Komersial
34,837,000
783,284,000
(20,584,000)
797,537,000
(571,929,333)
225,607,667
(72,443,000)
120,134,667
15,845,000
(49,379,000)
86,600,667
HPP (lamp I)
Deskripsi
Persediaan awal bahan baku
Pembelian
Persediaan untuk dipakai
Persediaan akhir
Pemakaian Bahan Baku
Gaji dan upah langsung
Biaya Pabrikasi
-Biaya bahan pembantu
-Biaya penyusutan mesin pabrik
-Biaya penyusutan- pabrik
-Biaya angkutan
-Beban impor
-Jasa teknik/ tenaga ahli
-Technical Assistance
-Biaya Outsourcing
-Biaya listrik/ air
-Biaya bahan bakar
-Biaya pemeliharaan/ perbaikan
-Biaya asuransi
-Biaya pembungkus
-Biaya limbah
-Biaya Lainnya
Jumlah biaya pabrikasi
Biaya produksi
Barang dalam proses awal
Barang dalam proses akhir
Harga pokok produksi
Persediaan barang jadi awal
Komersial
37,017,000
362,151,000
399,168,000
38,297,000
360,871,000
35,117,000
62,795,000
23,333,333
560,000
11,832,000
4,274,000
1,150,000
34,447,000
12,268,000
19,823,000
3,823,000
5,335,000
632,000
314,000
123,000
3,146,000
###
###
###
###
###
###
###
###
571,929,333
Komersial
50,906,000
1,864,400
1,602,000
136,000
54,508,000
8,158,000
75,000
725,000
62,000
194,000
204,000
306,000
261,000
711,000
104,000
6,400,000
1,140,000
400,000
150,000
66,000
2,497,000
779,000
30,000
50,000
600,000
250,000
175,000
40,000
50,000
150,000
358,000
17,935,000
72,443,000
Komersial
125,000
12,135,000
3,000,000
140,000
150,000
45,000
250,000
15,845,000
Komersial
29,975,000
18,420,000
481,000
3,000
500,000
49,379,000
15,000,000.00
50,000,000.00
10,000,000.00
120,000,000.00
100,000,000.00
295,000,000
8,000,000
303,000,000
20,000,000,000
2,800,000,000
280,000,000
8,250,000,000
1,500,000,000
9,750,000,000
dpp
PPh 23 dividen
Jasa teknik/ tenaga ahli (2%)
Technical Assistance (2%)
Biaya Outsourcing (2%)
1,150,000,000
34,447,000,000
12,268,000,000
5,335,000,000
204,000,000
400,000,000
779,000,000
150,000,000
PPh 25
PPh 24
280,000,000
1,143,660,000
153,164,667
33,030,000
Koreksi fiskal
1,483,000
(10,000)
(1,500,000)
(25,000)
Fiskal
Keterangan
34,837,000
783,284,000
(20,584,000)
797,537,000
(571,929,333)
225,607,667
80,721,667
153,164,667
15,845,000
(49,379,000)
86,600,667
Fiskal
38,500,000
362,151,000
399,168,000
38,297,000
360,871,000
35,117,000
62,795,000
23,333,333
560,000
11,822,000
2,774,000
1,150,000
34,447,000
12,268,000
19,823,000
3,823,000
5,335,000
632,000
314,000
98,000
3,146,000
183,855,333
579,843,333
17,300,000
18,178,000
578,965,333
10,989,000
Keterangan
UU PPh ps 10(6)
UU PPh ps 9(1)
PPh 22
pph 23
pph 23
uu pph 6 (1)
589,954,333
18,025,000
571,929,333
Koreksi fiskal
(30,543,600)
(136,000)
(15,000)
(75,000)
(725,000)
(7,500)
(130,000)
(35,000)
(23,500)
(900,000)
(180,000)
(200,000)
(87,500)
(22,500)
(30,000)
(150,000)
(303,000)
23,935,000
Koreksi fiskal
Fiskal
20,362,400
1,864,400
1,602,000
54,508,000
