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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 SE96/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 SE96/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
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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
No.
Kode KLU
Uraian KLU
GPM
Pengusahaan 1 02020 30.10% hutan alam Pertambangan 2 13201 14.75% bijih timah Industri 3 15491 pengolahan 26.72% teh Industri 15491 pengolahan 33.93% kopi Industri bumbu masak 4 15497 34.54% dan penyedap
5
6
7
8
9
10
OPM
PPM CTTOR NPM
DPR
Rasio-Rasio 10*pn g
py
b
pl
bl
x
sp
I
II
III
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% 56.95% 56.95% 56.95% 2.14% 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% 3.99%
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%
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%
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%
masakan Industri 17112 pemintalan 13.74% 8.58% 7.46% 2.39% 5.07% 0.00% 68.99% 4.90% 4.39% benang Industri kimia 24110 dasar kecuali 26.39% 10.41% 8.87% 3.76% 5.11% 97.79% 79.32% 8.14% 1.63% pupuk Industri kimia dasar organik yang 24115 29.05% 14.36% 14.78% 3.94% 10.83% 0.00% 65.35% 6.24% 0.86% bersumber dari hasil pertanian Industri pupuk buatan 24122 36.05% 16.65% 22.40% 4.68% 17.72% 0.00% 20.29% 17.18% 3.90% tunggal hara makro primer Industri 25202 barang plastik 16.10% 7.86% 7.06% 2.33% 4.74% 7.99% 66.59% 6.69% 2.21% lembaran Industri barang-barang 25206 dan peralatan 16.26% 9.05% 7.43% 3.27% 4.16% 0.00% 78.15% 4.01% 2.75% teknik/industri dari plastik
11 26413 Industri gips
s
1.67% 1.53% 2.23% 3.35% 18.15% 1.36% 102.16% 102.16% 102.16%
2.04% 0.66% 2.47% 4.01% 10.31% 1.51% 108.85% 108.85% 108.85%
0.37% 0.58% 0.47% 0.06% 2.58%
89.11% 89.11% 89.11% 0.21%
1.06% 1.41% 14.07% 8.32% 16.53%
72.06% 72.06% 72.06% 2.27%
1.39% 0.03% 0.32% 1.12% 10.57% 0.56% 91.74% 91.74% 91.74%
0.66% 0.84% 1.24% 2.86% 5.95% 0.52% 98.01% 98.01% 98.01%
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%
97.44% 97.44% 97.44% 2.80%
Industri barang-barang dari semen 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% 12 26423 dan kapur untuk konstruksi Industri besi dan baja 13 27101 dasar (iron 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% and steel making) Industri penggilingan 14 27102 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% baja (steel rolling)
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www.pajak.com 15 27103 Industri pipa 17.21% dan sambungan pipa dari baja dan besi Industri peralatan kantor dari 36.58% 16 28992 logam tidak termasuk furnitur Industri motor 17 29112 pembakaran 23.80% dalam Industri 18 29130 transmisi 28.55% mekanik Industri alat pengangkat 19 29150 19.14% dan alat pemindah Industri perlengkapan dan komponen 20 34300 21.70% kendaraan bermotor roda empat atau lebih
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%
16.78% 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%
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%
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%
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%
85.74% 85.74% 85.74% 0.12%
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. Kode KLU
Uraian KLU
Pembangkitan tenaga listrik Pengadaan dan 41000 penyaluran air bersih Perdagangan besar suku 50301 cadang dan aksesoris mobil Perdagangan besar berdasarkan 51100 balas jasa (fee) atau kontrak Perdagangan besar berbagai barang-barang 51399 dan perlengkapan rumah tangga lainnya Perdagangan eceran berbagai macam 52191 barang yang utamanya bukan bahan
GPM
OPM
PPM CTTOR NPM
DPR
Rasio-Rasio 10*pn g
py
s
b
pl
bl
x
sp
I
II
III
21 40101
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
50.92% 27.11% 30.15% 9.05% 21.11% 0.00%
72.69% 72.69% 0.11%
72.69%
23
24
25
26
0.00% 15.60% 10.26% 2.50% 3.95% 3.79% 0.75% 26.03%
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%
100.35% 100.35% 100.35% 3.69%
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%
75.51% 75.51% 0.22%
75.51%
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%
88.99% 88.99% 1.10%
88.99%
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
28 54392
29 54500
30 65922
makanan/ makanan, minuman, atau tembakau di toserba (department store) Perdagangan impor makanan, 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% minuman dan tembakau Perdagangan impor barangbarang kimia dan 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% farmasi untuk keperluan rumah tangga Perdagangan impor mesinmesin, 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% suku cadang dan perlengkapannya Pembiayaan konsumen 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% (customers credit)
1.79% 3.06% 70.28% 70.28%
7.38% 4.07% 101.09% 101.09% 101.09%
7.80% 1.94% 93.84% 93.84%
93.84%
7.44% 0.00% 55.88% 55.88%
55.88%
Keterangan: GPM OPM PPM CTTOR NPM DPR
: Gross Profit Margin
Rasio Pajak Masukan terhadap Penjualan
Rasio Biaya Gaji terhadap Penjualan Rasio Biaya Penyusutan : Pre-tax Profti Margin py : terhadap Penjualan Corporate Tac to Rasio Biaya Sewa : s : Turn Over Ratio terhadap Penjualan Rasio Biaya Bunga : Net Profit Margin b : terhadap Penjualan :
:
Operating Profit Margin
pn :
Dividend Payout Ratio
g
pl
:
bl x
Rasio Biaya Luar : Usaha terhadap Penjualan Rasio Input Lainnya : terhadap Penjualan
sp : selisih persediaan I
: 10pn + g + b +OPM + x
10pn + g + b + x + PPM – (pl – bl) 10pn + g + b + x + NPM Rasio Penghasilan Luar : III : – (pl – bl) + Usaha terhadap Penjualan CTTOR II
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:
70.28%
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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 : 2006 No.
