AA

MAIL BOX COMPANY

HONGKONG

JUAL BB

2014

CARA HITUNG PJK:

1 UMKM 1% X OMSET
2 NON UMKM TARIF PPH PS 17 X LABA

DAGANG JASA KONSULTAN

OMSET 3,000,000,000 3,000,000,000
MARGIN LABA 5% 20%
LABA 150,000,000 600,000,000
PPH 1% 1%
ATURAN BARU 30,000,000 30,000,000
ATURAN LAMA 18,750,000 75,000,000

2,013 2,014
> 4,8 M TARIF X LABA
< 4,8 JAN DES
1%

PERTAMINA USA
BAYAR FEE 1 MILYAR MR SMITH
PPH PSL 26 20%

ZIMBABWE
MR. GOOGGHH
 2011
AUDIT KEBERATAN BANDING
SKP KB SK KEBERATAN PUTUSAN PP
POKOK PJK 600,000,000 DITOLAK DITERIMA
SANKSI 200,000,000
TOTAL 800,000,000 LEBIH BYR (260,000,000)
DIBYR

HAK
LB 260,000,000
SKP BYR 800,000,000
IMBALAN BUNGA 384,000,000
2% X 24 BLN
1,444,000,000

WAJIB PJK
SUBYEKTIF
OBYEKTIF
SELF ASSESMENT HAK WP
NPWP PEMBETULAN
HITUNG
SETOR
LAPOR
2,014
PT A
LR
PENGHSL 60,000,000,000
BIAYA 58,000,000,000
LABA 2,000,000,000
PPH 25% 500,000,000 HITUNG
KREDIT PJK:
PPH 23 (80,000,000)
PPH 22 (50,000,000)
PPH 25 (200,000,000)
PPH KB 170,000,000 SETOR
SPT TAHUNAN LAPOR
 BUYER
MAIL BOX COMPANY

ONGKONG

JUAL

IMBABWE
MR. GOOGGHH
 PENGAWASAN LAW ENFORCEMENT PENYELESAIAN SENGKE
XXXX AUDIT DJP
SPT OMSET 380,000,000 SKP KB KEBERATAN
POKOK PJK 600 DITOLAK
WAWANCARA SANKSI 200
KASIR 1 8,000,000 TAGIHAN 800
360 2,880,000,000 50%

KARYWA 20
BIAYA GAJI 20,000,000
BIAYA SEWA 25,000,000
BY LISTRIK, DLL 5,000,000
BIAYA OP 50,000,000
LABA 50,000,000 20%
OMSET 1 BLN 250,000,000
12 3,000,000,000
 PENYELESAIAN SENGKETA
PP
KEBERATAN BANDING
XXX
DITERIMA

100%