8,143,000
54,500
194,000
204,000
176,000
261,000
676,000
80,500
5,500,000
960,000
400,000
150,000
66,000
2,297,000
779,000
30,000
50,000
600,000
250,000
87,500
17,500
20,000
55,000
41,870,000
72,443,000
Fiskal
125,000
Keterangan
UU PPh 6(1)
SE27/PJ.22/1986
UU PPh ps 9(1b)
PP-138 th.2000
PPh 4(a)
UU PPh ps 9 (1e)
PPh23
KMK 138/2002
KMK 1169/KMK.01/1991
UU PPh ps 6 (1)
SE27/PJ.22/1986
Keterangan
(3,000,000)
PPh final
140,000
(45,000)
(250,000)
Koreksi fiskal
(29,975,000)
(3,000)
(500,000)
150,000 PPh 23
- PPh final
- PPh 24
15,845,000
Fiskal
Keterangan
- PP 94/2010 ps 9
18,420,000 UU PPh ps 6 (1)
481,000 UU PPh ps 6 (1)
49,379,000
UU PPh ps 6 (1)
UU PPh ps 6 (1)
natura
UU PPh ps 6 (1)
pph 21 final
106,700,000
4,080,000
60,000,000
15,580,000 asumsi berbentuk badan
udah masuk dan dibayar
1,166,160,000
15,000,000,000 asumsi sudah dibayar dan ada bukti potong
25,000,000
elum bayar pph 23, terutang pph 23, jadi kredit pajak
sumsi asuransi jiwa pekerja dan dibayarkan oleh perusahaan
Komersial
34,837,000
783,284,000
(20,584,000)
797,537,000
(571,929,333)
225,607,667
(72,443,000)
153,164,667
15,845,000
(49,379,000)
119,630,667
HPP (lamp I)
Deskripsi
Persediaan awal bahan baku
Pembelian
Persediaan untuk dipakai
Persediaan akhir
Pemakaian Bahan Baku
Gaji dan upah langsung
Biaya Pabrikasi
-Biaya bahan pembantu
-Biaya penyusutan mesin pabrik
-Biaya penyusutan- pabrik
-Biaya angkutan
-Beban impor
-Jasa teknik/ tenaga ahli
-Technical Assistance
-Biaya Outsourcing
-Biaya listrik/ air
-Biaya bahan bakar
-Biaya pemeliharaan/ perbaikan
-Biaya asuransi
-Biaya pembungkus
-Biaya limbah
-Biaya Lainnya
Jumlah biaya pabrikasi
Biaya produksi
Barang dalam proses awal
Barang dalam proses akhir
Harga pokok produksi
Persediaan barang jadi awal
Komersial
37,017,000
362,151,000
399,168,000
38,297,000
360,871,000
35,117,000
62,795,000
23,333,333
560,000
11,832,000
4,274,000
1,150,000
34,447,000
12,268,000
19,823,000
3,823,000
5,335,000
632,000
314,000
123,000
3,146,000
###
###
###
###
###
###
###
###
571,929,333
Komersial
50,906,000
1,864,400
1,602,000
136,000
54,508,000
8,158,000
75,000
725,000
62,000
194,000
204,000
306,000
261,000
711,000
104,000
6,400,000
1,140,000
400,000
150,000
66,000
2,497,000
779,000
30,000
50,000
600,000
250,000
175,000
40,000
50,000
150,000
358,000
17,935,000
72,443,000
Komersial
125,000
12,135,000
3,000,000
140,000
150,000
45,000
250,000
15,845,000
Komersial
29,975,000
18,420,000
481,000
3,000
500,000
49,379,000
15,000,000.00
50,000,000.00
10,000,000.00
120,000,000.00
100,000,000.00
295,000,000
8,000,000
303,000,000
20,000,000,000
2,800,000,000
280,000,000
8,250,000,000
1,500,000,000
9,750,000,000
dpp
PPh 23 dividen
Jasa teknik/ tenaga ahli (2%)
Technical Assistance (2%)
Biaya Outsourcing (2%)
1,150,000,000
34,447,000,000
12,268,000,000
