2,007 2,008 26-12 2008

bank SPT AUDIT SKP

KOREKSI
PENGHASILAN 15,000,000,000 - 15,000,000,000
BIAYA 16,000,000,000 3,200,000,000 12,800,000,000
RUGI (1,000,000,000) LABA 2,200,000,000
PPH TERUTANG - PPH 550,000,000
KREDIT PJK:
PPH 25 268,000,000 (268,000,000)
PPH LEBIH BYR (268,000,000) PPH KB 282,000,000
SANKSI ADM
2% X . BLN 67,680,000
PJK YMH DIBYR 349,680,000
TDK SETUJU
BAYAR 349,680,000
2-Jan-09

UU
PERATURAN PEMERINTAH
PERATURAN MENKEU
PERATURAN DIRJEN PJK
SURAT EDARAN

pokok
pjk
total
PERMHN KEBERATAN SK KEBERATAN PERMHN BANDING
1/25/2009 12 BULAN TOLAK 3 BLN
1/24/2010 4/23/2010
15,000,000,000
12,300,000,000 200,000,000
2,700,000,000
675,000,000 PPH TER

(268,000,000) PPH 25
407,000,000 LEBIH BYR

97,680,000
504,680,000 SKPKB 504,680,000
50% 252,340,000 XXXX

KEMBALI
LEBIH BYR
BAYAR SKPKB
IMBALAN BUNGA
2%*24 BLN
CASH IN
15%

2/10/2013 5/9/2013 5/13/2013 hak wajib pjk

skpkb ajukan psl 36 uu kup
14,000,000,000 xxxx
5,600,000,000
19,600,000,000

skpkb banding
LABA 5,000,000,000
PPH 1,250,000,000 pjk terutang
pph 25 (300,000,000)
pph 22 (600,000,000)
pph kurang byr 350,000,000
bunga 70,000,000
pjk ymh dibyr 420,000,000 utang pjk

50% pjk terutang

210,000,000 byr
sdh byr
pajak terutang
utang pjk
MHN BANDING

14 HARI
15,000,000,000
15,800,000,000
(800,000,000)
-

268,000,000
(268,000,000)

15-Sep-14

268,000,000
504,680,000
ALAN BUNGA
242,246,400
1,014,926,400
152,238,960

pembatalan ketetapan
ditolak
ditolak 2
 625,000,000
(900,000,000)