LABA KOMERSIAL 3,750,000,000

KOREKSI FISCAL POSITIF

SANKSI ADMINISTRASI PAJAK 25,000,000
SKPKB PPN 45,000,000
BIAYA JAMUAN MAKAN 32,000,000
BEBAN PENYUSUTAN 20,293,296
ENDING INVENTORY 3,750,000
126,043,296

KOREKSI FISCAL NEGATIF

KEUNTUNGAN PENJUALAN SAHAM 200,000,000
JASA GIRO 100,000,000
300,000,000

LABA FISCAL 3,576,043,296

PENGHASILAN KENA PAJAK 3,576,043,000

PAJAK PENGHASILAN TERUTANG ?

PKP MENDAPAT FASILITAS 1,159,876,100 12.50%

PKP TIDAK MENDAPAT FASILITAS 2,416,166,900 25%
3,576,043,000
PPh TERURANG
KREDIT PAJAK
PPh PASAL 22 IMPOR

CIF 116,964,000
NILAI IMPOR 140,356,800
PPh PASAL 22 IMPOR 7.50% 140,356,800 10,526,760

PPh PASAL 23 15,000,000

PPh PASAL 25 24,000,000
BATASAN MAKSIMUM PPh 24 4,000,000

PPh KURANG BAYAR (PPh PASAL 29)

 KETERANGAN

NON DEDUCTABLE EXPENSE

NON DEDUCTABLE EXPENSE
NON DEDUCTABLE EXPENSE
PERBEDAAN METODE DAN MASA MANFAAT
PERBEDAAN METODE PERSEDIAAN

PENGHASILAN OBJEK PAJAK FINAL

PENGHASILAN OBJEK PAJAK FINAL

144,984,512
604,041,725

749,026,238

53,526,760
695,499,478
MENURUT KOMERSIAL/ AKUNTANSI
STRAIGHT-LINE METHOD
TAHUN 2013
JENIS TAHUN HARGA PEROLEHAN NILAI RESIDU DPP

MOBIL AVANZA 5/5/2008 140,000,000 40,000,000 100,000,000

MOBIL INOVA 15/3/2007 225,000,000 75,000,000 150,000,000
PERALATAN KANTOR 1/11/2007 60,000,000 5,000,000 55,000,000
PERALATAN KANTOR 16/7/2008 40,000,000 2,500,000 37,500,000
MENURUT KOMERSIAL
STRAIGHT-LINE METHOD
TAHUN HARGA PEROLEHAN NILAI RESIDU DPP
(1) (2) (3) (4=2-3)
MOBIL AVANZA 5/5/2008 140,000,000 40,000,000 100,000,000
2009 140,000,000 40,000,000 100,000,000
2010 140,000,000 40,000,000 100,000,000
2011 140,000,000 40,000,000 100,000,000
2012 140,000,000 40,000,000 100,000,000
2013 140,000,000 40,000,000 100,000,000
MENURUT FISCAL
DECLINING METHOD
TAHUN HARGA PEROLEHAN NILAI RESIDU DPP
(1) (2) (3) (4=2-3)
MOBIL AVANZA 5/5/2008 140,000,000 - 140,000,000
2009 140,000,000 - 116,666,667
2010 140,000,000 - 87,500,000
2011 140,000,000 - 65,625,000
2012 140,000,000 - 49,218,750
2013 140,000,000 - 36,914,063

MOBIL AVANZA KOREKSI FISCAL (+)

MENURUT KOMERSIAL
STRAIGHT-LINE METHOD
TAHUN HARGA PEROLEHAN NILAI RESIDU DPP
(1) (2) (3) (4=2-3)
PERALATAN KANTOR 1/11/2007 60,000,000 5,000,000 55,000,000
2008 60,000,000 5,000,000 55,000,000
2009 60,000,000 5,000,000 55,000,000
2010 60,000,000 5,000,000 55,000,000
2011 60,000,000 5,000,000 55,000,000
2012 60,000,000 5,000,000 55,000,000
2013
MENURUT FISCAL
DECLINING METHOD
TAHUN HARGA PEROLEHAN NILAI RESIDU DPP
(1) (2) (3) (4=2-3)
PERALATAN KANTOR 1/11/2007 60,000,000 - 60,000,000
2008 60,000,000 - 55,000,000
2009 60,000,000 - 27,500,000
2010 60,000,000 - 13,750,000
31/10/2011 60,000,000 - 6,875,000
2012
2013

PERALATAN KANTOR KOREKSI FISCAL (+)

