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Surat Edaran Direktur Jenderal Pajak Nomo SE-11/PJ/2010 tentang Penetapan Rasio Total Benchmarking Tahap II
3 15421 Industri gula pasir 56.13% 43.48% 41.92% 12.24% 29.68% 54.31% 26.49% 16.22% 3.32% 1.85% 0.00% 0.91% 2.47% 29.61% 0.49% 115.80% 115.80% 115.80%
4 15423 Industri gula lainnya 10.90% 9.56% 7.50% 2.22% 5.28% 0.00% 87.08% 1.09% 2.04% 0.17% 0.28% 0.35% 2.41% 2.81% 3.71% 100.82% 100.82% 100.82%
5 15540 Industri minuman ringan (soft drink) 35.32% 15.55% 16.01% 4.92% 11.09% 31.47% 68.76% 7.91% 4.39% 0.80% 0.09% 1.44% 0.97% 17.26% 0.38% 109.57% 109.57% 109.57%
Industri alas kaki untuk keperluan
6 19201 33.24% 8.65% 7.22% 2.58% 4.64% 18.86% 30.23% 14.02% 6.75% 1.21% 0.77% -0.51% 0.91% 9.78% -0.85% 63.46% 63.46% 63.46%
sehari-hari
Industri kayu lapis / Industri kayu
20211/2
7 lapis laminasi, termasuk decorative 19.03% 5.52% 4.45% 1.34% 3.11% 0.03% 49.58% 10.21% 1.84% 0.53% 0.39% 1.01% 2.08% 19.58% 1.82% 85.28% 85.28% 85.28%
0212
plywood
8 20213 Industri panel kayu lainnya 31.36% 6.99% 2.25% 1.30% 0.95% 0.00% 26.71% 6.05% 1.76% 0.64% 4.62% 0.26% 5.00% 43.22% 1.78% 87.59% 87.59% 87.59%
Industri alat-alat dapur dari kayu,
9 20294 24.65% 12.21% 9.50% 3.09% 6.41% 0.00% 38.40% 17.30% 2.29% 0.04% 0.59% 1.08% 3.81% 12.40% 11.77% 80.90% 80.91% 80.91%
rotan, dan bambu
10 22210 Industri percetakan 36.62% 28.31% 32.85% 10.14% 22.71% 249.09% 55.73% 10.33% 3.93% 0.37% 0.07% 6.62% 2.09% 18.02% 2.66% 112.46% 112.46% 112.46%
12 24221 Industri cat 39.59% 20.17% 20.98% 6.70% 14.28% 46.28% 61.03% 9.60% 1.21% 1.76% 0.00% 1.51% 0.70% 23.57% 0.01% 114.37% 114.37% 114.37%
Industri sabun dan bahan
13 24241 pembersih keperluan rumah tangga, 43.45% 15.99% 16.57% 5.00% 11.57% 0.00% 53.00% 5.34% 0.63% 3.63% 0.00% 0.58% 0.00% 19.86% -0.90% 94.19% 94.19% 94.19%
termasuk pasta gigi
14 24242 Industri kosmetik 39.12% 15.83% 17.38% 5.31% 12.08% 62.00% 74.26% 8.07% 3.67% 4.22% 0.00% 1.80% 0.25% 19.05% 2.60% 117.21% 117.21% 117.21%
15 25111 Industri ban luar dan ban dalam 15.30% 8.95% 7.62% 2.60% 5.02% 12.32% 72.40% 7.49% 4.73% 1.54% 0.65% 0.40% 1.73% 15.91% 0.51% 105.40% 105.40% 105.40%
16 25201 Industri pipa dan selang dari plastik 24.11% 15.31% 15.56% 4.61% 10.94% 0.00% 63.29% 4.62% 1.27% 1.95% 0.03% 1.05% 0.80% 19.40% -3.54% 102.64% 102.64% 102.64%
