Surat Edaran Direktur Jenderal Pajak,

Surat Edaran Nomor SE68/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 SE 96/PJ/2009 tanggal 5 Oktober 2009 tentang Rasio Total Benchmarking Dan Petunjuk Pemanfaatannya, sehubungan dengan telah selesainya penghitungan rasio total benchmarking untuk beberapa sektor usaha tertentu, dengan ini diberitahukan halhal sebagai berikut 1. kelompok usaha yang telah selesai dilakukan penghitungan rasiorasio benchmark untuk tahap III sebanyak 30 (tiga puluh) KLU sebagaimana tercantum dalam lampiran surat edaran ini; 2. rasiorasio 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, n. rasio biaya luar usaha terhadap penjualan; 3. pemanfaat rasiorasio total benchmarking tetap mengacu pada Surat Edaran Direktur Jenderal Pajak nomor SE96/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, untuk mempermudah pemahaman penyimpanan arsip, agar Surat Edaran Direktur Jenderal Pajak ini disatukan penyimpanannya dengan Surat Edaran Direktur Jenderal Pajak nomor SE96/PJ/2009 SE11/PJ/2010. Demikian surat edaran ini disampaikan untuk dilaksanakan dengan sebaikbaiknya. Ditetapkan di Jakarta pada tanggal 27 Mei 2010 Direktur Jenderal, ttd. Mochamad Tjiptardjo NIP 060044911 Tembusan 1. Sekretaris Direktorat Jenderal Pajak 2. Para Direktur Tenaga Pengkaji di lingkungan Direktorat Jenderal Pajak 3. Kepala Pusat Pengolahan Data Dokumen Perpajakan www.pajak.com situs informasi perpajakan online

NOMOR SE68/PJ/2010 TANGGAL 27 MEI 2010 TENTANG PENETAPAN RASIO TOTAL HASIL PENGHITUNGAN RASIORASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN 2005 RasioRasio No. Kode Uraian KLU KLU GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp 1 02020 Pengusahaan 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% 56.95% 56.95% 56.95% hutan alam 2.14% 2 13201 Pertambangan 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% bijih timah 3 15491 pengolahan 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% teh 15491 pengolahan 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% kopi bumbu masak 4 15497 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% penyedap masakan 5 17112 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% benang kimia 6 24110 dasar kecuali 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% pupuk kimia dasar organik yang 7 24115 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% 89.11% 89.11% 89.11% bersumber 0.21% dari hasil pertanian pupuk buatan 8 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% 72.06% 72.06% 72.06% tunggal hara 2.27% makro primer 9 25202 barang plastik 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% lembaran barangbarang 10 25206 peralatan 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% teknik/industri dari plastik 11 26413 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% 97.44% 97.44% 97.44% 2.80% barangbarang dari semen 12 26423 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% kapur untuk konstruksi besi 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) 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) www.pajak.com situs informasi perpajakan online

15 27103 pipa 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% sambungan pipa dari baja besi peralatan kantor dari 16 28992 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% logam tidak termasuk furnitur motor 17 29112 pembakaran 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% dalam 18 29130 transmisi 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% mekanik alat pengangkat 19 29150 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% 85.74% 85.74% 85.74% alat 0.12% pemindah komponen 20 34300 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% kendaraan bermotor roda empat atau lebih NOMOR SE68/PJ/2010 TANGGAL 27 MEI 2010 TENTANG PENETAPAN RASIO TOTAL HASIL PENGHITUNGAN RASIORASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN 2005 No. Kode RasioRasio KLU Uraian KLU GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp 21 40101 Pembangkitan 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% tenaga listrik Pengadaan 22 41000 penyaluran 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% 72.69% 72.69% 72.69% 0.11% bersih besar suku 23 50301 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% cag 3.69% aksesoris mobil besar berdasarkan 24 51100 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% 75.51% balas 0.22% jasa (fee) atau kontrak besar berbagai barangbarang 25 51399 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% 88.99% 1.10% rumah tangga lainnya eceran berbagai macam 26 52191 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% barang yang utamanya bukan bahan www.pajak.com situs informasi perpajakan online

makanan/ makanan, minuman, tembakau toserba (department store) atau di impor makanan, 27 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 tembakau impor barangbarang 28 54392 kimia 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% farmasi untuk keperluan rumah tangga 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% 7.80% 1.94% 93.84% 93.84% 93.84% 29 54500 suku cag nya Pembiayaan konsumen 30 65922 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% (customers credit) Keterangan GPM Gross Profit Margin pn OPM PPM CTTOR Operating Profit Margin Pretax Profti Margin py Corporate Tac to Turn Over Ratio NPM Net Profit Margin b DPR Dividend Payout Ratio g s pl Rasio Pajak Masukan Rasio Biaya Gaji terhadap Rasio Biaya Penyusutan Rasio Biaya Sewa Rasio Biaya Bunga bl x Rasio Biaya Luar Usaha terhadap Rasio Input Lainnya sp selisih persediaan I 10pn + g + b +OPM + x 10pn + g + b + x + PPM II (pl bl) 10pn + g + b + x + NPM Rasio Penghasilan Luar Usaha III (pl bl) + CTTOR www.pajak.com situs informasi perpajakan online

