franchisor

merk
peralatan
perlengkapan
paket bahan baku
ppn
tagihan

USA
LSM

LSM

24 bulan
aset
truk

1,000,000,000

960,000,000
jan

leasing- finance
pokok leasing
biaya bunga
biaya penyusutan
sewa biasa

40,000,000
25,000,000
15,000,000
8,000,000
8,000,000

beli langsung
penyusutan

penghsln
biaya sblm pengadaan truk
laba
biaya bunga
biaya penyusutan
biaya sewa
laba setelah truk
pph 25%
koreksi:
biaya penyusutan
pokok leasing
laba fiskal

1,000,000,000
8,333,333

leasing
10,000,000,000
8,000,000,000
2,000,000,000
180,000,000
96,000,000
1,724,000,000
431,000,000
96,000,000
(300,000,000)
1,520,000,000
380,000,000

franchisee

kebab
harga

130
13
143

15,000

pajak restoran

HIBAH

INDONESIA
PEMERINTAH
PTN

100,000,000

BELI BARANG
WOKRSHOP/PELATIHAN
PPH
PPN

100 PTN

PEMERINTAH
XXXX
XXXX

BELANJA
BARANG

TOKO

JASA

NARASUMBER

des

total
480,000,000
300,000,000
180,000,000
96,000,000

2,014
feb

2,015
.

40,000,000

8,000,000

96,000,000

8,333,333

100,000,000

sewa
beli
10,000,000,000
10,000,000,000
8,000,000,000
8,000,000,000
2,000,000,000
2,000,000,000
100,000,000
96,000,000
1,904,000,000
476,000,000

1,900,000,000
475,000,000

konsumen

NDONESIA
EMERINTAH

ELI BARANG
WOKRSHOP/PELATIHAN
SWASTA
VVVV

90
10