Surat Edaran
Nomor : SE-68/PJ./201027 Mei 2010
Hal
: Penetapan Rasio Total Benchmarking Tahap III
Direktur Jenderal Pajak,
Menindaklanjuti ketentuan angka 7 (tujuh) Surat Edaran Direktur Jenderal Pajak nomor
SE-96/PJ/2009 tanggal 5 Oktober 2009 tentang Rasio Total Benchmarking Dan Petunjuk
Pemanfaatannya, dan sehubungan dengan telah selesainya penghitungan rasio total benchmarking
untuk beberapa sektor usaha tertentu, dengan ini diberitahukan hal-hal sebagai berikut :
1. kelompok usaha yang telah selesai dilakukan penghitungan rasio-rasio benchmark untuk tahap III
sebanyak 30 (tiga puluh) KLU sebagaimana tercantum dalam lampiran surat edaran ini;
2. rasio-rasio yang dilakukan benchmarking tetap terdiri dari 14 (empat belas) rasio, yaitu :
a. Gross Profit Margin (GPM),
b. Operating Profit Margin (OPM),
c. Pretax Profit Margin (PPM),
d. Corporate Tax to Turn Over Ratio (CTTOR),
e. Net Profit Margin (NPM),
f. Dividend Payout Ratio (DPR),
g. rasio PPN Masukan terhadap penjualan,
h. rasio biaya gaji terhadap penjualan,
i. rasio biaya bunga terhadap penjualan,
j. rasio biaya sewa terhadap penjualan,
k. rasio biaya penyusutan terhadap penjualan,
l. rasio "input antara" lainnya terhadap penjualan,
m. rasio penghasilan luar usaha terhadap penjualan, dan
n. rasio biaya luar usaha terhadap penjualan;
3. pemanfaat rasio-rasio total benchmarking tetap mengacu pada Surat Edaran Direktur Jenderal
Pajak nomor SE-96/PJ/2009 tanggal 5 Oktober 2009 tentang Rasio Total Benchmarking Dan
Petunjuk Pemanfaatannya;
4. memerintahkan kepada para Kepala Kantor Wilayah DJP agar memantau pelaksanaan
pemanfaatan Total Benchmarking oleh Kantor Pelayanan Pajak;
5. surat edaran ini merupakan pelengkap atas Surat Edaran Direktur Jenderal Pajak nomor
SE-96/PJ/2009 tanggal 5 Oktober 2009 tentang Rasio Total Benchmarking Dan Petunjuk
Pemanfaatannya, dan untuk mempermudah pemahaman dan penyimpanan arsip, agar Surat
Edaran Direktur Jenderal Pajak ini disatukan penyimpanannya dengan Surat Edaran Direktur
Jenderal Pajak nomor SE-96/PJ/2009 dan SE-11/PJ/2010.
Demikian surat edaran ini disampaikan untuk dilaksanakan dengan sebaik-baiknya.
Ditetapkan di Jakarta
pada tanggal 27 Mei 2010
Direktur Jenderal,
ttd.
Mochamad Tjiptardjo
NIP 060044911
Tembusan :
1. Sekretaris Direktorat Jenderal Pajak
2. Para Direktur dan Tenaga Pengkaji di lingkungan Direktorat Jenderal Pajak
3. Kepala Pusat Pengolahan Data dan Dokumen Perpajakan
LAMPIRAN
SURAT EDARAN DIREKTUR JENDERAL
PAJAK
NOMOR
: SE-68/PJ/2010
TANGGAL : 27 MEI 2010
TENTANG : PENETAPAN
RASIO
TOTAL
BENCHMARKING TAHAP III
HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU
TAHUN PAJAK : 2005
Rasio-Rasio No. Kode
KLU
Uraian
