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  • Pt. Stapi Motor: Laporan Laba Rugi

    Diunggah oleh

    Alam Real Madrid
    18 tayangan2 halaman
    PT. STAPI MOTOR's income statement for 31-Dec-13 reported total net sales of Rp2,570,187,600, with a gross profit of Rp855,550,929. Total operating expenses, including cost of goods sold, selling expenses and general/administrative expenses, amounted to Rp784,247,001. This resulted in an operating income of Rp71,303,928. After accounting for other income/expenses of Rp79,110,501, pre-tax income was Rp95,566,929. The company's corporate income tax obligation was Rp10,156,625, with prepaid taxes of Rp53,325,000.

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    Income Statement

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    PT. STAPI MOTOR's income statement for 31-Dec-13 reported total net sales of Rp2,570,187,600, with a gross profit of Rp855,550,929. Total operating expenses, including cost of goods sold, selling expenses and general/administrative expenses, amounted to Rp784,247,001. This resulted in an operating income of Rp71,303,928. After accounting for other income/expenses of Rp79,110,501, pre-tax income was Rp95,566,929. The company's corporate income tax obligation was Rp10,156,625, with prepaid taxes of Rp53,325,000.

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    18 tayangan2 halaman

    Pt. Stapi Motor: Laporan Laba Rugi

    Diunggah oleh

    Alam Real Madrid
    PT. STAPI MOTOR's income statement for 31-Dec-13 reported total net sales of Rp2,570,187,600, with a gross profit of Rp855,550,929. Total operating expenses, including cost of goods sold, selling expenses and general/administrative expenses, amounted to Rp784,247,001. This resulted in an operating income of Rp71,303,928. After accounting for other income/expenses of Rp79,110,501, pre-tax income was Rp95,566,929. The company's corporate income tax obligation was Rp10,156,625, with prepaid taxes of Rp53,325,000.

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    dari 2

    PT.

    STAPI MOTOR

    LAPORAN LABA RUGI


    31-Des-13

    Penjualan Subdealer

    Rp

    1.843.845.850,00

    Penjualan Langsung

    Rp

    834.735.750,00

    Rp

    (108.394.000,00)

    Retur penjualan

    Rp

    56.750.000,00

    Potongan penjualan

    Rp

    51.644.000,00

    Penjualan Bersih

    Rp

    2.570.187.600,00

    Rp

    (1.714.636.671,00)

    Rp

    855.550.929,00

    Rp

    (784.247.001,00)

    Rp

    71.303.928,00

    Rp

    (54.847.500,00)

    Beban Pokok:
    Harga Pokok Penjualan

    Rp

    1.771.802.770,00

    Biaya angkut pembelian

    Rp

    15.033.901,00

    Potongan pembelian

    Rp

    (72.200.000,00)

    Gross Profit
    Beban Penjualan:
    Beban gaji bagian penjualan

    Rp 209.750.000,00

    Beban komisi penjualan

    Rp

    Beban promosi, even & gathering

    Rp 245.000.000,00

    Beban BBN & STNK

    Rp

    32.000.000,00

    Beban asuransi

    Rp

    40.000.000,00

    Beban pemeliharaan

    Rp

    Beban pulsa handphone

    Rp

    Beban sewa

    Rp

    Beban penjualan lain-lain

    Rp

    12.000.000,00
    Rp

    538.750.000,00

    Rp

    245.497.001,00

    Beban Umum dan Administrasi:


    Beban gaji bagian administrasi & umum

    Rp

    69.350.000,00

    Beban telepon & listrik

    Rp

    43.350.000,00

    Beban perlengkapan kantor

    Rp

    24.300.000,00

    Beban kerugian piutang

    Rp

    26.847.000,00

    Beban penyusutan bangunan

    Rp

    30.000.000,00

    Beban penyusutan kendaraan

    Rp

    20.000.000,00

    Beban penyusutan peralatan

    Rp

    5.650.001,00

    Beban jasa profesional

    Rp

    25.000.000,00

    Beban administrasi lain-lain

    Rp

    1.000.000,00

    Operating Income
    Beban Lain - Lain:
    Beban bunga

    Rp

    41.000.000,00

    Beban administrasi bank

    Rp

    7.350.000,00

    Beban denda

    Rp

    6.497.500,00

    Beban pajak

    Rp

    Rp

    Pendapatan Lain:

    PT. STAPI MOTOR

    LAPORAN LABA RUGI


    31-Des-13

    Pendapatan bunga

    Rp

    54.160.000,00

    Pendapatan dividen

    Rp

    12.500.000,00

    Pendapatan Angkut Penjualan

    Rp

    2.000.000,00

    Laba (rugi) penjualan investasi saham

    Rp

    Pendapatan denda

    Rp

    2.356.750,00

    Pendapatan kelebihan BBN & STNK

    Rp

    6.250.000,00

    Laba (rugi) penjualan aset tetap

    Rp

    1.843.751,00

    Rp

    79.110.501,00

    Laba Bersih Sebelum Pajak

    Rp

    95.566.929,00

    Beban Pajak Penghasilan

    Rp

    10.156.625,00

    Laba Setelah Pajak

    Rp

    85.410.304,00

    REKONSILIASI FISKAL
    Laba Bersih Sebelum Pajak

    Rp

    95.566.929,00

    Rp

    39.847.000,00

    Rp

    (54.160.000,00)

    Rp

    81.253.929,00

    Rp

    81.253.000,00

    Rp

    10.156.625,00

    KOREKSI POSITIF:
    Beban kerugian piutang

    Rp

    26.847.000,00

    Beban pulsa handphone

    Rp

    Beban penjualan lain-lain

    Rp

    12.000.000,00

    Beban administrasi lain-lain

    Rp

    1.000.000,00

    KOREKSI NEGATIF:
    Pendapatan bunga

    Rp

    Laba (rugi) penjualan investasi saham

    Rp

    54.160.000,00
    -

    LABA SETELAH KOREKSI FISKAL


    Pembulatan
    PERHITUNGAN PAJAK
    (50% x 25% x 81.253.000 = 10.156.625)
    PPh Badan Terutang

    Rp

    10.156.625,00

    PAJAK DIBAYAR DIMUKA


    Pajak Dibayar Dimuka

    53.325.000,00

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