REKONSILIASI LABA RUGI FISKAL TAHUN 2013

No Deskripsi Komersial Koreksi Fiskal Fiskal

Rp Ref 1 Positif Negatif Ref 2 Rp Ref 3

A Penjualan
Penjualan Bruto 45,000,000,000 45,000,000,000
Potongan Penjualan (3,000,000,000) (3,000,000,000)
Retur Penjualan (2,000,000,000) 750,000,000 I.3.5b (1,250,000,000) a
40,000,000,000 I.3.1a 40,750,000,000
B HPP
Pemakaian Bahan Baku 9,600,000,000 II.3.11 200,000,000 I.3.5l 9,400,000,000 d
Pemakaian Bahan Pembantu 3,500,000,000 II.3.11 3,500,000,000
Gaji dan Upah 6,400,000,000 II.3.2 325,000,000 I.3.5c 6,075,000,000 b
Penyusutan 1,815,000,000 II.3.4 153,750,000 I.3.6a 1,968,750,000 k
Biaya Lain 2,735,000,000 II.3.11 50,000,000 I.3.5a 2,685,000,000 c
Biaya Produksi 24,050,000,000 23,628,750,000
Barang Dalam Proses - Awal 800,000,000 II.3.12 800,000,000
Barang Dalam Proses - Akhir (600,000,000) II.3.13 (600,000,000)
Harga Pokok Produksi 24,250,000,000 23,828,750,000
Barang Jadi - Awal 2,200,000,000 II.3.12 2,200,000,000
Barang Jadi - Akhir (2,450,000,000) II.3.13 (2,450,000,000)
24,000,000,000 23,578,750,000
Laba Bruto 16,000,000,000 17,171,250,000
C Biaya Umum, Adm & Penjualan
Gaji Bonus THR 3,250,000,000 II.4.2 57,000,000 I.3.5c 3,193,000,000 f
Premi Asuransi Karyawan 750,000,000 II.4.2 45,000,000 I.3.5a 705,000,000 g
Biaya Perjalanan Dinas 525,000,000 II.4.11 510,000,000 I.3.5l 15,000,000 h
Alat Kantor 715,000,000 II.4.11 715,000,000
Listrik 615,000,000 II.4.11 17,500,000 I.3.5c 597,500,000 e
Telp/Teleks 385,400,000 II.4.11 385,400,000
Piutang Ragu-ragu 185,500,000 II.4.8 90,500,000 I.3.5b 95,000,000 i
Sewa Mesin 465,000,000 II.4.5 465,000,000
Reparasi 285,500,000 II.4.7 285,500,000
Royalti 321,100,000 II.4.9 321,100,000
Pengangkutan 925,500,000 II.4.3 925,500,000
Penyusutan 618,000,000 II.4.4 699,916,667 I.3.6a 1,317,916,667 k
Pemasaran 635,500,000 II.4.10 635,500,000
Lain-lain 235,000,000 II.4.11 135,150,000 I.3.5l 99,850,000 j
9,911,500,000 9,756,266,667
Laba (bersih) usaha 6,088,500,000 7,414,983,333
D Penghasilan (Biaya) Luar Usaha:
Dividen PT. A (15%) 51,000,000 I.3.1e 9,000,000 I.3.5f 60,000,000 l
Dividen PT. O (30%) 82,000,000 I.3.1e 82,000,000 I.3.4 0 m
Keuntungan Penjualan Investasi 59,940,000 I.3.1e 59,940,000 I.3.4 0 o
Sewa 122,500,000 I.3.1e 2,500,000 I.3.5f 125,000,000 n
Keuntungan Penjualan Gudang 48,500,000 I.3.1e 48,500,000 I.3.4 0 p
Bunga Pinjaman (BNI) (148,000,000) II.5.6 (148,000,000)
Rugi Selisih Kurs (125,500,000) II.5.11 (125,500,000)
Laba Cabang Pabrik Malaysia 52,000,000 52,000,000
Rugi Cabang Pabrik Vietnam (187,500,000) 187,500,000 I.3.5l 0 q
Dividen dari Excelso Ltd 52,000,000 52,000,000
6,940,000 15,500,000
Laba Bersih 6,095,440,000 7,430,483,333
Keterangan :
Ref 1 = Mapping Lap R/L Komersial ke SPT 1771 lamp 1 & 2
Ref 2 = Mapping Koreksi Fiskal ke SPT 1771 lamp 1
Ref 3 = Penjelasan koreksi fiskal