5,335,000,000
204,000,000
400,000,000
779,000,000
150,000,000
PPh 25
PPh 24
perhitungan pph 29
Penghasilan kena pajak
PPh badan (25%)
kredit pajak
PPh 22 impor
PPh 23
PPh 24
PPh 25
pajak terutang
180,429,267
45,107,317
280,000,000
1,143,660,000
19,166,156,750
45,107,316,750
3,758,943,063
3,758,944,000
(52,000)
(33,563,600)
(3,295,000)
(30,478,000)
Koreksi fiskal
1,483,000
(10,000)
(1,500,000)
(25,000)
Fiskal
Keterangan
34,837,000
783,284,000
(20,584,000)
797,537,000
(571,877,333)
225,659,667
(38,879,400)
186,780,267
12,550,000
(18,901,000)
180,429,267
Fiskal
38,500,000
362,151,000
399,168,000
38,297,000
360,871,000
35,117,000
62,795,000
23,333,333
560,000
11,822,000
2,774,000
1,150,000
34,447,000
12,268,000
19,823,000
3,823,000
5,335,000
632,000
314,000
98,000
3,146,000
183,855,333
579,843,333
17,300,000
18,178,000
578,965,333
10,989,000
Keterangan
UU PPh ps 10(6)
UU PPh ps 9(1)
PPh 22
pph 23
pph 23
uu pph 6 (1)
(52,000)
Koreksi fiskal
(30,543,600)
(136,000)
(30,679,600)
(15,000)
(75,000)
(725,000)
(7,500)
(130,000)
(35,000)
(23,500)
(900,000)
(180,000)
(200,000)
(87,500)
(22,500)
(30,000)
(150,000)
(303,000)
(2,884,000)
(33,563,600)
Koreksi fiskal
589,954,333
18,025,000
571,877,333
Fiskal
20,362,400
1,864,400
1,602,000
23,828,400
8,143,000
54,500
194,000
204,000
176,000
261,000
676,000
80,500
5,500,000
960,000
400,000
150,000
66,000
2,297,000
779,000
30,000
50,000
600,000
250,000
87,500
17,500
20,000
55,000
15,051,000
38,879,400
Fiskal
125,000
Keterangan
UU PPh 6(1)
SE27/PJ.22/1986
UU PPh ps 9(1b)
PP-138 th.2000
PPh 4(a)
UU PPh ps 9 (1e)
PPh23
KMK 138/2002
KMK 1169/KMK.01/1991
UU PPh ps 6 (1)
SE27/PJ.22/1986
Keterangan
(3,000,000)
PPh final
140,000
(45,000)
(250,000)
(3,295,000)
Koreksi fiskal
(29,975,000)
(3,000)
(500,000)
(30,478,000)
150,000 PPh 23
- PPh final
- PPh 24
12,550,000
Fiskal
Keterangan
- PP 94/2010 ps 9
18,420,000 UU PPh ps 6 (1)
481,000 UU PPh ps 6 (1)
18,901,000
UU PPh ps 6 (1)
UU PPh ps 6 (1)
natura
UU PPh ps 6 (1)
pph 21 final
106,700,000
4,080,000
60,000,000
15,580,000 asumsi berbentuk badan
udah masuk dan dibayar
1,166,160,000
15,000,000,000 asumsi sudah dibayar dan ada bukti potong
25,000,000
180,429,267,000
45,107,316,750
9,750,000,000
1,166,160,000
25,000,000
15,000,000,000
19,166,156,750 PPh 29
elah dibayar dan pph 25 yang masih terutang belum dibayar hanya pokok dan belum sanksi
i bukti lengkap
di kredit pajak
bayar pph 23, terutang pph 23, jadi kredit pajak
bayar pph 23, terutang pph 23, jadi kredit pajak
bayar pph 23, terutang pph 23, jadi kredit pajak
i telah diajukan ke PN, PT Kampret dan PT codot telah memenuhi syarat, pt codot bukan merupakan pihak d
untuk kepentingan pribadi
bayar pph 23, terutang pph 23, jadi kredit pajak
ma kaya pbb)
dot bukan merupakan pihak dengan hubungan istimewa menurut UU PPh 18(4)