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    Mili Dit
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    tutor no 3

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    tutor no 3

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    8 views6 pages

    Tutor No 3 Tutor No 3

    Uploaded by

    Mili Dit
    tutor no 3

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 6

    Year

    2014
    2015
    2016
    2017

    Pretax Income (Loss)


    220,000
    180,000
    520,000
    440,000

    Tax Rate
    34%
    34%
    38%
    38%

    2014
    Income Tax Expense
    Income Tax Payable

    74,800

    61,200

    2015
    Income Tax Expense
    Income Tax Payable
    2016
    Income Tax Refund Receivable*

    136,000
    Deferred Tax Asset**

    45,600
    Metode 2
    Benefit Due to Loss Carryback*
    jurnal
    Benefit Due to Loss Carryforward**
    digabung
    *( 74,800 + 61,200) = 136,000
    **(38% x ( 520,000 - 220,000 - 180,000)) = (38% x 120,000) = 45,600

    Income Statement for the year 2016


    Operating Loss Before Income Taxes
    Income Tax Benefit
    Benefit Due to Loss Carryback
    Benefit Due to Loss Carryforward
    Net Loss

    2016
    Income Tax Refund Receivable*

    136,000
    Deferred Tax Asset**

    34,200
    Benefit Due to Loss Carryback*
    Metode 2
    Benefit Due to Loss Carryforward**
    jurnal
    digabung
    *( 74,800 + 61,200) = 136,000
    **(38% x ( 520,000 - 220,000 - 180,000) x 3/4) = (38% x 120,000 x3/4) =
    34,200

    2016
    Income Tax Refund Receivable*

    136,000
    Benefit Due to Loss Carryback*
    Deferred
    Tax
    Asset**

    34,200
    Metode 2
    Benefit Due to Loss Carryforward**
    jurnal
    dipisah
    *( 74,800 + 61,200) = 136,000
    **(38% x ( 520,000 - 220,000 - 180,000) x 3/4) = (38% x 120,000 x3/4) =
    34,200
    2017
    Income Tax Expense

    167,200
    Income Tax Payable*
    Deferred Tax Asset
    *(( 440,000 - 120,000) x 38% x 3/4) = 91,200

    Year
    2014
    2015
    2016
    2017

    Pretax Income (Loss)


    220,000
    180,000
    520,000
    440,000

    120,000

    Tax Rate
    34%
    34%
    38%
    38%
    38%

    2016
    Income Tax Refund Receivable*

    136,000
    74,800
    Benefit Due to Loss Carryback*

    45,600
    Metode 2 Deferred Tax Asset**
    jurnal
    Benefit Due to Loss Carryforwar
    dipisah
    *( 74,800 + 61,200) = 136,000
    61,200
    **(38% x ( 520,000 - 220,000 - 180,000)) = (38% x 120,000) =
    2017

    Income Tax Expense

    167,200
    Income Tax Payable*
    Deferred Tax Asset
    *(( 440,000 - 120,000) x 38%) = 121,600

    136,000
    45,600

    6,000
    % x 120,000) = 45,600

    ment for the year 2016

    520,000

    136,000
    45,600

    90,400
    429,600

    136,000
    34,200

    6,000
    (38% x 120,000 x3/4) =

    136,000

    34,200

    6,000
    (38% x 120,000 x3/4) =

    ) = 91,200

    91,200
    76,000

    Tax Paid

    74,800

    61,200
    -
    197,600

    167,200

    45,600

    136,000

    45,600

    36,000
    8% x 120,000) = 45,600

    = 121,600

    121,600
    45,600

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