Kode KLU
1 02020 2 13201 3 15491
15491
4 15497
5 17112
6 24110
7 24115
8 24122
9 25202
10 25206
11 26413
12 26423
13 27101
14 27102
15 27103
Uraian KLU
GPM
OPM
Pengusahaan 30.10% 21.94% hutan alam Pertambangan 17.27% 13.12% bijih timah Industri pengolahan 28.33% 3.68% teh Industri pengolahan 32.05% 15.76% kopi Industri bumbu masak 38.76% 17.90% dan penyedap masakan Industri pemintalan 13.74% 8.58% benang Industri kimia dasar kecuali 25.44% 9.09% pupuk Industri kimia dasar organik yang 27.23% 12.60% bersumber dari hasil pertanian Industri pupuk buatan 36.05% 16.65% tunggal hara makro primer Industri barang plastik 16.79% 9.80% lembaran Industri barang-barang dan peralatan 18.66% 12.61% teknik/industri dari plastik Industri gips 36.32% 15.69% Industri barang-barang dari semen 23.89% 9.29% dan kapur untuk konstruksi Industri besi dan baja dasar (iron 7.49% 4.88% and steel making) Industri penggilingan 15.72% 9.00% baja (steel rolling) Industri pipa dan sambungan 17.21% 10.69% pipa dari baja dan besi
PPM CTTOR NPM
DPR
Rasio-Rasio 10*pn g
py
s
b
pl
bl
x
sp
I
II
III
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% 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% 3.57% 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%
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%
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%
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%
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%
12.87% 3.71% 9.16% 0.00% 48.65% 7.42% 2.25% 0.17% 0.14% 2.87% 2.60% 13.20%
82.01% 82.01% 82.01% 12.39%
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%
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%
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%
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%
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%
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%
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%
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%
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16
17
18
19
20
Industri peralatan kantor dari 28992 37.03% 16.09% logam tidak termasuk furnitur Industri motor 29112 pembakaran 23.80% 15.92% dalam Industri 29130 transmisi 27.65% 13.20% mekanik Industri alat pengangkat 29150 19.14% 9.06% dan alat pemindah Industri perlengkapan dan komponen 34300 21.73% 15.71% kendaraan bermotor roda empat atau lebih
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%
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%
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%
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%
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.
Kode KLU
Uraian KLU
Pembangkitan tenaga listrik Pengadaan dan 41000 penyaluran air bersih Perdagangan besar suku 50301 cadang dan aksesoris mobil Perdagangan besar berdasarkan 51100 balas jasa (fee) atau kontrak Perdagangan besar berbagai barang-barang 51399 dan perlengkapan rumah tangga lainnya Perdagangan eceran berbagai macam barang yang utamanya bukan bahan 52191 makanan/ makanan, minuman, atau tembakau di toserba (department store)
GPM
OPM
PPM CTTOR NPM
DPR
Rasio-Rasio 10*pn g
py
s
b
pl
bl
x
sp
I
II
III
21 40101
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
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
24
25
26
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%
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%
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%
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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www.pajak.com Perdagangan impor makanan, 36.97% 12.85% 14.93% 3.32% 11.61% 0.00% 44.54% 11.10% minuman dan tembakau Perdagangan impor barangbarang 28 54392 kimia dan 33.94% 20.69% 20.06% 6.01% 14.06% 16.83% 66.04% 6.09% farmasi untuk keperluan rumah tangga Perdagangan impor mesin29 54500 mesin, 22.52% 8.97% 13.49% 3.56% 9.93% 0.00% 73.96% 8.65% suku cadang dan perlengkapannya Pembiayaan konsumen 30 65922 100.00% 47.26% 31.23% 12.26% 18.97% 0.00% 0.01% 12.63% (customers credit) 27 54220
1.15% 1.45% 0.00% 2.07% 0.00% 1.79% 3.06% 70.28% 70.28% 70.28%
0.51% 0.51% 0.90% 0.50% 1.13% 7.38% 4.07% 101.09% 101.09% 101.09%
5.50% 1.83% 0.01% 8.62% 4.10% 12.68%
104.27% 104.27% 104.27% 13.78%
2.17% 1.53% 6.72% 0.44% 16.47% 28.19% 0.00% 94.82% 94.82% 94.82%
Keterangan: GPM OPM PPM CTTOR
: Gross Profit Margin pn : Operating Profit Margin Pre-tax Profti : Margin Corporate Tac to : Turn Over Ratio :
g
:
py : s
:
NPM
: Net Profit Margin
b
:
DPR
:
Dividend Payout Ratio
pl
:
Rasio Pajak Masukan terhadap Penjualan Rasio Biaya Gaji terhadap Penjualan Rasio Biaya Penyusutan terhadap Penjualan Rasio Biaya Sewa terhadap Penjualan Rasio Biaya Bunga terhadap Penjualan Rasio Penghasilan Luar Usaha terhadap Penjualan
Rasio Biaya Luar Usaha terhadap Penjualan Rasio Input Lainnya : terhadap Penjualan
bl : x
sp : selisih persediaan I
: 10pn + g + b +OPM + x
II
:
III :
