Deductible Taxable Keterangan

Kantin OK - semua boleh makan

Mess Karyawan - - kec. Di tempat terpencil
Parcel - -
THR (uang) OK OK
Voucher Makanan - -
Klinik OK -
Premi asuransi OK OK
PPh Pasal 21 Pegawai:
- Tunjangan OK OK
- Ditanggung - -
Perjalanan Dinas OK Uang saku
Kendaraan Dinas
- Sedan, van 50% -
- Parkir di rumah 50% -
- Parkir di kantor OK -
Telpon Kantor OK -
HP 50% -
Seragam Security OK -
Seragam Receiptionist - -
Alat Keamanan Kerja OK -
Seragam Buruh OK -
Omset Th 2015 5M Jual Sandal

L/R Th 2016 Kondisi I Kondisi II Kondisi III

Penghasilan Bruto 4,000,000,000 6,000,000,000 58,000,000,000
Biaya Fiskal 3,000,000,000 5,000,000,000 57,000,000,000
Laba Fiskal 1,000,000,000 1,000,000,000 1,000,000,000

PKP
- Dapat Fasilitas 1,000,000,000 800,000,000
- Tdk Dpt Fasilitas 200,000,000 1,000,000,000
PPh Terutang
- Dapat Fasilitas 125,000,000 100,000,000
- Tdk Dpt Fasilitas 50,000,000 250,000,000

PPh Terutang? 125,000,000 250,000,000

A 30,625,000 30,625,000 61,250,000 Saras
B 40,000,000 250,000,000 250,000,000 Nur Endah
C 125,000,000 150,000,000 250,000,000 Syifaa Rahayu Allifah
D 125,000,000 125,000,000 250,000,000 Intan Noviyanti
Omset Th 2015 4,8 M Jual Sandal Usaha sudah jalan sejak 2011

L/R Th 2016 Kondisi I Kondisi II Kondisi III

Penghasilan 4,000,000,000 6,000,000,000 58,000,000,000
Biaya Fiskal 3,000,000,000 5,000,000,000 57,000,000,000
Laba Fiskal 1,000,000,000 1,000,000,000 1,000,000,000

PPh Terutang?
A 40,000,000 60,000,000 580,000,000 Syarah
B
C
D
Omset Th 2015 Jual Sandal Usaha jalan sejak 1 Januari 2016

L/R Th 2016 Kondisi I Kondisi II Kondisi III

Penghasilan 4,000,000,000 6,000,000,000 58,000,000,000
Biaya Fiskal 3,000,000,000 5,000,000,000 57,000,000,000
Laba Fiskal 1,000,000,000 1,000,000,000 1,000,000,000

PPh Terutang?
A - - - Syarah
B 40,000,000 150,000,000 250,000,000 Cucu
C
D
Benar 125,000,000 150,000,000 250,000,000 Syifaa Rahayu Allifah
1 A 50,000,000 Indra PP 46/2013
B 65,000,000 Intan
C

Kapan Bayar?
A 15-Mar-15 50,000,000 X
B 1/15/2015 50,000,000 X
C 2/15/2014 4,000,000
3/15/2014 4,500,000
s.d. 15-01-15

NPWP yg dipakai untuk bayar?

A 443,000 2
B 443,001 3
C bagi dua
 L/R Komersial Koreksi Fiskal L/R Fiskal
(+) (-)
Penjualan 38,000,000,000 1,000,000,000 39,000,000,000 Istimewa/Kewajaran
Retur Penjualan (1,500,000,000) 550,000,000 (950,000,000) Cadangan
Penjualan Neto 36,500,000,000 38,050,000,000

HPP
Persediaan awal 1,500,000,000 1,500,000,000
Pembelian 34,000,000,000 34,000,000,000
Persediaan akhir (2,000,000,000) (2,000,000,000)
Total HPP 33,500,000,000 33,500,000,000
Laba Bruto 3,000,000,000 4,550,000,000

Biaya Administrasi & Umum

Biaya Gaji 850,000,000 250,000,000 600,000,000 Natura
Biaya Penyusutan 130,800,000 21,183,333 19,600,000 129,216,667 Komersial diatas fiskal
Biaya Sewa Kendaraan 27,300,000 16,000,000 11,300,000 Direktur
Biaya Iklan 45,000,000 45,000,000 - Dafnom (Natura)
Cadangan Piutang Tak Terta 150,000,000 150,000,000 - Cadangan
Biaya ATK dan fotocopy 86,000,000 86,000,000
Biaya Jamuan Makan 5,000,000 5,000,000 - Dafnom (Natura)
Retribusi Daerah 25,000,000 25,000,000
Biaya Listrik 80,000,000 80,000,000
Biaya Telepon 125,000,000 6,250,000 118,750,000 Natura
Biaya Kendaraan 350,000,000 100,000,000 250,000,000 Direksi
Angsuran PPh Pasal 25 69,000,000 69,000,000 - PPh
Biaya Sumbangan 55,000,000 25,000,000 30,000,000 Sumbangan
Total Biaya 1,998,100,000 2,237,433,333 19,600,000 1,330,266,667
Laba Neto Usaha 1,001,900,000 3,219,733,333

Penghasilan dr luar usaha 1,070,000,000 630,000,000 440,000,000

Biaya dr luar usaha
Rugi selisih kurs 135,000,000 135,000,000
Pengh. Neto dr Luar Us 935,000,000 305,000,000
Laba Neto Komersial 1,936,900,000 3,524,733,333

Pengh. Neto Fiskal 3,524,733,000

Kompensasi Rugi Fiskal 240,000,000
PKP 3,284,733,000

Dpt Fasilitas Non Fasilitas Total

PKP 414,368,420 2,870,364,580 3,284,733,000
PPh Terutang 51,796,053 717,591,145 769,387,197
Kredit Pajak DN (Dipotong/Dipungut Pihak Lain) 19,500,000 749,887,197
Angsuran PPh Pasal 25 69,000,000
PPh KB / N / (LB) 680,887,197

Pengh. Angsuran PPh Pasal 25

Dasar (PKP) 3,284,733,000
Kompensasi Rugi Fiskal Th Berjalan -
PKP 3,284,733,000

Dpt Fasilitas Non Fasilitas Total

PKP 414,368,420 2,870,364,580 3,284,733,000
PPh Terutang 51,796,053 717,591,145 769,387,197
Kredit Pajak DN (Dipotong/Dipungut Pihak Lain) 19,500,000
PPh yg harus dibayar sendiri 749,887,197
Angsuran PPh Pasal 25 62,490,600
Istimewa/Kewajaran

Komersial diatas fiskal

Dafnom (Natura)

Dafnom (Natura)

Sumbangan
Biaya Penyusutan Nilai Perolehan Komersial Fiskal Koreksi + Koreksi -
Komputer 45,000,000 5 9,000,000 4 11,250,000 2,250,000
Telepon 4,200,000 3 1,400,000 4 1,050,000 350,000
Sepeda Motor 54,000,000 10 5,400,000 8 6,750,000 1,350,000
Truk 240,000,000 10 24,000,000 8 30,000,000 6,000,000
Sedan 200,000,000 6 33,333,333 8 12,500,000 20,833,333
Gd. Kantor 1,000,000,000 25 40,000,000 20 50,000,000 10,000,000
21,183,333 19,600,000