Koreksi Fiskal

Keterangan Komersial Fiskal

Positif Negatif
Penjualan Bruto 2,475,000,000 2,475,000,000
Retur Penjualan 50,000,000 50,000,000
Potongan Penjualan 25,000,000 25,000,000
Penjualan Netto 2,400,000,000 2,400,000,000
HPP
Persediaan Awal 40,000,000 40,000,000
Pembelian 1,850,000,000 1,850,000,000
Retur Pembelian 70,000,000 70,000,000
Persediaan Akhir 30,000,000 30,000,000
Total HPP 1,790,000,000 1,790,000,000
Laba Kotor 610,000,000 610,000,000
Biaya
Gaji dan Tunjangan Karyawa 229,750,000 8,500,000 221,250,000
Premi Asuransi 46,500,000 2,000,000 44,500,000
Biaya Listrik & Telepon 38,500,000 38,500,000
Biaya Perjalanan Dinas 34,000,000 34,000,000
Biaya Iklan dan Promosi 10,000,000 10,000,000
Biaya Sewa 28,000,000 5,000,000 23,000,000
Biaya Pemeliharaan 19,500,000 19,500,000
Penyusutan 35,000,000 2,500,000 32,500,000
Pajak & Retribusi 14,600,000 11,500,000 3,100,000
Biaya Lain-Lain 15,250,000 5,250,000 10,000,000
Pendapatan Sewa Tanah (5,000,000) 5,000,000 -
Pendapatan Giro (10,000,000) 10,000,000 -
Total Biaya 456,100,000 34,750,000 15,000,000 436,350,000
Laba Bersih Sebelum Pajak 1,333,900,000 1,353,650,000

Penghasilan Netto 1,353,650,000

PTKP (15,840,000)
PKP 1,337,810,000
5% 2,500,000
15% 30,000,000
25% 62,500,000
30% 251,343,000
Total pajak terutang 346,343,000
PPh 25 20,000,000
326,343,000
Angsuran 27,195,250