PT Mitra Realty

Program Audit
31 December 2018

Program Audit

1. Tie Up balance daftar gaji

2. Pengujian terhadap daftar gaji :
a. Perhitungan Pph 21
b. Karyawan fiktif
3. Pemeriksaan dokumen sample pembayaran gaji
a. Kelengkapan dokumen (tanggal, otorisasi)
b. Amount yang dibayarkan
4. Pemeriksaan dokumen sample slip gaji karyawan
a. Kelengkapan dokumen (tanggal, otorisasi)
b. Amount yang dibayarkan
PT Mitra Realty
Kertas Kerja Pemeriksaan Daftar Gaji
31 December 2018

tulis asal usul

daftar disini

(Diperoleh dari Divisi Umum dan SDM)

ID Karyawan Nama Karyawan Posisi Tgl Penerimaan

Operasional
120101 Irvan Mardiansyah Dewan Komisaris 08-Jan-01
120201 Robi Gunarso Direktur Utama 08-Jan-01
120301 Agus Ariyanto Komite Audit 08-Aug-15
120302 Atmanto Dwi Wijaya Komite Audit 15-Aug-14
120303 Supriyadi Audit Internal 26-May-13
120304 Nurul Hendri Setiawan Audit Internal 06-May-14
120305 Nurdin Haqiqi Audit Internal 04-Oct-15
120402 Deni Siregar Sekretaris 10-Jul-09
120501 Tatsuya Adachi Manajer Gedung 1 13-Jan-07
120502 Yana Suryana Asisten Manajer Gedung 1 10-Oct-08
120503 Troy Aditia Tobias Manajer Gedung 2 06-Dec-09
120504 Nazirwan Asisten Manajer Gedung 2 28-May-09
120505 Mohammad Ihwan Manajer Gedung 3 08-Jun-10
120506 Retno Ambarwati Asisten Manajer Gedung 3 03-Oct-17
120507 Arifin Dyan Mulya Riskyawan Manajer Gedung 4 27-May-09
120508 Danu Yudho Prastowo Asisten Manajer Gedung 4 13-Aug-17
120509 Abdul Hanan Manajer Gedung 5 17-Dec-13
120510 Dede Nur Alamsyah Asisten Manajer Gedung 5 08-Jun-16
120511 Kozuka Yoji Manajer Gedung 6 05-Mar-16
120512 Budhiarso Santosa Asisten Manajer Gedung 6 10-Nov-18
120601 Hadi Hamdani Manajer Proyek 22-Nov-13
120602 Rino Pamungkas Administrasi Proyek 22-Nov-13
120603 Jaenudin Staf Proyek 22-Nov-13
120701 Salman Faris Manajer Pemasaran 24-Aug-11
120702 Sanusi Firdaus Administrasi Pemasaran 22-Nov-13
120703 Fandi Fadlan Petugas Penagihan 16-Oct-13
120704 Arry Alifa Apriliawan Staf Pemasaran 19-Nov-15
120801 Yunita Sari Manajer Akuntansi & Keuangan 25-Feb-14
120802 Restu Syamsi Kabag Akuntansi 17-Nov-15
120803 Ami Anandita Kabag Keuangan 27-Mar-17
120804 Arizal Fahri Staf Akuntansi 17-Nov-16
120805 Anggun Achmad Saputro Staf Keuangan 19-Nov-17
120901 Ruben Nainggolan Manajer Umum & SDM 19-Nov-15
120902 Herman Surya Admin Pembelian & Penggudangan 13-Jul-17
120903 Ambar Parwono Staf Pembelian & Penggudangan 11-Nov-17

Administrasi Umum
300101 Hadi Security 27-Aug-13
300102 Rojali Security 27-Aug-13
300103 Jayadi Security 27-Aug-13

Tie Up Balance - Beban Gaji Operasioanal Tie Up Balance - Beban Asuransi TK Operasional
Balance per Listin 1,622,400,000 Balance per Listing
Balance per TB 1,622,400,000 Balance per TB
Difference - passed Difference

Tie Up Balance - Beban Gaji Admum Tie Up Balance - Beban Asuransi TK Admum
Balance per Listin 55,920,000 Balance per Listing
Balance per TB 55,940,690 Balance per TB
Difference (20,690) passed Difference
 Tgl Resign NPWP Status Gaji Pokok Tunjangan Asuransi Penghasilan Bruto

