HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN PAJAK : GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp

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HASIL PENGHITUNGAN RASIO-RASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN PAJAK : 2005

No. Kode_KLU _{Uraian KLU} _GPM _OPM _PPM _CTTOR _NPM _DPR _10*pnRasio-Rasio_g _py _s _b _pl _bl _x _sp I II III

1 17114

Industri Pertenunan (Kecuali Pertenunan Karung Goni dan Karung Lainnya)

21,98% 8,46% 6,88% 1,92% 4,96% 0,00% 62,50% 14,68% 4,94% 0,13% 0,00% 0,05% 1,63% 11,00% 7,02% 96,64% 96,64% 96,64%

2 22110Penerbitan Buku, Brosur,Buku Musik dan Publikasi Lainnya

44,26% 8,79% 10,81% 2,22% 8,59% 0,00% 0,00% 18,21% 2,61% 8,30% 0,00% 2,55% 0,53% 13,64% 2,59% 40,64% 40,64% 40,64%

3 25112 Industri Vulkanisir Ban 18,44% 4,46% 4,45% 1,12% 3,33% 0,00% 65,86% 6,96% 2,91% 0,00% 2,49% 0,02% 0,04% 8,96% -0,33% 88,74% 88,74% 88,74% 4 28991 Industri Alat-Alat Dapur 16,63% 6,95% 6,89% 1,57% 5,32% 0,00% 58,71% 14,76% 3,25% 0,00% 6,17% 8,40% 8,46% 12,06% 5,18% 98,65% 98,65% 98,65% 5 31201 Industri Panel Listrik dan_{Switch Gear} 24,37% 10,29% 10,49% 3,68% 6,81% 77,67% 67,57% 7,63% 0,82% 0,23% 0,04% 1,40% 1,20% 13,21% 0,34% 98,74% 98,74% 98,74% 6 35113 Industri Perbaikan Kapal 42,84% 24,30% 23,30% 6,36% 16,94% 3,02% 0,00% 5,44% 3,99% 0,10% 0,57% 0,00% 1,00% 1,43% 0,00% 31,73% 31,73% 31,73% 7 36102 Industri Furniture dari_{Rotan dan/atau Bambu} 24,11% 7,00% 6,07% 1,80% 4,27% 0,00% 15,43% 14,69% 4,56% 0,00% 0,00% 0,09% 1,02% 11,86% -0,48% 48,98% 48,98% 48,98%

8 36991Industri alat-alat tulisdan gambar, termasuk

perlengkapannya 24,63% 10,24% 9,02% 3,20% 5,82% 0,00% 60,21% 15,81% 1,58% 0,24% 0,34% 0,89% 2,11% 9,45% 3,78% 96,07% 96,07% 96,07%

9 52339

Perdagangan Eceran Khusus Perlengkapan Rumah Tangga dan Perlengkapan Dapur Lainnya di Dalam Bangunan

36,69% 10,91% 9,62% 3,27% 6,35% 0,00% 79,94% 10,03% 1,13% 4,24% 1,02% 0,19% 1,48% 9,34% -1,07% 111,24% 111,24% 111,24%

10 53211Perdagangan EksporBahan Baku Hasil

Pertanian 29,66% 13,66% 13,66% 1,99% 11,67% 0,00% 0,00% 7,77% 0,66% 1,19% 1,19% 0,00% 0,00% 4,54% 1,74% 27,17% 27,17% 27,17%

11 53220Perdagangan EksporMakanan, Minuman, dan Tembakau

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OPM : Operating Profit Margin g : Rasio Biaya Gaji terhadap Penjualan x : Rasio Input Lainnya terhadap Penjualan

PPM : Pre-tax Profit Margin py : Rasio Biaya Penyusutan

terhadap Penjualan sp : Selisih persediaan

CTTOR : Corporate Tax 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

Ditetapkan di Jakarta

pada tanggal 17 Desember 2010 Direktur Jenderal Pajak,

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1 17114

20,82% 9,93% 6,34% 1,47% 4,88% 0,00% 57,18% 19,10% 1,90% 0,00% 0,52% 0,01% 3,59% 10,50% 4,16% 97,23% 97,23% 97,23%

45,86% 12,52% 9,48% 2,18% 7,31% 0,00% 0,00% 17,83% 2,69% 11,54% 0,00% 0,00% 3,03% 12,49% 3,61% 42,83% 42,83% 42,83%

