A Perhitungan Penghasilan Kena Pajak (PKP)

Laba Komersial 1,500,000,000

Koreksi Fiskal (+) Koreksi Fiskal (-)
Koreksi Beda Tetap
Pendapatan Sewa Bangunan 60,000,000 60,000,000 (60,000,000)
Pendapatan Jassa Giro 10,000,000 10,000,000 (10,000,000)
Beban Bunga Pajak 20,000,000 20,000,000 20,000,000
Beban Natura 35,000,000 35,000,000 35,000,000
Beban PPh 5,000,000 5,000,000 5,000,000
Total Beda Tetap (10,000,000)
Koreksi Beda Temporer
Penyusutan Komersil < Fiskal 10,000,000 (10,000,000)
Amortisasi Komersil < Fiskal 15,000,000 15,000,000
Total Beda Temporer 5,000,000

Penghasilan Kena Pajak (PKP) 1,495,000,000

B PPh Kurang/Lebih Bayar

Penghasilan Terutang 25% 1,495,000,000 373,750,000
Kredit Pajak
PPh Pasal 22 10,000,000
PPh Pasal 23 10,000,000
PPh Pasal 24 5,000,000
PPh Pasal 25 15,000,000 40,000,000
PPh Kurang Bayar 333,750,000

C Kewajiban Pajak Tangguhan

Kewajiban Pajak Tangguhan = Tarif PPh x Beda Temporer
25% x 5,000,000
1,250,000
D Jurnal Pajak Tangguhan
Beban Pajak Kini 373,750,000
Beban Pajak Tangguhan 1,250,000
Kewajiban Pajak Tangguhan 1,250,000
PPh Pasal 22 10,000,000
PPh Pasal 23 10,000,000
PPh Pasal 24 5,000,000
PPh Pasal 25 15,000,000
Kewajiban PPh Pasal 29 333,750,000

E Penyajian
Laba Sebelum Pajak 1,500,000,000
Beban Pajak Kini (373,750,000)
Beban Pajak Tangguhan (1,250,000)
Laba Bersih (after tax) 1,125,000,000