Soal nomor 1:
Jawaban:
a. GNP/PNBPNB = PNB + (PWNI –PWNA )PNB = 1.725 + (110-135)PNB = 1.700
b. PNN/NNPNNP = PNB – penyusustanNNP = 1.700 – 100NNP = 1.600
c. NNI/PNNNI = NNP – pajak tidak langsung + subsidiNNI = 1.600 – 90NNI = 1.510
d. PI/PPPI = NNI – (laba ditahan + iuran asuransi + iuran jaminan sosial +pajak perseroan) + transfer paymentPI = 1.510 – (20 + 55 + 40 + 90) + 160PI = 1.465
e. DI/PDDIDI = PI – pajak langsungDI = 1.465 – 320DI = 1.145
Soal nomor 2:
Jawaban:
PI = NNI – (laba ditahan + iuran asuransi + iuran jaminan sosial + pajakperseroan) + transfer paymentPI = 3.530 – (105 + 120 +350) +130