Pemohon Banding berdasarkan bukti penyerahan Data dan Dokumen Pemohon banding tar11 Januari 2011 memberikan bukti rincian biaya komunikasi dan bukti pendukungnya; bahwa atas biaya tersebut di atas, Terbanding berpendapat bahwa biaya tersebut berhubungankegiatan usaha dan bukan biaya sesuai Keputusan Direktur Jenderal Pajak Nomor : KEP7=220/tanggal 18 April 2002 tentang Pajak Penghasilan atas Biaya Pemakaian Telepon Seluler dan KePerusahaan, dengan perhitungan :Biaya Komunikasi terdiri dari :700.0501 Postage

Rp 25.749.250700.0502 Telephone & Facsimile Rp 264.332.095800.0502 Courier Rp 189.270.748Rp 479.352.093Koreksi Pemeriksa sesuai KEP220/PJ/200250% x Rp 479.352.093Biaya Komunikasi sesuai bukti :Biaya Postage Rp 1.260.000Biaya Courier Rp 10.588.754Biaya Internet Rp 95.000.000Rp 106.848.75450% dari biaya yang telah dikoreksi Pemeriksa Rp 53.424.377Jumlah koreksi biaya komunikasi menurut tim peneliti Rp 186.251.670 Menurut Pemohon Banding:bahwa Terbanding Keberatan membatalkan sebagian dari koreksi

Dynafes adalah Guarantee Fee,Commission on Opening LJC, Other UC Commission, Commission on UC Amendment,Commission on UC Confirmation, Commission on UC Advising, Other Commission onExport UC, Guarantee Fee on Import UG, PIB & Revolving UC Comm OtherCommission on Import, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission on Export, HandlingCommission on T/C, Incoming Foreign Remittance Commission, Outgoing ForeignRemittance Commission, Postage

Dynafes adalahGuarantee Fee, Commission on Opening LUC, Other UC Commission, Commissionon UC Amendment, Commission on UC Confirmation, Commission on UC Advising,Other Commission on Export UC, Guarantee Fee on Import UG, P1B & RevolvingUC Comm Other Commission on Import, Acceptance Comm on Export Bills,Handling Commission on Export Bills, Commission on Bills without UC, OtherCommission on Export, Handling Commission on T/C, Incoming Foreign RemittanceCommission, Outgoing Foreign Remittance Commission, Postage

MenimbangMenimbangMenimbangMemperhatikanMengingatCommission on Opening LJC, Other UC Commission, Commission on UC Amendment,Commission on UC Confirmation, Commission on UC Advising, Other Commission onExport UC, Guarantee Fee on Import UG, PIB & Revolving UC Comm OtherCommission on Import, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission on Export, HandlingCommission on T/C, Incoming Foreign Remittance Commission, Outgoing ForeignRemittance Commission, Postage

adalah Guarantee Fee, Commission onOpening LJC, Other UC Commission, Commission on UC Amendment, Commission on UCConfirmation, Commission on UC Advising, Other Commission on Export UC, GuaranteeFee on Import UG, P1B & Revolving UC Comm Other Commission on Import, AcceptanceComm on Export Bills, Handling Commission on Export Bills, Commission on Bills withoutUC, Other Commission on Export, Handling Commission on T/C, Incoming ForeignRemittance Commission, Outgoing Foreign Remittance Commission, Postage

Commission on Opening LJC, Other UC Commission, Commissionon UC Amendment, Commission on UC Confirmation, CommissionMemperhatikanMengingatMemutuskanon UC Advising, Other Commission on Export UC, Guarantee Fee onImport UG, PIB & Revolving UC Comm Other Commission onImport, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission onExport, Handling Commission on T/C, Incoming Foreign RemittanceCommission, Outgoing Foreign Remittance Commission, Postage

Commission on Opening LJC, Other UC Commission, CommissionMemperhatikanMengingatMemutuskanon UC Amendment, Commission on UC Confirmation, Commissionon UC Advising, Other Commission on Export UC, Guarantee Fee onImport UG, PIB & Revolving UC Comm Other Commission onImport, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission onExport, Handling Commission on T/C, Incoming Foreign RemittanceCommission, Outgoing Foreign Remittance Commission, Postage

Commission on Opening LJC, Other UC Commission, CommissionMemperhatikanMengingatMemutuskanon UC Amendment, Commission on UC Confirmation, Commissionon UC Advising, Other Commission on Export UC, Guarantee Fee onImport UG, PIB & Revolving UC Comm Other Commission onImport, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission onExport, Handling Commission on T/C, Incoming Foreign RemittanceCommission, Outgoing Foreign Remittance Commission, Postage

