b =20% × (laba-b) b =20% ×(280.000.000-b) b =56.000.000-0,2b 1,2b =56.000.000 b =46.666.667 jurnal :biaya bonus 46.666.667 utang bonus 46.666.667
2. Laba setelah dikurangi pajak sebelum dikurangi bonus
t =40%× (laba-b) t =40% × (280.000.000 - b) t = 112.000.000 – 0,4b b = 20% × (laba-t) b = 20% × (28.000.000 – (112.000.000-0,4b)) b = 20% × (168.000.000 + 0,4b) b = 33.600.000 + 0,08b b = 33.600.000 / 0,92 = 36.521.739
2. Laba setelahdikurangi pajak dan bonus
t = 40% × (laba-b) t = 40% × (280.000.000 - b) t = 112.000.000 – 0,4b b = 20% × (laba – b - t) b = 20% × (280.000.000 – b –(112.000.000 – 0,4b)) b = 20% × (168.000.000 – 0,6b) b = 33.600.000 – 0,12b b = 33.600.000 / 1,12 = 30.000.000