Beginning inventory 100 units at $6 = $ 600 $ 600

Purchases 900 units at $6 = $5,400 $ 5,400

Sales 600 units at $12 = $7,200 $ 7,200

Ending inventory 400 units at $6 = $2,400 $ 2,400

$ 13,200

Date Purchases Total Cost Sold or Issued ( Units )

March 2 2,000 @ $ 4.00 $ 8,000
March 15 6,000 @ $ 4.40 $ 26,400
March 19 4,000
March 30 2,000 @ $ 4.75 $ 9,500

Jika dihitung menggunakan FIFO (Periodic Inventory)

Date No. Units Unit Cost Total Cost

March 30 2,000 @ $ 4.75 $ 9,500
March 15 4,000 @ $ 4.40 $ 17,600
Ending Inventory 6,000 $ 27,100

Cost of goods available for sale $ 43,900

Deduct: Ending inventory $ 27,100
Cost of goods sold $ 16,800

Jika dihitung menggunakan FIFO (Perpetual Inventory)

Date Purchases Sold or Issued ( Units )
March 2 2,000 @ $ 4.00 $ 8,000
March 15 6,000 @ $ 4.40 $ 26,400

2,000 @ $4,00
March 19 2,000 @ $4,40
$ 16,800

March 30 2,000 @ $ 4.75 $ 9,500

Maka COGS = 16,800 dan Ending Inventory = 27,100

 Jan. 1 Inventory 100 units at $6 each $ 600
4 Sale 80 units at $8 each $ 640

11 Purchase 150 units at $6.50 each

$ 975

13 Sale 120 units at $8.75 each

$ 1,050
20 Purchase 160 units at $7 each $ 1,120
27 Sale 100 units at $9 each $ 900
31 Ending inventory 110 units at

Balance ( Units )
2,000
8,000
4,000
6,000

Balance ( Units )
2,000 @ $4,00 8,000 $ 2,000
2,000 @ $4,00 $ 8,000
34,400
6,000 @ $4,40 $ 4,000
4000 @ $4,40
17,600 $ 6,000
{
█
4000 @ $4,40 (
27,100 @
2,000 @ $4,75 { )
█ ┤
(
@
)
┤
 Perpetual Inventory System Periodic Inventory System

Sales Revenue Sale Revenue

( 640 + 1.050 + 900 ) $ 2590 ( 640 + 1.050 + 900 ) $ 2590
Cost of Goods Sold Less: Cost of Goods Sold
( 480 + 770 + 675 ) $ 1925 (-) Inventory ( beginning ) $ 600
Gross Profit $ 665 Purchases
( 975+1.120) $ 2095
Inventory (ending ) $ 770
Cost of Goods Sold $ 1925
Gross Profit $ 665
Jan. 1 Inventory 100 units at $6 each $ 600
4 Sale 80 units at $8 each $ 640
11 Purchase 150 units at $6.50 each $ 975
13 Sale 120 units at $8.75 each $ 1,050
20 Purchase 160 units at $7 each $ 1,120
27 Sale 100 units at $9 each $ 900
31 Ending inventory 110 units at $7 each $ 770
Perhitungan PPh Badan

Laba Rp 7,095,000,000
Kompensasi Kerugian Rp - = Rp 7,095,000,000
PKP

Facility of Taxable Income = Rp 4,800,000,000 x Rp 7,095,000,000

Rp 20,000,000,000
= Rp 1,702,800,000 x 12.50% = Rp 212,850,000

Non Facility of Taxable Income = Rp 7,095,000,000 - Rp 1,702,800,000

= Rp 5,392,200,000 x 25% = Rp 1,348,050,000

Beban Pajak Terutang = Rp 212,850,000 + Rp 1,348,050,000 = Rp 1,560,900,000

Kredit Pajak Pasal 25 = Rp 600,000,000
PPh Kurang Bayar Rp 960,900,000

Jadi, Total PPh Badan yang masih harus dibayarkan adalah Rp 960.900.000