MENURUT KOMERSIAL
STRAIGHT-LINE METHOD
TAHUN HARGA PEROLEHAN NILAI RESIDU DPP
(1) (2) (3) (4=2-3)
MOBIL INOVA 15/3/2007 225,000,000 75,000,000 150,000,000
2008 225,000,000 75,000,000 150,000,000
2009 225,000,000 75,000,000 150,000,000
2010 225,000,000 75,000,000 150,000,000
2011 225,000,000 75,000,000 150,000,000
2012 225,000,000 75,000,000 150,000,000
2013 225,000,000 75,000,000 150,000,000

MENURUT FISCAL
DECLINING METHOD
TAHUN HARGA PEROLEHAN NILAI RESIDU DPP
(1) (2) (3) (4=2-3)
MOBIL INOVA 15/3/2007 225,000,000 - 225,000,000
2008 225,000,000 - 178,125,000
2009 225,000,000 - 133,593,750
2010 225,000,000 - 100,195,313
2011 225,000,000 - 75,146,484
2012 225,000,000 - 56,359,863
2013 225,000,000 - 42,269,897

MOBIL INOVA KOREKSI FISCAL (+)

MENURUT KOMERSIAL
STRAIGHT-LINE METHOD
 TAHUN HARGA PEROLEHAN NILAI RESIDU DPP
(1) (2) (3) (4=2-3)
PERALATAN KANTOR II 16/7/2008 40,000,000 2,500,000 37,500,000
2009 40,000,000 2,500,000 37,500,000
2010 40,000,000 2,500,000 37,500,000
2011 40,000,000 2,500,000 37,500,000
2012 40,000,000 2,500,000 37,500,000
2013 40,000,000 2,500,000 37,500,000

MENURUT FISCAL
DECLINING METHOD
TAHUN HARGA PEROLEHAN NILAI RESIDU DPP
(1) (2) (3) (4=2-3)
PERALATAN KANTOR II 16/7/2008 40,000,000 - 40,000,000
2009 40,000,000 - 30,000,000
2010 40,000,000 - 15,000,000
2011 40,000,000 - 7,500,000
JUNI 2012 40,000,000 - 3,750,000
2013

PERALATAN KANTOR II KOREKSI FISCAL (+)

TOTAL KOREKSI FISCAL (+)

 TARIF BIAYA PENYUSUTAN AKUMULASI PENY NILAI BUKU

14.29% 14,285,714 14,285,714 125,714,286

14.29% 21,428,571 21,428,571 203,571,429
20.00% 11,000,000 11,000,000 49,000,000
20.00% 7,500,000 7,500,000 32,500,000

TARIF BIAYA PENYUSUTAN AKUMULASI PENY NILAI BUKU

(5) (6=4X5) (7=AKUMULASI 6) (8=2-7)
14.29% 9,523,810 9,523,810 130,476,190
14.29% 14,285,714 23,809,524 116,190,476
14.29% 14,285,714 38,095,238 101,904,762
14.29% 14,285,714 52,380,952 87,619,048
14.29% 14,285,714 66,666,667 73,333,333
14.29% 14,285,714 80,952,381 59,047,619

TARIF BIAYA PENYUSUTAN AKUMULASI PENY NILAI BUKU

(5) (6=4X5) (7=AKUMULASI 6) (8=2-7)
25% 23,333,333 23,333,333 116,666,667
25% 29,166,667 52,500,000 87,500,000
25% 21,875,000 74,375,000 65,625,000
25% 16,406,250 90,781,250 49,218,750
25% 12,304,688 103,085,938 36,914,063
25% 9,228,516 112,314,453 27,685,547

I FISCAL (+) 5,057,199

TARIF BIAYA PENYUSUTAN AKUMULASI PENY NILAI BUKU

(5) (6=4X5) (7=AKUMULASI 6) (8=2-7)
20.00% 1,833,333 1,833,333 58,166,667
20.00% 11,000,000 12,833,333 47,166,667
20.00% 11,000,000 23,833,333 36,166,667
20.00% 11,000,000 34,833,333 25,166,667
20.00% 11,000,000 45,833,333 14,166,667
20.00% 9,166,667 55,000,000 5,000,000
-
 TARIF BIAYA PENYUSUTAN AKUMULASI PENY NILAI BUKU
(5) (6=4X5) (7=AKUMULASI 6) (8=2-7)
50% 5,000,000 5,000,000 55,000,000
50% 27,500,000 32,500,000 27,500,000
50% 13,750,000 46,250,000 13,750,000
50% 6,875,000 53,125,000 6,875,000
100% 6,875,000 60,000,000 -
-
-

