{1 - 24} GreyGrey
{25 - 49} GreenGreen
{50 - 499} BlueBlue
{500 - 4999} OrangeOrange
{5000 - 24999} RedRed
{25000+} BlackBlack

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tarif khusus umkm 0,5% bagaimana cara menghitung 10 M nya?

mohon bimbingannya cara menghitung tarif khusus 0,5% deklarasi harta sd 10 M (include harta dan hutang di spt 2015)
Terima kasih

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2 Answers

0,5 % bagi wp op atau badan yg memiliki omzet dalam spt tahunan 2015 di bawah 4,8 M dan pengungkapan aset tambahan di bawah 10 M, jadi yg diperhitungkan DPUT adalah aset tambahannya yg belum dilaporkan dalam spt 2015, rekan

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Contoh:
a.Harta Yang telah dilaporkan di SPT sebelumya 6M
b. Harta yang belum pernah diungkap di SPT 3M
c. Hutang terkait perolehan harta di poin b. sebesar 2M (outstanding s.d. akhir 2015)
d. Peredaran usaha selaku UMKM belum melebihi 4.8M

Maka perhitungan uang tebusan menjadi sbb:
Uang Tebusan= 0.5% x Nilai Harta Bersih
Uang Tebusan= 0.5% x (Nilai Wajar Harta – Utang terkait harta sesuai ketentuan)
Uang Tebusan= 0.5% x (3M – (50% x 3M))
Uang Tebusan= 0.5% x 1.5M
Uang Tebusan= 7.5jt

catatan: sekalipun hutang outstanding sebesar 2 M, namun sesuai ketentuan yang berhak menjadi pengurang untuk Wajib Pajak orang pribadi adalah sebesar 50% dari nilai harta.

Demikian, semoga membantu

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