17 26411 Industri semen 38.75% 21.71% 22.84% 6.60% 16.24% 10.49% 39.88% 8.65% 4.72% 0.35% 1.15% 1.19% 0.06% 40.58% -0.43% 111.97% 111.97% 111.97%
19 31300 Industri kabel listrik dan telepon 10.99% 5.49% 5.98% 1.87% 4.11% 0.00% 78.72% 3.58% 1.24% 0.03% 0.02% 1.85% 1.36% 8.24% 4.86% 96.04% 96.04% 96.04%
Industri komponen dan
20 35912 perlengkapan sepeda motor dan 22.40% 16.28% 16.17% 5.31% 10.87% 19.83% 85.37% 5.46% 5.23% 2.46% 0.37% 1.07% 1.18% 11.64% 3.20% 119.12% 119.12% 119.12%
sejenisnya
Lampiran
Surat Edaran Direktur Jenderal Pajak Nomo SE-11/PJ/2010 tentang Penetapan Rasio Total Benchmarking Tahap II
23 55210 Restoran/rumah makan 62.23% 9.43% 8.57% 2.35% 6.22% 8.68% 0.00% 14.39% 4.71% 14.06% 0.77% 0.49% 1.35% 19.66% 0.29% 44.26% 44.26% 44.26%
24 55260 Jasa boga (catering) 26.59% 10.10% 10.22% 3.94% 6.28% 0.00% 36.56% 21.24% 1.13% 1.25% 0.03% 1.49% 1.37% 24.41% 1.80% 92.35% 92.35% 92.35%
25 65121 Bank devisa 66.93% 32.41% 33.46% 10.49% 22.97% 36.92% 0.01% 18.69% 1.99% 1.89% 18.38% 1.19% 0.14% 12.37% 0.00% 81.85% 81.85% 81.85%
26 65910 Sewa guna usaha (leasing) 100.00% 54.03% 56.94% 14.90% 42.04% 0.00% 0.00% 8.40% 0.79% 1.73% 19.01% 4.52% 1.61% 15.09% 0.00% 96.54% 96.54% 96.54%
27 66020 Dana pensiun 99.96% 90.80% 92.15% 4.31% 87.83% 0.00% 2.48% 2.21% 1.31% 0.07% 0.00% 1.35% 0.00% 4.84% 0.00% 100.33% 100.33% 100.33%
28 66030 Asuransi non jiwa 45.57% 16.96% 25.56% 7.76% 17.80% 27.58% 0.00% 14.69% 2.43% 2.94% 0.00% 8.67% 0.06% 22.53% 0.00% 54.17% 54.17% 54.17%
30 92132 Kegiatan penyiaran radio swasta 69.75% 22.65% 28.41% 6.25% 22.16% 27.02% 14.15% 22.46% 4.87% 3.04% 0.00% 10.07% 4.31% 39.70% 0.00% 98.97% 98.97% 98.97%
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 Nomo SE-11/PJ/2010 tentang Penetapan Rasio Total Benchmarking Tahap II
8 20213 Industri panel kayu lainnya 31.36% 6.99% 2.25% 1.30% 0.95% 0.00% 26.71% 6.05% 1.76% 0.64% 4.62% 0.26% 5.00% 43.22% 1.78% 87.59% 87.59% 87.59%
Industri alat-alat dapur dari kayu,
9 20294 24.65% 12.21% 9.50% 3.09% 6.41% 0.00% 38.40% 17.30% 2.29% 0.04% 0.59% 1.08% 3.81% 12.40% 11.77% 80.90% 80.91% 80.91%
rotan, dan bambu
10 22210 Industri percetakan 36.62% 28.31% 32.85% 10.14% 22.71% 249.09% 55.73% 10.33% 3.93% 0.37% 0.07% 6.62% 2.09% 18.02% 2.66% 112.46% 112.46% 112.46%
12 24221 Industri cat 39.59% 20.17% 20.98% 6.70% 14.28% 46.28% 61.03% 9.60% 1.21% 1.76% 0.00% 1.51% 0.70% 23.57% 0.01% 114.37% 114.37% 114.37%
