Rekonsiliasi Fiiskal

Koreksi
Nama Akun Laba Komersial
Negatif Positif
Penjualan bruto 63,140,000,000 5,740,000,000
Retur penjualan 5,940,000,000 540,000,000
Penjualan neto 57,200,000,000
Pembelian 46,376,000,000 4,216,000,000
Retur pembelian 220,000,000 20,000,000
Pembelian bersih 46,156,000,000
Persediaan awal 1,320,000,000 120,000,000
Persediaan akhir 2,200,000,000 200,000,000
Harga pokok penjualan 45,276,000,000
Laba kotor 11,924,000,000
Biaya - Biaya :
Gaji dan tunjangan lainnya 1,670,000,000
Biaya perawatan aktiva 12,000,000
Listrik & telepon 342,000,000 50,000,000
Pajak bumi & bangunan 30,000,000 4,000,000
Perjalanan dinas 144,000,000
Biaya penyusutan 64,000,000
Sewa peralatan 60,000,000 30,000,000
Cad. Penghapusan piutang 450,000,000 80,000,000
Bunga pinjaman 21,600,000 3,600,000
Pengangkutan 150,000,000
Lain-lain 72,000,000
Total Biaya 3,015,600,000
Laba usaha 8,908,400,000
Penghasilan lain-lain :
Peng. Jasa konsul before tax 3,000,000
Peng. Sewa kend. (after tax) 19,600,000 400,000
Peng. Sewa obligasi 12,000,000 12,000,000
Peng. Hadiah (after tax) 42,500,000 7,500,000
Peng. Dividen before tax 17,000,000
Peng. LN (Singapore) (Tax 20%) 90,000,000 22,500,000
Total penghasilan 184,100,000
Laba bersih sebelum pajak 9,092,500,000 5,972,000,000 5,074,000,000
Laba Fiskal

57,400,000,000
5,400,000,000
52,000,000,000
42,160,000,000
200,000,000
41,960,000,000
1,200,000,000
2,000,000,000
41,160,000,000
10,840,000,000

1,670,000,000
12,000,000
292,000,000
26,000,000
144,000,000
64,000,000
30,000,000
370,000,000
18,000,000
150,000,000
72,000,000
2,848,000,000
7,992,000,000

3,000,000
20,000,000
-
50,000,000
17,000,000
112,500,000
202,500,000
8,194,500,000
 PPh Terutang dan PPh Kurang (Lebih) Bayar Tahun 2019

PPh badan : 8,194,500,000 0.25 2,048,625,000

Kredit pajak :
PPh pasal 25 12,400,000
1,127,273
PPh pasal 23 1,200,000
PPh pasal 22 49,500,000 64,227,273
1,984,397,727

PPh pasal 25 tahun 2020

Dasar menghitung PPh pasal 25 2,048,625,000

1,200,000
49,500,000
1,997,925,000
Uang muka PPh pasal 25 tahun 2020 166,493,750
PPh terutang
1 PPN
Penjualan bruto
63.140.000.000 / (100%+10%) 57,400,000,000 63,140,000,000 5,740,000,000
Retur penjualan
5.940.000.000 / (100%+10%) 5,400,000,000 5,940,000,000 540,000,000
Pembelian
46.376.000.000 / (100%+10%) 42,160,000,000 46,376,000,000 4,216,000,000
Retur pembelian
220.000.000 / (100%+10%) 200,000,000 220,000,000 20,000,000
Persediaan awal
1.320.000.000 / (100%+10%) 1,200,000,000 1,320,000,000 120,000,000
Persediaan akhir
2.200.000.000 / (100%+10%) 2,000,000,000 2,200,000,000 200,000,000
2 Penjualan kepada Pemda DKI 536,250,000
3 Pembelian impor 1,980,000,000 2.50% 49,500,000
4 Biaya listrik rumah Dinas DKI 42,000,000
Biaya pulsa handphone 16,000,000 50% 8,000,000
5 PBB atas gedung pabrik 26,000,000
PBB atas mess pegawai 4,000,000
6 Biaya perjalanan dinas
uang transport 76,000,000
Uang penginapan 38,000,000
Uang makan 20,000,000
Uang saku 10,000,000
7 Sewa perl. 1 okt 2019 - 31 mar 20 60,000,000
3/6 x 60.000.000 30,000,000
8 Cad. Penghapusan piutang 450,000,000
Realisasi penghapusan piutang 300,000,000
Tidak dilaporkan ke DJP 80,000,000
Sisanya 70,000,000
9 Bunga pinjaman 21,600,000
Pinjaman kepada bank selama 1 tahun
Pokok pinjaman 180.000.000, 12%/tahun
Penyelesaian pembangunan 10 bulan
(10/12 x 12% x 180.000.000) 18,000,000
Sisanya 3,600,000
10 Pajak :
PPh pasal 25 12,400,000
1,127,273
PPh pasal 23 1,200,000
PPh pasal 22 49,500,000
11 Penghasilan lain-lain :
Peng. Sewa kendaraan (after tax)
19.600.000 / (100%-2%) 20,000,000 19,600,000 400,000
Peng. Hadiah (after tax)
42.500.000 / (100%-15%) 50,000,000 42,500,000 7,500,000
Peng LN (Singapore) (tax 20%)
90.000.000 /(100%-20%) 112,500,000 90,000,000 22,500,000