KLU GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp I II III
1 02020 Pengusahaan hutan alam 30.10% 21.94% 23.44% 6.80% 16.64% 0.00% 8.92% 9.78% 1.60% 14.16% 0.11% 1.50% 0.01% 16.21% -2.14% 56.95% 56.95% 56.95% 2 13201 Pertambangan bijih timah 14.75% 10.17% 10.21% 3.12% 7.09% 0.00% 33.04% 8.54% 4.40% 3.12% 0.00% 0.91% 0.87% 19.71% 1.55% 71.46% 71.46% 71.46% 3 15491 Industri pengolahan teh 26.72% 3.99% 3.71% 1.11% 2.60% 0.00% 55.58% 14.11% 0.63% 0.00% 1.66% 0.04% 0.32% 4.75% 1.10% 80.09% 80.09% 80.09% 15491 Industri pengolahan kopi 33.93% 16.41% 13.95% 3.86% 10.09% 0.00% 26.91% 11.22% 4.86% 0.00% 0.20% 0.82% 3.28% 22.34% 7.08% 77.09% 77.09% 77.09% 4 15497 Industri bumbu masak dan penyedap masakan 34.54% 16.08% 16.05% 5.11% 10.95% 0.00% 6.68% 5.03% 4.22% 2.63% 0.00% 0.48% 0.51% 26.77% 0.35% 54.57% 54.57% 54.57% 5 17112 Industri pemintalan benang 13.74% 8.58% 7.46% 2.39% 5.07% 0.00% 68.99% 4.90% 4.39% 1.67% 1.53% 2.23% 3.35% 18.15% 1.36% 102.16% 102.16% 102.16% 6 24110 Industri kimia dasar kecuali pupuk 26.39% 10.41% 8.87% 3.76% 5.11% 97.79% 79.32% 8.14% 1.63% 2.04% 0.66% 2.47% 4.01% 10.31% 1.51% 108.85% 108.85% 108.85% 7 24115 Industri kimia dasar organik yang bersumber dari hasil pertanian 29.05% 14.36% 14.78% 3.94% 10.83% 0.00% 65.35% 6.24% 0.86% 0.37% 0.58% 0.47% 0.06% 2.58% -0.21% 89.11% 89.11% 89.11% 8 24122 Industri pupuk buatan tunggal hara makro primer 36.05% 16.65% 22.40% 4.68% 17.72% 0.00% 20.29% 17.18% 3.90% 1.06% 1.41% 14.07% 8.32% 16.53% -2.27% 72.06% 72.06% 72.06% 9 25202 Industri barang plastik lembaran 16.10% 7.86% 7.06% 2.33% 4.74% 7.99% 66.59% 6.69% 2.21% 1.39% 0.03% 0.32% 1.12% 10.57% 0.56% 91.74% 91.74% 91.74% 10 25206 Industri barang-barang dan peralatan teknik/industri dari plastik 16.26% 9.05% 7.43% 3.27% 4.16% 0.00% 78.15% 4.01% 2.75% 0.66% 0.84% 1.24% 2.86% 5.95% 0.52% 98.01% 98.01% 98.01% 11 26413 Industri gips 36.32% 15.69% 15.82% 5.21% 10.61% 0.00% 42.61% 8.01% 6.49% 0.95% 0.00% 4.43% 4.29% 31.14% -2.80% 97.44% 97.44% 97.44% 12 26423 Industri barang-barang dari semen dan kapur untuk konstruksi 30.79% 13.01% 10.13% 2.04% 8.10% 0.00% 51.50% 10.86% 3.56% 0.17% 0.06% 0.01% 2.89% 27.05% 6.24% 102.47% 102.47% 102.47% 13 27101 Industri besi dan baja dasar (iron and steel making) 9.36% 5.89% 5.90% 1.76% 4.15% 0.00% 90.49% 2.90% 0.29% 0.00% 0.00% 0.01% 0.00% 0.19% 0.02% 99.47% 99.47% 99.47% 14 27102 Industri penggilingan baja (steel rolling) 15.64% 10.45% 9.38% 2.94% 6.44% 6.23% 80.93% 3.33% 1.50% 0.05% 0.63% 2.03% 3.10% 8.40% 1.69% 103.75% 103.75% 103.75%