Dynafes adalah Guarantee Fee,Commission on Opening LJC, Other UC Commission, Commission on UC Amendment,Commission on UC Confirmation, Commission on UC Advising, Other Commission onExport UC, Guarantee Fee on Import UG, PIB & Revolving UC Comm OtherCommission on Import, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission on Export, HandlingCommission on T/C, Incoming Foreign Remittance Commission, Outgoing ForeignRemittance Commission, Postage

Dynafes adalah Guarantee Fee,Commission on Opening LJC, Other UC Commission, Commission on UC Amendment,Commission on UC Confirmation, Commission on UC Advising, Other Commission onExport UC, Guarantee Fee on Import UG, PIB & Revolving UC Comm OtherCommission on Import, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission on Export, HandlingCommission on T/C, Incoming Foreign Remittance Commission, Outgoing ForeignRemittance Commission, Postage

Commission onOpening LJC, Other UC Commission, Commission on UC Amendment, Commission on UCMenimbangMengingatMemutuskanConfirmation, Commission on UC Advising, Other Commission on Export UC, GuaranteeFee on Import UG, P1B & Revolving UC Comm Other Commission on Import, AcceptanceComm on Export Bills, Handling Commission on Export Bills, Commission on Bills withoutUC, Other Commission on Export, Handling Commission on T/C, Incoming ForeignRemittance Commission, Outgoing Foreign Remittance Commission, Postage

adalah Guarantee Fee, Commission onOpening LJC, Other UC Commission, Commission on UC Amendment, Commission on UCConfirmation, Commission on UC Advising, Other Commission on Export UC, GuaranteeFee on Import UG, P1B & Revolving UC Comm Other Commission on Import, AcceptanceComm on Export Bills, Handling Commission on Export Bills, Commission on Bills withoutUC, Other Commission on Export, Handling Commission on T/C, Incoming ForeignRemittance Commission, Outgoing Foreign Remittance Commission, Postage

Dynafes adalahGuarantee Fee, Commission on Opening LUC, Other UC Commission, Commissionon UC Amendment, Commission on UC Confirmation, Commission on UC Advising,Other Commission on Export UC, Guarantee Fee on Import UG, P1B & RevolvingUC Comm Other Commission on Import, Acceptance Comm on Export Bills,Handling Commission on Export Bills, Commission on Bills without UC, OtherCommission on Export, Handling Commission on T/C, Incoming Foreign RemittanceCommission, Outgoing Foreign Remittance Commission, Postage

Commission, Commission on UC Amendment,MenimbangMenimbang,Menimbang,MemperhatikanMengingatMemutuskanCommission on UC Confirmation, Commission on UC Advising, Other Commission onExport UC, Guarantee Fee on Import UG, P1B & Revolving UC Comm Other Commissionon Import, Acceptance Comm on Export Bills, Handling Commission on Export Bills,Commission on Bills without UC, Other Commission on Export, Handling Commission onT/C, Incoming Foreign Remittance Commission, Outgoing Foreign RemittanceCommission, Postage

MenimbangMenimbangMenimbangMemperhatikanCommission on Opening LJC, Other UC Commission, Commission on UC Amendment,Commission on UC Confirmation, Commission on UC Advising, Other Commission onExport UC, Guarantee Fee on Import UG, PIB & Revolving UC Comm OtherCommission on Import, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission on Export, HandlingCommission on T/C, Incoming Foreign Remittance Commission, Outgoing ForeignRemittance Commission, Postage

Dynafes adalahGuarantee Fee, Commission on Opening LUC, Other UC Commission, Commissionon UC Amendment, Commission on UC Confirmation, Commission on UC Advising,Other Commission on Export UC, Guarantee Fee on Import UG, P1B & RevolvingUC Comm Other Commission on Import, Acceptance Comm on Export Bills,Handling Commission on Export Bills, Commission on Bills without UC, OtherCommission on Export, Handling Commission on T/C, Incoming Foreign RemittanceCommission, Outgoing Foreign Remittance Commission, Postage

Opening LJC, Other UC Commission, Commission on UC Amendment,MenimbangMenimbangMenimbangMenimbangCommission on UC Confirmation, Commission on UC Advising, Other Commission onExport UC, Guarantee Fee on Import UG, PIB & Revolving UC Comm OtherCommission on Import, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission on Export, HandlingCommission on T/C, Incoming Foreign Remittance Commission, Outgoing ForeignRemittance Commission, Postage

Dynafes adalah Guarantee Fee,Commission on Opening LJC, Other UC Commission, Commission on UC Amendment,Commission on UC Confirmation, Commission on UC Advising, Other Commission onExport UC, Guarantee Fee on Import UG, PIB & Revolving UC Comm OtherCommission on Import, Acceptance Comm on Export Bills, Handling Commission onExport Bills, Commission on Bills without UC, Other Commission on Export, HandlingCommission on T/C, Incoming Foreign Remittance Commission, Outgoing ForeignRemittance Commission, Postage

