Manajemen-Perpajakan- 3
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Pemecahan usaha<br />
f PEMANFAATAN TARIF PAJAK<br />
+ PERGESERAN PENGHASILAN AGAR TIDAK TERMASUK<br />
TARIF PAJAK TERTINGI (TOP RATE BRACKETS)<br />
+ PENGHEMATAN TARIF PAJAK RATA-RATA<br />
+ ILLUSTRASI !!<br />
LABA SEBELUM KENA PAJAK Rp450,000,000.00<br />
10 % X R p 5 0 , 0 0 0 , 0 0 0 .0 0 = 5 , 0 0 0 , 0 0 0 .0 0<br />
15 % X R p 5 0 , 0 0 0 , 0 0 0 .0 0 = 7 , 5 0 0 , 0 0 0 .0 0<br />
3 0 % X R p 3 5 0 , 0 0 0 , 0 0 0 .0 0 = 10 5 , 0 0 0 , 0 0 0 .0 0<br />
Paj ak p aj ak t e r ut ang 117 , 5 0 0 , 0 0 0 .0 0<br />
ENTITAS DIPECAH MENJADI 2 BADAN HUKUM DENGAN<br />
MASING-MASING Rp225,000,000.00
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