Kertas Kerja

Rekonsiliasi Laporan Keuangan Laba/Rugi Fiskal

Periode……………………

Lap. Laba/ Rugi Koreksi

Perkiraan
Komersial (Rp) Negatif
Penjualan kotor Rp 178,750,000,000
Discount Rp 4,485,000,000
Penjualan bersih Rp 174,265,000,000
Harga pokok penjualan
Sediaan barang awal Rp 18,200,000,000
Pembelian barang Rp 81,250,000,000
Barang siap dijual Rp 99,450,000,000
Persediaan akhir -Rp 11,635,000,000
Harga pokok penjualan Rp 87,815,000,000
Laba kotor usaha Rp 86,450,000,000
Beban usaha
B. gaji karyawan Rp 25,441,000,000
B. listrik, air & telfon Rp 5,130,000,000
B. promosi Rp 1,495,000,000
B. asuransi Rp 1,462,500,000
B. alat tulis Rp 812,500,000
B. penyusutan peralatan Rp 1,350,000,000 Rp 1,350,000,000
B. penyusutan gedung Rp 4,500,000,000
B. penyusutan kendaraan Rp 1,500,000,000 Rp 375,000,000
B. konsultasi pajak Rp 585,000,000
B. bunga Rp 4,095,000,000
B. STNK, PBB, retribusi Rp 145,665,000
Jumlah biaya usaha Rp 46,516,665,000
Laba bersih usaha Rp 39,933,335,000
Pendapatan diluar usaha
Gaji PT. Iman Sejahtera Rp 1,767,610,000
Deviden PT. Anugerah Rp 3,250,000,000 Rp 3,250,000,000
Pendapatan bunga Rp 2,028,000,000 Rp 730,000,000
Penghasilan netto istri Rp 4,550,390,000
Pendapatan diluar usaha Rp 11,596,000,000
Laba bersih usaha Rp 51,529,335,000
Pajak penghasilan Rp 14,908,800,500
Laba setelah pajak Rp 36,620,534,500
 Kertas Kerja
Rekonsiliasi Neraca Fiskal
Periode……………………

Koreksi
perkiraan Lap. Rugi/ Laba Komersial (Rp)
Negatif
Aset Lancar
Kas Rp 14,400,000,000
Bank Rp 40,000,000,000
Piutang Usaha Rp 34,080,000,000
Sediaan Barang Rp 8,950,000,000
Pph Dibayar Dimuka Rp 4,056,840,000
Investasi Saham Rp 7,650,000,000
Total Aset Lancar Rp 109,136,840,000
Tanah Rp 14,560,000,000
Gedung Rp 38,250,000,000
Kendaraan Rp 13,500,000,000
Peralatan Toko Rp 5,850,000,000
Total Asset Tetap Rp 72,160,000,000
Total Asset Rp 181,296,840,000
Kewajiban dan Ekuitas
Kewajiban
Hutang Usaha Rp 54,560,000,000
Hutang Bank Rp 15,675,000,000
Hutang Lain-Lain Rp 3,453,030,500
Jumlah Kewajiban Rp 73,688,030,500
Ekuitas
Tn. Abidin Rp 107,608,809,500
Kewajiban / Ekuitas Rp 181,296,840,000

Kertas Kerja
Rekonsiliasi Laporan Keuangan Laba/Rugi Fiskal
Periode……………………

Koreksi
Perkiraan Ekuitas Komersial
 Perkiraan Ekuitas Komersial
Negatif
So. Ekuitas Awal 2015 Rp 92,708,275,000
Laba Tahun Berjalan Rp 36,620,534,500
Penambahan Modal Rp 129,328,809,500
Prive Rp 12,500,000,000
Modal Akhir Rp 116,828,809,500
Koreksi
Lap. Laba/Rugi Fiskal
Positif
Rp 178,750,000,000
Rp 4,485,000,000
Rp 174,265,000,000
Rp -
Rp 18,200,000,000
Rp 81,250,000,000
Rp 99,450,000,000
-Rp 11,635,000,000
Rp 87,815,000,000
Rp 86,450,000,000

Rp 610,280,000 Rp 24,830,720,000
Rp 5,130,000,000
Rp 75,000,000 Rp 1,420,000,000
Rp 143,500,000 Rp 1,319,000,000
Rp 812,500,000
Rp -
Rp 2,250,000,000 Rp 2,250,000,000
Rp 1,875,000,000
Rp 585,000,000
Rp 4,095,000,000
Rp 145,665,000
Rp 42,462,885,000
Rp 43,987,115,000

Rp 1,767,610,000
Rp -
Rp 1,298,000,000
Rp 4,550,390,000
Rp 7,616,000,000 126000000
Rp 51,603,115,000
Rp 15,388,134,500
Rp 36,214,980,500
Koreksi
Lap. Laba/ Rugi Fiskal (Rp)
Positif

Koreksi
Ekuitas Fiskal
 Ekuitas Fiskal
Positif
pkp Rp 51,603,115,000
PTKP

wajib pajak Rp 54,000,000

kawin Rp 4,500,000
3 anak Rp 13,500,000
istri bekerja Rp 54,000,000
Rp 126,000,000
Rp 51,477,115,000

5% x 50000000 Rp 2,500,000 Rp 50,977,115,000

15% x 200000000 Rp 30,000,000 Rp 500,000,000
25% x 500000000 Rp 62,500,000
30% x 51312115000 Rp 15,293,134,500
Rp 15,388,134,500

pph kredit pph 21 Rp 97,444,000

pph22 Rp 16,240,000
pph23 Rp 19,470,000
pph 25 Rp 3,559,920,000
Rp 3,693,074,000
kurang bayar Rp 11,695,060,500