14 24242 Industri kosmetik 36.43% 15.73% 16.33% 5.10% 11.23% 37.74% 72.74% 7.44% 3.97% 3.98% 0.01% 1.00% 0.41% 16.58% 0.39% 112.50% 112.50% 112.50%
15 25111 Industri ban luar dan ban dalam 15.30% 8.95% 7.62% 2.60% 5.02% 12.32% 72.40% 7.49% 4.73% 1.54% 0.65% 0.40% 1.73% 15.91% 0.51% 105.40% 105.40% 105.40%
Industri pipa dan selang dari
16 25201 24.11% 15.31% 15.56% 4.61% 10.94% 0.00% 63.29% 4.62% 1.27% 1.95% 0.03% 1.05% 0.80% 19.40% -3.54% 102.64% 102.64% 102.64%
plastik
17 26411 Industri semen 38.75% 21.71% 22.84% 6.60% 16.24% 10.49% 39.88% 8.65% 4.72% 0.35% 1.15% 1.19% 0.06% 40.58% -0.43% 111.97% 111.97% 111.97%
19 31300 Industri kabel listrik dan telepon 10.99% 5.49% 5.98% 1.87% 4.11% 0.00% 78.72% 3.58% 1.24% 0.03% 0.02% 1.85% 1.36% 8.24% 4.86% 96.04% 96.04% 96.04%
Lampiran
Surat Edaran Direktur Jenderal Pajak Nomo SE-11/PJ/2010 tentang Penetapan Rasio Total Benchmarking Tahap II
23 55210 Restoran/rumah makan 62.23% 9.43% 8.57% 2.35% 6.22% 8.68% 0.00% 14.39% 4.71% 14.06% 0.77% 0.49% 1.35% 19.66% 0.29% 44.26% 44.26% 44.26%
24 55260 Jasa boga (catering) 26.59% 10.10% 10.22% 3.94% 6.28% 0.00% 36.56% 21.24% 1.13% 1.25% 0.03% 1.49% 1.37% 24.41% 1.80% 92.35% 92.35% 92.35%
25 65121 Bank devisa 64.13% 28.61% 28.95% 9.03% 19.92% 39.20% 0.00% 17.17% 1.86% 1.82% 19.21% 0.50% 0.15% 13.75% -16.49% 78.74% 78.74% 78.74%
26 65910 Sewa guna usaha (leasing) 100.00% 54.03% 56.94% 14.90% 42.04% 0.00% 0.00% 8.40% 0.79% 1.73% 19.01% 4.52% 1.61% 15.09% 0.00% 96.54% 96.54% 96.54%
27 66020 Dana pensiun 99.96% 90.80% 92.15% 4.31% 87.83% 0.00% 2.48% 2.21% 1.31% 0.07% 0.00% 1.35% 0.00% 4.84% 0.00% 100.33% 100.33% 100.33%
28 66030 Asuransi non jiwa 45.57% 16.96% 25.56% 7.76% 17.80% 27.58% 0.00% 14.69% 2.43% 2.94% 0.00% 8.67% 0.06% 22.53% 0.00% 54.17% 54.17% 54.17%
30 92132 Kegiatan penyiaran radio swasta 69.75% 22.65% 28.41% 6.25% 22.16% 27.02% 14.15% 22.46% 4.87% 3.04% 0.00% 10.07% 4.31% 39.70% 0.00% 98.97% 98.97% 98.97%
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 Nomo SE-11/PJ/2010 tentang Penetapan Rasio Total Benchmarking Tahap II
8 20213 Industri panel kayu lainnya 31.36% 6.99% 2.25% 1.30% 0.95% 0.00% 26.71% 6.05% 1.76% 0.64% 4.62% 0.26% 5.00% 43.22% 1.78% 87.59% 87.59% 87.59%
Industri alat-alat dapur dari kayu,
9 20294 24.65% 12.21% 9.50% 3.09% 6.41% 0.00% 38.40% 17.30% 2.29% 0.04% 0.59% 1.08% 3.81% 12.40% 11.77% 80.90% 80.91% 80.91%
