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 SE-96/PJ/2009 dan SE11/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
No.
Kode KLU
Uraian KLU
Rasio-Rasio GPM
OPM
PPM
CTTOR
NPM
DPR
10*pn
g
I py
s
b
pl
bl
x
sp
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%
26.91%
11.22%
4.86%
3.28%
22.34%
7.08%
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%
0.00%
0.00%
0.20%
0.82%
77.09%
77.09%
77.09%
benang 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%
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 barangbarang 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%
26423
Industri barangbarang 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%
6
7
12
konstruksi
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%
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%
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
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%
13
14
15
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 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 No.
21
Kode KLU
40101
Rasio-Rasio Uraian KLU Pembangkitan tenaga listrik
GPM 48.21%
OPM
PPM
22.32%
23.18%
CTTOR 7.22%
NPM 15.96%
DPR 0.00%
10*pn
g
11.39%
22.56%
I py 0.10%
s
b
pl
bl
0.01%
0.06%
1.49%
0.63%
x 0.02%
II
III
sp 0.01%
56.35%
56.35%
56.35%
22
23
24
25
26
41000
Pengadaan penyaluran bersih
dan air
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%
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%
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%
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%
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%
27
28
29
30
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%
54392
Perdagangan impor barangbarang 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%
54500
Perdagangan impor mesinmesin, 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%
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
DPR
:
Dividend Payout Ratio
pl
:
Rasio Penghasilan Luar Usaha terhadap Penjualan
III
: :
10pn + g + b + x + PPM – (pl – bl) 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 : 2006
No.
Kode KLU
Rasio-Rasio
Uraian KLU GPM
OPM
PPM
CTTOR
NPM
DPR
10*pn
g
I py
s
b
pl
bl
x
sp
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%
15497
Industri bumbu masak
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%
4
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%
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 barangbarang 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 barangbarang
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%
7
dari
semen dan kapur untuk konstruksi
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%
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%
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%
13
14
15
19
20
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%
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
No.
21
Kode KLU 40101
Rasio-Rasio
Uraian KLU GPM Pembangkitan
62.11%
OPM
PPM
43.78%
29.20%
CTTOR 8.06%
NPM 21.14%
DPR 0.00%
10*pn 8.37%
I
g
py
s
b
pl
bl
x
10.53%
14.54%
0.59%
0.14%
2.80%
17.39%
18.38%
II
III
sp 0.00%
81.20%
81.20%
81.20%
tenaga listrik 22
23
24
25
26
41000
Pengadaan penyaluran bersih
dan air
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%
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%
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%
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%
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%
store)
27
28
29
30
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%
54392
Perdagangan impor barangbarang 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%
54500
Perdagangan impor mesinmesin, 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%
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 No.
Kode KLU
Rasio-Rasio
Uraian KLU GPM
OPM
PPM
CTTOR
NPM
DPR
10*pn
I
g
py
s
b
pl
bl
x
sp
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
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%
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 barangbarang 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%
7
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%
barangbarang dari semen dan kapur untuk konstruksi
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%
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%
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%
13
14
15
transmisi mekanik
19
20
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%
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 No.
Kode
Uraian KLU
Rasio-Rasio
I
II
III
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 penyaluran 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%
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%
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%
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%
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%
23
24
25
26
dan air
tembakau toserba (department store)
27
28
29
30
di
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%
54392
Perdagangan impor barangbarang 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%
54500
Perdagangan impor mesinmesin, 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%
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
OPM
:
Operating Profit Margin
g
PPM
:
Pre-tax Profti Margin
py
: : :
Rasio Pajak Masukan terhadap Penjualan
bl
:
Rasio Biaya Luar Usaha terhadap Penjualan
Rasio Biaya Gaji terhadap Penjualan
x
:
Rasio Input Lainnya terhadap Penjualan
Rasio Biaya Penyusutan terhadap Penjualan
sp
:
selisih persediaan
CTTOR
:
Corporate Tac to Turn Over Ratio
s
:
Rasio Biaya Sewa terhadap Penjualan
I
NPM
:
Net Profit Margin
b
:
Rasio Biaya Bunga terhadap Penjualan
II
DPR
:
Dividend Payout Ratio
pl
:
Rasio Penghasilan Luar Usaha terhadap Penjualan
III
: : :
10pn + g + b +OPM + x 10pn + g + b + x + PPM – (pl – bl) 10pn + g + b + x + NPM – (pl – bl) + CTTOR
