SURAT EDARAN DIREKTUR JENDERAL PAJAK NOMOR : SE - 68/PJ./2010 TENTANG PENETAPAN RASIO TOTAL BENCHMARKING TAHAP III DIREKTUR JENDERAL PAJAK,

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27 Mei 2010

SURAT EDARAN DIREKTUR JENDERAL PAJAK

NOMOR : SE - 68/PJ./2010

TENTANG

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 96/PJ/2009 dan

SE-11/PJ/2010.

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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

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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 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%

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benang 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 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%

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konstruksi 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%

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dan alat pemindah 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

Rasio-Rasio No. Kode

KLU Uraian KLU

I II III

21 40101 Pembangkitan

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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 makanan/ makanan, minuman, atau tembakau di toserba (department store) 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%

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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) + _CTTOR

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LAMPIRAN

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%

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dan penyedap masakan 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 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%

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semen dan kapur untuk konstruksi 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 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 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%

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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

Rasio-Rasio No. Kode _KLU Uraian KLU

I II III

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tenaga listrik 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 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%

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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 22.52% 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 :

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

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DPR : Dividend Payout Ratio pl : Rasio Penghasilan Luar Usaha terhadap Penjualan III : 10pn + g + b + x + NPM – (pl – bl) _{+ CTTOR}

LAMPIRAN

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%

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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 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%

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barang-barang dari semen dan kapur untuk konstruksi 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% 16 28992 Industri peralatan kantor dari logam tidak termasuk furnitur 40.04% 18.55% 20.82% 6.12% 14.70% 17.57% 49.73% 23.80% 1.86% 0.40% 0.00% 3.12% 0.84% 11.64% 5.27% 103.71% 103.71% 103.71% 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 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%

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transmisi mekanik 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

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KLU GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp 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 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%

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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 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% Keterangan :

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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)