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 SE96/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 SE96/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 SE 11/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
LAMPIRAN SURAT EDARAN DIREKTUR JENDERAL PAJAK NOMOR : SE68/PJ/2010 TANGGAL : 27 MEI 2010 TENTANG : PENETAPAN RASIO TOTAL BENCHMARKING TAHAP III HASIL PENGHITUNGAN RASIORASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN PAJAK : 2005 No. Kode KLU Uraian KLU RasioRasio 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 3 15491 15491 4 15497 5 17112 Pertambangan bijih timah pengolahan teh pengolahan kopi bumbu masak penyedap masakan pemintalan 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% 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% 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% 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% 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 benang 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 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 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 10 25206 barang plastik lembaran barangbarang peralatan teknik/industri dari 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% 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 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 barangbarang semen untuk dari kapur 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%
13 27101 14 27102 15 27103 16 28992 17 29112 18 29130 konstruksi besi baja dasar (iron and steel making) penggilingan baja (steel rolling) pipa sambungan pipa dari baja besi peralatan kantor logam tidak termasuk furnitur dari motor pembakaran dalam transmisi mekanik 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% 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% 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% 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% 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% 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 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%
20 34300 alat pemindah perlengkapan 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 : SE68/PJ/2010 TANGGAL : 27 MEI 2010 TENTANG : PENETAPAN RASIO TOTAL BENCHMARKING TAHAP III HASIL PENGHITUNGAN RASIORASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN PAJAK : 2005 No. Kode KLU Uraian KLU RasioRasio GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp I II III 21 40101 Pembangkitan tenaga listrik 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 41000 Pengadaan 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 besar suku cag 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 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 besar berbagai barangbarang 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 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 54220 28 54392 29 54500 30 65922 impor makanan, minuman tembakau impor barangbarang kimia farmasi untuk keperluan rumah tangga impor mesinmesin, suku cag perlengkapannya Pembiayaan konsumen (customers credit) 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% 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% 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% 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 : Pretax 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 : SE68/PJ/2010 TANGGAL : 27 MEI 2010 TENTANG : PENETAPAN RASIO TOTAL BENCHMARKING TAHAP III HASIL PENGHITUNGAN RASIORASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN PAJAK : 2006 No. Kode KLU Uraian KLU RasioRasio GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp I II III 1 02020 2 13201 3 15491 15491 4 15497 Pengusahaan hutan alam Pertambangan bijih timah pengolahan teh pengolahan kopi bumbu masak 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% 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% 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% 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% 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%
5 17112 6 24110 penyedap masakan pemintalan benang kimia dasar kecuali pupuk 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% 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 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 9 25202 10 25206 pupuk buatan tunggal hara makro primer barang plastik lembaran barangbarang peralatan teknik/industri dari plastik 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% 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% 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 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 barangbarang 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%
13 27101 14 27102 15 27103 16 28992 17 29112 18 29130 semen kapur untuk konstruksi besi baja dasar (iron and steel making) penggilingan baja (steel rolling) pipa sambungan pipa dari baja besi peralatan kantor logam tidak termasuk furnitur dari motor pembakaran dalam transmisi mekanik 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% 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% 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% 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% 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% 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%
19 29150 20 34300 alat pengangkat alat pemindah perlengkapan komponen kendaraan bermotor roda empat atau lebih 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% 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 : SE68/PJ/2010 TANGGAL : 27 MEI 2010 TENTANG : PENETAPAN RASIO TOTAL BENCHMARKING TAHAP III HASIL PENGHITUNGAN RASIORASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN PAJAK : 2006 No. Kode KLU Uraian KLU RasioRasio GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp I II III 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%
22 41000 23 50301 24 51100 25 51399 26 52191 tenaga listrik Pengadaan penyaluran air bersih besar suku cag aksesoris mobil besar berdasarkan balas jasa (fee) atau kontrak besar berbagai barangbarang perlengkapan rumah tangga lainnya eceran berbagai macam barang yang utamanya bukan bahan makanan/ makanan, minuman, atau tembakau di toserba (department 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% 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%
27 54220 28 54392 store) impor makanan, minuman tembakau impor barangbarang kimia farmasi untuk keperluan rumah tangga 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% 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 impor mesinmesin, suku cag 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 : 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 : Pretax 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 : SE68/PJ/2010 TANGGAL : 27 MEI 2010 TENTANG : PENETAPAN RASIO TOTAL BENCHMARKING TAHAP III HASIL PENGHITUNGAN RASIORASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN PAJAK : 2007 No. Kode KLU Uraian KLU RasioRasio GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp I II III 1 02020 2 13201 3 15491 15491 Pengusahaan hutan alam Pertambangan bijih timah pengolahan teh pengolahan Kopi 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% 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% 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% 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 5 17112 6 24110 7 24115 8 24122 9 25202 10 25206 bumbu masak penyedap masakan pemintalan benang kimia dasar kecuali pupuk kimia dasar organik yang bersumber dari hasil pertanian pupuk buatan tunggal hara makro primer barang plastik lembaran barangbarang peralatan teknik/industri dari plastik 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% 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% 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% 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% 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% 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% 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 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 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%
13 27101 14 27102 15 27103 16 28992 17 29112 barangbarang dari semen kapur untuk konstruksi besi baja dasar (iron and steel making) penggilingan baja (steel rolling) pipa sambungan pipa dari baja besi peralatan kantor logam tidak termasuk furnitur dari motor pembakaran dalam 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% 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% 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% 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% 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 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%
19 29150 20 34300 transmisi mekanik alat pengangkat alat pemindah perlengkapan komponen kendaraan bermotor roda empat atau lebih 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% 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 : SE68/PJ/2010 TANGGAL : 27 MEI 2010 TENTANG : PENETAPAN RASIO TOTAL BENCHMARKING TAHAP III HASIL PENGHITUNGAN RASIORASIO TOTAL BENCHMARKING BEBERAPA KLU TERTENTU TAHUN PAJAK : 2007 No. Kode Uraian KLU RasioRasio I II III
KLU GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp 21 40101 22 41000 23 50301 24 51100 25 51399 26 52191 Pembangkitan tenaga listrik Pengadaan penyaluran air bersih besar suku cag aksesoris mobil besar berdasarkan balas jasa (fee) atau kontrak besar berbagai barangbarang perlengkapan rumah tangga lainnya eceran berbagai macam barang yang utamanya bukan bahan makanan/ makanan, minuman, atau 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% 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% 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% 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% 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% 27.09% 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%
tembakau toserba (department store) di 27 54220 28 54392 impor makanan, minuman tembakau impor barangbarang kimia farmasi untuk keperluan rumah tangga 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% 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 impor mesinmesin, suku cag 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 : 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 : Pretax 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