15 27103 Industri pipa dan sambungan pipa dari baja dan besi 17.21% 10.69% 11.95% 3.79% 8.16% 0.00% 72.42% 5.83% 2.44% 0.47% 0.16% 1.51% 0.24% 13.35% 1.34% 102.45% 102.45% 102.45% 16 28992 Industri peralatan kantor dari logam tidak termasuk furnitur 36.58% 16.78% 18.47% 6.78% 11.69% 24.82% 42.43% 24.45% 2.05% 0.10% 0.28% 1.77% 0.08% 12.48% 8.64% 96.41% 96.41% 96.41% 17 29112 Industri motor pembakaran dalam 23.80% 15.92% 16.60% 4.73% 11.87% 10.34% 65.51% 6.44% 1.98% 1.06% 0.00% 1.38% 0.70% 11.20% 1.83% 99.07% 99.07% 99.07% 18 29130 Industri transmisi mekanik 28.55% 19.38% 20.14% 6.32% 13.83% 0.00% 49.31% 5.99% 1.78% 0.97% 0.00% 1.41% 0.65% 11.96% 6.25% 86.65% 86.65% 86.65% 19 29150 Industri alat pengangkat dan alat pemindah 19.14% 9.06% 8.95% 2.99% 5.96% 42.61% 55.63% 11.11% 0.89% 1.06% 0.34% 0.24% 0.35% 9.60% -0.12% 85.74% 85.74% 85.74% 20 34300 Industri perlengkapan dan komponen kendaraan bermotor roda empat atau lebih 21.70% 15.72% 16.17% 4.70% 11.47% 12.04% 66.17% 7.48% 4.75% 1.76% 0.06% 2.00% 1.56% 13.44% 0.85% 102.87% 102.87% 102.87%
LAMPIRAN
SURAT EDARAN DIREKTUR JENDERAL
PAJAK
NOMOR
: SE-68/PJ/2010
TANGGAL : 27 MEI 2010
TENTANG : PENETAPAN
RASIO
TOTAL
BENCHMARKING TAHAP III
HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU
TAHUN PAJAK : 2005
Rasio-Rasio No. Kode
KLU Uraian KLU GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp I II III
21 40101 Pembangkitan tenaga listrik 48.21% 22.32% 23.18% 7.22% 15.96% 0.00% 11.39% 22.56% 0.10% 0.01% 0.06% 1.49% 0.63% 0.02% 0.01% 56.35% 56.35% 56.35% 22 41000 Pengadaan dan penyaluran air bersih 50.92% 27.11% 30.15% 9.05% 21.11% 0.00% 0.00% 15.60% 10.26% 2.50% 3.95% 3.79% 0.75% 26.03% 0.11% - 72.69% 72.69% 72.69% 23 50301 Perdagangan besar suku cadang dan aksesoris mobil 29.52% 8.35% 6.70% 2.00% 4.70% 0.00% 77.03% 2.56% 0.69% 1.82% 0.00% 1.09% 2.74% 12.41% 3.69% -100.35% 100.35% 100.35% 24 51100 Perdagangan besar berdasarkan balas
jasa (fee) atau kontrak 50.96% 22.00% 22.17% 6.18% 15.99% 0.00% 14.74% 27.49% 2.34% 0.38% 0.14% 0.90% 0.73% 11.14% -0.22% 75.51% 75.51% 75.51% 25 51399 Perdagangan besar berbagai barang-barang dan perlengkapan rumah tangga lainnya 30.21% 16.33% 16.23% 3.79% 12.44% 0.00% 61.00% 6.31% 0.99% 0.93% 0.00% 0.40% 0.50% 5.35% -1.10% 88.99% 88.99% 88.99% 26 52191 Perdagangan eceran berbagai macam barang yang utamanya bukan bahan 26.72% 6.09% 9.35% 2.42% 6.93% 24.28% 63.49% 6.27% 3.56% 1.94% 0.00% 3.27% 0.01% 8.90% 2.38% 84.75% 84.75% 84.75%
makanan/ makanan, minuman, atau tembakau di toserba (department store) 27 54220 Perdagangan impor makanan, minuman dan tembakau 36.97% 12.85% 14.93% 3.32% 11.61% 0.00% 44.54% 11.10% 1.15% 1.45% 0.00% 2.07% 0.00% 1.79% 3.06% 70.28% 70.28% 70.28% 28 54392 Perdagangan impor barang-barang kimia dan farmasi untuk keperluan rumah tangga 33.94% 20.69% 20.06% 6.01% 14.06% 16.83% 66.04% 6.09% 0.51% 0.51% 0.90% 0.50% 1.13% 7.38% 4.07% 101.09% 101.09% 101.09% 29 54500 Perdagangan impor mesin-mesin, suku cadang dan perlengkapannya 22.83% 10.72% 10.82% 3.57% 7.25% 0.00% 71.17% 3.99% 0.55% 0.69% 0.17% 0.45% 0.34% 7.80% 1.94% 93.84% 93.84% 93.84% 30 65922 Pembiayaan konsumen (customers credit) 100.00% 25.34% 28.76% 12.00% 16.77% 0.00% 0.13% 20.16% 0.69% 0.49% 2.82% 8.91% 5.49% 7.44% 0.00% 55.88% 55.88% 55.88%
