Page 39 - Laporan Tahunan KPP Pratama Palembang Ilir Barat 2015

LAMPIRAN 2
ANALISA POTENSI PPh OP

dalam jutaan rupiah
TAHUN
2010 2011 2012 2013 2014 2015 2016
PDRB 50.429.770 57.398.241 66.090.062 73.329.416 82.815.004
% Upah Gaji Terhadap PDB (Base 2010) 19,23% 19,23% 19,23% 19,23% 19,23%
Upah Gaji Orang Pribadi (Ugop) 9.697.645 11.037.682 12.709.119 14.101.247 15.925.325
(Objek Pajak PPh OP Progresif)
%Penghasilan > PTKP 0,83 0,87 0,93 0,75 0,76
Penghasilan OP>PTKP 8.085.848 9.548.020 11.834.861 10.538.630 12.179.449
Ratio PKP 0,59 0,66 0,67 0,62 0,65
PKP OP 4.809.847 6.270.922 7.935.078 6.513.843 7.894.112
Layer 1 3.983.779 4.691.101 5.893.185 4.256.400 4.827.717
Layer 2 826.068 1.579.821 2.041.893 2.257.443 3.002.734
Layer 3 - - - - -
Layer 4 - - - - -
Tax Base 4.809.847 6.270.922 7.935.078 6.513.843 7.830.450
Potensi PPh OP Layer 1 199.189 234.555 294.659 212.820 241.386
Potensi PPh OP Layer 2 73.238 330.764 339.309 381.009 348.005
Total Potensi PPh OP 272.427 565.319 633.968 593.829 589.391
Total Potensi PPh OP PIB 82.685 180.279 262.911 219.890 213.448 282.183 312.297
Realisasi PPh Pasal 21 106.937 112.519 173.689 164.659 193.211
Realisasi PPh Pasal 25 OP 4.380 4.211 5.007 5.985 6.011
Total Realisasi PPh OP 111.316 116.730 178.697 170.643 199.222
Tax Gap (28.631) 63.549 84.214 49.247 14.226

300.000
250.000
Total Potensi PPh OP
200.000 PIB
Realisasi PPh Pasal 21
150.000
Realisasi PPh Pasal 25
100.000 OP
Total Realisasi PPh OP
50.000

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