MATERI PAJAK PENGHASILAN WAJIB PAJAK BADAN D I S U S U N
O L E H
NAMA
: ERWIN ERWIN LIM
KELAS
: 12 AK 2
NO.ABSEN
: 12
SMK KRISTEN IMMANUEL TAHUN AJARAN 2016/2017
BADAN Badan adalah !"#$%#lan &'an( dan/a)a# $&dal *an( $!'#%a"an "!a)#an +a," *an( $!la"#"an #aha $a#%#n *an( ),da" $!la"#"an #aha *an( $!l,%#), %!'!'&an )!'+a)a- %!'!'&an "&$and,)!' %!'!'&an la,nn*a- +adan #aha $,l," n!(a'a a)a# +adan #aha $,l," da!'ah d!n(an na$a na$a dan dala$ +!n)#" a%a %#n- ,'$a- "&n(,- "&%!'a,"&%!'a,- dana %!n,#n- %!'!"#)#an- %!'"#$%#lan- *a*aan- &'(an,a, $aa- &'(an,a, &,al %&l,),"- a)a# &'(an,a, la,nn*a- l!$+a(a- dan +!n)#" +adan la,nn*a )!'$a#" "&n)'a" ,n!)a, "&l!"), dan +!n)#" #aha )!)a% BENTUK USAHA TETA BUT B!n)#" #aha )!)a% adalah +!n)#" #aha *an( d,%!'(#na"an &l!h &'an( %',+ad, *an( ),da" +!')!$%a) ),n((al d, Ind&n!,a- &'an( %',+ad, *an( +!'ada d, Ind&n!,a ),da" l!+,h da', 134!'a)# d!la%an %#l#h ),(a ha', dala$ 5an("a a")# 12 d#a +!la +#lan- dan +adan *an( ),da" d,d,',"an dan ),da" +!')!$%a) "!d#d#"an d, Ind&n!,a #n)#" $!n5alan"an #aha a)a# $!la"#"an "!(,a)an d, Ind&n!,a*an( da%a) +!'#%a: 1. )!$%a )!$%a)) "!d#d# "!d#d#"a "an n $ana5! $ana5!$! $!n n 2. 8a+a 8a+an( n( %!' %!'# #ah ahaa aan n 4. "an) "an)&' &' %!' %!'a a", ",la lan n 9. (!d (!d#n( #n( "an "an)&' )&' . %a+'," 6. +!n("!l 7. (#dan( 3. '#an( '#an( #n)#" #n)#" %'&$& %'&$&,, dan %!n5# %!n5#ala alann- dll dll →
!'la"#an %!'%a5a"ann*a d,%!'a$a"an d!n(an #+5!" %a5a" +adan
WAJIB WAJIB AJAK AJAK BADAN Wa5,+ a5a" Badan adalah Badan !%!'), *an( d,$a"#d %ada UU KU- $!l,%#), %!$+a*a' %a5a" %!$&)&n( %a5a"- dan %!$#n(#) %a5a"- *an( $!$%#n*a, ha" dan "!a5,+an %!'%a5a"an !#a, d!n(an "!)!n)#an %!'a)#'an %!'#ndan(;#ndan(an %!'%a5a"an a)a# $!$,l,", "!a5,+an #+5!"), dan "!a5 ,+an &+5!"), !')a )!lah $!nda)a'"an d,', #n)#" $!$%'&l!h N&$&' &"&" Wa5,+ Wa5,+ a5a" NW.
EN
aal ,n, !8a'a )!(a $!n*a)a"an +aha daa' *an( da%a) d,(#na"an #n)#" $!$%!'&l!h +!a'an la+a "!na %a5a" %!n(ha,lan "!na %a5a" adalah d!n(an 8a'a %!n(ha,lan +'#)& d,"#'an(, d!n(an +,a*a dan +!+an- 8a'a d!$,",an ,n, ),da" la,n adalah %!$+#"#an. Dala$ %!$+#"#an ,n, ,n&'$a, *an( )!'%!n),n( #n)#" $!n(h,)#n( h *an( )!'#)an(- *a,)# %!n(ha,lan dan +,a*a. '&! $a);8h,n( $a);8h,n( an)a'a %!n(ha,lan %!n(ha,lan d!n(an d!n(an +,a*a )!''!l!","an )!''!l!","an dala$ la%&'an %!'h,)#n(an %!'h,)#n(an La+a;R#(, La+a;R#(, Badan Uaha. AJAK EN
Wa5,+ Wa 5,+ a5a" Badan dala$ n!(!',- *a,)# +adan *an( d,d,',"an a)a# +!')!$%a) "!d#d#"an "!d#d#"an d, Ind&n!,a.
2.
Wa5,+ Wa 5,+ a5a" Badan Badan l#a' n!(!',- *a,)# *a,)# +adan *an( *an( ),da" d,d,',"an d,d,',"an a)a# ),da" ),da" +!')!$%a) +!')!$%a) "!d#d#"an "!d#d#"an d, Ind&n!,a *an( $!n5alan"an #aha a)a# $!la"#"an "!(,a)an $!lal#, BUT d, Ind&n!,a- dan a)a# +adan *an( ),da" d,d,',"an dan ),da" +!')!$%a) "!d#d#"an d, Ind&n!,a *an( $!n!',$a %!n(ha,lan da', Ind&n!,a ),da" da', $!n5alan"an #aha $!lal#, BUT d, Ind&n!,a. >an( $!n5ad $!n5ad,, &+5!" &+5!" %a5a" %a5a" h Badan Badan adalah adalah %!n(ha %!n(ha,la ,lann- *a,)# *a,)# !),a% !),a% )a$+ah )a$+ahan an "!$a$% "!$a$%#an #an !"&n&$, *an( d,)!',$a a)a# d,%!'&l!h a5,+ %a5a" +adan +a," *an( +!'aal da', Ind&n!,a $a#%#n
da', l#a' Ind&n!,a- *an( da%a) d,%a"a, #n)#" "&n#$, a)a# #n)#" $!na$+ah "!"a*aan a5,+ %a5a" +adan *an( +!'an("#)an- d!n(an na$a dan dala$ +!n)#" a%a%#n. ,.
S#+*!" h Badan !+a(a, +!',"#). 1. T !'!'&an T!'+a)a. 2. ?@ !'!'&an K&$and,)!'. 4. !'!'&an la,nn*a. 9. BUMD d!n(an na$a dan +!n)#" a%a %#n. . ,'$a. 6. K&n(,. 7. K&%!'a,. 3. Dana !n,#n. =. !'!"#)#an ?@ 10. !'"#$%#lan. 11. >a*aan. 12. O'(an,a, Maa. 14. O'(an,a, S&,al &l,),". 19. L!$+a(a 1. BUT B!n)#" Uaha T!)a%. 16. R!"adana.
,,.
Un,) )!')!n)# da', %!$!',n)ah *an( $!$!n#h, "',)!',a +!',"#) ,n, adalah *an( ),da" )!'$a#" !+a(a, S#+*!" a5a" adalah: 1. D,+!n)#" +!'daa'"an %!'a)#'an %!'#ndan(;#ndan(an *an( +!'la"#. 2. D,+,a*a, d!n(an dana *an( +!'#$+!' da', ABN dan ABD. 4. !n!',$aan l!$+a(a )!'!+#) d,$a#""an dala$ an((a'an !$!',n)ah #a) $a#%#n Da!'ah. 9. !n(aaann*a d,%!',"a &l!h a%a'a) %!n(aaan #n(,&nal n!(a'a.
,,,.
!$+a(,an S#+*!" a5a" Badan
URAIAN
D!,n,,
SDN
SLN
S#+*!" a5a" Dala$ N!(!',
S#+*!" a5a" L#a' N!(!',
Badan *an( d,d,',"an a)a# +!')!$%a)
Badan *an( ),da" d,d,',"an
"!d#d#"an d, Ind&n!,a Saa) d,$#la,n*a dan
D,$#la, %ada aa) +adan )!'!+#)
D,$#la, !8a'a &)&$a), %ada aa)
+!'a"h,'n*a
d,d,',"an a)a# +!')!$%a) "!d#d#"an
$!n5alan"an #aha $!lal#, BUT
"!a5,+an #+*!"),
d, Ind&n!,a
a)a#%#n %ada aa) $!n!',$a dan $!$%!'&l!h %!n(ha,lan
B!'a"h,' %ada aa) +adan )!'!+#)
B!'a"h,' %ada aa) ),da" la(,
d,+#+a'"an a)a# ),da" la(, +!')!$%a)
$!n5alan"an #aha d, Ind&n!,a
"!d#d#"an d, Ind&n!,a
d!n(an $!lal#, BUT a)a# ),da" la(, $!n!',$a a)a# $!$%!'&l!h %!n(ha,lan
O+*!" a5a"
!n(ha,lan +a," *an( d,)!',$a a)a#
!n(ha,lan *an( +!'aal da',
d,%!'&l!h da', Ind&n!,a dan da',
#$+!' %!n(ha,lan d, Ind&n!,a
l#a' Ind&n!,a
Daa' !n(!naan
!n(ha,lan n!))& d!n(an )a',
!n(ha,lan +'#)& d!n(an )a', %a5a"
a5a"
#$#$
!%adan
K!a5,+an
M!n*a$%a,"an ST !+a(a, a'ana
T,da" a5,+ $!n*a$%a,"an ST-
!la%&'an
#n)#" $!n!)a%"an a5a" *an(
"a'!na "!a5,+an %a5a"n*a d,%!n#h,
)!'#)an( dala$ #a)# )ah#n %a5a"
$!lal#, %!$&)&n(an %a5a" *an( +!',a) ,nal.