3 25112 Industri Vulkanisir Ban 18,44% 4,46% 4,45% 1,12% 3,33% 0,00% 65,86% 6,96% 2,91% 0,00% 2,49% 0,02% 0,04% 8,96% -0,33% 88,74% 88,74% 88,74% 4 28991 Industri Alat-Alat Dapur 16,50% 8,16% 2,18% 1,39% 0,79% 0,00% 59,07% 14,26% 3,01% 0,00% 6,01% 2,54% 8,52% 10,67% 1,95% 98,18% 98,18% 98,18% 5 31201 Industri Panel Listrik dan_{Switch Gear} 30,75% 16,20% 16,02% 4,28% 11,73% 0,00% 65,63% 6,25% 0,65% 0,26% 0,00% 2,84% 3,02% 10,05% -1,42% 98,13% 98,13% 98,13% 6 35113 Industri Perbaikan Kapal 39,21% 21,53% 21,59% 5,72% 15,87% 1,60% 0,00% 15,55% 5,64% 0,15% 0,33% 0,68% 0,62% 18,44% 0,00% 55,85% 55,85% 55,85% 7 36102 Industri Furniture dari_{Rotan dan/atau Bambu} 27,34% 12,21% 6,76% 1,97% 4,79% 0,00% 14,67% 12,49% 2,38% 0,18% 0,10% 0,00% 5,45% 11,51% 1,49% 50,98% 50,98% 50,98%

perlengkapannya 25,24% 9,95% 9,76% 3,39% 6,36% 0,00% 60,01% 11,74% 1,70% 1,13% 0,55% 0,39% 0,58% 10,88% 2,28% 93,13% 93,13% 93,13%

9 52339

36,69% 10,91% 9,62% 3,27% 6,35% 0,00% 79,94% 10,03% 1,13% 4,24% 1,02% 0,19% 1,48% 9,34% -10,7% 111,24_{% 111,24% 111,24%}

Pertanian 29,66% 13,66% 13,66% 1,99% 11,67% 0,00% 0,00% 7,77% 0,66% 1,19% 1,19% 0,00% 0,00% 4,54% 1,74% 21,17% 21,17% 27,17%

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1 17114

20,82% 9,93% 6,34% 1,47% 4,88% 0,00% 57,18% 19,10% 1,90% 0,00% 0,52% 0,01% 3,59% 10,50% 4,16% 97,23% 97,23% 97,23%

47,48% 12,27% 10,60% 2,18% 8,14% 0,00% 0,00% 26,09% 1,53% 14,82% 0,00% 0,06% 1,74% 9,28% 21,02% 47,64% 47,64% 47,64%

3 25112 Industri Vulkanisir Ban 18,44% 4,46% 4,45% 1,12% 3,33% 0,00% 65,86% 6,96% 2,91% 0,00% 2,49% 0,02% 0,04% 8,96% -0,33% 88,74% 88,74% 88,74% 4 28991 Industri Alat-Alat Dapur 16,50% 8,16% 2,18% 1,39% 0,79% 0,00% 59,07% 14,26% 3,01% 0,00% 6,01% 2,54% 8,52% 10,67% 1,95% 98,18% 98,18% 98,18% 5 31201 Industri Panel Listrik dan_{Switch Gear} 30,75% 16,20% 16,02% 4,28% 11,73% 0,00% 65,63% 6,25% 0,65% 0,26% 0,00% 2,84% 3,02% 10,05% -1,42% 98,13% 98,13% 98,13% 6 35113 Industri Perbaikan Kapal 39,21% 21,53% 21,59% 5,72% 15,87% 1,60% 0,00% 15,55% 5,64% 0,15% 0,33% 0,68% 0,62% 18,44% 0,00% 55,85% 55,85% 55,85% 7 36102 Industri Furniture dari_{Rotan dan/atau Bambu} 28,61% 6,35% 6,09% 1,80% 4,29% 0,00% 21,35% 18,33% 1,18% 0,02% 0,00% 1,46% 1,72% 6,50% 0,61% 52,52% 52,52% 52,52%

perlengkapannya 22,81% 11,09% 10,62% 3,23% 7,39% 24,37% 64,43% 11,30% 1,51% 0,84% 0,17% 0,76% 1,22% 9,96% -0,95% 96,95% 96,95% 96,95%

9 52339

36,69% 10,91% 9,62% 3,27% 6,35% 0,00% 79,94% 10,03% 1,13% 4,24% 1,02% 0,19% 1,48% 9,34% -1,07% 111,24% 111,24% 111,24%

Pertanian 35,96% 13,95% 13,95% 2,01% 11,94% 45,08% 0,00% 13,84% 0,61% 1,38% 0,00% 0,00% 0,00% 5,50% -0,49% 33,29% 33,29% 33,29%

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