PT Jaya Abadi Mandiri

Laporan Koreksi Fiskal

Tahun 2021

KOREKSI
PENJELASAN KOMERSIAL
POSITIF NEGATIF
PENJUALAN :
PENJUALAN 4,400,000,000.00
-/- RETUR PENJUALAN - 104,500,000.00
-/- DISKON PENJUALAN - 281,000,000.00
PENJUALAN BERSIH 4,014,500,000.00
HARGA POKOK PENJUALAN
PERSEDIAAN AWAL (1 JAN 2021) 985,000,000.00
+/+ PEMBELIAN 2,845,000,000.00
-/- DISKON PEMBELIAN - 200,500,000.00
-/- RETUR PEMBELIAN - 135,000,000.00
PERSEDIAAN AKHIR (31 DES 2021) - 1,254,000,000.00
TOTAL HARGA POKOK PENJUALAN 2,240,500,000.00
LABA KOTOR 1,774,000,000.00
BEBAN USAHA :
BEBAN GAJI DAN TUNJANGAN LAIN 215,000,000.00 28,000,000.00
BEBAN ALAT TULIS KANTOR 92,000,000.00 6,110,000.00
BEBAN PERJALANAN DINAS 136,000,000.00 45,000,000.00
BEBAN TELEPON 54,000,000.00 27,000,000.00
BEBAN MAKAN KARYAWAN 85,000,000.00
BEBAN PROMOSI 178,000,000.00 88,000,000.00
PBB DAN BEA METERAI 93,000,000.00 2,535,000.00
PPh 25 47,000,000.00 47,000,000.00
BEBAN KERUGIAN PIUTANG 51,000,000.00
BEBAN PENYUSUTAN 83,000,000.00
BEBAN SUMBANGAN 30,000,000.00
BEBAN LAIN-LAIN 25,000,000.00 8,000,000.00
TOTAL BEBAN USAHA 1,089,000,000.00
LABA USAHA 685,000,000.00
PENGHASILAN LUAR USAHA :
PENDAPATAN SEWA 210,000,000.00 185,000,000.00
PENDAPATAN DIVIDEND 15,500,000.00 15,500,000.00
TOTAL PENGHASILAN LUAR USAHA 225,500,000.00
LABA BERSIH 910,500,000.00
FEBIOLA
Kredit Pajak : XII AKL
PPh 25 47,000,000.00
PPh 23 500,000.00
TOTAL KREDIT PAJAK 47,500,000.00
Pajak Terutang :
PPh UU Pasal 31E
PKP x 50% x 22% 105,780,950.00
153,280,950.00
 FISKAL

4,400,000,000.00
- 104,500,000.00
- 281,000,000.00
4,014,500,000.00
-
985,000,000.00
2,845,000,000.00
- 200,500,000.00
- 135,000,000.00
- 1,254,000,000.00
2,240,500,000.00
1,774,000,000.00
-
187,000,000.00
85,890,000.00
91,000,000.00
27,000,000.00
85,000,000.00
90,000,000.00
90,465,000.00
-
51,000,000.00
83,000,000.00
30,000,000.00
17,000,000.00
837,355,000.00
936,645,000.00

25,000,000.00
-
25,000,000.00
961,645,000.00
Soal 2 Soal 3
Cost : 1.200$ x 150 Harga Pengadaan (SATUAN
Rp 5,700,000.00
$ 500,000.00 PPh 22 (1,5%) : Rp 85,500.00
Insurance : $ 2,000.00
Freight : $ 2,500.00 Harga Pengadaan : Rp 199,500,000.00
CIF : $ 504,500.00 PPh 22 : Rp 2,992,500.00
Bea Masuk $ 25,225.00
BM Tambahan $ 15,135.00 Pemungut :
Nilai Impor $ 544,860.00 Bendaharawan Dinas
Pendidikan Kota
Kurs KMK : Rp 7,500.00 Jakarta
Rp 4,086,450,000.00
FEBIOLA
PPh 22 (2,5%) : Rp 102,161,250.00 XII AKL

Pemungut : Ditjen Bea Cukai

Soal 4
Harga Jual : Rp 350,000,000.00
PPh 22 (0,3%) : Rp 1,050,000.00

Pemungut : PT Krakatau Steel