Tahun neto pasal 22 pasal 23 pasal 24

2,001 1,200,000,000 30,000,000 40,000,000 50,000,000

Angsuran pasal 22 25% pph terutang 300,000,000
kredit 22 kredit 30,000,000
kredit 23 40,000,000
kredit 24 50,000,000
Kurang Bayar pph kb 180,000,000
pph pasal 25/bln angsuram 15,000,000

Tahun neto pasal 22 pasal 23 pasal 24

2,001 1,200,000,000 30,000,000 40,000,000 50,000,000
tidak teratur 300,000,000 900,000,000
Angsuran pasal 22 25% pph terutang 225,000,000
kredit 22 kredit 30,000,000
kredit 23 40,000,000
kredit 24 50,000,000
Kurang Bayar pph kb 105,000,000
pph pasal 25/bln angsuram 8,750,000

Tahun neto pasal 22 pasal 23 pasal 24

2,003 2,400,000,000 50,000,000 10,000,000
2,001 (2,000,000,000)
2,002 (1,000,000,000)
Angsuran pasal 25 2004 2,400,000,000
kompensasi (600,000,000)
pkp 1,800,000,000
pph terutang 450,000,000
kredit 22 (50,000,000)
kredit 23 (10,000,000)
pph KB 390,000,000
angsuran/bulan 32,500,000

Bulan Peredaran Biaya usaha Laba(rugi) PKP setahun

january 350,000,000 245,000,000 105,000,000 4,200,000,000
february 250,000,000 300,000,000 (50,000,000) 3,000,000,000
march 450,000,000 315,000,000 135,000,000 5,400,000,000
april 500,000,000 350,000,000 150,000,000 6,000,000,000
may 600,000,000 420,000,000 180,000,000 7,200,000,000
june 800,000,000 560,000,000 240,000,000 9,600,000,000
july 1,000,000,000 700,000,000 300,000,000 12,000,000,000
august 3,000,000,000 2,100,000,000 900,000,000 36,000,000,000
september 4,000,000,000 2,800,000,000 1,200,000,000 48,000,000,000
october 5,000,000,000 3,500,000,000 1,500,000,000 60,000,000,000
november 6,000,000,000 4,200,000,000 1,800,000,000 72,000,000,000
december 7,000,000,000 4,900,000,000 2,100,000,000 84,000,000,000
spt pph terutang kredit pajak pasal 25 Angsuran desember 2001
2,001 250,000,000 40,000,000 50,000,000 15,000,000
angsuran 2002 kurang bayar
januari-maret 15,000,000
april-des 210,000,000 17,500,000

SPT pph terutang kredit pajak pasal 25 angsuran desembar 2001

sementara 2001 18,000,000 3,000,000 1,000,000
fix juni 25,000,000 4,000,000

angsuran kurang bayar 1 tahun

jan-maret 1,000,000
april-mei 15,000,000 12 1,250,000
juni-des 21,000,000 12 1,750,000

SPT pph terutang kredit pajak pasal 25 angsuran desember 2001

fix 2001 (april) 33,000,000 3,000,000 1,000,000
pembetulan(juni) 40,000,000 4,000,000

angsuran kurang bayar 1 tahun

jan-maret 1,000,000 1,000,000
april-juni 30,000,000 12 2,500,000
juni-des 36,000,000 12 3,000,000

SPT laba PPH terutang kredit angsuran desember 2001

fix 2001 (april) 200,000,000 50,000,000 1,000,000
pemeriksaan(oktober 300,000,000 75,000,000

angsuran kurang bayar 1 tahun

jan-maret 1,000,000 1,000,000
april-juni 50,000,000 12 4,166,667
juni-des 75,000,000 12 6,250,000

penghasilan dibayar di ln batas

Daam negeri 5,000,000,000
negara x 3,000,000,000 1/5 600,000,000 750,000,000
negara y 2,000,000,000 2/7 600,000,000 500,000,000
Total Bruto 10,000,000,000
pph terutang 2,500,000,000

tahun phsln dalam negeri phsln luar negeri pph di bayar di ln

2,001 (800,000,000) 3,000,000,000 1,200,000,000
pkp tarif
pph terutang 2,200,000,000 25% 550,000,000
kredit pajak maks = ln karena rgi di dlm 550,000,000
pph Kb/lb -

tahun phsln dlm negeri pasal 22 pasal 23 pasal 24

2,001 (1,000,000,000)
2,002 3,000,000,000 40,000,000 30,000,000 20,000,000
pkp
pph terutang 2,000,000,000 25% 500,000,000
kredit 175,000,000
ppk kb 325,000,000
pasal 25
60,000,000

pasal 25
60,000,000

pasal 25

12.50% 25%
batas fasilitas dapat fas tak dapat fasilitas pasal 17 ayat 1
4,800,000,000 105,000,000 13,125,000
4,800,000,000 -
4,800,000,000 120,000,000 15,000,000 15,000,000 3,750,000
4,800,000,000 120,000,000 15,000,000 30,000,000 7,500,000
4,800,000,000 120,000,000 15,000,000 60,000,000 15,000,000
4,800,000,000 120,000,000 15,000,000 120,000,000 30,000,000
4,800,000,000 120,000,000 15,000,000 180,000,000 45,000,000
4,800,000,000 120,000,000 15,000,000 780,000,000 195,000,000
4,800,000,000 120,000,000 15,000,000 1,080,000,000 270,000,000
4,800,000,000 375,000,000
4,800,000,000 450,000,000
4,800,000,000 525,000,000
ran desember 2001

ran desembar 2001

ran desember 2001

ran desember 2001

pasal 25

85,000,000
angsuran harus dibayar
13,125,000
-
18,750,000
22,500,000
30,000,000
45,000,000
60,000,000
210,000,000
285,000,000
375,000,000
450,000,000
525,000,000