0.0018 113.200.30 Life & Medical Insurance 0.00 44,013,616.0019 113.200.80 Provision for pension (55,529,708.00) 0.0020 113.200.90 Training Expenses 144,664,544.00 0.00 Halaman 47 dari 51 halaman Putusan Nomor 677/B/PK/PJK/2012 21 113.310.10 Lodging 288 ,533,628.00 44,714,040.0022 113.310.20 Fare 238,278,378.00 32,269,100.0023 113.320.10 Meeting/Conf General 94,922,849.00 0.0024 113.500.10 Utilities 1,119,910,424.00 68,673,900.0025 113.500.40 Property insurance 634,659,133.00 0.0026 113.910.10 Postage

Biaya Transportasi 115.310.30 Other vehicle expenses 280,599, 147.50 0.002 117.300.21 Non Travel Cars 154,597 ,725.50 0.00B Biaya Lainnya1 115.100.10 Fixed Cost Reimbursement (2,224,171,627.00) 0.002 115.200.30 Life & Medical Insurance 0.00 38,565,781.003 115.310.10 Lodging 1,081 ,062.476.00 0.004 115.310.20 Fare 1,169,877,326.00 0.005 115.500.10 Utilities 64,549,421.00 0.006 115.500.30 (Property Tax 238,900.00 0.007 115.500.40 Property Insurance 0.00 173,288,570.008 115.910.10 Postage/Courier 443,228,141.00

Miscellaneous Other 0.00 993,592.0015 115.990.99 Bank Charges 67,120,004.00 6,550,000.0016 117.100.10 Fixed Cost Reimbursement (1,482,413,623.00) 0.0017 117.500.11 Utility Electricity General 116,272,448.00 0.0018 117.500.12 Utility Other General 13,726,389.00 0.0019 117.500.43 Insurance Vehicle 34,755,458.50 0.0020 117.600.10 MC & Development Other Product 595,061,029.00 0.0021 117.600.50 /Public Affair General 0.00 249,918,523.0022 117.600.80 Advert Other 0.00 50,631 ,000.0023 117.900.11 Freight/Postage

Other 0.00 600,000.0024 117.900.12 Freight/Postage Postage 0.00 797,000.0025 117.900.13 Freight/Postage Courier/Express 233,489,962.00 0.0026 117.900.14 Telecom OutVSS Office Telephone 412,444 ,545.00 0.0027 117.900.15 Telecom Out Leased Lines 1,390,381,474.00 0.0028 117.900.16 /Telecom Out Home Connections 0.00 4,849,492.0029 117.900.17 Telecom Out Mobile Phones 93,829,741.50 93,829,741.5030 117.900.20 Operating supplies Other 226,438,799.00 18,411,520.0031 117.900.21 Operating supplies Stationary

Koreksi Positif Biaya Miscellaneous sebesar Rp117.744.200,00;Menurut Pemeriksa / Penelaah Keberatan Bahwa pemeriksa/penelaah melakukan koreksi biaya miscellaneoussebesar Ro117.744.200,00 karena bukan merupakan biaya yang dapatdikurangkan dari penghasilan bruto sesuai dengan Pasal 6 UU PPhNomor 17 Tahun 2000;Menurut Pemohon Banding Bahwa Pemohon Banding tidak setuju dengan koreksi yang dilakukanpemeriksa atas biaya miscellaneous sebesar Rp117.744.200,00 yangterdiri dari biaya postage, courier, bank

Koreksi Biaya Miscellaneous sebesar Rp117.744.200,00;Halaman 21 dari 44 halaman Putusan Nomor 140/B/PK/PJK/2017bahwa dalam uji bukti Terbanding tetap berpendapat untukmempertahankan koreksi tersebut karena dokumen yangdisamapaikan hanya sampie, dan dokumen tersebut tidakdisampaikan pada waktu pemeriksaan maupun keberatan.Terbanding tidak memberikan penilaian terhadap dokumentersebut;bahwa dalam uji bukti Pemohon Banding menyatakan bahwabiaya tersebut terdiri dari postage, courier, bank charges,administration

sebesar Rp 117.744.200:Bahwa berdasarkan buku besar Termohon PeninjauanKembali (Ssemula Pemohon Banding) terdapat biayamiscellaneous sebesar Rp 117.744.200;Bahwa sampai dengan proses keberatan TermohonPeninjauan Kembali (semula Pemohon Banding) tidakdapat memberikan perincian dan penjelasan tentangbiaya miscellaneous tersebut;Halaman 40 dari 44 halaman Putusan Nomor 140/B/PK/PJK/2017e Bahwa dalam uji bukti Termohon Peninjauan Kembali(semula Pemohon Banding) menyatakan bahwa biayatersebut terdiri dari postage