- v K/2 78,000,000 14,330,972 3,900,000 96,230,972

- v K/3 78,000,000 13,000,000 3,900,000 94,900,000
- v K/3 54,000,000 - 1,620,000 55,620,000
- v K/2 54,000,000 - 1,620,000 55,620,000
- v K/2 37,800,000 - 1,134,000 38,934,000
- v TK/0 37,800,000 - 1,134,000 38,934,000
- v TK/0 37,800,000 - 1,134,000 38,934,000
- v K/2 54,000,000 - 1,620,000 55,620,000
- v TK/0 54,000,000 4,709,888 1,620,000 60,329,888
- v TK/0 46,500,000 3,767,911 1,395,000 51,662,911
- v K/1 54,000,000 4,709,888 1,620,000 60,329,888
- v K/3 46,500,000 3,767,911 1,395,000 51,662,911
- v K/3 54,000,000 4,709,888 1,620,000 60,329,888
- v TK/0 46,500,000 3,767,911 1,395,000 51,662,911
- v K/3 54,000,000 4,709,888 1,620,000 60,329,888
- v K/2 46,500,000 3,767,911 1,395,000 51,662,911
- v K/3 54,000,000 4,709,888 1,620,000 60,329,888
- v K/3 46,500,000 3,767,911 1,395,000 51,662,911
- v K/2 54,000,000 4,709,888 1,620,000 60,329,888
- v TK/0 46,500,000 3,767,911 1,395,000 51,662,911
- v TK/0 54,000,000 4,000,000 1,620,000 59,620,000
- v K/1 37,800,000 - 378,000 38,178,000
- v K/3 25,560,000 - 255,600 25,815,600
- v K/3 54,000,000 4,000,000 1,620,000 59,620,000
- v K/2 37,800,000 - 378,000 38,178,000
- v K/3 37,800,000 - 378,000 38,178,000
29-Dec-17 v TK/0 25,560,000 - 255,600 25,815,600
- v TK/0 54,000,000 4,000,000 1,620,000 59,620,000
- v TK/0 46,500,000 - 465,000 46,965,000
- v TK/0 46,500,000 - 465,000 46,965,000
- v K/1 25,560,000 - 255,600 25,815,600
- v TK/0 25,560,000 - 255,600 25,815,600
- v TK/0 54,000,000 4,000,000 1,620,000 59,620,000
- v K/3 37,800,000 - 378,000 38,178,000
- v TK/0 25,560,000 - 255,600 25,815,600
1,622,400,000 94,197,765 44,352,000 1,760,949,765

- v K/2 19,200,000 3,391,104 3,107,816 25,698,920

- v K/3 18,600,000 2,500,000 3,107,816 24,207,816
- v K/0 18,120,000 2,500,000 3,107,816 23,727,816
55,920,000 8,391,104 9,323,448 73,634,552
1,678,320,000 102,588,869 53,675,448 1,834,584,317

ce - Beban Asuransi TK Operasional Tie Up Balance - Beban Bonus Operasional

44,352,000 Balance per Listing 94,197,765
94,197,765 Balance per TB 44,352,000
(49,845,765) further investigation Difference 49,845,765 further investigation
{a} {a}

ce - Beban Asuransi TK Admum Tie Up Balance - Beban Bonus Admum

9,323,448 Balance per Listing 8,391,104
8,391,104 Balance per TB 9,323,448
932,344 further investigation Difference (932,344) further investigation
{a} {a}
 Biaya
JKK JHT JT Penghasilan Neto PTKP PKP PPh 21 PPh 21/bulan Take Home Pay/ bulan
Jabatan

