Professional Documents
Culture Documents
Berikut ini disajikan Laporan Laba Rugi per 31 Desember 2011 serta rekonsiliasi fiskalnya.
URAIAN
AKUNTANSI
KOMERSIAL
Penjualan
Retur dan Diskon
Biaya Penyisihan Piutang Tak Tertagih
Penjualan - Net
3,546,150,000
125,530,000
105,400,000
3,315,220,000
112,540,000
1,546,200,000
135,642,000
1,523,098,000
1,792,122,000
Biaya Usaha:
Biaya Gaji dan Upah
Biaya Tunjangan Hari Raya
Biaya Tunjangan PPh
Biaya PPh yang dibayar perusahaan
Biaya Pengobatan Karyawan
Biaya Listrik dan Telepon Kantor
Biaya Pemeliharan Kendaraan Operasional
Biaya Perawatan Bangunan
Biaya Penyusutan
Biaya Entertainment (tdk ada daftar nominatif)
Biaya Sumbangan PMI
Biaya Alat Tulis Kantor
Biaya Perjalanan Dinas
Biaya Langganan Koran/Majalah
Biaya Perijinan Usaha
Biaya Pendidikan dan Latihan Pegawai
Biaya Riset dan Pengembangan (di Indonesia)
Jumlah Biaya
Laba neto Usaha
Penghasilan Luar Usaha:
Bunga Deposito
Sewa Mesin Fotokopi
Sewa bangunan
Laba Penjualan Aktiva Tetap
Jumlah Penghasilan Luar Usaha
256,432,000
65,987,000
56,897,000
26,453,000
36,542,000
268,751,000
68,975,000
98,762,000
247,560,000
23,564,000
6,500,000
26,583,000
64,352,000
26,583,000
58,950,000
12,560,000
98,650,000
KOREKSI
POSITIF
NEGATIF
105,400,000
1,800,000
728,000
5,000,000
26,453,000
36,542,000
23,564,000
6,500,000
26,583,000
1,444,101,000
348,021,000
23,568,000
6,000,000
36,000,000
23,651,000
89,219,000
68,765,000
1,356,000
35,620,000
105,741,000
Laba Neto
331,499,000
23,568,000
36,000,000
AKUNTANSI
FISKAL
3,546,150,000
125,530,000
3,420,620,000
114,340,000
1,546,200,000
136,370,000
1,524,170,000
1,896,450,000
251,432,000
65,987,000
56,897,000
268,751,000
68,975,000
98,762,000
247,560,000
26,583,000
64,352,000
58,950,000
12,560,000
98,650,000
1,319,459,000
576,991,000
6,000,000
23,651,000
29,651,000
68,765,000
1,356,000
35,620,000
105,741,000
500,901,000
28 % x
331,499,000
105,400,000
728,000
5,000,000
26,453,000
36,542,000
23,564,000
6,500,000
26,583,000
230,770,000
1,800,000
23,568,000
36,000,000
61,368,000
500,901,000
500,901,000
140,252,280
INCOME STATEMENT
Sales
COGS
Gross Profit
Expenses
Net Income
Tax
Net Income aftar Tax
BALANCE SHEET
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YYYYY
ZZZZZZ
Assets
Current Assets
Fixed Assets
Total Assets
Liabilities
xxxxxxxxxxx
xxxxxxxxxxx
xxxxxxxxxxx Capital
Stock
xxxxxxxxxxx Retained Earnings (the years before)
Retained Earnings (current year)
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ZZZZZZ
Total Capital
Total Liabilities & Capital
REKONSILIASI FISKAL
Net Income
Koreksi Fiskal
Koreksi (+)
Koreksi (-)
Penghasilan Kena Pajak
PPh Terutang (tarif Ps 17)
XXXXX
xxxxxxxxxxxx
(xxxxxxxxxxxx)
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YYYYY
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