A.

Information that we use as a fundamental to adjust fiscal correction

1. For company anniversary, the company paid salaries and allowance expense such as
give rice and free medical check up with amount of Rp 10.000.000 and Rp30.000.0000
2. In tour service expense , there is evidence with the name of stock holder family ( non
employee ) with amount Rp 5.000.000
3. The total electrical and telephone expense is Rp 16.825.000. This include
a. Internet and company telephone cost is Rp 8.825.000
b. Phone Credit for marketing employee is Rp 8.000.000

Expense in point A is bear by the company and the expense in point B the company
just bear the 50% of the expense cost and the rest of it must be corrected.

4. In employee meals and drink expense there are expense for the ceremonial event such
as :
a. Expense for company anniversary lunch cost in amount Rp 4.350.000
b. Expense for catering cost for welcome event for the new head commissioner in
amount Rp 4.000.000
c. Cost together break fasting in amount Rp5.000.000

5. Contribution in the promotion expense that not related to the main activity of the firm
with amount Rp 10.000.000
6. Donation expense amount Rp 10.000.000 given to the Badan Amil Zakat Indonesia (
that built by the government ) with the real evidence Rp 6000.0000 and Rp 4.000.000
for orphan foundation around the company

7. Royalty expense with amount Rp 200.000.000 not supported with evidence (daftar
nominatif ) from the external parties with amount Rp 15.000.000
8. The real Bad debt within 2016 is Rp 5.654.000
9. PT DOSKY do a positive correction in the depreciation expense with amount of
Rp200.000.000,-. Depreciation expense must be corrected because the differences
between commercial estimated life and fiscal estimated life.
 Depreciation of Tangible Assets
Tangible Assets Commercial Estimated Fiscal Estimated Year
year
Office Supplies 5 4
Office Equipment 5 8
Office Building 10 20

10. Income from lease with amount Rp 25.000.000 consist of building lease with amount
Rp 5.000.000, lease for firm equipment with amount Rp 12.000.000
And lease for vehicle with amount Rp 8.000.000. Income for lease receive from PT
Putra Surya, addressed Jl. Mayjen Sutoyo 30 Yogyakarta , TIN :01.166.552.2.541.000.
Lease receives every year for certain period
11. Dividen with amount Rp 40.000.000 consist of cash dividen from the stock (20%) for
PT Adinda with amount Rp 15.000.000, adressed Jl. Lojajar 28 Yogyakarta, NPWP :
01.337.882.1.542.000, and cash dividen for the stock (30%) for PT Kapuas Raya with
amount Rp 25.000.000
12. Pt dosky receive interest revenue as the additional income with amount of RP
36.000.000 in a year
13. Pt Dosky lend money in bank and paid interest Rp 12.000.000
14. Total expense in repair and maintenance expense Rp 10.000.000 consist of expenditure
for :
a. Expense for maintenance of Head commissariess car with amount Rp 5.000.000
b. Expense for maintenance in Companys Fotocopy machine with amount Rp
2.000.000
c. Expense for maintenance of companys operational car with mount of Rp 3.000.000
15. In Other expense consist an expense for share stockholder meeting with amount Rp
5.000.000

B. Another information
1. Credit tax for article 23 in terms of leasing and payment of dividend: Rp 2.650.000
2. Credit tax for article 22 : 130.000.000
 3. Total installment For Income tax article 25 in 2013 are Rp 15.000.000 paid every month
with the same installment , from march until December 2013

III. Stockholders list

No Name NPWP Type of Total lot Nominal per

stock lot
1 Pt ananda 01.333.222.1.541.000 Common 100.000 Rp 9000
stock
2 Yunianto 04.111.444.2.541.000 Common 50.000 Rp 9000
stock
3 Akbar 04.222.555.1.541.000 Common 100.000 Rp 9000
Perdana stock

IV. ETC

PT DOSKY Deliver Annual SPT , Income tax at limit to convey SPT order :

Arrange the fiscal reconsiliation to prepare for fiscal net income form and fill the
annual SPT for Income tax
4. Depositd less payment by SSP , if there is any less payments
5. Fill the annual SPT for the income tax for 2013