Page 54 - E-MODULE PERPAJAKAN

C o n t o h K a s u s :

P T . A B C t e l a h m e n g h i t u n g P P h t e r u t a n g d e n g a n t a h u n p a j a k 2 0 2 0 s e b e s a r

R p . 5 0 0 . 0 0 0 . 0 0 0 , 0 0 d a l a m s e t a h u n . T a p i p a d a 2 0 2 1 P T . A B C m e m i l i k i l a b a y a n g l e b i h

b e s a r d a n s e t e l a h d i l a k u k a n p e n g h i t u n g a n k e m b a l i p a j a k t e r u t a n g 2 0 2 1 s e b e s a r
R p . 7 0 0 . 0 0 0 . 0 0 0 , 0 0

M a k a p e r h i t u n g a n a n g s u r a n P P h p a s a l 2 5 d a n P a s a l 2 9 a d a l a h

A n g s u r a n P P h 2 5 t a h u n 2 0 2 0 = R p . 5 0 0 . 0 0 0 . 0 0 0 , 0 0 / 1 2 b u l a n = R p . 4 1 . 6 6 6 . 6 6 6 , 0 0
P P h t e r u t a n g 2 0 2 1 = R p . 7 0 0 . 0 0 0 . 0 0 0 , 0 0

P P h P a s a l 2 9 y a n g h a r u s d i l u n a s i = R p . 7 0 0 . 0 0 0 . 0 0 0 , 0 0 - R p . 4 1 . 6 6 6 . 6 6 6 , 0 0 =

R p . 6 5 8 . 3 3 3 . 3 3 4

E . R I N C I A N A T U R A N S A N K S I D A N D E N D A T E R K A I T P E L A P O R A N S P T P A J A K D A L A M U U C I P T A K E R J A

1 . S a n k s i d e n d a b e r d a s a r k a n s u k u b u n g a a c u a n d i t a m b a h 5 % d i b a g i 1 2 b e r l a k u p a d a t a n g g a l
d i m u l a i p e n g h i t u n g a n s a n k s i , p a l i n g l a m a 2 4 b u l a n p d W P y a n g ;

M e l a k u k a n p e m b e t u l a n S P T s e n d i r i d a n m e m u a t u t a n g p a j a k m e n j a d i l e b i h b e s a r

K u r a n g b a y a r k a r e n a p e m b e t u l a n S P T t a h u n a n / m a s a
T e r l a m b a t m e m b a y a r P P h p a s a l 2 9 S P T t a h u n a n

T e r l a m b a t m e m b a y a r S P T m a s a
2 . J i k a t i d a k m e l u n a s i S P T k u r a n g b a y a r m e n d a p a t s a n k s i d e n d a b e r d a s a r k a n s u k u b u n g a

a c u a n d i t a m b a h 1 0 % d i b a g i 1 2 , p a l i n g l a m a 2 4 b u l a n .

3 . J i k a t i d a k m e l u n a s i p a j a k k u r a n g b a y a r d a n m e n d a p a t k a n S u r a t K e t e t a p a n P a j a k K u r a n g
B a y a r ( S K P K B ) m e n d a p a t s a n k s i d e n d a b e r d a s a r k a n s u k u b u n g a a c u a n d i t a m b a h 1 5 % d i b a g i

1 2 , p a l i n g l a m a 2 4 b u l a n

4 . J i k a t i d a k m e n y a m p a i k a n S P T a t a u m e n g i s i s S P T d e n g a n t i d a k b e n a r a t a u t i d a k l e n g k a p ,
a t a u m e l a m p i r k a n k e t e r a n g a n y a n g i s i s n y a t i d a k b e n a r a k a n d i d e n d a s e b e s a r 1 0 0 % d a r i

j u m l a h p a j a k y a n g k u r a n g b a y a r s a a t p e n g u n g k a p a n p e l a p o r a n p a j a k t i d a k b e n a r . J u m l a h i n i

l e b i h r e n d a h d a r i y a n g t e r t u l i s d a r i U U K U P , s e b e s a r 1 5 0 %
5 . J i k a P P h P K P k u r a n g b a y a r , s a n k s i a d m i n i s t r a s i b e r u p a b u n g a y a n g d i t e t a p k a n M e n k e u

d i h i t u n g s e j a k t e r u t a n g n y a p a j a k a t a u b e r a k h i s r n y a m a s a p a j a k , b a g i a n t a h u n p a j a k , a t a u
t a h u n p a j a k s a m p a i d i t e r b i t k a n y a S u r a t T a g i h a n P a j a k

( S T P ) .