),& PT ARYA =(. "%")$'$ R;+00+000+00000 :"& $%$ ("%- &,# <,& ,$'+ P<. P"-!'#$%- -! &",&-!* :50  25  R500+000+00000  R70+000+00000

Contoh 2: Bila Peredaran Bruto Lebih Besar dari 4,8 Milyar 

P""(-

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