Escolar Documentos
Profissional Documentos
Cultura Documentos
soal A
1 C. Terdapat perbedaan pengenaan biaya antara kedua subyek
NO
PTKP BARU
4 Wajib Pajak k/2
kawin
6 PPh terutang
PPh pasal 21
PPh pasal 23
PPh pasal 2011= 338.771 : 12
24,300,000
2,025,000
26,325,000
4,462,000
(1,000,000)
(143,229)
3,318,771
276,564
wp
tambahan istri kerja
kawin
anak
150,000,000
50,000,000
200,000,000
PTKP BARU
24,300,000
24,300,000
2,025,000
2,025,000
52,650,000
147,350,000
soal B
1a
Wajib Pajak
Tambahan istri bekerja
Kawin
24,300,000
24,300,000
2,025,000
50,625,000
1b
penghasilan setahun
peredaran usaha istri
PTKP
300,000,000
100,000,000
400,000,000
50,625,000
349,375,000
50,000,000
200,000,000
99,375,000
5%
15%
25%
2,500,000
30,000,000
24,843,750
57,343,750
2 Penghasilan Tn Tukul
penghasilan Neto (norma 20%)
600,000,000
120,000,000
a
PTKP
Wajib Pajak k/0
kawin
PKP
93,675,000
PTKP
Wajib Pajak
PKP
tarif Pajak:
sampai dengan 50 juta
50 juta - 250 juta
2,500,000
6,551,250
PPh terutang
9,051,250
PPh terutang
Gabungan
Penghasilan neto Tn Tukul
Penghasilan neto istri Tn Tukul
Total penghasilan neto
penghasilan Neto (norma 20%)
PTKP
Wajib Pajak k/0
Tambahan itri bekerja
kawin
PTKP
PKP
`
Tn Tukul
24,300,000
2,025,000
26,325,000
600,000,000
400,000,000
1,000,000,000
200,000,000
24,300,000
24,300,000
2,025,000
50,625,000
149,375,000
tarif pajak
sampai dengan 50 juta
50 juta - 250 juta
2,500,000
14,906,250
PPh terutang
17,406,250
400,000,000
80,000,000
Ny Tukul
24,300,000
55,700,000
2,500,000
855,000
3,355,000