NON;SUBJEK AJAK
N&n S#+*!" a5a" Badan- *a,)#: •
"an)&' %!'a",lan n!(a'a a,n( %!5a+a);%!5a+a) %!'a",lan d,%l&$a)," dan "&n#la) a)a# %!5a+a);%!5a+a) la,n da', n!(a'a a,n(
dan &'an(;&'an( *an( d,%!'+an)#"an "!%ada $!'!"a *an( +!"!'5a %ada dan +!')!$%a) ),n((al +!'a$a;a$a $!'!"a d!n(an *a'a) +#"an a'(a n!(a'a Ind&n!,a dan d, Ind&n!,a ),da" $!n!',$a a)a# $!$%!'&l!h %!n(ha,lan d, l#a' 5a+a)an a)a# %!"!'5aann*a )!'!+#) !')a n!(a'a +!'an("#)an $!$+!',"an %!'la"#an ),$+al +al," &'(an,a,;&'(an,a, ,n)!'na,&nal d!n(an *a'a): o
Ind&n!,a $!n5ad, an((&)a &'(an,a, )!'!+#)dan
o
),da" $!n5alan"an #aha a)a# "!(,a)an la,n #n)#" $!$%!'&l!h %!n(ha,lan da', Ind&n!,a !la,n $!$+!',"an %,n5a$an "!%ada %!$!',n)ah *an( danan*a +!'aal da', ,#'an %a'a an((&)a %!5a+a);%!5a+a) %!'a",lan &'(an,a, ,n)!'na,&nal !+a(a,$ana d,$a"#d %ada h#'# 8 d!n(an
*a'a) #"an a'(a n!(a'a Ind&n!,a dan ),da" $!n5alan"an #aha- "!(,a)an- a)a# %!"!'5aan la,n #n)#" $!$%!'&l!h %!n(ha,lan da', Ind&n!,a OB>EK AJAK BADAN / EN
a. %!n((an),an a)a# ,$+alan +!'"!naan d!n(an %!"!'5aan a)a# 5aa *an( d,)!',$a a)a# d,%!'&l!h )!'$a#" (a5,- #%ah- )#n5an(an- h&n&'a',#$- "&$,,- +&n#- ('a),,"a,- #an( %!n,#n- a)a# ,$+alan dala$ +!n)#" la,nn*a- "!8#al, d,)!n)#"an la,n dala$ Undan(;#ndan( ,n, +. had,ah da', #nd,an a)a# %!"!'5aan a)a# "!(,a)an- dan %!n(ha'(aan 8. la+a #aha d. "!#n)#n(an "a'!na %!n5#alan a)a# "a'!na %!n(al,han ha')a !. %!n!',$aan "!$+al, %!$+a*a'an %a5a" *an( )!lah d,+!+an"an !+a(a, +,a*a dan %!$+a*a'an )a$+ahan %!n(!$+al,an %a5a" . +#n(a )!'$a#" %'!$,#$- d,"&n)&- dan ,$+alan "a'!na 5a$,nan %!n(!$+al,an #)an(
(. d,,d!n- d!n(an na$a dan dala$ +!n)#" a%a%#n- )!'$a#" d,,d!n da', %!'#ahaan a#'an, "!%ada %!$!(an( %&l,- dan %!$+a(,an ,a ha,l #aha "&%!'a, h. '&*al), a)a# ,$+alan a)a %!n((#naan ha" ,.
!a dan %!n(ha,lan la,n !h#+#n(an d!n(an %!n((#naan ha')a
5.
%!n!',$aan a)a# %!'&l!han %!$+a*a'an +!'"ala
". "!#n)#n(an "a'!na %!$+!+aan #)an(- "!8#al, a$%a, d!n(an 5#$lah )!')!n)# *an( d,)!)a%"an d!n(an !'a)#'an !$!',n)ah l.
"!#n)#n(an !l,,h "#' $a)a #an( a,n(
$. !l,,h l!+,h "a'!na %!n,la,an "!$+al, a"),a n. %'!$, a#'an, &. ,#'an *an( d,)!',$a a)a# d,%!'&l!h %!'"#$%#lan da', an((&)an*a *an( )!'d,', da', Wa5,+ a5a" *an( $!n5alan"an #aha a)a# %!"!'5aan +!+a %. )a$+ahan "!"a*aan n!)& *an( +!'aal da', %!n(ha,lan *an( +!l#$ d,"!na"an %a5a" . %!n(ha,lan da', #aha +!'+a, *a',ah '. ,$+alan +#n(a !+a(a,$ana d,$a"#d dala$ Undan(;Undan( *an( $!n(a)#' $!n(!na, "!)!n)#an #$#$ dan )a)a 8a'a %!'%a5a"an dan . #'%l# Ban" Ind&n!,a. .
N&.
J!n, O+*!" a5a"
K!)!'an(an
Ta',
1.
Had,ah lan(#n(
N&n O+*!" a5a"
;
2.
Had,ah #nd,an
D,%&)&n( h ,nal
2C
D,%&)&n( h aal 21
4.
Had,ah %!n(ha'(aan !h#+#n(an d!n(an %!"!'5aan- "!(,a)an a)a# %!'l&$+aan #an( d,%!'&l!h/d,)!',$a &!lh W O'an( %',+ad,.
Ta', %'&('!, !#a, d!n(an %aal 17 UU h
D,%&)&n( h aal 24
1C
9.
Had,ah/%!(ha'(aan !h#+#n(an d!n(an "!(,a)an- a)a# %!'l&$+aan *an( d,%!'&l!h/d,)!',$a &l!h W Badan.
.
Had,ah %!n(ha'(aan *an(
D,%&)&n( h aal 26
20C
d,%!'&l!h/d,)!',$a &l!h WLN.