Keterangan:
GPM
: Gross Profit Margin pn :
Rasio Pajak Masukan
terhadap Penjualan
bl :
Rasio Biaya Luar
Usaha terhadap
Penjualan
OPM
:
Operating Profit
Margin
g :
Rasio Biaya Gaji terhadap
Penjualan
x
:
Rasio Input Lainnya
terhadap Penjualan
PPM
: Pre-tax Profti Margin py :
Rasio Biaya Penyusutan
terhadap Penjualan
sp : selisih persediaan
CTTOR
:
Corporate Tac to
Turn Over Ratio
s
:
Rasio Biaya Sewa
terhadap Penjualan
I
: 10pn + g + b +OPM + x
NPM
: Net Profit Margin
b :
Rasio Biaya Bunga
terhadap Penjualan
II :
10pn + g + b + x + PPM
– (pl – bl)
DPR
:
Dividend Payout
Ratio
pl :
Rasio Penghasilan Luar
Usaha terhadap Penjualan
III :
10pn + g + b + x + NPM
– (pl – bl) +
LAMPIRAN
SURAT EDARAN DIREKTUR JENDERAL
PAJAK
NOMOR
: SE-68/PJ/2010
TANGGAL : 27 MEI 2010
TENTANG : PENETAPAN
RASIO
TOTAL
BENCHMARKING TAHAP III
HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU
TAHUN PAJAK : 2006
Rasio-Rasio No. Kode
KLU Uraian KLU GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp I II III
1 02020 Pengusahaan hutan alam 30.10% 21.94% 23.44% 6.80% 16.64% 0.00% 8.92% 9.78% 1.60% 14.16% 0.11% 1.50% 0.01% 16.21% -2.14% 56.95% 56.95% 56.95%
2 13201 Pertambangan bijih timah 17.27% 13.12% 12.22% 3.81% 8.41% 0.00% 26.57% 8.75% 4.71% 3.23% 0.00% 0.79% 1.69% 23.82% 22.11% 72.25% 72.25% 72.25%
3 15491 Industri pengolahan teh 28.33% 3.68% 3.57% 1.03% 2.54% 0.00% 56.51% 13.89% 4.32% 0.26% 1.19% 0.07% 0.18% 18.61% 5.60% 93.88% 93.88% 93.88% 15491 Industri pengolahan kopi 32.05% 15.76% 15.16% 5.84% 9.33% 0.00% 27.24% 11.45% 4.61% 0.01% 0.00% 2.52% 3.11% 21.48% 8.36% 75.94% 75.94% 75.94% 4 15497 Industri bumbu masak dan penyedap masakan 38.76% 17.90% 17.82% 5.63% 12.19% 1.43% 6.76% 5.71% 4.54% 2.64% 0.00% 0.35% 0.43% 28.13% 0.72% 58.50% 58.50% 58.50% 5 17112 Industri pemintalan benang 13.74% 8.58% 7.46% 2.39% 5.07% 0.00% 68.99% 4.90% 4.39% 1.67% 1.53% 2.23% 3.35% 18.15% 1.36% 102.16% 102.16% 102.16% 6 24110 Industri kimia dasar kecuali pupuk 25.44% 9.09% 8.25% 2.32% 5.93% 68.69% 78.12% 7.66% 1.65% 2.27% 0.70% 0.03% 0.86% 10.18% -0.08% 105.75% 105.75% 105.75% 7 24115 Industri kimia dasar organik yang bersumber dari hasil pertanian 27.23% 12.60% 12.87% 3.71% 9.16% 0.00% 48.65% 7.42% 2.25% 0.17% 0.14% 2.87% 2.60% 13.20% 12.39% - 82.01% 82.01% 82.01% 8 24122 Industri pupuk buatan tunggal hara makro primer 36.05% 16.65% 22.40% 4.68% 17.72% 0.00% 20.29% 