Aset seharga Rp 100 juta komersial ditaksir 2 tahun/5 tahun, menurut fiskal aset ini termasuk kel I

asaet awal tahun 2017

Komersial dengan umur 2 tahun Komersial dengan umur 5 tahun
Peny. Akm. Peny Nilai buku Peny. Akm. Peny Nilai buku
2017 50,000,000 50,000,000 50,000,000 20,000,000 20,000,000 80,000,000
2018 50,000,000 100,000,000 - 20,000,000 40,000,000 60,000,000
2019 20,000,000 60,000,000 40,000,000
2020 20,000,000 80,000,000 20,000,000
2021 20,000,000 100,000,000 -
BEBAN PENYUSUTAN DENGAN METODE GARIS LURUS
Peny kome 2th Peny kome5th Peny fiskal kereksi fisk 2th koreksi fis 5th
2017 50,000,000 20,000,000 25,000,000 25,000,000 (5,000,000)
2018 50,000,000 20,000,000 25,000,000 25,000,000 (5,000,000)
2019 20,000,000 25,000,000 (25,000,000) (5,000,000)
2020 20,000,000 25,000,000 (25,000,000) (5,000,000)
2021 20,000,000 - 20,000,000
-
PENYUSUTAN FISKAL GARIS LURUS PENYUSUTAN FISKAL SALDO MENURUN
Peny. Akm. Peny Nilai buku Peny. Akm. Peny Nilai buku
2017 25,000,000 25,000,000 75,000,000 50,000,000 50,000,000 50,000,000
2018 25,000,000 50,000,000 50,000,000 25,000,000 75,000,000 25,000,000
2019 25,000,000 75,000,000 25,000,000 12,500,000 87,500,000 12,500,000
2020 25,000,000 100,000,000 - 12,500,000 100,000,000 -
100,000,000 100,000,000

BEBAN PENYUSUTAN DENGAN METODE SALDO MENURUN

Peny kome 2th Peny kome5th Peny fiskal kereksi fisk 2th koreksi fis 5th
2017 50,000,000 20,000,000 50,000,000 - (30,000,000)
2018 50,000,000 20,000,000 25,000,000 25,000,000 (5,000,000)
2019 20,000,000 12,500,000 (12,500,000) 7,500,000
2020 20,000,000 12,500,000 (12,500,000) 7,500,000
2021 20,000,000 20,000,000

2017 2018 2019 2020 2021

Penjualan 100 milyar 101 milyar 102 milyar 103 milyar 104 milyar
Laba bersih sebelum pajak 2,000,000,000 2,000,000,000 2,000,000,000 2,000,000,000 2,000,000,000
Beban pajak :
Beban pajak kini 492,500,000 498,750,000 501,875,000 501,875,000 505,000,000
Beban (manfaat) Pjk tangguhan 7,500,000 1,250,000 (1,875,000) (1,875,000) (5,000,000)
Total beban pajak 500,000,000 500,000,000 500,000,000 500,000,000 500,000,000

Laba bersih setelah pajak 1,500,000,000 1,500,000,000 1,500,000,000 1,500,000,000 1,500,000,000

2017 2018 2019 2020 2021

Penjualan 100 milyar 101 milyar 102 milyar 103 milyar 104 milyar
Laba bersih komersial 2,000,000,000 2,000,000,000 2,000,000,000 2,000,000,000 2,000,000,000
Koreksif fiskal +/ (-) (30,000,000) (5,000,000) 7,500,000 7,500,000 20,000,000
Penghasilan kena pajak 1,970,000,000 1,995,000,000 2,007,500,000 2,007,500,000 2,020,000,000
Beban pajak kini 492,500,000 498,750,000 501,875,000 501,875,000 505,000,000

Entry journal :
Mengakui utanag pajak kini
2017
Beban pajak kini 492,500,000
Utang Pajak 492,500,000

Aset pajak tanagguhan 6,250,000

Manfaat pajak tangguhan 6,250,000

2018
Beban pajak kini 492,500,000
Utang Pajak 492,500,000

Aset pajak tanagguhan 6,250,000

Manfaat pajak tangguhan 6,250,000

2019
Beban pajak kini 501,875,000
Utang Pajak 501,875,000

Beban pajak tangguhan 6,250,000

Aset pajak tangguhn 6,250,000

2020
Beban pajak kini 501,875,000
Utang Pajak 501,875,000

Beban pajak tangguhan 6,250,000

Aset pajak tangguhn 6,250,000

2021
Beban pajak kini 505,000,000
Utang Pajak 505,000,000
Peny.fiskal

25000000
25000000
25000000
25000000
2,500,000,000
 LAPORAN KEUANGAN
2013 2014 2015 2016
Penjualan 100 milyar 101 milyar 101 milyar 102 milyar
Laba bersih sebelum pajak (2,500,000,000) 2,000,000,000 2,000,000,000 2,000,000,000
Beban pajak :
Beban pajak kini 0 - (375,000,000) (500,000,000)
Beban (manfaat) Pjk tangguhan (625,000,000) (500,000,000) (125,000,000) 0
Total beban pajak (625,000,000) (500,000,000) (500,000,000) (500,000,000)

Laba bersih setelah pajak (1,875,000,000) 1,500,000,000 1,500,000,000 1,500,000,000

KERTAS KERJA PENGHITUNGAN PAJAK

2013 2014 2015 2016
Penjualan 100 milyar 101 milyar 101 milyar 102 milyar
Laba bersih sebelum pajak (2,500,000,000) 2,000,000,000 2,000,000,000 2,000,000,000
Beban pajKoreksi fiskal (2,000,000,000) (500,000,000)
penghasilan kena pajak 0 - 1,500,000,000 -

Beban pajak kini - - (375,000,000) (500,000,000)

Manfaat pajak kini (625,000,000) (500,000,000) (125,000,000) 0
Beban pajak total (500,000,000) (500,000,000) (500,000,000)

2013
Beban pajak kini 0
utang pajak kini 0

Aset pajak tangguhan 625,000,000

Manfaat pajak tangguhan 625,000,000

2014
Beban pajak kini 500,000,000
utang pajak kini 0

Aset pajak tangguhan 500,000,000

Manfaat pajak tangguhan 500,000,000

2015
Beban pajak kini 375,000,000
utang pajak kini 375,000,000

Beban pajak tangguhan 125,000,000

Aset pajak tangguhan 125,000,000
 2016
Beban pajak kini 500,000,000
utang pajak kini 500,000,000

Beban pajak tangguhan

Aset pajak tangguhan

2017
Beban pajak kini 500,000,000
utang pajak kini 500,000,000

Beban pajak tangguhan

Aset pajak tangguhan
 2017 2018
103 milyar 104 milyar
2,000,000,000 2,000,000,000

(500,000,000) (500,000,000)
0
(500,000,000) (500,000,000)

1,500,000,000 1,500,000,000

2017 2018
103 milyar 104 milyar
2,000,000,000 2,000,000,000

- -

(500,000,000) (500,000,000)
0 0
(500,000,000) (500,000,000)