BUKAN OBJEK AJAK aal 9 a*a) 4 •
+an)#an a)a# #$+an(an- )!'$a#" Fa"a) *an( d,)!',$a &l!h +adan a$,l Fa"a) a)a# l!$+a(a a$,l Fa"a) *an( d,+!n)#" a)a# d,ah"an &l!h %!$!',n)ah
•
ha')a h,+ahan *an( d,)!',$a &l!h "!l#a'(a !da'ah dala$ (a', "!)#'#nan l#'# a)# d!'a5a) +adan "!a(a$aan- +adan %!nd,d,"an-+adan &,al
!%an5an( ),da" ada h#+#n(an d!n(an #aha- %!"!'5aan- "!%! $,l,"an- a)a# %!n(#aaan d, an)a'a%,ha";%,ha" *an( +!'an("#)an •
Wa',an
•
ha')a )!'$a#" !)&'an )#na, *an( d,)!',$a &l!h +adan !+a(a,$ana d,$a"#d dala$ aal 2 a*a)1 h#'# + !+a(a, %!n((an), aha$ a)a# !+a(a, %!n((an), %!n*!')aan $&dal
•
%!n((an),an a)a# ,$+alan !h#+#n(an d!n(an %!"!'5aan a)a# 5aa *an( d,)!',$a a)a# d,%!'&l!h dala$ +!n)#" na)#'a dan/a)a# "!n,"$a)an
•
%!$+a*a'an da', %!'#ahaan a#'an, "!%ada &'an( %',+ad, !h#+#n(an d!n(an a#'an, "!!ha)an- a#'an, "!8!la"aan- a#'an, 5,a- a#'an, d,(#na- dan a#'an, +!a ,a
•
d,,d!n a)a# +a(,an la+a *an( d,)!',$a a)a# d,%!'&l!h %!'!'&an )!'+a)a !+a(a, Wa5,+ a5a" dala$ n!(!',- "&%!'a,- +adan #aha $,l," n!(a'a- a)a# +adan #aha $,l," da!'ah-
•
•
,#'an *an( d,)!',$a a)a# d,%!'&l!h dana %!n,#n %!n(ha,lan da', $&dal *an( d,)ana$"an &l!h dana %!n,#n !+a(a,$ana d,$a"#d %ada h#'# (
•
+a(,an la+a *an( d,)!',$a a)a# d,%!'&l!h an((&)a da', %!'!'&an "&$and,)!' *an( $&daln*a ),da" )!'+a(, a)a aha$;aha$- %!'!"#)#an- %!'"#$%#lan- ,'$a- dan "&n(,
•
%!n(ha,lan *an( d,)!',$a a)a# d,%!'&l!h %!'#ahaan $&dal !n)#'a +!'#%a +a(,an la+a da', +adan %aan(an #aha *an( d,d,',"an dan $!n5alan"an #aha a)a# "!(,a)an d, Ind&n!,ad!n(an *a'a): 1. $!'#%a"an %!'#ahaan $,"'&- "!8,l- $!n!n(ah- a)a# *an( $!n5alan"an "!(,a)an dala$ !")&';!")&' #aha *an( d,a)#' d!n(an+a)a# +!'daa'"an !'a)#'an M!n)!',+K!#an(an dan 2. aha$n*a ),da" d,%!'da(an("an d, +#'a !!"+d, Ind&n!,a
•
+!a,a *an( $!$!n#h, %!'*a'a)an )!')!n)#
•
,a l!+,h *an( d,)!',$a a)a# d,%!'&l!h +adan a)a# l!$+a(a n,'la+a *an( +!'(!'a" dala$ +,dan( %!nd,d,"an dan/a)a# +,dan( %!n!l,),an dan %!n(!$+an(an
•
+an)#an a)a# an)#nan *an( d,+a*a'"an &l!h Badan !n*!l!n((a'a Ja$,nan S&,al "!%ada Wa5,+ a5a" )!')!n)#
OBJEK AJAK INAL aal 9 a*a) 4 a %!n(ha,lan +!'#%a +#n(a d!%&,)& dan )a+#n(an la,nn*a- +#n(a &+l,(a, dan #'a) #)an( n!(a'a- dan +#n(a ,$%anan *an( d,+a*a'"an &l!h "&%!'a, "!%ada an((&)a "&%!'a, &'an( %',+ad, + %!n(ha,lan +!'#%a had,ah #nd,an 8 %!n(ha,lan da', )'ana", aha$ dan !"#',)a la,nn*a- )'ana", d!',a), *an( d,%!'da(an("an d, +#'a- dan )'ana", %!n5#alan aha$ a)a# %!n(al,han %!n*!')aan $&dal %ada %!'#ahaan %aan(ann*a *an( d,)!',$a &l!h %!'#ahaan $&dal !n)#'a d %!n(ha,lan da', )'ana", %!n(al,han ha')a +!'#%a )anah dan/a)a# +an(#nan- #aha 5aa "&n)'#",- #aha '!al !)a)!- dan %!'!aan )anah dan/a)a# +an(#nan. EN
AN< DAAT DIBEBANKAN SEBAA. aal 6 a*a) 1 B,a*a adalah %!n(!l#a'an *an( $!$%#n*a, h#+#n(an lan(#n( d!n(an #aha a)a# "!(,a)an #aha dala$ 'an("a #n)#" $!$%!'&l!h- $!nda%a)"an- $!na(,h dan $!$!l,ha'a %!n(ha,lan. Ka'!na %!n(ha,lan ada *an( d,"!l&$%&""an !+a(a, %!n(ha,lan +#"an &+*!" %a5a"$a"a %!n(ha,lan *an( d,$a#""an d,"#'an(, +,a*a ,n, adalah %!n(ha,lan *an( $!'#%a"an &+*!" %a5a"- dan %!$+!+anann*a da%a) d,la"#"an dala$ )ah#n %!n(!l#a'an a)a# !la$a $anaa) da', %!n(!l#a'an
)!'!+#).
B!',"#)
%!n(!l#a'an;%!n(!l#a'an
*an(
d,%!'"!nan"an
%!n(ha,lan +'#)&- $!l,%#),. a. B,a*a *( !8a'a lan(#n(/)d" lan(#n( +!'"a,)an d(n "!(,a)an #aha an)a'a la,n: 1 +,a*a %!$+!l,an +ahan 2 +,a*a +!'"!naan d(n %!"!'5aan/5aa )!'$a#" #%ah- (a5,- h&n&'a',#$- +&n# ('a),,"a, dan )#n5an(an *( d,+!',"an dl$ +!n)#" #an( 4 +#n(a- !a- '&*al), 9 +,a*a %!'5alanan +,a*a %!n(&lahan l,$+ah 6 %'!$, a#'an,
$!n(#'an(,
7 +,a*a %'&$&,/%!n5#alan *( d,a)#' d(n a)a# +!'daa'"an !' M!n K!#an(an 3 +,a*a ad$,n,)'a, = a5a"- "!8#al, h +. B,a*a %!n*##)an ,"al dan/a)a# a$&'),a,. 8. I#'an "%d dana %!n,#n *( %!nd,',ann*a )!lah d,ah"an &l!h M!n)!', K!#an(an. d. K!'#(,an "a'!na %!n5#alan a)a# %!n(al,han ha')a *( d,$,l,",/d,(#na"an dl$ %!'#ahaan U)" 4 M. !. K!'#(,an "a'!na !l,,h "#' $a)a #an( a,n(. . B,a*a %!n!l,),an dan %!n(!$+an(an %!'#ahaan *( d,la"#"an d, Ind&n!,a. (. B,a*a +!a,a- $a(an(- dan %!la),han. h. ,#)an( *( n*a)a;n*a)a )d" d%) d,)a(,h d(n *a'a): 1 )lh d,+!+an"an +( +,a*a dl$ la+a '#(, "&$!',al2 W h' $!n*!'ah"an da)a' %,#)an( *( )d" d%) d,)a(,h "! D,'5!n a5a"4 )!lah d,!'ah"an %!na(,hann*a "%d !n(ad,lan N!(!',/In)an, !$. *( $!nan(an, %,#)an( n!(a'a a)a# ada %!'5an5,an )!')#l, %!n(ha%#an/%!$+!+aan #)an(/%,#)an(a)a# )!lah d,%#+l,"a,"an dl$ %!n!'+,)an #$#$/"h- a)a# ada %!n(a"#an da', d!+,)#' #)an( )!lah d,ha%#"an. 9 *a'a) N&.4 )d" +!'la"# +a(, d!+,)#' "!8,l !%!'), *( d,$a"#d dl$ l 9 a 1 h#'# " *( %!la"anaann*a d,a)#' d!n(an !' M!n K!#an(an ,. S#$+an(an dl$ 'an("a +!n8ana na,&nal +!'daa'"an . 5. S#$+an(an dl$ 'an("a %!n!l,),an/%!n(!$+an(an *( d,la"#"an d, Ind&n!,a +!'daa'"an . ". B,a*a %!$+an(#nan ,n'a)'#")#' &,al +!'daa'"an . l. S#$+an(an a,l,)a %!nd,d,"an +!'daa'"an . $. S#$+an(an dl$ 'an("a %!$+,naan &lah 'a(a +!'daa'"an
ENAN< TIDAK DIERKENAN
%!$+a(,an la+a dala$ +!n)#" a%a%#n !%!'), d,,d!n- )!'$a#" d,,d!n *an( d,+a*a'"an &l!h %!'#ahaan a#'an, "!%ada %!$!(an( %&l,- dan %!$+a(,an ,a ha,l #aha "&%!'a,
•
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•