17.18% 3.90% 1.06% 1.41% 14.07% 8.32% 16.53% -2.27% 72.06% 72.06% 72.06% 9 25202 Industri barang plastik lembaran 16.79% 9.80% 11.49% 2.84% 8.65% 0.00% 62.26% 6.70% 2.83% 0.70% 0.31% 3.58% 1.89% 11.00% -0.37% 90.08% 90.08% 90.08% 10 25206 Industri barang-barang dan peralatan teknik/industri dari plastik 18.66% 12.61% 12.16% 3.63% 8.54% 0.00% 60.44% 6.85% 2.94% 0.92% 1.36% 1.28% 1.72% 12.86% 3.42% 94.11% 94.11% 94.11% 11 26413 Industri gips 36.32% 15.69% 15.82% 5.21% 10.61% 0.00% 42.61% 8.01% 6.49% 0.95% 0.00% 4.43% 4.29% 31.14% -2.80% 97.44% 97.44% 97.44% 12 26423 Industri barang-barang dari semen dan kapur untuk konstruksi 23.89% 9.29% 8.69% 2.82% 5.87% 0.75% 50.43% 8.59% 1.89% 0.05% 0.03% 2.50% 3.10% 22.95% 1.47% 91.29% 91.29% 91.29% 13 27101 Industri besi dan baja dasar (iron and steel making) 7.49% 4.88% 4.07% 1.22% 2.85% 0.00% 88.68% 4.77% 1.59% 0.00% 0.88% 0.07% 0.88% 11.23% 20.71% 110.44% 110.44% 110.44% 14 27102 Industri penggilingan baja (steel rolling) 15.72% 9.00% 8.35% 2.72% 5.63% 4.63% 73.54% 4.22% 1.76% 0.01% 0.36% 0.32% 0.96% 9.90% -8.52% 97.02% 97.02% 97.02% 15 27103 Industri pipa dan sambungan pipa dari baja dan besi
16 28992 Industri peralatan kantor dari logam tidak termasuk furnitur 37.03% 16.09% 18.15% 5.97% 12.18% 22.35% 38.58% 29.24% 1.83% 0.15% 0.29% 3.29% 1.23% 11.94% 3.48% 96.14% 96.14% 96.14% 17 29112 Industri motor pembakaran dalam 23.80% 15.92% 16.60% 4.73% 11.87% 10.34% 65.51% 6.44% 1.98% 1.06% 0.00% 1.38% 0.70% 11.20% 1.83% 99.07% 99.07% 99.07% 18 29130 Industri transmisi mekanik 27.65% 13.20% 15.14% 5.00% 10.13% 0.00% 64.72% 9.27% 2.19% 0.56% 0.00% 3.78% 1.84% 13.65% -8.42% 100.84% 100.84% 100.84% 19 29150 Industri alat pengangkat dan alat pemindah 19.14% 9.06% 8.95% 2.99% 5.96% 42.61% 55.63% 11.11% 0.89% 1.06% 0.34% 0.24% 0.35% 9.60% -0.12% 85.74% 85.74% 85.74% 20 34300 Industri perlengkapan dan komponen kendaraan bermotor roda empat atau lebih 21.73% 15.71% 16.51% 5.13% 11.38% 34.70% 65.22% 7.43% 5.05% 2.31% 0.01% 1.71% 0.91% 10.59% -1.60% 98.95% 98.95% 98.95%
LAMPIRAN
SURAT EDARAN DIREKTUR JENDERAL
PAJAK
NOMOR
: SE-68/PJ/2010
TANGGAL : 27 MEI 2010
TENTANG : PENETAPAN
RASIO
TOTAL
BENCHMARKING TAHAP III
HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU
TAHUN PAJAK : 2006
Rasio-Rasio No. Kode
KLU Uraian KLU GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp I II III
