PT.

Jaya
Worksheet
31 Desember 2017

0.0 -
Balance Per Book Balance Per Audit
No. Acc DESCRIPTION
December 31, 2017 December 31, 2016

Kas Dan Setara Kas

01000010 - KAS 1,500,000 9,331,851
01000210 - Bank BII 113,550,047 32,975,036
Total Kas dan Setara Kas 115,050,047 42,306,887

Piutang
01000401 - Piutang PT. Kijang 309,973,603 510,055,919
01000410 - Piutang Affiliasi PT.JTA 1,813,957,175 955,204,477
Total Piutang 2,123,930,778 1,465,260,396

Aset Tetap
02000200 - Inventaris Kantor 16,463,150 15,813,150
02000210 - Akumulasi Depresiasi Inventaris Kantor (11,508,727) (9,434,606)
Book Value 4,954,423 6,378,544

TOTAL ASET 2,243,935,248 1,513,945,827

Hutang Usaha
3000200 - PT Gading 181,757,730
03000500 - Hutang Lain-lain 2,535,100 2,535,100
Total Hutang Usaha 184,292,830 2,535,100

Hutang Pajak
0300210-01 - VAT in (56,648,487) -
0300210-02 - VAT out 541,880,473 452,293,204
0300220 - Hutang PPh.ps.25 112,170,780 -
- Hutang PPh. Ps. 29 - 151,177
0300230 - Hutang PPh.ps.23 184,421 184,421
0300220 - Hutang PPh.ps.21 - -
Total Hutang Pajak 597,587,187 452,628,802

Kewajiban Pajak Tangguhan 404,252 404,252

PT.Jaya
Worksheet
31 Desember 2017

0.0 -
Balance Per Book Balance Per Audit
No. Acc DESCRIPTION
December 31, 2017 December 31, 2016
TOTAL LIABILITAS 782,284,269 455,568,154

EQUITAS :
0300220 - Modal 501,000,000 501,000,000
04500000-7 - Laba Rugi 2007 261,512,630 261,512,630
04500000-8 - Laba Rugi 2008 92,069,758 92,069,758
04500000-9 - Laba Rugi 2009 118,345,449 118,345,449
04500000-9 - Laba Rugi Tahun Lalu 85,449,836 8,523,171
04500000-10 - Laba Rugi Tahun Berjalan 403,273,306 76,926,665
Total Equitas 1,461,650,979 1,058,377,673

TOTAL LIABILITAS & EKUITAS 2,243,935,248 1,513,945,827

Revenue
0500100 - Pendapatan BM 5,263,565,430 3,958,940,350
Total Revenue 5,263,565,430 3,958,940,350

COGS/ Cost And Servise

060000000 - Biaya Operasional BM 3,097,295,709 2,649,502,771
06000200 - Biaya Clearance Nota Bongkar 23,335,000 17,000,000
6000400 - Biaya Solar 85,748,333
06000500 - Biaya Bongkar Batu Bara 948,361,918 708,096,343
06000600 - Biaya Administrasi & Keamanan Kapal 141,943,336 114,956,190
06000300 - Biaya Gaji 223,735,590 170,735,934
Total COGS/Cost And Servise 4,520,419,886 3,660,291,238

Beban Administrasi & Umum

06000300 - Biaya Gaji - -
06500100 - Biaya Transportasi Meal 63,987,730 77,545,277
06500101 - Biaya RumahTangga kantor 6,910,229 6,551,519
06500102 - Biaya Entertainment 8,179,604 9,319,450
06500103 - Biaya Pengobatan karyawan 353,000 -
06500130 - Biaya PPh.ps.21 14,833,948 7,539,702
06500142 - Biaya Audit Legal danKonsultan 37,000,000 25,000,000
PT.Jaya
Worksheet
31 Desember 2017

0.0 -
Balance Per Book Balance Per Audit
No. Acc DESCRIPTION
December 31, 2017 December 31, 2016
06500150 - Biaya Sumbangan / Iuran 10,035,000 12,595,000
06500200 - Biaya Telepon, Internet dan Koran 14,954,019 18,362,844
06500300 - Biaya Listrik & Air 6,502,423 7,733,347
06500400 - Biaya Maintenance Kendaraan 6,866,000 7,269,200
06500401 - Biaya Maintenance Peralatan Kantor 1,735,000 1,845,000
06500500 - Biaya Pengurusan Dokumen 8,582,500 6,252,000
06500600 - Biaya Depresiasi Aktiva 2,074,121 1,730,029
06500700 - Biaya ATK, Fotocopy, Cetakan 8,577,800 12,010,450
06500750 - Biaya Sewa Rumah/Mess 10,767,700 10,688,904
06501000 - Biaya Lain-lain - -
Total Beban Administrasi & Umum 201,359,074 204,442,722

Other Income
- Pendapatan Jasa Giro 639,129 1,112,107
Total Other Income 639,129 1,112,107

Other Expenses
06500800 - Biaya Bank 507,000 557,000
06500802 - Biaya Pajak Jasa Giro 127,822
06501000 - Biaya Lain-lain 2,500,000
Total Other Expenses 3,134,822 557,000

LABA (RUGI) SEBELUM PAJAK 539,290,777 94,761,497

PAJAK PENGHASILAN :
- PPh 25/29 (Income Tax) 136,017,471 17,430,580
- Pajak Tangguhan - 404,252

LABA (RUGI) SETELAH PAJAK 403,273,306 76,926,665