%!$+!n)#"an a)a# %!$#%#"an dana 8adan(an- "!8#al,: 1. 8adan(an %,#)an( )a" )!')a(,h #n)#" #aha +an" dan +adan #aha la,n *an( $!n*al#'"an "'!d,)- !a (#na #aha d!n(an ha" &%,- %!'#ahaan %!$+,a*aan "&n#$!n- dan%!'#ahaan an5a" %,#)an( 2. 8adan(an #n)#" #aha a#'an, )!'$a#" 8adan(an +an)#an &,al *an( d,+!n)#" &l!h Badan !n*!l!n((a'a Ja$,nan S&,al 4. 8adan(an %!n5a$,nan #n)#" L!$+a(a !n5a$,n S, $%anan 9. 8adan(an +,a*a '!"la$a, #n)#" #aha %!')a$+an(an . 8adan(an +,a*a %!nana$an "!$+al, #n)#" #aha "!h#)anan dan 6. 8adan(an +,a*a %!n#)#%an dan %!$!l,ha'aan )!$%a) %!$+#an(an l,$+ah ,nd#)', #n)#"
•
%'!$, a#'an, "!!ha)an- a#'an, "!8!la"aan- a#'an, 5,a- a#'an, d,(#na- dan a#'an, +!a,a- *an( d,+a*a' &l!h Wa5,+ a5a" &'an( %',+ad,-
•
%!n((an),an a)a# ,$+alan !h#+#n(an d!n(an+%!"!'5aan a)a# 5aa *an( d,+!',"an dala$ +!n)#" na)#'a dan "!n,"$a)an- "!8#al, %!n*!d,aan $a"anan dan $,n#$an +a(, !l#'#h %!(aa, !')a %!n((an),an a)a# ,$+alan dala$ +!n)#" na)#'a dan "!n,"$a)an d, da!'ah )!')!n)# dan *an( +!'"a,)an d!n(an %!la"anaan %!"!'5aan
•
5#$lah *an( $!l!+,h, "!a5a'an *an( d,+a*a'"an "!%ada %!$!(an( aha$ a)a# "!%ada %,ha" *an( $!$%#n*a, h#+#n(an ,),$!a !+a(a, ,$+alan !h#+#n(an d!n(an %!"!'5aan *an( d,la"#"an
•
ha')a *an( d,h,+ah"an- +an)#an a)a# #$+an(an- dan a',an !+a(a,$ana d,$a"#d dala$ aal 9 a*a) 4 h#'# a dan h#'# +
•
•
a5a" !n(ha,lan +,a*a *an( d,+!+an"an a)a# d,"!l#a'"an #n)#" "!%!n),n(an %',+ad, Wa5,+ a5a" a)a# &'an( *an( $!n5ad, )an((#n(ann*a
•
(a5, *an( d,+a*a'"an "!%ada an((&)a %!'!"#)#an- ,'$a- a)a# %!'!'&an "&$and,)!' *an( $&daln*a ),da" )!'+a(, a)a aha$
•
an", ad$,n,)'a, +!'#%a +#n(a- d!nda- dan "!na,"an !')a an", %,dana +!'#%a d!nda
WAJIB AJAK BADAN
S!+*!" %a5a" +adan da%a) d,"a)!(&',"an !+a(a, +!',"#). a. S!"#$%#lan &'an( dan a)a# $&dal *an( $!'#%a"an "!a)#an +a," *an( $!la"#"an #aha $a#%#n ),da" $!la"#"an #aha. +. Badan *an( ),da" d,d,',"an/+!')!$%a) "!d#d#"an d, Ind&n!,a dan +!'&%!'a, $!lal#, Badan Uaha T!)a% BUT. >an( $!n5ad, &+5!" %a5a" h Badan adalah %!n(ha,lan- *a,)# !),a% )a$+ahan "!$a$%#an !"&n&$, *an( d,)!',$a a)a# d,%!'&l!h a5,+ %a5a" +adan +a," *an( +!'aal da', Ind&n!,a $a#%#n da', l#a' Ind&n!,a- *an( da%a) d,%a"a, #n)#" "&n#$, a)a# #n)#" $!na$+ah "!"a*aan a5,+ %a5a" +adan *an( +!'an("#)an- d!n(an na$a dan dala$ +!n)#" a%a%#n.
KEWAJIBAN ERAJAKAN WAJIB AJAK BADAN
a. K!a5,+an $!nda)a'"an d,', !+a(a, Wa5,+ a5a" Badan. Dala$ hal ,n, $!nda)a'"an d,', #n)#" $!$,l,", NW N&$$&' &"&" Wa5,+ a5a" dan a%a+,la a5,+ %a5a" +adan $!la"#"an "!(,a)an %!n*!'ahan +a'an( "!na %a5a" a)a# !"%&' +a'an( "!na %a5a" *an( )!'#)an( N +!'daa'"an UU N 1=39- $a"a a5,+ %a5a" +adan )!'!+#) $!$,l,", "!a5,+an #n)#" d,"#"#h"an $!n5ad, %!n(#aha "!na $!n5ad, !n(#aha K!na a5a" K. +. K!a5,+an #n)#" M!n*!l!n((a'a"an !$+#"#an. S!+a(a,$ana )!'da%a) %ada %aal 23 a*a) 1 UU KU- *a,)# W &'an( %',+ad, $!la"#"an "!(,a)an #aha a)a# %!"!'5aan +!+a dan W +adan d, Ind&n!,a- a5,+ $!n*!l!n((a'a"an %!$+#"#an. !$+#"#an:
M!n#'#) UU N&. 23 Tah#n 2007 )!n)an( K!)!n)#an U$#$ dan Ta)a ?a'a !'%a5a"an- !$+#"#an adalah %'&! %!n8a)a)an *an( d,la"#"an !8a'a )!'a)#' #n)#" $!nda%a)"an da)a G ,n&'$a, "!#an(an *an( $!l,%#), "!adaan ha')a- "!a5,+an a)a# #)an(- $&dal- %!n(ha,lan dan +,a*a !')a 5#$lah ha'(a %!'&l!han dan %!n*!'ahan +a'an( a)a# 5aa *an( )!'#)an( $a#%#n ),da" )!'#)an( N*an( d,"!na"an Nd!n(an )a', 0C n&l %!'!n dan d,"!na"an nBM- *an( d,)#)#% d!n(an $!n*##n la%&'an "!#an(an +!'#%a n!'a8a dan %!'h,)#n(an '#(,/la+a %ada aa) )ah#n %a5a" +!'a"h,'.
K!)!n)#an !$+#"#an: !$+#"#an )!'!+#) ha'# d,!l!n((a'a"an d!n(an: a. M!$%!'ha),"an ,"),"ad +a," dan $!n8!'$,n"an "!adaan a)a# "!(,a)an #aha *an( !+!na'n*a. +. Ha'# d,!l!n((a'a"an d, Ind&n!,a- d!n(an $!n((#na"an h#'# la),n- an("a A'a+- a)#an $aa)a #an( '#%,ah- dan d,##n dala$ +ahaa Ind&n!,a a)a# +ahaa a,n( *an( d,,F,n"an &l!h M!n"!#. 8. D,!l!n((a'a"an d!n(an %',n,% )aa) aa d!n(an )!)!l a"'#al dan )!)!l "a. d. !'#+ahan )!'hada% $!)&d! %!$+#"#an dan/a)a# )ah#n ha'# $!nda%a)"an %!'!)#5#an da', D,'5!n a5a". RINSI TAAT ASAS: ',n,% )aa) aa adalah %',n,% *an( a$a d,(#na"an dala$ $!)&d! %!$+#"#an d!n(an )ah#n; )ah#n !+!l#$n*a #n)#" $!n8!(ah %!'(!!'an la+a a)a# '#(,. M,aln*a- dala$ %!n!'a%an : )!)!l %!n(a"#an %!n(ha,lan- )ah#n +#"#- $!)&d! %!n,la,an- $!)&d! %!n*##)an dan a$&'),a,.
K!a5,+an Wa5,+ a5a" Badan dala$ !'%a5a"an B!',"#) "!a5,+an da', Wa5,+ a5a" Badan : 1.
K!a5,+an $!nda)a'"an d,', Dala$ hal ,n, $!nda)a'"an d,', #n)#" $!$,l,", NW N&$&' &"&" Wa5,+ a5a" dan a%a+,la a5,+ %a5a" +adan $!la"#"an "!(,a)an %!n*!'ahan +a'an( "!na %a5a" dan a)a# 5aa "!na %a5a" a)a# !"%&' +a'an( "!na %a5a" *an( )!'#)an( N +!'daa'"an UU N 1=39- $a"a a5,+ %a5a" +adan )!'!+#) $!$,l,", "!a5,+an #n)#" d,"#"#h"an $!n5ad, %!n(#aha "!na %a5 a" K. Un)#" a5,+ %a5a" +adan a)a# %!n(#aha "!8,l *a,)# !la$a a)# )ah#n +#"# $!la"#"an %!n*!'ahan BK dan a)a# JK d!n(an 5#$lah %!'!da'an +'#)& ),da" l!+,h da', R%600.000.000-; !na$ 'a)# 5#)a '#%,ah $a"a ),da" d,a5,+"an #n)#" d,"#"#h"an !+a(a, K- "!8#al, %!n(#aha "!8,l )!'!+#) $!$,l,h #n)#" d,"#"#h"an !+a(a, K. Jad,- a%a+,la %!'!da'an +'#)&n*a l!+,h da', 600 5#)a $a"a a5,+ $!n(#"#h"an d,', $!n5ad, K.
ada %aal 2 a*a) 9 UU KU- D,'5!n a5a" $!n!'+,)"an NW dan/a)a# $!n(#"#h"an K !8a'a 5a+a)an a%a+,la W a)a# K ),da" $!la"ana"an "!a5,+ann*a !+a(a,$ana d,$a"#d %ada a*a) 1 dan/a)a# a*a) 2.
2.