21 40101 Pembangkitan tenaga listrik 62.11% 43.78% 29.20% 8.06% 21.14% 0.00% 8.37% 10.53% 14.54% 0.59% 0.14% 2.80% 17.39% 18.38% 0.00% 81.20% 81.20% 81.20% 22 41000 Pengadaan dan penyaluran air bersih 57.45% 28.58% 31.38% 9.75% 21.62% 2.89% 0.00% 16.88% 8.55% 1.88% 6.60% 7.54% 4.75% 30.73% 0.00% 82.79% 82.79% 82.79% 23 50301 Perdagangan besar suku cadang dan aksesoris mobil 29.52% 8.35% 6.70% 2.00% 4.70% 0.00% 77.03% 2.56% 0.69% 1.82% 0.00% 1.09% 2.74% 12.41% -3.69% 100.35% 100.35% 100.35% 24 51100 Perdagangan besar berdasarkan balas jasa (fee) atau kontrak 50.96% 22.00% 22.17% 6.18% 15.99% 0.00% 14.74% 27.49% 2.34% 0.38% 0.14% 0.90% 0.73% 11.14% -0.22% 75.51% 75.51% 75.51% 25 51399 Perdagangan besar berbagai barang-barang dan perlengkapan rumah tangga lainnya 34.68% 21.19% 21.01% 4.12% 16.88% 0.00% 55.13% 5.52% 0.74% 0.73% 0.40% 0.45% 0.54% 6.10% 2.97% 88.33% 88.25% 88.25% 26 52191 Perdagangan eceran berbagai macam barang yang utamanya bukan bahan makanan/ makanan, minuman, atau tembakau di toserba (department store) 27.50% 6.56% 9.57% 2.15% 7.43% 46.46% 65.71% 7.01% 3.56% 2.20% 0.00% 3.52% 0.51% 8.22% -0.18% 87.50% 87.50% 87.50%
27 54220 Perdagangan impor makanan, minuman dan tembakau 36.97% 12.85% 14.93% 3.32% 11.61% 0.00% 44.54% 11.10% 1.15% 1.45% 0.00% 2.07% 0.00% 1.79% 3.06% 70.28% 70.28% 70.28% 28 54392 Perdagangan impor barang-barang kimia dan farmasi untuk keperluan rumah tangga 33.94% 20.69% 20.06% 6.01% 14.06% 16.83% 66.04% 6.09% 0.51% 0.51% 0.90% 0.50% 1.13% 7.38% 4.07% 101.09% 101.09% 101.09% 29 54500 Perdagangan impor mesin-mesin, suku cadang dan perlengkapannya 22.52% 8.97% 13.49% 3.56% 9.93% 0.00% 73.96% 8.65% 5.50% 1.83% 0.01% 8.62% 4.10% 12.68% -13.78% 104.27% 104.27% 104.27% 30 65922 Pembiayaan konsumen (customers credit) 100.00% 47.26% 31.23% 12.26% 18.97% 0.00% 0.01% 12.63% 2.17% 1.53% 6.72% 0.44% 16.47% 28.19% 0.00% 94.82% 94.82% 94.82%
Keterangan:
GPM
: Gross Profit Margin pn :
Rasio Pajak Masukan
terhadap Penjualan
bl :
Rasio Biaya Luar Usaha
terhadap Penjualan
OPM
:
Operating Profit
Margin
g :
Rasio Biaya Gaji terhadap
Penjualan
x :
Rasio Input Lainnya
terhadap Penjualan
PPM
:
Pre-tax Profti
Margin
py :
Rasio Biaya Penyusutan
terhadap Penjualan
sp : selisih persediaan
CTTOR
:
Corporate Tac to
Turn Over Ratio
s
:
Rasio Biaya Sewa
terhadap Penjualan
I
: 10pn + g + b +OPM + x
NPM
: Net Profit Margin
b :
Rasio Biaya Bunga
terhadap Penjualan
II :
10pn + g + b + x + PPM
– (pl – bl)
DPR
:
Dividend Payout
Ratio
pl :
Rasio Penghasilan Luar
Usaha terhadap
Penjualan
III :
10pn + g + b + x + NPM
– (pl – bl) + CTTOR
LAMPIRAN
SURAT EDARAN DIREKTUR JENDERAL
PAJAK
NOMOR
: SE-68/PJ/2010
TANGGAL : 27 MEI 2010
TENTANG : PENETAPAN
RASIO
TOTAL
BENCHMARKING TAHAP III
HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU
TAHUN PAJAK : 2007
Rasio-Rasio No. Kode KLU Uraian KLU
GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp I II III
1 02020 Pengusahaan hutan alam 25.42% 17.18% 18.21% 5.44% 12.77% 32.17% 0.00% 11.19% 2.55% 5.87% 0.12% 3.11% 2.08% 18.27% -4.89% 46.77% 46.77% 46.77%