4,811,549 3,120,000 88,299,423 67,500,000 20,799,423 1,039,950 86,663 7,672,585

4,745,000 3,120,000 87,035,000 72,000,000 15,035,000 751,750 62,646 7,585,688
2,781,000 2,160,000 50,679,000 72,000,000 - - - 4,455,000
2,781,000 2,160,000 50,679,000 67,500,000 - - - 4,455,000
1,946,700 1,512,000 35,475,300 67,500,000 - - - 3,118,500
1,946,700 1,512,000 35,475,300 54,000,000 - - - 3,118,500
1,946,700 1,512,000 35,475,300 54,000,000 - - - 3,118,500
2,781,000 2,160,000 50,679,000 67,500,000 - - - 4,455,000
3,016,494 2,160,000 55,153,394 54,000,000 1,153,394 57,650 4,804 4,842,687
2,583,146 1,860,000 47,219,765 54,000,000 - - - 4,150,243
3,016,494 2,160,000 55,153,394 63,000,000 - - - 4,847,491
2,583,146 1,860,000 47,219,765 72,000,000 - - - 4,150,243
3,016,494 2,160,000 55,153,394 72,000,000 - - - 4,847,491
2,583,146 1,860,000 47,219,765 54,000,000 - - - 4,150,243
3,016,494 2,160,000 55,153,394 72,000,000 - - - 4,847,491
2,583,146 1,860,000 47,219,765 67,500,000 - - - 4,150,243
3,016,494 2,160,000 55,153,394 72,000,000 - - - 4,847,491
2,583,146 1,860,000 47,219,765 72,000,000 - - - 4,150,243
3,016,494 2,160,000 55,153,394 67,500,000 - - - 4,847,491
2,583,146 1,860,000 47,219,765 54,000,000 - - - 4,150,243
2,981,000 2,160,000 54,479,000 54,000,000 479,000 23,950 1,996 4,786,338
1,908,900 1,512,000 34,757,100 63,000,000 - - - 3,055,500
1,290,780 1,022,400 23,502,420 72,000,000 - - - 2,066,100
2,981,000 2,160,000 54,479,000 72,000,000 - - - 4,788,333
1,908,900 1,512,000 34,757,100 67,500,000 - - - 3,055,500
1,908,900 1,512,000 34,757,100 72,000,000 - - - 3,055,500
1,290,780 1,022,400 23,502,420 54,000,000 - - - 2,066,100
2,981,000 2,160,000 54,479,000 54,000,000 479,000 23,950 1,996 4,786,338
2,348,250 1,860,000 42,756,750 54,000,000 - - - 3,758,750
2,348,250 1,860,000 42,756,750 54,000,000 - - - 3,758,750
1,290,780 1,022,400 23,502,420 63,000,000 - - - 2,066,100
1,290,780 1,022,400 23,502,420 54,000,000 - - - 2,066,100
2,981,000 2,160,000 54,479,000 54,000,000 479,000 23,950 1,996 4,786,338
1,908,900 1,512,000 34,757,100 72,000,000 - - - 3,055,500
1,290,780 1,022,400 23,502,420 54,000,000 - - - 2,066,100
88,047,488 64,896,000 1,608,006,277 2,209,500,000 38,424,817 1,921,200 160,100 141,177,714

1,284,946 768,000 23,645,974 67,500,000 - - - 2,077,577

1,210,391 744,000 22,253,425 72000000 - - - 1,955,318
1,186,391 724,800 21,816,625 58500000 - - - 1,916,918
3,681,728 2,236,800 67,716,024 198,000,000 - - - 5,949,813
91,729,216 67,132,800 1,675,722,301 2,407,500,000 38,424,817 1,921,200 160,100 147,127,526
Pengujian oleh KAP

Tunjangan Asuransi Penghasilan Bruto Biaya Jabatan JKK JHT JT Penghasilan Neto PTKP

