PPh Badan
11th Grade
•5 Qs
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PPh Badan
Quiz
•
Financial Education
•
11th Grade
•
Practice Problem
•
Hard
XL_21_EVINA XL_21_EVINA
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5 questions
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1.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
PT Sukses Makmur bergerak dibidang bisnis sembako. Berdasarkan data pada tahun 2016 menurut pembukuan, jumlah penjualan sebesar Rp4.820.000.000,00 dan harga pokok penjualan sebesar Rp3.980.000.000,00. Biaya penjualan Rp265.000.000,00 dan biaya administrasi Rp157.000.000,00. Kerugian tahun 2015 Rp23.000.000,00. Penghasilan kena pajak PT Sukses Maju Terus adalah...
Rp98.750.000,00
Rp104.500.000,00
Rp395.000.000,00
Rp418.000.000,00
Rp575.000.000,00
2.
MULTIPLE CHOICE QUESTION
2 mins • 1 pt
Berdasarkan pembukuan PT Nusantara Sakti tahun 2017, diperoleh data : Jumlah penjualan sebesar Rp8.560.000.000,00. Harga pokok penjualan Rp5.136.000.000,00. Penghasilan kena pajak Rp1.230.000.000,00. Pajak penghasilan terutang PT Nusantara Sakti tahun 2017 berdasarkan tarif PPh Pasal 31-E adalah....
Rp86.215.000,00
Rp135.070.000,00
Rp153.750.000,00
Rp221.285.000,00
Rp307.500.000,00
3.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
PT Garuda Food membeli gedung pabrik tanggal 2 April 2017 dengan harga perolehan Rp1.800.000.000,00. Mulai digunakan tanggal 12 April 2017. Berdasarkan ketentuan perpajakan, masa manfaat gedung permanen 20 tahun. Jika penyusutan menggunakan metode garis lurus, penyusutan tahun 2017 adalah...
Rp60.000.000,00
Rp67.500.000,00
Rp90.000.000,00
Rp120.000.000,00
Rp180.000.000,00
4.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
CV Jaya Mandiri pada tanggal 10 Februari 2017 mengeluarkan uang sebesar Rp 240.000.000,00 untuk memperoleh waralaba AHAS Honda selama 4 tahun. Bengkel dibuka secara resmi pada tanggal 2 maret 2017. Pembebanan amortisasi dengan metode garis lurus tahun 2017 adalah...
Rp50.000.000,00
Rp55.000.000,00
Rp60.000.000,00
Rp75.000.000,00
Rp90.000.000,00
5.
MULTIPLE CHOICE QUESTION
2 mins • 1 pt
PT Sumber Rejeki adalah distributor mi instan produk PT Indofood. Berdasarkan pembukuan tahun 2017, jumlah penjualan sebesar Rp4.750.500.000,00 dan persediaan 1 Januari 2017 sebesar Rp725.000.000,00; pembelian selama tahun 2017 Rp3.950.000.000,00 dan persediaan 31 Desember 2017 Rp675.000.000,00; beban operasional usaha Rp467.000.000,00; beban administrasi dan umum Rp332.000.000,00. PT Sumber Rejeki menggunakan tarif PP No 46 tahun 2013. Jumlah pajak penghasilan PT Sumber Rejeki tahun 2017 adalah...
Rp47.505.000,00
Rp83.375.000,00
Rp88.437.500,00
Rp166.750.000,00
Rp176.875.000,00
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