I FISCAL (+) -

TARIF BIAYA PENYUSUTAN AKUMULASI PENY NILAI BUKU

(5) (6=4X5) (7=AKUMULASI 6) (8=2-7)
14.29% 17,857,143 17,857,143 207,142,857
14.29% 21,428,571 39,285,714 185,714,286
14.29% 21,428,571 60,714,286 164,285,714
14.29% 21,428,571 82,142,857 142,857,143
14.29% 21,428,571 103,571,429 121,428,571
14.29% 21,428,571 125,000,000 100,000,000
14.29% 21,428,571 146,428,571 78,571,429

TARIF BIAYA PENYUSUTAN AKUMULASI PENY NILAI BUKU

(5) (6=4X5) (7=AKUMULASI 6) (8=2-7)
25% 46,875,000 46,875,000 178,125,000
25% 44,531,250 91,406,250 133,593,750
25% 33,398,438 124,804,688 100,195,313
25% 25,048,828 149,853,516 75,146,484
25% 18,786,621 168,640,137 56,359,863
25% 14,089,966 182,730,103 42,269,897
25% 10,567,474 193,297,577 31,702,423

I FISCAL (+) 10,861,097

 TARIF BIAYA PENYUSUTAN AKUMULASI PENY NILAI BUKU
(5) (6=4X5) (7=AKUMULASI 6) (8=2-7)
20.00% 3,125,000 3,125,000 36,875,000
20.00% 7,500,000 10,625,000 29,375,000
20.00% 7,500,000 18,125,000 21,875,000
20.00% 7,500,000 25,625,000 14,375,000
20.00% 7,500,000 33,125,000 6,875,000
20.00% 4,375,000 37,500,000 2,500,000

TARIF BIAYA PENYUSUTAN AKUMULASI PENY NILAI BUKU

(5) (6=4X5) (7=AKUMULASI 6) (8=2-7)
50% 10,000,000 10,000,000 30,000,000
50% 15,000,000 25,000,000 15,000,000
50% 7,500,000 32,500,000 7,500,000
50% 3,750,000 36,250,000 3,750,000
100% 3,750,000 40,000,000 -
-

I FISCAL (+) 4,375,000

20,293,296
MENURUT KOMERSIAL
LIFO & PERPETUAL
TANGGAL TRANSAKSI SALDO AWAL
QUANTITY PRICE QUANTITY PRICE
08/01/2013 BEGINNING INVENTORY 250 850,000
11/04/2013 PURCHASE 750 975,000
25/05/2013 PURCHASE 850 900,000
28/06/2013 SALES 800 900,000
STOCK 250 850,000
750 975,000
50 900,000
06/08/2013 SALES 50 900,000
750 975,000
50 850,000
850
STOCK 200 850,000
18/11/2013 STOCK HILANG 125 850,000
STOCK 75 850,000
ENDING INVENTORY KOMERSIAL 63,750,000

MENURUT FISCAL
FIFO & PERPETUAL

TANGGAL TRANSAKSI SALDO AWAL

QUANTITY PRICE QUANTITY PRICE
08/01/2013 BEGINNING INVENTORY 250 850,000
11/04/2013 PURCHASE 750 975,000
25/05/2013 PURCAHSE 850 900,000
28/06/2013 SALES 250 850,000
550 975,000
800
STOCK 200 975,000
850 900,000
06/08/2013 SALES 200 975,000
650 900,000
850
STOCK 200 900,000
18/11/2013 STOCK HILANG 125 900,000
STOCK 75 900,000
ENDING INVENTORY FISCAL 67,500,000

