Toko Rayanti menjual kulkas sebanyak 25 buah dengan harga satuan Rp. 7.900.000,00. Berapakah PPN terutang Toko yang wajib disetorkan?

<p>PPN = tarif PPN x DPP</p><p>&nbsp;</p><p>a) hitung DPP = unit barang &nbsp;x harga dasar</p><p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; = &nbsp;25 &nbsp;x Rp.7.900.000</p><p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<strong><u>DPP&nbsp;</u> <u>= Rp.197.500.000</u></strong></p><p>&nbsp;</p><p>b) PPN &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; = tarif PPN x DPP</p><p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;= 11 % &nbsp;x &nbsp;Rp. 197.500.000</p><p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;= 0.11 &nbsp; x. &nbsp;Rp. 1.975.000</p><p>&nbsp;&nbsp;<strong> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<u>PPN&nbsp;</u> &nbsp; &nbsp; &nbsp; =<u> RP.21.725.000</u></strong></p><p>&nbsp;</p><p><strong>PPN terutang yang harus dibayarkan oleh Toko Rayanti sebesar Rp. 21.725.000</strong></p><p>&nbsp;</p><p>catatan :</p><ul><li>DPP &nbsp;singkatnya Dasar Pengenaan Pajak merupakan harga jual, nilai impor atau nilai ekspor yang digunakan sebagai dasar atas perhitungan besarnya pajak yang terhutang</li><li>PPN = Tarif PPN yang berlaku di tahun 2022 adalah <strong>11%</strong></li></ul>