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  • Yudi Nugraha-Rekonsiliasi Fiskal Ujian Brevet PPH Badan

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    5. Yudi Nugraha-Rekonsiliasi Fiskal Ujian Brevet PPh Badan (1)

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    22 views2 pages

    Yudi Nugraha-Rekonsiliasi Fiskal Ujian Brevet PPH Badan

    Uploaded by

    Yudi Nugraha

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    URAIAN L/K KOMERSIAL Koreksi Positif Koreksi Negatif L/K FISKAL

    PENJUALAN
    Penjualan Rp 845,000,000,000 Rp 845,000,000,000
    Potongan Penjualan Rp 42,250,000,000 Rp 42,250,000,000
    Penjualan Bersih Rp 802,750,000,000 Rp 802,750,000,000

    HARGA POKOK PENJUALAN


    Persediaan Awal Rp 170,000,000,000 Rp 170,000,000,000
    Pembelian Rp 515,000,000,000 Rp 515,000,000,000
    Persediaan Akhir Rp 168,000,000,000 Rp 168,000,000,000
    Beban Pokok Penjualan Rp 517,000,000,000 Rp 517,000,000,000

    Laba Bruto Rp 285,750,000,000 Rp 285,750,000,000

    BEBAN USAHA
    BEBAN KEPEGAWAIAN
    Gaji dan Tunjuangan Rp 55,000,000,000 Rp 55,000,000,000
    Bonus Rp 17,500,000,000 Rp 7,500,000,000 Rp 10,000,000,000
    THR Rp 15,000,000,000 Rp 15,000,000,000
    PPh Karyawan Rp 7,630,000,000 Rp 7,630,000,000 Rp -
    Premi Asuransi Kecelakaan Pegawai Rp 300,000,000 Rp 300,000,000
    Premi Asuransi Kesehatan Pegawai Rp 450,000,000 Rp 450,000,000
    Premi Asuransi Jiwa Pegawai Rp 180,000,000 Rp 180,000,000
    Iuran Pensiun ke DP (disahkan MenKeu) Rp 465,000,000 Rp 465,000,000
    Beban Pesangon Rp 2,000,000,000 Rp 2,000,000,000
    Iurang Jamsostek Rp 2,770,000,000 Rp 2,770,000,000
    Honorarium Rp 800,000,000 Rp 800,000,000
    Perjalanan Dinas DN dan LN Rp 1,000,000,000 Rp 100,000,000 Rp 1,000,000,000
    Perjalanan Cuti Pegawai Rp 3,500,000,000 Rp 3,500,000,000 Rp -
    Pendidikan dan Pelatihan Karyawan Rp 15,000,000,000 Rp 15,000,000,000
    sub total beban kepegawaian Rp 121,595,000,000 Rp 102,965,000,000
    BEBAN UMUM DAN ADMINITRASI
    Beban Iklan dan promosi Rp 84,500,000,000 Rp 84,500,000,000
    Sewa Gudang Rp 5,000,000,000 Rp 5,000,000,000
    Pemeliharaan Bangunan Rp 750,000,000 Rp 750,000,000
    Piutang Tak Tertagih Rp 14,390,309,000 Rp 2,000,000,000 Rp 12,390,309,000
    Pajak Bumi dan Bangunan Rp 150,000,000 Rp 150,000,000
    Listri, Telepon, Air, Fak, Kantor Rp 6,570,000,000 Rp 6,570,000,000
    Pemeliharaan Kendaraan Rp 450,000,000 Rp 225,000,000 Rp 225,000,000
    Pakaian Seragam Satpam Rp 750,000,000 Rp 750,000,000
    Retribusi Keamanan dan Kebersihan Rp 654,000,000 Rp 654,000,000
    Alat Tulis Kantor Rp 1,850,000,000 Rp 1,850,000,000
    Makan Minum Seluruh Pegawai Rp 3,985,000,000 Rp 3,985,000,000
    Penyusutan Aktiva TetapiNon Bangunan Rp 4,900,000,000 Rp 375,000,000 Rp 4,900,000,000
    Penyusutan Aktita Tetap-Bangunan Rp 1,500,000,000 Rp 1,500,000,000
    Representasi dan Jamuan Rp 16,500,000,000 Rp 16,500,000,000
    Premi Asuransi Kebakaran Gudang Rp 25,500,000 Rp 25,500,000
    Sumbangan Rp 6,570,000,000 Rp 6,570,000,000
    Beban PPh Final Rp 550,000,000 Rp 550,000,000 Rp -
    Sanksi Perpajakan Rp 1,250,000,000 Rp 1,250,000,000 Rp -
    sub totoal beban umum dan administrasi Rp 150,344,809,000 Rp 146,319,809,000
    total beban usaha Rp 271,939,809,000 Rp 249,284,809,000

    Laba Usaha Rp 13,810,191,000 Rp 36,465,191,000

    PENDAPATAN (BEBAN) LUAR USAHA


    Pendapatan Bunga Deposito Rp 2,500,000,000 Rp 2,500,000,000 Rp -
    Pendapatan Sewa Ruang Rp 500,000,000 Rp 500,000,000 Rp -
    Pengurangan Sanksi Bunga Perpajakan Rp 300,000,000 Rp 300,000,000 Rp -
    Dividen (30% saham PT PLA) Rp 825,000,000 Rp 825,000,000 Rp -
    Dividen (20% saham PT KISS) Rp 355,000,000 Rp 355,000,000
    Beban Bunga Pinjaman Rp (6,000,000,000) -Rp 6,000,000,000
    sub total pendapatan (biaya) luar usaha Rp (1,520,000,000) Rp (5,645,000,000)

    Laba Bersih Rp 12,290,191,000 Rp 30,820,191,000

    Kompensasi Kerugian

    Penghasilan Kena Pajak Rp 30,820,191,000

    PPh Terutang:
    Tarif 25% Rp 7,705,047,750

    Kredit Pajak
    PPh Pasal 22 atas impor Rp 3,025,000,000

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