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10pn + g + b + x + PPM – (pl – bl) 10pn + g + b + x + NPM – (pl – bl) + CTTOR
www.pajak.com 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. 1 2 3
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Kode KLU
Uraian KLU
Rasio-Rasio 10*pn g
I II III py s b pl bl x sp Pengusahaan 02020 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% hutan alam Pertambangan 13201 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% bijih timah Industri 15491 pengolahan 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% teh Industri 15491 pengolahan 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% Kopi Industri bumbu masak 15497 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% dan penyedap masakan Industri 17112 pemintalan 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% benang Industri kimia 24110 dasar kecuali 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% pupuk Industri kimia dasar organik yang 24115 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% bersumber dari hasil pertanian Industri pupuk buatan 24122 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% tunggal hara makro primer Industri 25202 barang plastik 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% lembaran Industri barang-barang 25206 dan peralatan 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% teknik/industri dari plastik 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% Industri barang-barang dari semen 26423 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% dan kapur untuk konstruksi Industri besi dan baja 27101 dasar (iron 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% and steel making) Industri penggilingan 27102 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% baja (steel rolling) Industri pipa dan sambungan 27103 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% pipa dari baja dan besi 28992 Industri 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% GPM
OPM
PPM CTTOR NPM
DPR
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peralatan kantor dari logam tidak termasuk furnitur Industri motor 29112 pembakaran 24.26% 16.13% 17.34% dalam Industri 29130 transmisi 27.65% 13.20% 15.14% mekanik Industri alat pengangkat 29150 22.93% 11.49% 11.23% dan alat pemindah Industri perlengkapan dan komponen 34300 23.08% 17.01% 16.66% kendaraan bermotor roda empat atau lebih
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%
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%
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%
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%
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www.pajak.com 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
Uraian KLU
GPM
OPM
PPM CTTOR NPM
DPR
Rasio-Rasio 10*pn g
py
s
b
pl
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x
sp
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Pembangkitan 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% tenaga listrik Pengadaan dan 41000 penyaluran air 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% bersih Perdagangan besar suku 50301 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% cadang dan aksesoris mobil Perdagangan besar berdasarkan 51100 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% balas jasa (fee) atau kontrak Perdagangan besar berbagai barang-barang 51399 dan 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% perlengkapan rumah tangga lainnya Perdagangan eceran berbagai macam barang yang utamanya bukan bahan 52191 makanan/ 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% makanan, minuman, atau tembakau di toserba (department store) Perdagangan impor makanan, 54220 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% minuman dan tembakau Perdagangan impor barangbarang 54392 kimia dan 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% farmasi untuk keperluan rumah tangga Perdagangan impor mesin54500 mesin, 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% 104.27% 104.27% 104.27% 13.78% suku cadang dan perlengkapannya Pembiayaan konsumen 65922 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% (customers credit)
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bl
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www.pajak.com Keterangan: GPM
: Gross Profit Margin
OPM
:
PPM
: Pre-tax Profti Margin py :
CTTOR
:
Corporate Tac to Turn Over Ratio
s
:
NPM
: Net Profit Margin
b
:
DPR
:
Dividend Payout Ratio
pl
:
Operating Profit Margin
Rasio Pajak Masukan terhadap Penjualan
pn : g
:
bl
Rasio Biaya Gaji terhadap x Penjualan Rasio Biaya Penyusutan sp terhadap Penjualan Rasio Biaya Sewa I terhadap Penjualan Rasio Biaya Bunga II terhadap Penjualan Rasio Penghasilan Luar III Usaha terhadap Penjualan
Rasio Biaya Luar : Usaha terhadap Penjualan Rasio Input Lainnya : terhadap Penjualan : selisih persediaan : 10pn + g + b +OPM + x 10pn + g + b + x + PPM – (pl – bl) 10pn + g + b + x + NPM : – (pl – bl) + CTTOR :
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