- pnb rp7.540 m
- penyusutan rp1.820 m
pajak tidak langsung rp780 m
pajak perseorangan rp260 m
laba ditahan rp325 m
luran sosial rp455 m
personal Income rp4.420 m
Jawabannya adalah besar transfer payment adalah Rp520 milyar.
Diketahui
- PNB Rp7.540 milyar
- Penyusutan Rp1.820 milyar
- Pajak tidak langsung Rp780 milyar
- Pajak perseorangan Rp260 milyar
- Laba ditahan Rp325 milyar
- luran sosial Rp455 milyar
- Personal Income Rp4.420 milyar
Ditanya
Besar transfer payment (TP)
Pembahasan
- Mencari NNP
= PNB – penyusutan
= Rp7.540 milyar – Rp1.820 milyar = Rp5.720 milyar - Mencari NNI
= NNP – pajak tidak langsung
= Rp5.720 milyar – Rp780 milyar = Rp4.940 milyar - Mencari PI
PI = NNI + transfer payment – (laba ditahan + iuran sosial + pajak perseorangan)
Rp4.420 milyar = Rp4.940 milyar + transfer payment – (Rp325 milyar + Rp455 milyar + Rp260 milyar)
Rp4.420 milyar = Rp4.940 milyar + transfer payment – Rp1.040 milyar
Rp4.420 milyar = Rp3.900 milyar + transfer payment
Rp4.420 milyar = Rp3.900 milyar + transfer payment
Rp4.420 milyar – Rp3.900 milyar = transfer payment
Rp520 milyar = transfer payment
Berdasarkan penjelasan di atas maka besar transfer payment adalah Rp520 milyar.