K!a5,+an #n)#" $!n*!l!n((a'a"an %!$+#"#an. S!+a(a,$ana )!'da%a) %ada %aal 23 a*a) 1 UU KU- *a,)# W &'an( %',+ad, *an( $!la"#"an "!(,a)an #aha a)a# %!"!'5aan +!+a dan W +adan d, Ind&n!,a- a5,+ $!n*!l!n((a'a"an %!$+#"#an. !$+#"#an : M!n#'#)
UU
N&.23
)ah#n
2007
)!n)an(
K!)!n)#an
U$#$
dan
Ta)a
?a'a
!'%a5a"an-!$+#"#an adalah %'&! %!n8a)a)an *an( d,la"#"an !8a'a )!'a)#' #n)#" $!nda%a)"an da)a G ,n&'$a, "!#an(an *an( $!l,%#), "!adaan ha')a- "!a5,+an a)a# #)an(- $&dal- %!n(ha,lan dan +,a*a !')a 5#$lah ha'(a %!'&l!han dan %!n*!'ahan +a'an( a)a# 5aa *an( )!'#)an( $a#%#n *an( ),da" )!'#)an( N- *an( d,"!na"an N d!n(an )a', 0C n&l %!'!n dan *an( d,"!na"an nBM*an( d,)#)#% d!n(an $!n*##n la%&'an "!#an(an +!'#%a n!'a8a dan %!n(h,)#n(an '#(,/la+a %ada aa) )ah#n %a5a" +!'a"h,'. K!)!n)#an $!n(!na, !$+#"#an : !$+#"#an )!'!+#) ha'# d,!l!n((a'a"an d!n(an: a.
$!$%!'ha),"an ,"),"ad +a," dan $!n8!'$,n"an "!adaan a)a# "!(,a)an #aha *an( !+!na'n*a-
+.
ha'# d,!l!n((a'a"an d, Ind&n!,a- d!n(an $!n((#na"an h#'# la),n- an("a A'a+- a)#an $a)a #an( '#%,ah- dan d,##n dala$ +ahaa Ind&n!,a a)a# dala$ +ahaa a,n( *an( d,,F,n"an &l!h M!n"!#-
8.
d,!l!n((a'a"an d!n(an %',n,% )aa) aa dan d!n(an )!l!l a"'#al dan )!l!l "a-
d.
%!'#+ahan )!'hada% $!)&d! %!$+#"#an dan/a)a# )ah#n +#"# ha'# $!nda%a) %!'!)#5#an da', D,'5!n a5a". ',n,% Taa) Aa : ',n,% )aa) aa adalah %',n,% *an( a$a d,(#na"an dala$ $!)&d! %!$+#"#an d!n(an )ah#n;)ah#n !+!l#$n*a #n)#" $!n8!(ah %!n((!!'an la+a a)a# '#(,. M,aln*a dala$ %!n!'a%an : S)!l!l %!n(a"#an %!n(ha,lan Tah#n +#"# M!)&d! %!n,la,an %!'!d,aan a$&'),a,.
M!)&d! %!n*##)an dan
K!a5,+an $!la"#"an %!$&)&n(an dan %!$#n(#)an- d,an)a'an*a *a,)#: a.
K!a5,+an %a5a" !nd,', !%!'), h aal 2/2=
+.
K!a5,+an $!$&)&n( a)a# $!$#n(#) %&)/%#) %a5a" a)a %!n(ha,lan &'an( la,n $,aln*a: h aal 21/26- h aal 22- h aal 24/26- dan h ,nal dan
8.
K!a5,+an $!$#n(#) N dan a)a# n BM 5,"a ada *an( "h## +!'la"# +a(, !n(#aha K!na a5a" K. J!n,;5!n, %a5a" *an( $!n5ad, "!a5,+an Wa5,+ a5a" Badan !8a'a #$#$ +,a d,#'a,"an !+a(a, +!',"#):
a.
h aal 21/aal 26 >a,)# h *an( a5,+ d,%&)&n( a)a %!n(ha,lan !h#+#n(an d!n(an %!"!'5aan- 5aa- a)a# "!(,a)an *an( d,)!',$a a)a# d,%!'&l!h &'an( %',+ad,- !#a, d!n(an "!)!n)#an aal 21 UU h. Wa5,+ a5a" Badan a5,+ $!la"#"an %!$&)&n(an h aal 21 a)a %!n(ha,lan %a'a "a'*aan *an( +!"!'5a d, %!'#ahaan )!'!+#) $a#%#n %!n(ha,lan &'an( %',+ad, la,nn*a- !%!'), )!na(a ahl,- *an( d,+a*a' a)a# )!'#)an( &l!h %!'#ahaan. Dala$ hal )!'da%a) %!$+a*a'an %!n(ha,lan- *an( )!'$a#" &+5!" h aal 21- "!%ada &'an( %',+ad, *an( +!')a)# W l#a' n!(!',- h *an( d,%&)&n( $!n(a8# %ada "!)!n)#an aal 26 UU h a)a# +!'daa'"an )a )'!a)*. K!a5,+an h aal 21/aal 26 *an( ha'# d,la"ana"an- $!l,%#),: ST Maa h aal 21/26 %ada !),a% Maa a5a" M!'#%a"an %!la%&'an a)a h aal 21 *an( )!lah d,h,)#n( dan d,!)&' &l!h Wa5,+ a5a" Badan- *an( )!'#)an( %ada !),a% $aa %a5a". h aal 26 *an( )!'#)an( a)a %!$+a*a'an "!%ada &'an( %',+ad, *an( +!')a)# Wa5,+ a5a" L#a' N!(!', 5#(a a5,+ d,la%&'"an %ada ST Maa h aal 21. ada daa'n*a- h aal 21 *an( d,la%&'"an dala$ ST Maa $!'#%a"an an(#'an a)a# %a5a" d,+a*a' d, $#"a #n)#" h aal 21 *an( )!'#)an( %ada a"h,' )ah#n %a5a" *an( +!'an("#)an. ST Maa h aal 21 %ada A"h,' Tah#n a5a" M!'#%a"an %!la%&'an a)a h aal 21 *an( )!lah d,h,)#n( dan d,l#na, %ada #a)# )ah#n %a5a")!'$a#" h aal 26 *an( )!'#)an( a)a %!n(ha,lan &'an( %',+ad, +!')a)# W l#a' n!(!',. ST Maa h aal 21 #n)#" A"h,' Tah#n a5a" !+!na'n*a $!'#%a"an %!n(h,)#n(an #lan( a)a h aal 21 *an( )!lah d,la%&'"an dala$ ST Maa h aal 21 #n)#" Maa a5a" Jan#a', a$%a, d!n(an D!!$+!'. B,a 5ad,- %ada ST Maa h aal 21 %ada a"h,' )ah#n nan),n*a ),$+#l "#'an(
+a*a'- a)a# l!+,h +a*a'- a)a# $#n(",n 5#(a n,h,l h aal 21 *an( #dah d,!)&' a$a d!n(an h aal 21 *an( )!'#)an(. +.
h aal 24 >a,)# h *an( d,%&)&n( a)a %!n(ha,lan +!'#%a d,,d!n- '&*al)*- +#n(a- had,ah dan %!n(ha'(aan !la,n *an( )!lah d,"!na"an h aal 21- !a dan %!n(ha,lan la,n !h#+#n(an d!n(an %!n((#naan ha')a- !')a ,$+alan 5aa !h#+#n(an d!n(an 5aa;5aa !%!'), 5aa )!"n,"- 5aa $ana5!$an- 5aa "&n#l)an- dan 5aa la,n- *an( d,)!)a%"an dala$ "!)!n)#an aal 24 UU h.