KOREKSI FISCAL (+) 3,750,000

BERITA ACARA DARI KEPOLISIAN
 NO URAIAN DEBET

A PAJAK KELUARAN 40,000,000

PPN LEBIH BAYAR 10,000,000
PAJAK KELUARAN PEMUNGUT
PAJAK MASUKAN

CONTOH PENJUALAN NON PEMUNGUT

KAS 220,000,000
PENJUALAN
PAJAK KELUARAN

CONTOH PENJUALAN KPD PEMUNGUT

KAS 200,000,000
PAJAK KELUARAN PEMUNGUT 20,000,000
PENJUALAN
PAJAK KELUARAN

CONTOH PEMBELIAN
PEMBELIAN 300,000,000
PAJAK MASUKAN 30,000,000
KAS

CONTOH PPN KURANG BAYAR

PAJAK KELUARAN 40,000,000
PAJAK KELUARAN PEMUNGUT
PAJAK MASUKAN
PPN KURANG BAYAR

CONTOH SAAT PENYETORAN PPN KB

PPN KURANG BAYAR 5,000,000
KAS

B SAAT PENYETORAN
UTANG PPh 21 22,798,000
KAS

SAAT PEMBAYARAN GAJI & PPh 21

GAJI 500,000,000
KAS
UTANG PPh 21
C SAAT PEMBELIAN IMPOR
MESIN 140,356,800
PPh 22 IMPOR 10,526,760
PAJAK MASUKAN IMPOR 14,035,680
KAS

D SAAT PEMBAYARAN JASA KONSULTAN PAJAK (FIRMA)

BIAYA JASA KONSULTAN PAJAK 5,000,000
KAS
UTANG PPh 23

SAAT PENYETORAN PPh 23

UTANG PPh 23 100,000
KAS

E SAAT PEMBAYARAN STP PPh 25

PPh 25 DIBAYAR DIMUKA 2,000,000
BIAYA SANKSI ADM STP 160,000
KAS

SAAT SPT TAHUNAN PPh BADAN

PPh TERUTANG/ PAJAK KINI 749,026,238
PPh 22 IMPOR
PPh 23 DIBAYAR DIMUKA
PPh 25 DIBAYAR DIMUKA
PPh 24
PPh PASAL 29

SAAT PENYETORAN PPh 29

PPh PASAL 29 695,499,478
KAS

PPh 24
BIAYA PPh 24 1,500,000
PPh 24

PAJAK RESTORAN
KAS 5,500
PENDAPATAN
 UTANG PAJAK PEMBANGUNAN I (PBnI)

SAAT PENYETORAN KE DISPENDA

UTANG PAJAK PEMBANGUNAN I (PBnI) 500
KAS

PAJAK TANGGUHAN
ASET PAJAK TANGGUHAN 5,036,030
PENGHASILAN PAJAK TANGGUHAN
KREDIT KETERANGAN

NERACA/ASET LANCAR
20,000,000
30,000,000

200,000,000
20,000,000

200,000,000
20,000,000

330,000,000

10,000,000
25,000,000
5,000,000

5,000,000

22,798,000

477,202,000
22,798,000
 NILAI IMPOR

164,919,240

4,900,000
100,000

100,000

NERACA/ ASET LANCAR

LAP LABA RUGI/ BIAYA/ KOREKSI FISCAL (+)
2,160,000

10,526,760
15,000,000
24,000,000
4,000,000
695,499,478

695,499,478

LAP LABA RUGI/ BIAYA/ KOREKSI FISCAL (+)

1,500,000

5,000
 500

500

5,036,030
KOREKSI FISCAL POSITIF
SANKSI ADMINISTRASI PAJAK 25,000,000
SKPKB PPN 45,000,000
BIAYA JAMUAN MAKAN 32,000,000
BEBAN PENYUSUTAN 20,293,296
ENDING INVENTORY 3,750,000
126,043,296

KOREKSI FISCAL NEGATIF

KEUNTUNGAN PENJUALAN SAHAM 200,000,000
JASA GIRO 100,000,000
300,000,000

BEDA TETAP
BEDA WAKTU

PAJAK TANGGUHAN
BEDA WAKTU MENDAPAT FASILITAS 7,798,353
BEDA WAKTU TDK MENDAPAT FASILITAS 16,244,943
24,043,296
PAJAK PENGHASILAN TANGGUHAN/ DEFFERED TAX

LAPORAN LABA RUGI

LABA BERSIH SEBELUM PAJAK 3,750,000,000

DIKURANGI
PPh TERUTANG/ PAJAK KINI 749,026,238
PENGHASILAN PAJAK TANGGUHAN (5,036,030)
743,990,208
LABA BERSIH SETELAH PAJAK 3,006,009,792
BEDA TETAP BEDA WAKTU
25,000,000
45,000,000
32,000,000
20,293,296
3,750,000

(200,000,000)
(100,000,000)

(198,000,000)
24,043,296

12.50% 974,794
25% 4,061,236

5,036,030
a PPN
PAJAK KELUARAN 40,000,000
PAJAK KELUARAN PEMUNGUT (20,000,000)
PK YANG DIPUNGUT SENDIRI 20,000,000
PAJAK MASUKAN (30,000,000)
LEBIH BAYAR (10,000,000)