Berdasarkan kasus PT. Murah Rezeki dibawah ini saudara
diminta :
1. Isi SPT Masa ( bulanan ) PT. Murah Rezeki
2. Isi SPT Tahunana PPh 21 PT. Murah Rezeki
KASUS 1
PT. Murah Rezeki merupakan perusahaan tekstil yang
dimiliki oleh pemegang saham sebagai berikut :
|
No
|
Nama
|
NPWP
|
Jumlah Lembar Saham
|
Jabatan di Perusahaan
|
|
1
|
Lukman
|
|
10.000.000
|
Komisaris Utama
|
|
2
|
Susanto
|
|
20.000.000
|
Direktur Utama
|
|
3
|
PT. Ayumas
|
|
10.000.000
|
|
|
4
|
Lukman
|
|
4.000.000
|
Direktur
|
Identitas Perusahaan
|
Nomor Pokok Wajib Pajak ( NPWP )
Nama
No. Telepon
Jenis Usaha
Alamat
Kode Usaha
|
1.000.5330.090
PT. Murah Rezeki
92007
Industri Tekstil
Jl. Raya Ulak Karang No. 27 Padang
2551
|
Mempunyai 4 orang karyawan tetap dengan 2 orang Direktur,
dimana selama tahun 2007 memperoleh penghasilan yang secara teratur per bulan
sebagai berikut :
|
Nama
|
Status
|
Gaji Pokok
|
Tunjangan
|
Jumlah
|
|
Susanto
|
K/2
|
Rp. 8.000.000
|
Rp. 1.500.000
|
Rp. 9.500.000
|
|
Lukman
|
K/3
|
Rp. 6.000.000
|
Rp. 1.200.000
|
Rp. 7.200.000
|
|
Nunik
|
K/3
|
Rp. 5.000.000
|
Rp. 1.000.000
|
Rp. 6.000.000
|
|
Herman. L
|
K/3
|
Rp. 2.500.000
|
Rp. 700.000
|
Rp. 3.200.000
|
|
Tuti Karlina
|
K/1*)
|
Rp. 1.000.000
|
Rp. 500.000
|
Rp. 1.500.000
|
|
Susilo
|
TK/2
|
Rp. 750.000
|
Rp. 500.000
|
Rp. 1.250.000
|
*) Suami Tuti Karlina bekerja pada PT. ABC sebagai
Direktur Pemasaran dengan gaji Rp. 3.000.000/bulan.
Selain pembayaran
kepada pegawai tetap, PT. Murah Rezeki juga melakukan pembayaran kepada pegawai
tidak tetap selama tahun 2007 sebagai berikut :
Bulan Januari 2007
1. Wijaya Kusuma seorang penceramah memberikan
ceramah pada suatu lokakarya sehari yang diadakan oleh suatu perusahaan, dengan
menerima honorarium sebesar Rp. 4.000.000,00
2. Pembayaran honorarium sebagai Komisaris,
kepada Tuan Lukman sebesar Rp. 60.000.000,00
3. Pembayaran Fee Audit untuk tahun buku 2007
kepada Kantor Akuntan Publik Sayuti Gazali, SE,Ak. Sebesar Rp. 25.000.000,00
Bulan Februari 2007
1. Pembayaran komisi kepada Tuan Erman seorang
penjaja dagangan hasil produksi perusahaan sebesar Rp. 10.000.000,00
2. Herman, pemilik Toko Laris merupakan agen
tunggal dari hasil produksi perusahaan menerima komisi sebesar Rp. 30.000.00,00
Bulan Maret 2007
Pembayaran
kepada tenaga ahli sebagai berikut :
1. Kantor Akuntan Drs. Sanusi, Ak Rp.
52.000.000,00
2. Kantor Pengacara Nuraini, SH Rp.
30.000.000,00
Bulan April 2007
1. Dokter Ahmad, status kawin mempunyai dua
orang anak. Dokter Ahmad datang ke Poliklinik perusahaan dua kali dalam satu
minggu, berdasarkan kontrak Dokter Ahmad dibayar sebesar Rp. 6.000.000 per bulan.
2. Ahmad Widodo pegawai harian perusahaan, status
kawin mempunyai 3 orang anak menerima upah per hari sebesar Rp. 25.000 selama
bulan sekarang bekerja sebanyak 10 hari kerja.
3. Dibayarkan hadiah kepada Andi sebesar Rp.
8.000.000, sebagai hadiah Juara 1 dalam kejuaraan tenis meja yang diadakan oleh
perusahaan.
4. Honorarium penyanyi dangdut Fahmi sebesar Rp.
10.000.000, atas peran sertanya dalam ulang tahun perusahaan.
Selama
bulan Mei sampai dengan September 2007 tidak ada pembayaran untuk pegawai tidak
tetap.
Bulan Oktober 2007
1. Penggantian biaya pengobatan untuk Tuan
Herman sebesar Rp. 9.000.000,00
2. Pembayaran biaya perancangan sistem akuntansi
perusahaan kepada Kantor Akuntansi Publik Rahman Halim, SE, Ak. Sebesar Rp.
