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. 1 2 3 Kode KLU 02020 Uraian KLU Pengusahaan hutan alam Rasio-Rasio DPR 10*pn g I II III

GPM

OPM

PPM CTTOR NPM

py

s

b

pl

bl

x

sp

4 5 6 7 8 9 10 11 12 13

13201 Pertambangan bijih timah 15491 Industri pengolahan teh 15491 Industri pengolahan kopi Industri bumbu masak dan 15497 penyedap 34.54% masakan 17112 Industri pemintalan benang 13.74% 24110 Industri kimia dasar kecuali pupuk 26.39% Industri kimia dasar organik yang 24115 29.05% bersumber dari hasil pertanian Industri pupuk buatan tunggal hara 24122 36.05% makro primer 25202 Industri barang plastik lembaran 16.10% Industri barang-barang dan 25206 peralatan 16.26% teknik/industri dari plastik 26413 Industri gips 26423

2.14% 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% 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% 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% 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% 71.46% 71.46% 71.46% 80.09% 80.09% 80.09% 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% 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% 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% 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% 0.21% 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% 2.27% 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% 102.16% 108.85% 89.11% 72.06% 91.74%

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% 97.44% 97.44% 97.44% 2.80%

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%

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% dan kapur untuk konstruksi 27101 Industri besi dan baja 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%

14 15 16 17 18 19

20

and steel making) Industri penggilingan baja (steel 27102 15.64% rolling) Industri pipa dan sambungan pipa 27103 17.21% dari baja dan besi Industri peralatan kantor dari 28992 logam 36.58% tidak termasuk furnitur 29112 Industri motor pembakaran dalam 23.80% 29130 Industri transmisi mekanik 28.55% Industri alat pengangkat dan alat 29150 19.14% pemindah Industri perlengkapan dan komponen 34300 kendaraan bermotor roda empat 21.70% atau lebih

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% 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 21 22 23 24 25 Rasio-Rasio I II III Uraian KLU GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp 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% 41000 Pengadaan dan 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% 72.69% 72.69% 72.69% 0.11% Perdagangan besar suku cadang dan 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% aksesoris mobil 3.69% Perdagangan besar berdasarkan balas 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% jasa (fee) atau kontrak 0.22% Perdagangan besar berbagai barang51399 barang dan perlengkapan rumah 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% tangga lainnya Perdagangan eceran berbagai macam barang yang utamanya bukan bahan 52191 makanan/ makanan, minuman, atau 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% 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 barang-barang 54392 kimia dan farmasi untuk keperluan 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% rumah tangga 54500 Perdagangan impor mesin-mesin, 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%

26

27 28 29

suku cadang dan perlengkapannya Pembiayaan konsumen (customers 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% credit) Keterangan : GPM OPM PPM CTTOR NPM

55.88%

: : : : :

Gross Profit Margin Operating Profit Margin Pre-tax Profti Margin Corporate Tac to Turn Over Ratio Net Profit Margin

pn g py s b

: : : : :

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

bl x sp I II

: : : : :

DPR : Dividend Payout Ratio

pl :

III :

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

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. 1 2 3 4 5 6 7 8 9 10 11 12 13 Kode Uraian KLU KLU GPM OPM 02020 Pengusahaan hutan alam 30.10% 21.94% 13201 Pertambangan bijih timah 17.27% 13.12% 15491 Industri pengolahan teh 28.33% 3.68% 15491 Industri pengolahan kopi 32.05% 15.76% Industri bumbu masak dan penyedap 15497 38.76% 17.90% masakan 17112 Industri pemintalan benang 13.74% 8.58% 24110 Industri kimia dasar kecuali pupuk 25.44% 9.09% Industri kimia dasar organik yang 24115 27.23% 12.60% bersumber dari hasil pertanian Industri pupuk buatan tunggal hara 24122 36.05% 16.65% makro primer 25202 Industri barang plastik lembaran 16.79% 9.80% Industri barang-barang dan peralatan 25206 18.66% 12.61% teknik/industri dari plastik 26413 Industri gips 36.32% 15.69% Industri barang-barang dari semen 26423 23.89% 9.29% dan kapur untuk konstruksi Industri besi dan baja dasar (iron and 27101 7.49% 4.88% steel making) Rasio-Rasio DPR 10*pn g py s b 0.00% 8.92% 9.78% 1.60% 14.16% 0.11% 0.00% 26.57% 8.75% 4.71% 3.23% 0.00% 0.00% 56.51% 13.89% 4.32% 0.26% 1.19% 0.00% 27.24% 11.45% 4.61% 0.01% 0.00% I 56.95% 72.25% 93.88% 75.94% II 56.95% 72.25% 93.88% 75.94% III 56.95% 72.25% 93.88% 75.94%

PPM CTTOR NPM 23.44% 6.80% 16.64% 12.22% 3.81% 8.41% 3.57% 1.03% 2.54% 15.16% 5.84% 9.33%

pl bl x 1.50% 0.01% 16.21% 0.79% 1.69% 23.82% 0.07% 0.18% 18.61% 2.52% 3.11% 21.48%

sp -2.14% 22.11% 5.60% 8.36%

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%-12.39% 82.01% 82.01% 82.01% 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%