8.
h aal 26 >a,)# h *an( d,%&)&n( a)a %!n(ha,lan +!'#%a d,,d!n +#n(a '&*al), !a dan ,$+alan la,n !h#+#n(an d!n(an %!n((#naan ha')a ,$+alan !h#+#n(an d!n(an 5aa- %!"!'5aan dan "!(,a)anhad,ah dan %!n(ha'(aan !')a %!n,#n dan %!$+a*a'an +!'"ala la,nn*a *an( d,)!',$a/d,%!'&l!h W l#a' n!(!',. K!)!n)#an ,n, d,a)#' dala$ aal 26 UU h. !n(h,)#n(an dan %!n*!)&'an h aal 26 !+a,"n*a )!)a% d,la"#"an !8a'a )!'!nd,',- $!",%#n #n)#" %!la%&'ann*a d,(a+#n("an d!n(an h aal 21 a)a# h aal 24- )!'(an)#n( %ada 5!n, &+5!" %a5a"n*a !')a %!n!',$a %!n(ha,lann*a
1 J,"a &+5!" %a5a"n*a 8!nd!'#n( a$a d!n(an h aal 21 dan %!n!',$a %!n(ha,lann*a adalah &'an( %',+ad, +!')a)# W l#a' n!(!',- $a"a %!la%&'ann*a $!lal#, ST Maa h aal 21 dan a)a# aal 26 2
J,"a %!n!',$a %!n(ha,lann*a +!'+!n)#" +adan dan +!')a)# W l#a' n!(!',- %!la%&'ann*a $!lal#, ST Maa h aal 24 dan a)a# aal 26.
d.
h ,nal >a,)# h *an( d,%&)&n( a)a 5!n, %!n(ha,lan )!')!n)# a)a# 5!n, #aha )!')!n)# *an( d,a)#' !8a'a "h## %!8,al )'!a)$!n) $!lal#, %!'a)#'an %!$!',n)ah. M,aln*a- h ,nal a)a %!'!aan )anah dan a)a# +an(#nan. Jad,- !anda,n*a Wa5,+ a5a" Badan $!n*!a (!d#n( da', %,ha" la,n #n)#" d,%!'(#na"an !+a(a, "an)&'- $a"a Wa5,+ a5a" Badan a5,+ $!$&)&n(- $!n*!)&'- dan $!la%&'"an h ,nal *an( )!'#)an( a)a !a "an)&' )!'!+#).
!.
h aal 2
>a,)# %!$+a*a'an an(#'an h dala$ )ah#n %a5a" +!'5alan *an( ha'# d,+a*a' !nd,', &l!h W #n)#" !),a% +#lan. B!a'n*a h aal 2 *an( a5,+ d,!)&' !),a% +#lan d,h,)#n( +!'daa'"an "!)!n)#an aal 2 UU h +!!')a "!)!n)#an %!la"anaann*a.
.
h aal 2= >a,)# "!a5,+an #n)#" $!l#na, "!"#'an(an %!$+a*a'an %a5a" *an( )!'#)an( %ada a"h,' )ah#n %a5a"d!n(an $!$%!'h,)#n("an "'!d,) %a5a" +!'#%a an(#'an h aal 2 *an( )!lah d,!)&' !),a% +#lan dan h *an( )!lah d,%&)&n(/d,%#n(#) &l!h %,ha" la,n.
(.
N >a,)# %!$#n(#)an %a5a" a)a %!n*!'ahan BK Ba'an( K!na a5a" a)a# JK Jaa K!na a5a" *an( d,la"#"an &l!h !n(#aha K!na a5a" K d, dala$ Da!'ah a+!an- *an( $!l,%#), #a)# $aa %a5a". Dala$ hal BK )!'(&l&n( +a'an( $!ah- )!'da%a) a5a" !n5#alan A)a Ba'an( M!ah n BM *an( 5#(a )!'#)an( !#a, "!)!n)#an UU *an( +!'la"#.
9.
K!a5,+an $!n*a$%a,"an S#'a) !$+!',)ah#an ST
.
K!a5,+an $!$+a*a' dan $!n*!)&'"an %a5a"
6.
K!a5,+an $!$+#a) a")#' %a5a"
7.
K!a5,+an $!l#na, +!a $a)!'a,
3.
K!a5,+an $!naa), %!$!',"aan %a5a"
Ha" Wa5,+ a5a" Badan dala$ !'%a5a"an Ada%#n ha" da', a5,+ %a5a" dala$ %!'%a5a"an- *a,)# : 1. Ha" #n)#" $!nda%a) %!$+,naan dan %!n(a'ahan da', ,"# 2. Ha" #n)#" $!$+!)#l"an- $!$%!'%an5an( a")# %!n*a$%a,an ST 4. Ha" #n)#" $!n(a5#"an "!+!'a)an- +and,n( dan (#(a)an !')a %!n,n5a#an "!$+al, "! Mah"a$ah A(#n( 9. Ha" #n)#" $!$%!'&l!h "!l!+,han %!$+a*a'an %a5a" . Ha" dala$ hal a5,+ %a5a" d,la"#"an %!$!',"aan 6. Ha" #n)#" $!nda%a) a,l,)a %!'%a5a"an 7. Ha" $!n(a5#"an %!'$&h&nan #n)#" $!n(an(#' %!$+a*a'an %a5a"- $!n#nda %!na(,han %a5a"- dan $!$%!'&l!h ,$+alan +#n(an da', "!)!'la$+a)an %!$+a*a'an "!l!+,han %a5a" &l!h DJ 3. Ha" #n)#" $!la"#"an %!n("'!d,)an %a5a" $a#"an )!'hada% %a5a" "!l#a'an
=. Ha" $!n(#'an(, %!n(ha,lan "!na %a5a" d!n(an +,a*a *an( d,"!l#a'"an !#a, +,a*a ,"al.
I.
Saa) T!'#)an(- !n*!)&'an dan !la%&'an h Badan Saa) )!'#)an( da', %a5a" %!n(ha,lan +adan adalah %ada aa) +adan a)a# %!'#ahaan )!'!+#) #dah $!nda%a) %!n(ha,lan a)a# la+a. a5a" !n(ha,lan h !+a(a,$ana d,$a"#d dala$ aal 2 Undan(;Undan( N&$&' 7 Tah#n 1=34 )!n)an( a5a" !n(ha,lan !+a(a,$an )!lah +!+!'a%a "al, d,#+ah )!'a"h,' d!n(an Undan(;Undan( N&$&' 46 )ah#n 2003- %%h +adan ha'# d,+a*a' %al,n( la$a )an((al 1 l,$a +!la +#lan +!',"#)n*a !)!lah Maa a5a" +!'a"h,' an(#'an %a5a". Dala$ hal )an((al 5a)#h )!$%& %!$+a*a'an +!')!%a)an d!n(an ha', l,+#' )!'$a#" ha', Sa+)# a)a# ha', l,+#' na,&nal- $a"a %!$+a*a'an da%a) d,la"#"an %ada ha', "!'5a +!',"#)n*a. Ha', l,+#' na,&nal )!$a#" ha', *an( d,l,+#'"an #n)#" %!n*!l!n(a'aan !$,l,han U$#$ *an( d,)!)a%"an &l!h %!$!',n)ah dan 8#), +!'a$a !8a'a na,&nal *an( d,)!)a%"an &l!h %!$!',n)ah. !$+a*a'an %a5a" d,la"#"an $!la#, Ban" !'!%, a)a# +an" D!,, !'!%, a)a# Kan)&' & !'!%, d!n(an ,)!$ %!$+a*a'an !8a'a &nl,n!. !$+a*a'an %a5a" ha'# d,(#na"an d!n(an $!n((#na"an S#'a) S!)&'an a5a" SS a)a# a'ana ad$,n,)'a, la,n *an( d,a$a"an d!n(an S#'a) S!)&'an a5a". S#'a) S!)&'an a5a" SS a)a# a'ana ad$,n,)'a, la,n +!'#n(, !+a(a, +#"), %!$+a*a'an %a5a" a%a+,la )!lah d,ah"an &l!h %!5a+a) "an)&' %!n!',$a %!$+a*a'an *an( +!'!nan( a)a# a%a+,la )!lah $!nda%a) al,da,. SS a)a# a'ana ad$,n,)'a, la,n d,an((a% ah a%a+,la )!lah d,al,da, d!n(an N&$&' T'ana", !n!',$aan N!(a'a NTN. A%a+,la %a5a" )!'#)an( #n)#" a)# )ah#n %a5a" l!+,h +!a ' da', 5#$lah "'!d,) %a5a" $a"a %!n*!)&'an "!"#'an(an %a5a" *an( )!'#)an( %%h %aal 2= ha'# d,l#na, !la$+a);la$+a)n*a !+!l#$ ST Tah#nan d,a$%a,"an. S!dan("an- #n)#" %!la%&'an ST- $a",$al d,a$%a,"an %ada a"h,' +#lan "!!$%a) !)!lah )ah#n %a5a" +!'a"h,'.
?ARA MEN
M,al: d,,d!n *an( d,)!',$a &l!h !'!'&an T!'+a)a !+a(a, a5,+ %a5a" dala$ n!(!', da', %!n*!')aan
$&dal
+!'"!d#d#"an
!+!a'
2C a)a# l!+,h
%ada
+adan
#aha
*an(
d,d,',"an
dan
d, Ind&n!,a.
