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PT.

Aman Sentosa Harmonis Bahagia


Perhitungan Koreksi Fiskal
Per 31 Desember 2017

Koreksi Fiskal
Negatip Positip

1. Penghasilan Neto Komersial


a. Peredaran Usaha

Sales 40,548,149,863 40,548,149,863


Total sales 40,548,149,863 - - 40,548,149,863

b. Harga Pokok Penjualan

Cost of sales :
Raw Materials Used 15,100,843,677 15,100,843,677

Direct Labor
Salary and Wages 2,494,334,792 2,494,334,792
THR & Bonus 649,035,947 649,035,947
Jamsostek 127,050,927 127,050,927
Overtime 140,140,074 140,140,074
Employee Benefit 56,344,335 56,344,335

Total Direct Labor 3,466,906,075 - - 3,466,906,075

Factory Overhead 8,555,164,883 8,555,164,883

Total Manufacturing Cost 27,122,914,635 - 27,122,914,635

Work In Proses
At beginning of year 271,784,133 271,784,133
At end of year (565,707,230) (565,707,230)
(293,923,097) - - (293,923,097)

Cost of Goods Manufactured 26,828,991,538 - - 26,828,991,538

Finished Goods
At beginning of year 422,162,601 422,162,601
At end of year (373,527,034) (373,527,034)
48,635,567 - - 48,635,567

Total Cost of sales 26,877,627,105 - - 26,877,627,105


Gross profit 13,670,522,758 - - 13,670,522,758

c. Biaya Usaha Lainnya

Operating expense :

Selling expense :

Royalty and comission 1,605,550,753 1,605,550,753


Freight-out 883,125,185 883,125,185

Total selling expense 2,488,675,938 - - 2,488,675,938

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PT. Aman Sentosa Harmonis Bahagia
Perhitungan Koreksi Fiskal
Per 31 Desember 2017

Koreksi Fiskal
Negatip Positip

Biaya-biaya lainnya :
Administration expenses:

Gaji :
Salary and wages 722,357,608 722,357,608
THR & Bonus 145,989,931 145,989,931
Jamsostek/Premi Asuransi kesehatan 28,937,446 28,937,446
Medical 115,275,938 115,275,938
Pesion allowance 520,467,174 520,467,174
Employee benefits (Perumahan,Transport,) 110,929,554 110,929,554
Director salaries 971,491,276 971,491,276
Total Gaji 2,615,448,927 - 2,615,448,927

Jasa -
Professional fee 313,843,324 313,843,324

Others :
Postage and stationery 310,658,349 310,658,349
Maitenance and building rental 245,972,214 245,972,214
Tax expenses 235,467,445 235,467,445
Depreciation 161,848,753 161,848,753
Vehicle running cost 137,135,641 137,135,641
Travel and transportation 70,570,710 70,570,710
Training and recruitment 69,418,650 69,418,650
Insurance 39,495,862 39,495,862
Entertainment and donations 33,746,544 33,746,544
Water and electricity 16,490,785 16,490,785
Repairs and maintenance 9,059,470 9,059,470
Office equipment 110,694,882 110,694,882
Miscellaneous 296,133,557 296,133,557
Total Others 1,736,692,862 - - 1,736,692,862

Total Administration expenses 4,665,985,113 - - 4,665,985,113

Total Selling & Administration expense 7,154,661,051 - - 7,154,661,051


d. Penghasilan Neto dari Usaha 6,515,861,707 - - 6,515,861,707

e. Penghasilan Neto dari luar usaha


-
Other expenses:
Interest expense
Bank charge 90,613,185 - 90,613,185
Total Others Expenses 90,613,185 - - 90,613,185

Other Incomes :
Gain on foreign exchange rate 275,691,938 275,691,938
Interest income 50,564,728 50,564,728
Gain on disposal of fixed assets 233,458,314 233,458,314
Other income 336,073,094 336,073,094
Sales of waste material 224,370,726 224,370,726
Total other income 1,120,158,800 - - 1,120,158,800

Total Penghasilan Neto dari luar usaha 1,029,545,615 - - 1,029,545,615

JUMLAH d dan e 7,545,407,322 - - 7,545,407,322

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PT. Aman Sentosa Harmonis Bahagia
Perhitungan Koreksi Fiskal
Per 31 Desember 2017

Koreksi Fiskal
Negatip Positip

Penghasilan yg dikenakan pph final &


yg tdk termasuk objek pajak 50,564,728

Penyesuaian Fiskal Positif :

a. Biaya yg dibebankan/dikeluarkan untuk


kepentingan pemegang saham, sekutu, atau
anggota (Repair & maintenance house) 0
Fiskal
b. Pembentukan/pemupukan cadangan 0

c. Penggantian/imbalan pekerjaan atau


jasa dlm bentuk natura & kenikmatan 0

d. Jumlah yg melebihi kewajaran yg dibayarkan


kpd pemegang saham/pihak afiliasi sehubungan
dengan pekerjaan 0

e. Harta yg dihibahkan, bantuan atau 0


sumbangan

f. Pajak penghasilan 0

g. Gaji yg dibayarkan kepada anggota persekutuan, 0


firma atau CV yg modalnya tdk terbagi atas
saham
0
h. Sanksi administrasi
0
I. Selisih penyusutan komersial diatas
penyusutan fiskal 0

j. Selisih amortisasi komersial diatas


amortisasi fiskal 0

k. Biaya yg ditangguhkan pengakuannya 0

l. Penyesuaian fiskal positif lainnya


- COGS - Direct labour -
- Administration exp- Gaji -
- Entertainment & donation
- Tax expenses -

JUMLAH a s.d l : -

3
PT. Aman Sentosa Harmonis Bahagia
Perhitungan Koreksi Fiskal
Per 31 Desember 2017

Koreksi Fiskal
Negatip Positip

Penyesuaian Fiskal Negatif :

a. Selisih penyusutan komersial diatas


penyusutan fiskal -

b. Selisih amortisasi komersial diatas


amortisasi fiskal 0

c. Penghasilan yg ditangguhkan
pengakuannya 0

d. Penyesuaian fiskal negatif lainnya 0

JUMLAH a s.d d : -

Fasilitas penanaman modal berupa


pengurangan penghasilan neto : 0

PENGHASILAN NETO FISKAL 7,494,842,594

PERHITUNGAN PPH BADAN :


Penghasilan neto fiskal 7,494,842,594

Tarif tunggal:
25% 7,494,842,594 1,873,710,649

PPH terhutang 1,873,710,649

Pajak dibayar dimuka :


PPh pasal 22 152,677,810
PPh ps 23 567,500,000
PPh pasal 25 547,509,019
1,267,686,829

PPh yang lebih (kurang) bayar (606,023,820)