WP.

Pare
Keterangan Per Klien
Ref Dr
Gaji 1,041,074,000 19,877,000
Kesejahteraan Karyawan 354,351,000 90,000,000
Promosi 200,342,040
Perjalanan Dinas dan Akomodasi 247,952,400
Bensin 168,587,770
Jasa Profesional 20,000,000
Asuransi 20,000,000
Jamuan dan Representasi 41,965,000 20,000,000
Sumbangan 21,500,000
Perlengkapan Kantor 75,351,500
Telp, Fax dan Pos 32,500,600
Listrik dan Air 12,500,600
Penyusutan 354,691,800
Piutang Tak Tertagih
Sewa 20,000,000
Lain 19,877,545 4,500,000
Beban Komisi Penjualan 60,000,000
Pendapatan Lain Lain
2,630,694,255 194,377,000
Pare
Per Audit
Cr
1,060,951,000
444,351,000
200,342,040
60,000,000 187,952,400
168,587,770
20,000,000
20,000,000
21,965,000
21,500,000
4,500,000 70,851,500
32,500,600
12,500,600
354,691,800
-
20,000,000
19,877,545 4,500,000
60,000,000
20,000,000 20,000,000
84,377,545 2,700,693,710
Catatan Pemeriksaan
1 Gaji Rp 19,877,000
Beban Lain Lain Rp 19,877,000

2 Beban Komisi Penjualan Rp 60,000,000

Perjalanan Dinas & Akomodasi Rp 60,000,000

3 Beban Lain - Lain Rp 4,500,000

Perlengkapan Kantor Rp 4,500,000

4 Representasi & Jamuan Rp 20,000,000

Pendapatan Lain Lain Rp 20,000,000

5 Kesejahteraan Karyawan Rp 90,000,000

Bank Loppo Rp 90,000,000
 WP. Pare
Keterangan Per Klien
Ref Dr Cr
Utang Pajak PPh 21 28,568,359 27,155,109
Utang Pajak PPh 23 - 400,000
Utang Pajak PPh 25/29 983,066,800 357,438,908
17,806,503

1,029,441,662
Per Audit
1,413,250
400,000
625,627,892
17,806,503

645,247,645
Catatan Pemeriksaan
1 Beban Gaji Rp 27,155,109
Utang PPh 21

2 Utang PPh 25/29 Rp 357,438,908

Beban Pajak Penghasilan

3 Beban Jasa Profesional Rp 20,000,000

Kas
Utang PPh 23
2% X Beban Jasa Profesional = 2 X 20.000.000
Rp 27,155,109

Rp 357,438,908

Rp 19,600,000
Rp 400,000
 Penghasilan Bruto /
NO. Nama Karyawan Masa kerja Status THR
Tahun
1 Diestri Jan - Des TK 180,000,000 15,000,000
2 Wansen Jan - Des K/3 96,000,000 8,000,000
3 Sugeng Jan - Des TK 96,000,000 8,000,000
4 Yadi Jan - Des TK 108,000,000 9,000,000
5 Chaterine Jan - Des TK 30,000,000 2,500,000
6 Daniel Jan - Des K/1 84,000,000 7,000,000
7 Vivian Jan - Des K/1 48,000,000 4,000,000
8 Nehemia Jan - Des TK 48,000,000 4,000,000
9 Utomo Jan - Des K/2 48,000,000 4,000,000
10 Jeremiah Mar - Des K/0 35,000,000 3,000,000
11 Janet April - Des TK 31,500,000 2,625,000
12 Clarisa Nov - Des TK 7,600,000 -
13 Olivia Jan - Des TK 48,000,000 4,000,000
14 Patricia Jan - Des TK 48,000,000 4,000,000
15 Iwan Feb - Des TK 46,200,000 3,850,000
16 penghasilan Dibawah PTKP 100 ORANG
329,632,400 32,517,600
1,283,932,400 111,492,600
catatan
biaya jabatan = 5% x Penghasilan Bruto dengan jumlah Maksimal Rp. 6.000.000 dalam setahun atau Rp. 50
 Total
penghasilan Biaya Jabatan BPJS Penghasilan Neto PTKP
Bruto
195,000,000 6,000,000 7,215,000 181,785,000 54,000,000
104,000,000 5,200,000 3,848,000 94,952,000 72,000,000
104,000,000 5,200,000 3,848,000 94,952,000 54,000,000
117,000,000 5,850,000 4,329,000 106,821,000 54,000,000
32,500,000
91,000,000 4,550,000 3,367,000 83,083,000 63,000,000
52,000,000
52,000,000
52,000,000
38,000,000
34,125,000
7,600,000
52,000,000
52,000,000
50,050,000

362,150,000
1,395,425,000 26,800,000 22,607,000 561,593,000 297,000,000

alam setahun atau Rp. 500.000

 PPH 21 setahun
PKP

127,785,000 14,167,750
22,952,000 1,147,600
40,952,000 2,047,600
52,821,000 2,923,150
-
20,083,000 1,004,150
-
-
-
-
-
-
-
-
-
-

264,593,000 21,290,250
 Masa Pajak Tanggal Setor Jumlah (Rp) Tanggal Lapor
Januari 9/2/2018 1,807,000 9/2/2018
Februari 9/3/2018 1,807,000 9/3/2018
Maret 10/4/2018 1,807,000 10/4/2018
April 7/5/2018 1,807,000 7/5/2018
Mei 8/6/2018 1,807,000 8/6/2018
Juni 9/7/2018 1,807,000 9/7/2018
Juli 9/8/2018 1,807,000 9/8/2018
Agustus 10/9/2018 1,807,000 10/9/2018
September 10/10/2018 1,807,000 10/10/2018
Oktober 9/11/2018 1,807,000 9/11/2018
November 10/12/2018 1,807,000 10/12/2018
Total 19,877,000.00
PTKP Laki-laki/Perempuan
PTKP Laki-laki Kawin
Lajang

 TK/0 $ 54,000,000  K/0

 TK/1 $ 58,500,000  K/1
 TK/2 $ 63,000,000  K/2
 TK/3 $ 67,500,000  K/3
P Laki-laki Kawin PTKP Suami dan Istri Digabung

$ 58,500,000  K/I/0 $ 112,500,000

$ 63,000,000  K/I/1 $ 117,000,000
$ 67,500,000  K/I/2 $ 121,500,000
$ 72,000,000  K/I/3 $ 126,000,000