2. M!n#'#) a"#n)an, "&$!',al $!'#%a"an %!n(ha,lan !dan(a"an $!n#'#) "!)!n)#an h )!lah d,"!na"an h *an( +!',a) ,nal. !n(ha,lan ,n, d,"!na"an %a5a" )!'!nd,', ,nal !h,n((a d,%,ah"an ),da" %!'l# d,(a+#n( d!n(an %!n(ha,lan la,nn*a dala$ $!n(h,)#n( h )!'#)an(. M,al: %!n(ha,lan a)a +#n(a d!%&,)& a)a# )a+#n(an la,nn*a *an( )!lah d,%&)&n( h ,nal &l!h Ban" !+!a' 20C. 4. M!n#'#) a"#n)an, "&$!',al $!'#%a"an +!+an +,a*a !dan("an $!n#'#) "!)!n)#an h ),da" da%a) d,+!+an"an !+a(a, %!n(#'an( %!n(ha,lan +'#)& aal = UU h. M,aln*a : a. B,a*a;+,a*a
*an( d,(#na"an #n)#"
$!$%!'&l!h %!n(ha,lan
*an(
+#"an
&+*!" %a5a" a)a#
%!n(!naan %a5a"n*a +!',a) ,nal. +. !n((an),an a)a# ,$+alan !h#+#n(an d!n(an %!"!'5aan a)a# 5aa *an( d,+!',"an dala$ +!n)#" na)#'a a)a# "!n,"$a)an. 8. San", %!'%a5a"an +!'#%a +#n(a- d!nda- dan "!na,"an. d. B,a*a;+,a*a *an( $!n#'#) "!)!n)#an h ),da" da%a) d,+!+an"an "a'!na ),da" $!$!n#h, *a'a);*a'a) )!')!n)# $,aln*a: da)a' n&$,na), +,a*a !n)!')a,n$!n)- da)a' n&$,na), a)a %!n(ha%#an %,#)an(. B!da S!$!n)a'a T!$%&'a'* D,!'!n8! B!da a")# $!'#%a"an %!'+!daan $!)&d! *an( d,(#na"an an)a'a a"#n)an, "&$!',al d!n(an "!)!n)#an ,"al. M,aln*a *a,)# : a. M!)&d! %!n*##)an +. M!)&d! %!n,la,an %!'!d,aan8. !n*,,han %,#)an( )a" )!')a(,hd. R#(,;la+a !l,,h "#'.
Ta', %a5a" h Badan d,(#na"an #n)# $!n(h,)#n( h Badan )!'#)an(. Ta', %a5a h Badan adalah +!'daa'"an %aal 17 dan %aal 41 E UU N&. 46 Tah#n 2003 )!n)an( %a5a" %!n(ha,lan- *a,)# !+a(a, +!',"#). -
Ta', %a5a" #n)#" )ah#n %a5a" 200= adalah !+!a' 23C.
-
Ta', %a5a" #n)#" )ah#n %a5a" 2010 dan 2011 !')a ) a', %a5a" %!n(ha,lan +adan h Badan ST Tah#nan h Badan 2012 dan !)!'#n*a adalah !+!a' 2C.
-
Wa5,+ %a5a" dala$ n!(!', *an( +!'+!n)#" %!'!'&an )!'+#"a *an( %al,n( !d,",) 90C !$%a) %#l#h %!'!n da', 5#$lah "!!l#'#han aha$ *an( d,!)&' d,%!'da(an("an d, +#'a !!" d, Ind&n!,a dan $!$!n#h, %!'*a'a)an )!')!n)# la,nn*a da%a) $!$%!'&l!5 )a', !+!a' C l,$a %!'!n l!+,h '!ndah da',%ada )a', )!'!+#) *an( d,a)#' d!n(an a)a# +!'daa'"an !'a)#'an !$!',n)ah.
-
Wa5,+ %a5a" +adan dala$ n!(!', d!n(an %!'!da'an +'#)& a$%a, d!n(an R%0.000.000.000-00 l,$a %#l#h $,l,a' '#%,ah $!nda%a) a,l,)a +!'#%a %!n(#'an(an )a', !+!a' 0C l,$a %#l#h %!'!n da', )a', )!'!+#) 23C a)a# 2C *an( d,"!na"an a)a %!n(ha,lan "!na %a5a" da', +a(,an %!'!da'an +'#)& a$%a, d!n(an R%9.300.000.000-00 !$%a) $,l,a' d!la%an 'a)# '#%,ah.
-
Un)#" "!%!'l#an %!n!'a%an )a', %a5a"- 5#$lah %!n(ha,lan "!na %a5a" d,+#la)an "! +aah dala$ ',+#an '#%,ah %!n#h
REKONSILIASI ISKAL Ka'!na )!'5ad, %!'+!daan %!n(a"#an dala$ $!n*##n la%&'an "!#an(an an)a'a "&$!',l d!n(an %!'%a5a"an $a"a %!'l# d,la"#"an %!n*!#a,an a)a# '!"&n,l,a, ,"al. R!"&n,l,a, ,"al adalah #a)# $!"an,$! %!n*!#a,an %!la%&'an "!#an(an a5,+ %a5a" +adan $!n#'#) "!)!n)#an "&$!',al d,#+ah $!n5ad, $!n#'#) "!)!n)#an %!'%a5a"an a)a# ,"al. R!"&n,l,a, ,"al adalah !+#ah la$%,'an ST )ah#nan h Badan +!'#%a "!')a "!'5a *an( +!',, %!n*!#a,an an)a'a la+a/'#(, !+!l#$ %a5a" $!n#'#) "&$!',al d!n(an la+a/'#(, $!n#'#) ST Tah#nan %!'%a5a"an. Un)#" $!la"#"an %!n(h,)#n(an h Badan- ha'# d,"!)ah#, la+a ,"al dala$ )ah#n %a5a" *an( d,da%a) da', '!"&n,l,a, ,"al. R!"&n,l,a, ,"al d,la"#"an )!'hada% !l#'#h #n#' %!n*##nan la%&'an la+a '#(,- $!l,%#), %!nda%a)an dan +,a*a- !8a'a ',n("a '!"&n,l,a, ,"al d,la"#"an )!'hada% : 1. Wa5,+ %a5a" *an( $!$,l,", %!n(ha,lan ,nal 2. Wa5,+ %a5a" *an( $!$,l,", %!n(ha,lan *an( +#"an &+5!" %a5a" 4. Wa5,+ %a5a" $!n(!l#a'"an +,a*a;+,a*a *an( ),da" +&l!h $!n5ad, %!n(#'an( %!n(ha,lan %aal = UU h
9. Wa5,+ %a5a" $!n(!l#a'"an +,a*a *an( +&l!h $!n5ad, %!n(#'an( +,a*a ,"al )!)a%, $!)&d! %!n(a"#an +,a*a )!'!+#) d,a)#' &l!h "!)!n)#an ,"al . Wa5,+ %a5a" $!n(!l#a'"an +,a*a *an( d,"!l#a'"an +!'a$a #n)#" $!nda%a)"an %!nda%a)an *an( )!lah d,"!na"an h ,nal Dala$ '!"&n,l,a, ,"al )!'da%a) "&'!", ,"al. D,$ana "&'!", ,"al ,n, )!'d,', da', "&'!", %&,), dan "&'!", n!(a),. K&'!", %&,), adalah "&'!", *an( $!n(a",+a)"an la+a ,"al +!')a$+ah a)a# '#(, ,"al +!'"#'an(. K&'!", n!(a), adalah "&'!", *an( $!n(a",+a)"an la+a ,"al +!'"#'an( a)a# '#(, ,"al +!')a$+ah.
1.
La+a ,"al adalah la+a *an( d,h,)#n( +!'daa'"an "!)!n)#an dan %!'a)#'an #ndan(;#ndan( %!'%a5a"an. La+a ,"al ,n, 5#(a d,"!nal !+a(a, la+a "!na %a5a" a)a# %!n(ha,lan "!na %a5a". La+a "!na %a5a" ,n, d,(#na"an #n)#" $!n(h,)#n( %a5a" %!n(ha,lan *an( )!'#)an(.
2.
K&'!", ,"al- +!')#5#an #n)#" $!n*!#a,"an la+a "&$!',al *a,)#- la+a *an( d,h,)#n( $!n#'#) ',n,% A"#n)an, B!'la"# U$#$/ABU d!n(an "!)!n)#an;"!)!n)#an %!'%a5a"an !h,n((a d,%!'&l!h la+a ,"al. La%&'an %!'h,)#n(an la+a;'#(, *an( d,+#a' %!'#ahaan $!'#%a"an la%&'an "!#an(an *an( d,##n +!'daa'"an ABU. Ol!h "a'!na ,)#- a(a' da%a) a(a' da%a) $!n(h,)#n( +!a'ann*a %a5a" %!n(ha,lan *an( )!'#)an(- %!'#ahaan ha'# $!la"#"an %!n*!#a,an la%&'an %!'h,)#n(an la+a;'#(, )!'!+#) a(a' !#a, d!n(an "!)!n)#an dan %!'a)#'an %!'#ndan(;#ndan(an %!'%a5a"an. Lan("ah %!n*!#a,an ,n, d,la"#"an d!n(an 8a'a $!n8a', %&;%& '!"!n,n( *an( +!'+!da %!'la"#an an)a'a %',n,% a"#n)an, +!'la"# #$#$ d!n(an "!)!n)#an %!'a)#'an #ndan(; #ndan( %!'%a5a"an. &;%& '!"!n,n( ,n, *an( +!'la"# d,la"#"an "&'!", ,"al.
