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Laba Akuntansi Komersial

Koreksi Fiskal:
Depresiasi
Piutang
Inventory
Penghasilan Kena PPh Final
Beban PPh Final
Retirement Benefit (Pencadangan)
Pembayaran Pesangon (riil)
Entertainment
Sumbangan*)
Benefit in Kind
TOTAL KOREKSI FISKAL
PENGHASILAN NETO FISKAL
Kompensasi Rugi Fiskal
PENGHASILAN KENA PAJAK
PENGHASILAN KENA PAJAK DIBULATKAN
Tarif Ps. 17
PPh TERUTANG
KREDIT PAJAK
PPh 22
PPh 23
PPh 25
TOTAL KREDIT PAJAK
PPh KURANG BAYAR (PPh Ps 29)

214,374,593
4,937,500,000
1,290,080,000
251,185,000
(208,121,000)
15,625,000
180,000,000
(225,000,000)
60,000,000
60,000,000
459,000,000
6,820,269,000
7,034,643,593
(1,267,053,368)
5,767,590,225
5,767,590,000
25%
1,441,897,500
110,000,371
129,074,000
550,000,000
789,074,371
652,823,129

KOREKSI BEDA WAKTU


KOMPENSASI RUGI FISKAL
TOTAL BEDA WAKTU
Tarif PPh*)
PAJAK TANGGUHAN

6,433,765,000
(1,267,053,368)
5,166,711,632
25%
1,291,677,908 ASET

JURNAL PAJAK KNI DAN TANGGUHAN


2010
1,441,897,500

Beban Pajak Kini


Prepaid Tax - 22
Prepaid Tax - 23
Prepaid Tax - 25
Hutang PPh Ps 29
Aset Pajak Tangguhan/DTA
Penghasilan Pajak Tangguhan/DTI

110,000,371
129,074,000
550,000,000
652,823,129
1,291,677,908
1,291,677,908
2011

Hutang PPh Ps 29
Kas/Bank

652,823,129
652,823,129

LAP POSISI KEUANGAN 2010


ASET
Aset Pajak Tangguhan/DTA

1,291,677,908

LIABILITAS
Hutang PPh Ps 29

652,823,129
LAPORAN LABA RUGI 2010

Pendapatan
Biaya
Laba Sebelum Pajak
(Beban)/Manfaat Pajak Penghasilan
(Beban) Pajak Kini
(Beban)/Penghasilan Pajak Tangguhan
Total (Beban)/Manfaat Pajak Penghasilan
Laba Setelah Pajak

59,999,900,000
59,785,525,407
214,374,593
(1,441,897,500)
1,291,677,908
(150,219,592)
64,155,001

PAJAK KINI

AKUNTANSI
ASET
Building
Furniture
Kendaraan

NILAI PEROLEHAN
MASA MANFAAT
125,000,000,000
25
75,000,000,000
5
4,500,000,000
4

FISKAL
ASET
Building
Furniture
Kendaraan

NILAI PEROLEHAN
MASA MANFAAT
125,000,000,000
20
75,000,000,000
8
4,500,000,000
8
KOREKSI

DEPRESIASI
5,000,000,000
15,000,000,000
1,125,000,000
21,125,000,000

DEPRESIASI
6,250,000,000
9,375,000,000
562,500,000
16,187,500,000
4,937,500,000