REKONSILIASI FISKAL

LAPORAN LABA RUGI

PT REMAJA
(Dalam Rupiah)

KOREKSI FISKAL
KETERANGAN KOMERSIAL FISKAL
POSITIF NEGATIF
Penjualan 7.800.000.00
0
Hpp (4.210.000.0
00)
Penghasilan Bruto Usaha 3.590.000.00
0
Biaya Operasional
Beban Pemasaran:
A. Gaji Dan Komisi Salesman 475.000.000
B. Gaji Dan Upah Bagian Penjualan 275.000.000
C. Beban Angkut Penjualan 200.000.000
D. Beban Promosi 180.000.000
E. Beban Cadangan Piutang Tak Tertagih 250.000.000
F. Beban Pos, Telepon, Teleks 120.000.000
G. Depresiasi Kendaraan 120.000.000
Total Beban Pemasaran 1.620.000.00
0
Beban Administrasi Dan Umum:
A. Gaji Dan Kesejahteraan Pegawai 450.000.000
B. Beban Premi Asuransi 130.000.000
C. Beban Konsultan 150.000.000
D. Beban Supplies Kantor 170.000.000
E. Depresiasi Bangunan Kantor 50.000.000
F. Depresiasi Mebel Dan Alat Kantor 150.000.000
Total Beban Administrasi Dan Umum 1.100.000.00
0
Total Beban Usaha (2.720.000.0
 00)
Laba/Rugi Usaha 870.000.000
Pendapatan Lain-Lain:
A. Pendapatan Sewa Tanah (Setelah PPh) 125.000.000
B. Pendapatan Bunga Bank/Jasa Giro 75.000.000
(Setalah PPh)
C. Penghasilan Dari Sewa Kendaraan 9.700.000
(Setelah PPh)
Total Pendapatan Lain-Lain 209.000.000
Beban Lain-Lain:
A. Beban Bunga 50.000.000
B. Rugi Selisih Kurs 15.000.000
C. Denda PPh 10.000.000
Total Beban Lain-Lain (75.000.000)
Penghasilan Neto Usaha

Penjelasan dan Perhitungan

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