DISUSUN OLEH :
Koreksi Fiskal
Keterangan Komersial
Positif
Penjualan Neto Rp 64,870,000,000 Rp (75,000,000)
Harga pokok penjualan Rp (27,000,000,000)
Laba bruto Rp 37,870,000,000 Rp (75,000,000)
Biaya usaha :
Gaji, upah, THR, tunjangan lain – lain Rp 7,457,000,000 Rp (76,000,000)
Alat tulis dan biaya kantor Rp 35,000,000
Biaya perjalanan dinas Rp 123,560,000 Rp (12,000,000)
Biaya telepon Rp 24,890,000 Rp (12,445,000)
Biaya makan karyawan Rp 136,300,000
Biaya promosi Rp 757,000,000 Rp (235,000,000)
PBB, BPHTB dan bea materai Rp 60,000,000
PPh pasal 25 Rp 85,000,000
Biaya konsumsi Rp 180,000,000 Rp (130,000,000)
Biaya representasi Rp 65,000,000
Biaya sewa Rp 267,000,000
Biaya kerugian piutang Rp 350,000,000
Biaya penyusutan Rp 610,000,000
Sumbangan Rp 450,000,000 Rp (150,000,000)
Biaya lain – lain Rp 978,000,000 Rp (6,000,000)
Total Biaya Usaha Rp 11,578,750,000
PPH Pasal 29 :
PPH Terutang
(50%*28%) x 144.622.195.000 Rp 17,960,222,700
Kredit pajak :
PPH 22 Rp 47,283,741
PPH 23 Rp 37,500,000
PPH 24 Rp 25,000,000
PPH 25 Rp 85,000,000
Rp 194,783,741
Rp 17,765,438,959
Koreksi Fiskal
Menurut Fiskal
Negatif
Rp 64,945,000,000
Rp (27,000,000,000)
Rp 37,945,000,000
Rp 7,381,000,000
Rp 35,000,000
Rp 111,560,000
Rp 12,445,000
Rp 136,300,000
Rp 522,000,000
Rp 60,000,000
Rp 85,000,000
Rp 50,000,000
Rp 65,000,000
Rp 267,000,000
Rp153,000,000 Rp 503,000,000
Rp650,000,000 Rp 1,260,000,000
Rp 600,000,000
Rp 984,000,000
Rp 12,072,305,000
Rp 25,872,695,000
Rp 250,000,000
Rp 130,000,000
Rp 2,000,000,000
Rp 128,287,305,000