14 27102 15 16 17 18 19 20

Industri penggilingan baja (steel 15.72% 9.00% rolling) Industri pipa dan sambungan pipa 27103 17.21% 10.69% dari baja dan besi Industri peralatan kantor dari logam 28992 37.03% 16.09% tidak termasuk furnitur 29112Industri motor pembakaran dalam 23.80% 15.92% 29130 Industri transmisi mekanik 27.65% 13.20% Industri alat pengangkat dan alat 29150 19.14% 9.06% pemindah Industri perlengkapan dan komponen 34300 kendaraan bermotor roda empat atau 21.73% 15.71% lebih

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% 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. 21 22 23 24 25 Kode Uraian KLU KLU 40101 Pembangkitan tenaga listrik 41000 Pengadaan dan penyaluran air bersih Perdagangan besar suku cadang dan 50301 aksesoris mobil Perdagangan besar berdasarkan balas 51100 jasa (fee) atau kontrak Perdagangan besar berbagai barang51399 barang dan perlengkapan rumah tangga lainnya Perdagangan eceran berbagai macam barang yang utamanya bukan bahan 52191 makanan/ makanan, minuman, atau tembakau di toserba (department store) Perdagangan impor makanan, 54220 minuman dan tembakau Perdagangan impor barang-barang 54392 kimia dan farmasi untuk keperluan rumah tangga 54500 Perdagangan impor mesin-mesin, Rasio-Rasio I II III GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp 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% 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%

26

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 28 29

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% 22.52% 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%

suku cadang dan perlengkapannya 13.78% Pembiayaan konsumen (customers 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% credit) Keterangan : GPM OPM PPM CTTOR NPM

: : : : :

Gross Profit Margin Operating Profit Margin Pre-tax Profti Margin Corporate Tac to Turn Over Ratio Net Profit Margin

pn g py s b 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

bl x sp I II III

: : : : :

DPR : Dividend Payout Ratio

: Rasio Penghasilan Luar 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

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 Rasio-Rasio Kode No. Uraian KLU I II KLU GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp 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% 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% 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% 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% Industri bumbu masak dan penyedap 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% 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% 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% Industri 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% bersumber dari hasil pertanian Industri pupuk buatan tunggal hara 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% makro primer 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% Industri barang-barang dan peralatan 10 25206 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% teknik/industri dari plastik 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% 12 26423 Industri barang-barang dari semen 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%

III 46.77% 66.43% 93.88% 75.94% 52.16% 90.52% 108.94% 85.71% 72.06% 94.49% 97.64% 92.96% 89.04%

13 14 15 16 17 18 19 20

dan kapur untuk konstruksi Industri besi dan baja dasar (iron and 27101 7.49% 4.88% 4.07% steel making) Industri penggilingan baja (steel 27102 13.49% 7.53% 7.19% rolling) Industri pipa dan sambungan pipa 27103 17.21% 10.69% 11.95% dari baja dan besi Industri peralatan kantor dari logam 28992 40.04% 18.55% 20.82% tidak termasuk furnitur 29112 Industri motor pembakaran dalam 24.26% 16.13% 17.34% 29130 Industri transmisi mekanik 27.65% 13.20% 15.14% Industri alat pengangkat dan alat 29150 22.93% 11.49% 11.23% pemindah Industri perlengkapan dan komponen 34300 kendaraan bermotor roda empat atau 23.08% 17.01% 16.66% lebih

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% 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% 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% 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% 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%

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. 21 22 23 24 25 Kode Uraian KLU KLU 40101 Pembangkitan tenaga listrik 41000 Pengadaan dan penyaluran air bersih Perdagangan besar suku cadang dan 50301 aksesoris mobil Perdagangan besar berdasarkan balas 51100 jasa (fee) atau kontrak Perdagangan besar berbagai barang51399 barang dan perlengkapan rumah tangga lainnya Perdagangan eceran berbagai macam barang yang utamanya bukan bahan 52191 makanan/ makanan, minuman, atau tembakau di toserba (department store) 54220 Perdagangan impor makanan, Rasio-Rasio I II III GPM OPM PPM CTTOR NPM DPR 10*pn g py s b pl bl x sp 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%

26

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%

27

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 barang-barang 28 54392 kimia dan farmasi untuk keperluan 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% rumah tangga Perdagangan impor mesin-mesin, 29 54500 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% suku cadang dan perlengkapannya 13.78% Pembiayaan konsumen (customers 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% credit) Keterangan : GPM OPM PPM CTTOR NPM DPR

: : : : : :

Gross Profit Margin Operating Profit Margin Pre-tax Profti Margin Corporate Tac to Turn Over Ratio Net Profit Margin Dividend Payout Ratio

pn g py s b 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

bl x sp I II III

: : : : : :

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