3.
T,$+#ln*a K&'!", ,"al- hal;hal *an( $!n,$+#l"an %!'+!daan an)a'a ABU d!n(an UU !'%a5a"an an)a'a la,n: a. !'+!daan K&n!% !n(ha,lan ?&n)&h: 1 D!,d!n *an( d,)!',$a &l!h T- >a*aan- K&%!'a,- BUMN- BUMD2 S,a 8adan(an "!'#(,an %,#)an( +a(, Ban"- L!a,n(- dan A#'an,. +. !'+!daan ?a'a !n(#"#'an !n(ha,lan. ?&n)&h : !n5#alan d,#"#' !+!a' 5#$lah *an( d,+!+an"an "!%ada %!$+!l, ),da" $!l,ha) a%a"ah ada h#+#n(an ,),$!a a)a# ),da". 8. !'+!daan K&n!% B,a*a.
!n(!l#a'an *an( da%a) d,+!+an"an !+a(a, +,a*a adalah !$#a %!n(&'+anan !"&n&$, dala$ 'an("a $!$%!'&l!h +a'an( dan 5aa. T,da" )!'+a)a han*a +,a*a #n)#" $!nda%a)"an- $!na(,h dan $!$!l,ha'a %!n(ha,lan a5a. S,n("a)ann*a- +,a*a $!n#'#) %a5a" adalah %!n(!l#a'an; %!n(!l#a'an *an( ada "a,)an lan(#n( d!n(an %!'&l!han %!n(ha,lan.
d. !'+!daan ?a'a !n(#"#'an B,a*a. Sa$a d!n(an 8a'a %!n(#"#'an %!n(ha,lan- 5,"a ada )'ana", *an( ),da" a5a' "a'!na h#+#n(an ,),$!a $a"a )'ana", )!'!+#) ha'# d,"&'!",.
!. !'+!daan ?a'a !$+!+anan a)a# Al&"a, B,a*a. ?&n)&h : 1 !n*##)an- han*a $!)&d! (a', L#'# dan Sald& M!n#'#n d!n(an )a', *an( )!lah d,)!n)#"an. 2 !n(a"#an "!'#(,an %,#)an( han*a d!n(an $!)&d! lan(#n(. 4 !n,la,an %!'!d,aan han*a $!n((#na"an $!)&d! 'a)a;'a)a dan IO. . Adan*a %!n(ha,lan *an( "!na %a5a" %!n(ha,lan !8a'a ,nal. !n(ha,lan *an( d,"!na"an %a5a" !8a'a ,nal +!'a'), )!lah d,%!'h,)#n("an %a5a" %!n(ha,lann*a !h,n((a ),da" %!'l# d,%!'h,)#n("an la(, dala$ $!n(h,)#n( %a5a" %!n(ha,lan d, a"h,' )ah#n $a"a ha'# d,"!l#a'"an da', la%&'an %!'h,)#n(an la+a;'#(,. 4.
J!n, K&'!", ,"al. a. K&'!", ,"al &,),. K&'!", ,"al %&,), K adalah "&'!", ,"al *an( $!na$+ah +!a'n*a la+a "!na %a5a". +. K&'!", ,"al N!(a),. K&'!", ,"al n!(a), KN adalah "&'!", ,"al *an( $!n(#'an(, la+a "!na %a5a".
5.
K!')a K!'5a N&.
Na$a R!"!n,n(
La%. K!# K&$!',al
K&'!", ,"al &,),
N!(a),
La%. K!#. ,"al
B!',"#) lan("ah;lan("ah %!n(h,)#n(an h Badan : J#$lah %!n(ha,lan n!)& +'#)&
B,a*a
!n(ha,lan n!)& "&$!',al
K&'!", ,"al: &,), N!(a),
;
!n(ha,lan n!)& ,"al
K&$%!na, "!'#(,an
!n(ha,lan "!na %a5a"
h )!'#)an(
K'!d,) %a5a": D,%&)&n(/d,%#n(#) %,ha" "!),(a
T!lah d,+a*a' !nd,',
J#$lah "'!d,) %a5a"
K#'an(/l!+,h +a*a'
ERHITUN
Ta', )!'),n((, 2C d#a %#l#h l,$a %!'!n $#la, +!'la"# !5a" )ah#n %a5a" 2010.
+.
Wa5,+ a5a" Badan dalan n!(!', *an( +!'+!n)#" %!'!'&an )!'+#"a *an( %al,n( !d,",) 90C !$%a) %#l#h %!'!n da', 5#$lah "!!l#'#han aha$ *an( d,!)&' d,%!'da(an("an d, +#'a !!" d, Ind&n!,a dan $!$!n#h, %!'*a'a)an )!')!n)# la,nn*a da%a) $!$%!'&l!h )a', !+!a' C l,$a %!'!n l!+,h '!ndah *an( d,a)#' d!n(an a)a# +!'daa'"an !'a)#'an !$!',n)ah.
8.
Un)#" "!%!'l#an %!n!'a%an )a', %a5a"- 5#$lah !n(ha,lan K!na a5a" d,+#la)"an "!+aah dala$ ',+#an '#%,ah %!n#h.
d.
Wa5,+ a5a" Badan dala$ n!(!', d!n(an %!'!da'an +'#)& a$%a, d!n(an R% 0.000.000.000-00 l,$a %#l#h $,l,a' '#%,ah $!nda%a) a,l,)a +!'#%a %!n(#'an(an )a', !+!a' 0C l,$a %#l#h %!'!n da',
)a', h aal 17 *an( d,"!na"an a)a !n(ha,lan K!na a5a" da', +a(,an %!'!da'an +'#)& a$%a, d!n(an R% 9.300.000.000-00 !$%a) $,l,a' d!la%an 'a)# 5#)a '#%,ah a,l,)a %!'%a5a"an d,+!',"an #n)#" $!$+!',"an "!$#dahan +a(, !")&';!")&' #aha )!')!n)# d!n(an %!'),$+an(an )!')!n)#- $,aln*a da*a a,n(- %!n*!'a%an la%an(an "!'5a dan %!'l,nd#n(an "!%!n),n(an #$#$. Ada%#n +!'+a(a, a,l,)a dan ,n!n), %!'%a5a"an +a(, a5,+ %a5a" +adan- !+a(a, +!',"#) : 1.
a,l,)a %!'%a5a"an *an( +!'"a,)an d!n(an )a', %a5a" a.
a,l,)a )a', %aal 17 a*a) 2B UU h D,$ana a,l,)a ,n, d,+!',"an "!%ada W Badan dala$ n!(!', *an( +!'+!n)#" %!'!'&an
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KOMENSASI KERU
EN>USUTAN ATAU AMORTISASIaal 11 a)a# aal 11A aal = a*a) 2: !n(!l#a'an #n)#" $!nda%a)"an- $!na(,h- dan $!$!l,ha'a %!n(ha,lan *an( $!$%#n*a, $aa $anaa) l!+,h da', 1 a)# )ah#n ),da" d,+&l!h"an #n)#" d,+!+an"an !"al,(#- $!la,n"an d,+!+an"an $!lal#, %!n*##)an a)a# a$&'),a, !+a(a,$ana d,$a"#d dala$ aal 11 a)a# aal 11A EN>USUTAN
EN>USUTAN
•
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AMORTISASI
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A$&'),a, d,$#la, %ada +#lan d,la"#"ann*a %!n(!l#a'an
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1.00.000.000-00 00.000.000-00 2.00.000.000-00
J#$lah
9.00.000.000
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700.000.000
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22.000.000
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2.000.000
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4.000.000
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0.000.000-00
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90.000.000-00
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200.000.000-00
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1.40.000.000-00
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2.000.000.000-00
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2.00.000.000-00
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0.000.000-00
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100.000.000-00
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0.000.000-00
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2.7.000.000
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2.000.000-00
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4.000.000-00
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7.00.000.000-0 0
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700.000.000-00
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22.000.000-00
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2.000.000-00
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4.000.000-00
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0.000.000-00
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1.00.000.000-00 00.000.000-00 .00.000.000-00
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7.00.000.000-00
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90.000.000-00
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200.000.000-00
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4.40.000-00
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9.000.000.000-00
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4.00.000.000-00
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0.000.000-00
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100.000.000-00
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0.000.000-00
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4.7.000.000-00
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1.47.000.000-00 2.200.000.000-00