rotan, dan bambu
10 22210 Industri percetakan 36.62% 28.31% 32.85% 10.14% 22.71% 249.09% 55.73% 10.33% 3.93% 0.37% 0.07% 6.62% 2.09% 18.02% 2.66% 112.46% 112.46% 112.46%
12 24221 Industri cat 39.59% 20.17% 20.98% 6.70% 14.28% 46.28% 61.03% 9.60% 1.21% 1.76% 0.00% 1.51% 0.70% 23.57% 0.01% 114.37% 114.37% 114.37%
14 24242 Industri kosmetik 36.95% 16.72% 18.28% 5.47% 12.81% 29.25% 63.62% 8.09% 4.38% 3.88% 0.00% 2.01% 0.45% 16.10% 0.91% 104.53% 104.53% 104.53%
15 25111 Industri ban luar dan ban dalam 15.30% 8.95% 7.62% 2.60% 5.02% 12.32% 72.40% 7.49% 4.73% 1.54% 0.65% 0.40% 1.73% 15.91% 0.51% 105.40% 105.40% 105.40%
Industri pipa dan selang dari
16 25201 24.11% 15.31% 15.56% 4.61% 10.94% 0.00% 63.29% 4.62% 1.27% 1.95% 0.03% 1.05% 0.80% 19.40% -3.54% 102.64% 102.64% 102.64%
plastik
17 26411 Industri semen 38.75% 21.71% 22.84% 6.60% 16.24% 10.49% 39.88% 8.65% 4.72% 0.35% 1.15% 1.19% 0.06% 40.58% -0.43% 111.97% 111.97% 111.97%
19 31300 Industri kabel listrik dan telepon 10.99% 5.49% 5.98% 1.87% 4.11% 0.00% 78.72% 3.58% 1.24% 0.03% 0.02% 1.85% 1.36% 8.24% 4.86% 96.04% 96.04% 96.04%
Lampiran
Surat Edaran Direktur Jenderal Pajak Nomo SE-11/PJ/2010 tentang Penetapan Rasio Total Benchmarking Tahap II
23 55210 Restoran/rumah makan 62.23% 9.43% 8.57% 2.35% 6.22% 8.68% 0.00% 14.39% 4.71% 14.06% 0.77% 0.49% 1.35% 19.66% 0.29% 44.26% 44.26% 44.26%
24 55260 Jasa boga (catering) 26.59% 10.10% 10.22% 3.94% 6.28% 0.00% 36.56% 21.24% 1.13% 1.25% 0.03% 1.49% 1.37% 24.41% 1.80% 92.35% 92.35% 92.35%
25 65121 Bank devisa 63.87% 29.02% 29.51% 11.12% 18.40% 24.57% 0.01% 16.67% 2.03% 1.82% 11.91% 0.69% 0.23% 29.76% 0.00% 87.36% 87.39% 87.39%
26 65910 Sewa guna usaha (leasing) 100.00% 54.03% 56.94% 14.90% 42.04% 0.00% 0.00% 8.40% 0.79% 1.73% 19.01% 4.52% 1.61% 15.09% 0.00% 96.54% 96.54% 96.54%
27 66020 Dana pensiun 99.92% 91.48% 92.02% 4.20% 87.83% 0.00% 0.44% 2.51% 1.32% 0.00% 0.00% 0.56% 0.02% 4.29% 0.00% 98.73% 98.73% 98.73%
28 66030 Asuransi non jiwa 45.57% 16.96% 25.56% 7.76% 17.80% 27.58% 0.00% 14.69% 2.43% 2.94% 0.00% 8.67% 0.06% 22.53% 0.00% 54.17% 54.17% 54.17%
30 92132 Kegiatan penyiaran radio swasta 69.75% 22.65% 28.41% 6.25% 22.16% 27.02% 14.15% 22.46% 4.87% 3.04% 0.00% 10.07% 4.31% 39.70% 0.00% 98.97% 98.97% 98.97%
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