NOMOR SE68/PJ/2010 TANGGAL 27 MEI 2010 TENTANG PENETAPAN RASIO TOTAL HASIL PENGHITUNGAN RASIORASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN 2006 No. Kode KLU Uraian KLU RasioRasio GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp 1 02020 Pengusahaan 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% hutan alam 2 13201 Pertambangan 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% bijih timah 3 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 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 bumbu masak 4 15497 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% penyedap masakan 5 17112 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% benang kimia 6 24110 dasar kecuali 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% pupuk kimia dasar organik yang 7 24115 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% 82.01% 82.01% 82.01% bersumber 12.39% dari hasil pertanian pupuk buatan 8 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 9 25202 barang plastik 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% lembaran barangbarang 10 25206 peralatan 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% teknik/industri dari plastik 11 26413 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% barangbarang dari semen 12 26423 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% kapur untuk konstruksi besi baja 13 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) penggilingan 14 27102 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% baja (steel rolling) pipa sambungan 15 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 besi www.pajak.com situs informasi perpajakan online

peralatan kantor 16 28992 logam tidak termasuk furnitur dari 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% motor 17 29112 pembakaran 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% dalam 18 29130 transmisi 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% mekanik alat pengangkat 19 29150 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% alat pemindah komponen 20 34300 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% kendaraan bermotor roda empat atau lebih NOMOR SE68/PJ/2010 TANGGAL 27 MEI 2010 TENTANG PENETAPAN RASIO TOTAL HASIL PENGHITUNGAN RASIORASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN 2006 RasioRasio No. Kode Uraian KLU KLU GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp 21 40101 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 22 41000 penyaluran 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% bersih besar suku 23 50301 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% cag aksesoris mobil besar berdasarkan 24 51100 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% balas jasa (fee) atau kontrak besar berbagai barangbarang 25 51399 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% rumah tangga lainnya eceran berbagai macam barang yang utamanya bukan bahan 26 52191 makanan/ 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% makanan, minuman, atau tembakau di toserba (department store) www.pajak.com situs informasi perpajakan online

impor makanan, 27 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 tembakau impor barangbarang 28 54392 kimia 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% farmasi untuk keperluan rumah tangga impor mesinmesin, 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% 29 54500 13.78% suku cag nya Pembiayaan konsumen 30 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) Keterangan GPM Rasio Pajak Masukan Rasio Biaya Luar Usaha Gross Profit Margin pn bl OPM Operating Profit Rasio Biaya Gaji terhadap Rasio Input Lainnya g x Margin PPM Pretax Profti Rasio Biaya Penyusutan py Margin sp selisih persediaan CTTOR Corporate Tac to Rasio Biaya Sewa s Turn Over Ratio I 10pn + g + b +OPM + x NPM Net Profit Margin b Rasio Biaya Bunga 10pn + g + b + x + PPM II (pl bl) DPR Rasio Penghasilan Luar Dividend Payout 10pn + g + b + x + NPM pl Usaha terhadap III Ratio (pl bl) + CTTOR www.pajak.com situs informasi perpajakan online

NOMOR SE68/PJ/2010 TANGGAL 27 MEI 2010 TENTANG PENETAPAN RASIO TOTAL HASIL PENGHITUNGAN RASIORASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN 2007 No. Kode KLU Uraian KLU RasioRasio GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp 1 02020 Pengusahaan 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 2 13201 Pertambangan 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 3 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 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 bumbu masak 4 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% penyedap masakan 5 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 kimia 6 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 kimia dasar organik yang 7 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 pupuk buatan 8 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 9 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 barangbarang 10 25206 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 11 26413 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% barangbarang dari semen 12 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% kapur untuk konstruksi besi baja 13 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) penggilingan 14 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) pipa sambungan 15 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 besi 16 28992 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% www.pajak.com situs informasi perpajakan online

peralatan kantor dari logam tidak termasuk furnitur motor 17 29112 pembakaran 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% dalam 18 29130 transmisi 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% mekanik alat pengangkat 19 29150 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% alat pemindah komponen 20 34300 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% kendaraan bermotor roda empat atau lebih www.pajak.com situs informasi perpajakan online

NOMOR SE68/PJ/2010 TANGGAL 27 MEI 2010 TENTANG PENETAPAN RASIO TOTAL HASIL PENGHITUNGAN RASIORASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN 2007 RasioRasio No. Kode Uraian KLU KLU GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp 21 40101 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 22 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 besar suku 23 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% cag aksesoris mobil besar berdasarkan 24 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 besar berbagai barangbarang 25 51399 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% rumah tangga lainnya eceran berbagai macam barang yang utamanya bukan bahan 26 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) impor makanan, 27 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 tembakau impor barangbarang 28 54392 kimia 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 impor mesinmesin, 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% 29 54500 13.78% suku cag nya Pembiayaan konsumen 30 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) www.pajak.com situs informasi perpajakan online

Keterangan GPM Gross Profit Margin pn Rasio Pajak Masukan bl Rasio Biaya Luar Usaha terhadap Rasio Input Lainnya Operating Profit Rasio Biaya Gaji terhadap OPM g x Margin Rasio Biaya Penyusutan PPM Pretax Profti Margin py sp selisih persediaan Corporate Tac to Rasio Biaya Sewa CTTOR s I 10pn + g + b +OPM + x Turn Over Ratio Rasio Biaya Bunga 10pn + g + b + x + PPM NPM Net Profit Margin b II (pl bl) Dividend Payout Rasio Penghasilan Luar DPR pl Ratio Usaha III 10pn + g + b + x + NPM (pl bl) + CTTOR www.pajak.com www.pajak.com situs informasi perpajakan online