PT AUTO MOBIL kurs KMK 11,550

2013 kurs BI 11,500 11,600

1 Rugi fiskal 500,000,000
2 Impor mobil Nilai Rupiah
- cost 5,000,000
- insurance 50,000
- freight 100,000
-cif 5,150,000 59,225,000,000
-bea masuk 2,060,000 23,793,000,000
- Nilai Impor 7,210,000 83,018,000,000
- PPN 721,000 8,327,550,000
- PPnBM 3,605,000 41,637,750,000
- PPh 22 180,250 2,081,887,500
Nilai transaksi 135,065,187,500

Jurnal Debit Kredit

Mobil 83,018,000,000
PPN Masukan 8,327,550,000
Kredit PPh 22 2,081,887,500
Beban PPnBM 41,637,750,000
LC 59,225,000,000
Kas 75,840,187,500
3 Penyerahan mobil
Kas 220,000,000,000
AR 30,000,000,000
Utang PPN Keluaran 25,000,000,000
Penjualan 225,000,000,000
COGS 83,018,000,000
Mobil 83,018,000,000

4 Bayar LC 4,400,000

LC 51,040,000,000
Kas 51,040,000,000

Selisih kurs Kurs Jumlah

LC Awal 11,500 5,150,000
Pembayaran 11,600 4,400,000
Selisih - 100 750,000 - 75,000,000

5 Beban usaha
Beban 100,000,000,000
Kas 100,000,000,000
6 Angsuran PPh 25 300,000,000
Kas 300,000,000

7 Pendapatan lain-lain
Kas 170,000,000
Kredit PPh 23 30,000,000
Deviden revenue 200,000,000
Kas 60,000,000
Utang PPh Final 4 (2) 5,000,000
Utang PPN Keluaran 5,000,000
Pendapatan sewa 50,000,000

Penyusutan Fiskal Komersial Koreksi

1 Bangunan 4,000,000,000 4,200,000,000 200,000,000
2 Kelompok 1 125,000,000 125,000,000 -
3 Kelompok 2 150,000,000 150,000,000 -

Cadangan piutang tak tertagih

AR 30,000,000,000
Cadangan 100,000,000
persentase 0.3%
 BUKU BESAR
KAS Kredit PPh Pasal 23 No
75,840,187,500 1
220,000,000,000 51,040,000,000 30,000,000 2
170,000,000 100,000,000,000 Angsuran PPh 25 3
60,000,000 300,000,000 300,000,000 4
- 6,950,187,500 PPN MASUKAN 5
A/R 8,327,550,000 6
30,000,000,000 7
Kredit PPh Pasal 22 8
2,081,887,500 9
10
Letter of Credit Utang PPh Final 11
51,040,000,000 59,225,000,000 5,000,000 12
8,185,000,000 13
PPN Keluaran 14
25,000,000,000 15
5,000,000 16
25,005,000,000 17
18
Penjualan Beban PPnBM 19
225,000,000,000 41,637,750,000
Pendapatan Deviden Beban Usaha
200,000,000 100,000,000,000
Pendapatan Sewa COGS
50,000,000 83,018,000,000
Rugi Selisih Kurs
- 75,000,000

Trial Balance
Asset
Kas - 6,950,187,500
A/R 30,000,000,000
Kredit PPh 22 2,081,887,500
Kredit PPh 23 30,000,000
Angsuran PPh 25 300,000,000
PPN Masukan 8,327,550,000
33,789,250,000

Liability
LC 8,185,000,000
PPN Keluaran 25,005,000,000
PPh Final 4 (2) 5,000,000
33,195,000,000
Equity
Penjualan 225,000,000,000
Deviden revenue 200,000,000
Pendapatan sewa 50,000,000
Beban PPnBM - 41,637,750,000
COGS - 83,018,000,000
Rugi selisih kurs - 75,000,000
Beban Usaha - 100,000,000,000
519,250,000
L+E 33,714,250,000
 REKONSILIASI FISKAL
Nama Komersial + - Fiskal
Penjualan 225,000,000,000 225,000,000,000
COGS - 83,018,000,000 - 83,018,000,000
Pendapatan Kotor 141,982,000,000 141,982,000,000

Beban Usaha - 100,000,000,000 310,000,000 - 99,690,000,000

Beban PPnBM - 41,637,750,000 - 41,637,750,000
- Pendapatan dividen 200,000,000 200,000,000
- Pendapatan sewa 50,000,000 - 50,000,000 -
- Rugi selisih kurs - 75,000,000 - 75,000,000
Total - 141,462,750,000 - 141,202,750,000
Laba Bersih sebelum pajak 519,250,000 779,250,000
Kompensasi Kerugian - 500,000,000 - 500,000,000
Penghasilan Kena Pajak 19,250,000 279,250,000
Pajak Terutang 4,812,500 69,812,500
Kredit Pajak
- Pasal 22 - 2,081,887,500 - 2,081,887,500
- Pasal 23 - 30,000,000 - 30,000,000
- Angsuran Pasal 25 - 300,000,000 - 300,000,000
Pajak yang masih harus dibayar - 2,407,075,000 - 2,342,075,000

Deffered Tax Asset

Dasar pengenaan 65,000,000 selisih pajak terutang menurut fiskal & komersial
Tarif 25% 16,250,000
Keterangan

Sumbangan ulang tahun, cadangan piutang tak tertagih, penyusutan 200jt

Kena pajak Final