Kunci Jawaban Pajak XII
JAWABAN
1.
C
2.
A
3.
D
4.
A
5.
C
6.
A
7.
A
8.
B
9.
D
10. E
11. B
12. D
13. D
14. C
15. E
16. A
17. B
18. A
19. A
20. D
21. B
22. B
23. C
24. D
25. A
26. D
27. D
28. D
29. A
30. E
31. A
32. D
33. A
34. D
35. B
36. B
37. E
38. E
39. B
40. B
JAWABAN
ESAY
1. . Jumlah neto
adalah :
Rp 5.000.000.000,00 + Rp
1.000.000.000,00= Rp 6.000.000.000,00
Batas maksimum kredit pajak diambil yang
terendah dari 3 perhitungan yaitu:
1.
PPh terutang atau dibayar di luar negeri adalah : 40 % x Rp 5.000.000.000,00=
Rp 2.000.000.000,00
2.
(Rp 5.000.000.000,00 : Rp 6.000.000.000,00) x Rp 1.680.000.000,00 =Rp
1.400.000.000,00
3.
PPh terutang Rp 6.000.000.000 x 28%= Rp
1.680.000.000
Dengan demikian kredit pajak yang
diperkenankan adalah pada poin 2 sebesar Rp 1.400.000.000,00
2 . 20 % X ( 10.000.000 : 12 ) = Rp.
166.666,67
3 . Kas .............................................Rp.
9.833.333,33
Beban PPh
Final.......................Rp.
166.666,67
Pendapatan Bunga Deposito
.....................Rp. 10.000.000,-
4 . 5% x Rp. 200.000.000,- = Rp10.000.000
5 . Jurnal Bapak Wandi
Kas.........................................Rp.
190.000.000
Beban
PPh.............................Rp.
10.000.000
Pendapatan
penjualan tanah ..................Rp. 200.000.000,-
Kok pada salah pilihan ganda nya
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