2 13201 Pertambangan bijih timah 40.05% 37.27% 36.48% 11.10% 25.37% 0.00% 10.89% 6.42% 2.21% 3.13% 0.00% 0.47% 1.27% 11.84% 0.96% 66.43% 66.43% 66.43%
3 15491 Industri pengolahan teh 28.33% 3.68% 3.57% 1.03% 2.54% 0.00% 56.51% 13.89% 4.32% 0.26% 1.19% 0.07% 0.18% 18.61% 5.60% 93.88% 93.88% 93.88% 15491 Industri pengolahan Kopi 32.05% 15.76% 15.16% 5.84% 9.33% 0.00% 27.24% 11.45% 4.61% 0.01% 0.00% 2.52% 3.11% 21.48% 8.36% 75.94% 75.94% 75.94% 4 15497 Industri bumbu masak dan penyedap masakan 34.69% 15.24% 15.55% 4.82% 10.73% 1.42% 6.22% 4.08% 5.52% 2.49% 0.00% 0.57% 0.26% 26.61% 0.72% 52.16% 52.16% 52.16% 5 17112 Industri pemintalan benang 12.84% 6.34% 5.63% 2.12% 3.51% 0.00% 72.75% 2.93% 2.57% 0.08% 0.00% 0.43% 1.15% 8.51% -2.01% 90.52% 90.52% 90.52% 6 24110 Industri kimia dasar kecuali pupuk 23.57% 7.20% 7.24% 2.32% 4.92% 73.79% 83.17% 6.37% 1.59% 1.71% 0.00% 0.60% 0.56% 12.19% 2.35% 108.94% 108.94% 108.94% 7 24115 Industri kimia dasar organik yang bersumber dari hasil pertanian 30.54% 15.43% 15.47% 4.59% 10.88% 0.00% 46.02% 6.56% 0.02% 0.06% 0.94% 3.09% 3.05% 16.77% 2.11% 85.71% 85.71% 85.71% 8 24122 Industri pupuk buatan tunggal hara makro primer 36.05% 16.65% 22.40% 4.68% 17.72% 0.00% 20.29% 17.18% 3.90% 1.06% 1.41% 14.07% 8.32% 16.53% -2.27% 72.06% 72.06% 72.06% 9 25202 Industri barang plastik lembaran 18.57% 9.39% 8.77% 3.10% 5.66% 15.34% 70.75% 7.16% 2.57% 1.52% 0.25% 2.34% 2.96% 6.95% 4.26% 94.49% 94.49% 94.49% 10 25206 Industri barang-barang dan peralatan teknik/industri dari plastik 17.95% 10.70% 10.39% 3.21% 7.19% 0.00% 67.99% 5.19% 2.94% 0.67% 0.95% 1.68% 1.99% 12.80% 2.34% 97.64% 97.64% 97.64% 11 26413 Industri gips 38.20% 12.85% 12.86% 4.52% 8.34% 0.00% 45.78% 7.60% 4.46% 1.22% 0.00% 5.37% 5.36% 26.73% -1.24% 92.96% 92.96% 92.96% 12 26423 Industri barang-barang dari semen dan kapur untuk konstruksi 22.64% 9.39% 7.70% 2.32% 5.38% 0.17% 50.12% 8.36% 1.68% 0.10% 0.71% 0.93% 2.62% 20.46% 3.08% 89.04% 89.04% 89.04% 13 27101 Industri besi dan baja dasar (iron and steel making) 7.49% 4.88% 4.07% 1.22% 2.85% 0.00% 88.68% 4.77% 1.59% 0.00% 0.88% 0.07% 0.88% 11.23% 20.71% 110.44% 110.44% 110.44% 14 27102 Industri penggilingan baja (steel rolling) 13.49% 7.53% 7.19% 2.35% 4.84% 3.51% 83.53% 5.30% 2.41% 0.10% 0.09% 0.34% 0.69% 8.96% 1.34% 105.41% 105.41% 105.41% 15 27103 Industri pipa dan sambungan pipa dari baja dan besi
17.21% 10.69% 11.95% 3.79% 8.16% 0.00% 72.42% 5.83% 2.44% 0.47% 0.16% 1.51% 0.24% 13.35% 1.34% 102.45% 102.45% 102.45%
