Akuntansi Pajak Tangguhan

(Rugi) Laba Laba Laba

2020 2021 2022 2023
laba/rugi (100,000) 18,000 35,000 90,000

pajak kini - - - 9,460

beban (manfaat) pajak tangguhan (22,000) 3,960 7,700 10,340
total beban pajak (22,000) (3,960) (7,700) (880)

aset pajak tangguhan 22,000 18,040 10,340 -

2020 aset pajak tangguhan 22,000

pendapatan pajak tangguhan 22,000

2021 beban pajak tangguhan 3,960

aset pajak tangguhan 3,960

2022 beban pajak tangguhan 7,700

aset pajak tangguhan 7,700

2023 beban pajak tangguhan 10,340

aset pajak tangguhan 10,340

2023 pajak kini / beban pajak penghasilan 9,460

utang pph badan 9,460
PV minimum lease payment

annual rent payment 18,041.11 4.1699 75,229.00

Skedul pembayaran lease

interest reduction on
Date annual rent payment lease liability
expense lease liability

1/1/2017 - - - 75,229.00
1/1/2017 18,041.11 - 18,041.11 57,187.89
31/12/2017 18,041.11 5,718.79 12,322.32 44,865.57
31/12/2018 18,041.11 4,486.56 13,554.55 31,311.02
31/12/2019 18,041.11 3,131.10 14,910.01 16,401.01
31/12/2020 18,041.11 1,640.10 16,401.01 -

date lessee

1/1/2017 leased equipment 75,229.00

cash 18,041.11
lease liability 57,187.89

insurance expense 900.00

property tax expense 1,600.00
cash 2,500.00

31/12/2017 depr. exp. 15,045.80

acc. depr - leased eq. 15,045.80

31/12/2017 interest expense 5,718.79

interest payable 5,718.79

1/1/2018 lease liability 12,322.32

interest payable 5,718.79
cash 18,041.11

insurance expense 900.00

property tax expense 1,600.00
cash 2,500.00

31/12/2018 interest expense 4,486.56

interest payable 4,486.56

depr. exp. 15,045.80

acc. depr - leased eq. 15,045.80

Pengembalian peralatan pada akhir masa lease

31/12/2020 acc. depr-leased eq. 75,229.00

leased equipment 75,229.00

skor
Soal 3

a) Sebelum Penutupan Buku

benar 1,250,000
salah 2,000,000
koreksi 750,000

1 accumulated depreciation 750,000

depreciation expense 750,000

2 account receivable 6,000,000

cash 6,000,000

benar 1,200,000
salah 1,400,000
koreksi 200,000

3 prepaid rent 200,000

rent expense 200,000

benar 875,000
salah 785,000
koreksi 90,000

4 taxes expense 90,000

taxes payable 90,000

5 interest receivable 500,000

interest revenue 500,000

6 supplies 1,500,000
equipment 1,500,000

b) Setelah Penutupan Buku

1 accumulated depreciation 750,000

retained earning 750,000

2 account receivable 6,000,000

cash 6,000,000

3 prepaid rent 200,000

retained earning 200,000

4 retained earning 90,000

taxes payable 90,000

5 interest receivable 500,000

retained earning 500,000

6 supplies 1,500,000
equipment 1,500,000
(a) Computation of pension expense:
Service cost
Interest cost ($500,000 X .10)
Expected return on plan assets
Unrecognized past service cost amortization
Pension expense for 2010

(b) Pension Expense

Cash
Pension Asset/Liability
 58,000
50,000
- 18,000
8,000
98,000

98,000
95,000
3,000