P14-1 7-Mar-24

Revenue Test Operating Profit/Loss Identifiable Assets

Segmen Revenue Test 10% Segmen Profit Loss Test 10% Segmen Revenue Test 10%
1 4,200 2.11% No 1 -600 -2.99% No 1 7,000 4.1% No
2 6,000 3.02% No 2 2,000 9.95% No 2 8,800 5.1% No
3 51,000 25.67% Yes 3 2,100 10.45% Yes 3 35,400 20.7% Yes
4 48,000 24.16% Yes 4 8,800 43.78% Yes 4 37,600 22.0% Yes
5 13,000 6.54% No 5 3,200 15.92% Yes 5 14,000 8.2% No
6 64,500 32.46% Yes 6 4,000 19.90% Yes 6 52,000 30.4% Yes
7 12,000 6.04% No 7 -3000 -14.93% Yes 7 16,400 9.6% No
total 198,700 total 20,100 -3600 total 171,200
note: pembagi dari total yang paling besar

Segmen terpisah: 3, 4, 5, 6, 7
Revenue Tanpa Intersegmen
Segmen
1 3,400
2 4,800
3 44,000 44,000
4 48,000 48,000
5 13,000 13,000
6 61,100 61,100
7 10,000 10,000
total 184,300 176,100 95.6% (>75%, lolos)
14-6
Quarter 1 (Jan-Mar)
Estimasi Annual Earnings 400,000
+ Biaya denda polusi 14,000
- Devidend - 40,000
- 26,000
Taxable Income 374,000
Tax (30%) 112,200
Efektif Tax Rate (112,200/400,000) 28.05%
Income Tax (Jan - Mar) (28.05%*95,000) 26,648

Jurnal Income Tax Expense 26,648

Income Tax Payable 26,648

Quarter 2 (jan-Jun)
Estimasi Annual Earnings 370,000
+ Biaya denda polusi 14,000
- Devidend - 40,000
- 26,000
Taxable Income 344,000
Tax (30%) 103,200
Efektif Tax Rate (103,200/370,000) 27.89%
Income Tax (Jan - Mar) (27.89%*180,000) 50,202
Sudah dibukukan 26,648
sisa 23,554

Jurnal Income Tax Expense 23,554

Income Tax Payable 23,554
Quarter 3 (jan - sept)
Estimasi Annual Earnings 370,000
+ Biaya denda polusi 14,000
- Devidend - 50,000
- 36,000
Taxable Income 334,000
Tax (30%) 100,200
Efektif Tax Rate (100,200/370,000) 27.08%
Income Tax (Jan - Mar) (27.08%*272,000) 73,658
Sudah dibukukan 50,202
sisa 23,456

Jurnal Income Tax Expense 23,456

Income Tax Payable 23,456

Quarter 4 (jan - des)

Annual Earnings 368,000
+ Biaya denda polusi 14,000
- Devidend - 55,000
- 41,000
Taxable Income 327,000
Tax (30%) 98,100
Sudah dibukukan Q1 26,648
Q2 23,554
Q3 23,456
sisa 24,442

Jurnal Income Tax Expense 24,442

Income Tax Payable 24,442