peralatan kantor dari logam tidak termasuk furnitur 17 29112 Industri motor pembakaran dalam 24.26% 16.13% 17.34% 5.11% 12.23% 15.53% 65.31% 6.20% 2.58% 0.84% 0.00% 1.31% 0.10% 11.33% 3.47% 98.98% 98.98% 98.98% 18 29130 Industri transmisi mekanik 27.65% 13.20% 15.14% 5.00% 10.13% 0.00% 64.72% 9.27% 2.19% 0.56% 0.00% 3.78% 1.84% 13.65% -8.42% 100.84% 100.84% 100.84% 19 29150 Industri alat pengangkat dan alat pemindah 22.93% 11.49% 11.23% 3.68% 7.54% 33.03% 56.25% 12.02% 1.36% 1.73% 0.56% 0.30% 0.56% 10.07% -3.42% 90.40% 90.40% 90.40% 20 34300 Industri perlengkapan dan komponen kendaraan bermotor roda empat atau lebih 23.08% 17.01% 16.66% 4.81% 11.85% 22.66% 62.21% 8.15% 5.01% 1.88% 0.00% 1.06% 1.41% 11.94% 1.97% 99.31% 99.31% 99.31%
LAMPIRAN
SURAT EDARAN DIREKTUR JENDERAL
PAJAK
NOMOR
: SE-68/PJ/2010
TANGGAL : 27 MEI 2010
TENTANG : PENETAPAN
RASIO
TOTAL
BENCHMARKING TAHAP III
HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU
TAHUN PAJAK : 2007
Rasio-Rasio No. Kode KLU Uraian KLU
GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp I II III
21 40101 Pembangkitan tenaga listrik 62.11% 43.78% 29.20% 8.06% 21.14% 0.00% 8.37% 10.53% 14.54% 0.59% 0.14% 2.80% 17.39% 18.38% 0.00% 81.20% 81.20% 81.20% 22 41000 Pengadaan dan penyaluran air bersih 58.86% 32.74% 27.97% 8.12% 19.85% 4.03% 0.00% 19.40% 9.53% 2.09% 4.73% 4.50% 9.28% 23.07% 0.01% 79.95% 79.95% 79.95% 23 50301 Perdagangan besar suku cadang dan aksesoris mobil 26.37% 6.71% 6.38% 1.69% 4.69% 0.00% 74.21% 2.24% 0.83% 1.51% 0.00% 1.82% 2.15% 15.06% 0.00% 98.23% 98.23% 98.23% 24 51100 Perdagangan besar berdasarkan balas
jasa (fee) atau kontrak 47.79% 31.54% 26.22% 8.14% 18.07% 0.51% 14.62% 22.77% 0.63% 0.59% 1.31% 0.76% 6.09% 8.12% 17.51% 78.36% 78.36% 78.36% 25 51399 Perdagangan besar berbagai barang-barang dan perlengkapan rumah tangga lainnya 34.68% 21.19% 21.01% 4.12% 16.88% 0.00% 55.13% 5.52% 0.74% 0.73% 0.40% 0.45% 0.54% 6.10% 2.97% 88.33% 88.25% 88.25% 26 52191 Perdagangan eceran berbagai macam barang yang utamanya bukan bahan makanan/ makanan, minuman, atau tembakau di toserba (department store) 27.09% 6.23% 9.92% 2.20% 7.73% 0.00% 67.67% 6.43% 3.38% 2.27% 0.00% 3.69% 0.00% 8.78% 2.96% 89.11% 89.11% 89.11% 27 54220 Perdagangan impor makanan, minuman dan tembakau 36.97% 12.85% 14.93% 3.32% 11.61% 0.00% 44.54% 11.10% 1.15% 1.45% 0.00% 2.07% 0.00% 1.79% 3.06% 70.28% 70.28% 70.28% 28 54392 Perdagangan impor barang-barang kimia dan farmasi untuk keperluan rumah tangga 51.01% 22.53% 19.49% 6.25% 13.24% 22.19% 47.48% 13.88% 0.94% 1.47% 0.53% 0.06% 3.10% 14.83% -7.85% 99.24% 99.24% 99.24% 29 54500 Perdagangan impor mesin-mesin, suku cadang dan perlengkapannya 22.52% 8.97% 13.49% 3.56% 9.93% 0.00% 73.96% 8.65% 5.50% 1.83% 0.01% 8.62% 4.10% 12.68% -13.78% 104.27% 104.27% 104.27% 30 65922 Pembiayaan konsumen (customers credit) 100.00% 47.26% 31.23% 12.26% 18.97% 0.00% 0.01% 12.63% 2.17% 1.53% 6.72% 0.44% 16.47% 28.19% 0.00% 94.82% 94.82% 94.82%