14,330,972 3,900,000 96,230,972 4,811,549 3,120,000 88,299,423 67,500,000

13,000,000 3,900,000 94,900,000 4,745,000 3,120,000 87,035,000 72,000,000
- 1,620,000 55,620,000 2,781,000 2,160,000 50,679,000 72,000,000
- 1,620,000 55,620,000 2,781,000 2,160,000 50,679,000 67,500,000
- 1,134,000 38,934,000 1,946,700 1,512,000 35,475,300 67,500,000
- 1,134,000 38,934,000 1,946,700 1,512,000 35,475,300 54,000,000
- 1,134,000 38,934,000 1,946,700 1,512,000 35,475,300 54,000,000
- 1,620,000 55,620,000 2,781,000 2,160,000 50,679,000 67,500,000
4,709,888 1,620,000 60,329,888 3,016,494 2,160,000 55,153,394 54,000,000
3,767,911 1,395,000 51,662,911 2,583,146 1,860,000 47,219,765 54,000,000
4,709,888 1,620,000 60,329,888 3,016,494 2,160,000 55,153,394 63,000,000
3,767,911 1,395,000 51,662,911 2,583,146 1,860,000 47,219,765 72,000,000
4,709,888 1,620,000 60,329,888 3,016,494 2,160,000 55,153,394 72,000,000
3,767,911 1,395,000 51,662,911 2,583,146 1,860,000 47,219,765 54,000,000
4,709,888 1,620,000 60,329,888 3,016,494 2,160,000 55,153,394 72,000,000
3,767,911 1,395,000 51,662,911 2,583,146 1,860,000 47,219,765 67,500,000
4,709,888 1,620,000 60,329,888 3,016,494 2,160,000 55,153,394 72,000,000
3,767,911 1,395,000 51,662,911 2,583,146 1,860,000 47,219,765 72,000,000
4,709,888 1,620,000 60,329,888 3,016,494 2,160,000 55,153,394 67,500,000
3,767,911 1,395,000 51,662,911 2,583,146 1,860,000 47,219,765 54,000,000
4,000,000 1,620,000 59,620,000 2,981,000 2,160,000 54,479,000 54,000,000
- 378,000 38,178,000 1,908,900 1,512,000 34,757,100 63,000,000
- 255,600 25,815,600 1,290,780 1,022,400 23,502,420 72,000,000
4,000,000 1,620,000 59,620,000 2,981,000 2,160,000 54,479,000 72,000,000
- 378,000 38,178,000 1,908,900 1,512,000 34,757,100 67,500,000
- 378,000 38,178,000 1,908,900 1,512,000 34,757,100 72,000,000
- 255,600 25,815,600 1,290,780 1,022,400 23,502,420 54,000,000
4,000,000 1,620,000 59,620,000 2,981,000 2,160,000 54,479,000 54,000,000
- 465,000 46,965,000 2,348,250 1,860,000 42,756,750 54,000,000
- 465,000 46,965,000 2,348,250 1,860,000 42,756,750 54,000,000
- 255,600 25,815,600 1,290,780 1,022,400 23,502,420 63,000,000
- 255,600 25,815,600 1,290,780 1,022,400 23,502,420 54,000,000
4,000,000 1,620,000 59,620,000 2,981,000 2,160,000 54,479,000 54,000,000
- 378,000 38,178,000 1,908,900 1,512,000 34,757,100 72,000,000
- 255,600 25,815,600 1,290,780 1,022,400 23,502,420 54,000,000
94,197,765 44,352,000 1,760,949,765 88,047,488 64,896,000 1,608,006,277 2,209,500,000

3,107,816 22,307,816 1,115,391 768,000 20,424,425 67,500,000

3,107,816 21,707,816 1,085,391 744,000 19,878,425 72,000,000
3,107,816 21,227,816 1,061,391 724,800 19,441,625 58,500,000
- 9,323,448 65,243,448 3,262,172 2,236,800 59,744,476 198,000,000
94,197,765 53,675,448 1,826,193,213 91,309,661 67,132,800 1,667,750,752 2,407,500,000
 PKP PPh 21 PPh 21/bulan Take Home Pay/ bulan Diff Tickmarks

20,799,423 1,039,950 86,663 7,672,585 -

15,035,000 751,750 62,646 7,585,688 -
- - - 4,455,000 -
- - - 4,455,000 -
- - - 3,118,500 -
- - - 3,118,500 -
- - - 3,118,500 -
- - - 4,455,000 -
1,153,394 57,650 4,804 4,842,687 -
- - - 4,150,243 -
- - - 4,847,491 -
- - - 4,150,243 -
- - - 4,847,491 -
- - - 4,150,243 -
- - - 4,847,491 -
- - - 4,150,243 -
- - - 4,847,491 -
- - - 4,150,243 -
- - - 4,847,491 -
- - - 4,150,243 - {e}
479,000 23,950 1,996 4,786,338 -
- - - 3,055,500 -
- - - 2,066,100 -
- - - 4,788,333 -
- - - 3,055,500 -
- - - 3,055,500 -
- - - 2,066,100 - {f}
479,000 23,950 1,996 4,786,338 -
- - - 3,758,750 -
- - - 3,758,750 -
- - - 2,066,100 -
- - - 2,066,100 -
479,000 23,950 1,996 4,786,338 -
- - - 3,055,500 -
- - - 2,066,100 -
38,424,817 1,921,200 160,100 141,177,714 -
-
- - - 1,794,985 -282,592 {b}
- 0 - 1,746,985 -208,333 {c}
- 0 - 1,708,585 -208,333 {d}
- - - 5,250,554 -699,259
38,424,817 1,921,200 160,100 146,428,268 -699,259
 PT Mitra Realty
Daftar Gaji
31 December 2018

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