10.000.000,00
3. Pembayaran jasa teknik kepada Tuan Robert
warga negara Perancis sebesar Rp. 40.000.000,00
Bulan November 2007
1. Pembayaran komisi kepada Tuan Erman seorang
penjaja dengan hasil produksi perusahaan, sebesar Rp. 15.000.000,00
2. Ahmad Widodo pegawai harian perusahaan,
status kawin mempunyai 3 orang anak menerima upah per hari Rp. 25.000 selama
bulan sekarang bekerja sebanyak 5 hari kerja.
Bulan Desember 2007
|
No
|
Nama
|
Bonus & THR
|
Jasa Produksi
|
Jumlah
|
|
1
|
Susanto
|
Rp. 10.000.000
|
Rp. 8.000.000
|
Rp. 18.000.000
|
|
2
|
Lukman
|
Rp. 8.000.000
|
Rp. 6.000.000
|
Rp. 14.000.000
|
|
3
|
Nunik
|
Rp. 7.000.000
|
Rp. 4.000.000
|
Rp. 11.000.000
|
|
4
|
Herman
|
Rp. 4.000.000
|
Rp. 3.000.000
|
Rp. 7.000.000
|
|
5
|
Tuti Karlina
|
Rp. 3.000.000
|
Rp. 2.000.000
|
Rp. 5.000.000
|
|
6
|
Susilo
|
Rp. 1.000.000
|
Rp. 1.000.000
|
Rp. 2.000.000
|
ARE YOU IN NEED OF A PROFESSIONAL HACKER?(CATCHING A CHEATING SPOUSE, RECOVERY OF LOST FUNDS, WEBSITE HACK...)
BalasHapusHigh prolific information and Priviledges comes rare as i would be sharing with you magnificent insight you wish you heard years before now. As it's been understood that what people don't see, they will never know.
Welcome to the Global KOS hacking agency where every request on hacking related issues are met within a short period of time.
If your shoe fits in any of the requested services below, you will be assigned to a designated professional hacker who is systematically known for operating on a dark web V-link protocol.
The manual operation of this hackers is to potentially deploy a distinguished hacking techniques to penetrating computers and various type of database system to meet your request. Penetration of computing systems are achieved using software tools like Ransomeware, SQL/Keylogger injection. botnet, trojan and DDOS attacks.
Providing value added services to clients as a hacker has been our sustaining goal.
Are you faced with cyber challenges like
● Hacking into the mobile phone of a cheating spouse.✅ This type of hack helps you track every move of your cheater as we are bent on helping you gain full remote access into the cheater's mobile phone using a trojan clone cracking system to penetrate their social media platforms like Facebook, whatsapp, snapchat etc.
●Recovery of lost funds:✅.It saddens our mind when client expresses annoyance or dissatisfaction of unethical behaviours of scammers.
with a diverse intercall XX breacher software enables you track the data location of a scammer. Extracting every informations on the con database, every requested information required by the Global KOS would be used to tracking every transaction, time and location of the scammer using this systematic courier tracking base method.
●Credit Score Upgrade:✅Due to our transformed changes on Equifax tracking , upgrading of credit score are backed by our cyber tech breaching licence, This hacking process drastically generates you an undestructive higher credit score which correlates to a higher level of creditworthiness. The time frame for upgrading a credit score requires eighteen(18) hours
● BITCOIN GENERATOR:✅ (Higher job profile). This involves using the ANTPOOL Sysytem drifting a specialized hardware and software implementing tool in slot even-algorithms to incentivize more coins into your wallet which in turn generates more coins exponentially like a dream at specified intervals.
Other suberb services rendered by the globalkos are
• Email hacks📲
• Hacking of websites.📲
• Uber free payment hacks.📲
• website hack.📲
Our strength is based on the ability to help you fix cyber problems by bringing together active cyber hacking professionals in the GlobalkOS to work with.
For more inquiries and prolific Hacking services visit
Clarksoncoleman(at)gmail • com.
Theglobalkos(at)gmail •com.
©Global KOS™
2030.
DO YOU NEED A PERSONAL/BUSINESS/INVESTMENT LOAN? CONTACT US TODAY VIA WhatsApp +19292227023 Email drbenjaminfinance@gmail.com
BalasHapusHELLO
Loan Offer Alert For Everyone! Are you financially down and you need an urgent credit/financial assistance? Or are you in need of a loan to start-up/increase your business or buy your dream house. Are you in search of a legit loan? Tired of Seeking Loans and Mortgages? Have you been turned down by your banks? Have you also been scammed once? Have you lost money to scammers or to Binary Options and Cryptocurrency Trading, We will help you recover your lost and stolen bitcoin by our security FinanceRecovery Team 100% secured, If you are in financial pains consider your financial trauma over. We Offer LOANS from $3,000.00 Min. to $30,000,000.00 Max. at 2% interest rate NO MATTER YOUR CREDIT SCORE. GET YOUR INSTANT LOAN APPROVAL 100% GUARANTEED TODAY VIA WhatsApp:+19292227023 Email: drbenjaminfinance@gmail.com