PT Sejahtera Bersama (Perseroan)

Laporan Laba Rugi

Untuk Tahun Yang Berakhir Pada Tanggal 31 Desember 2018

Komersial Koreksi Fiskal

(+)

A. Penjualan (1) 58,898,040,000 -

B. Harga Pokok Penjualan

1 Persediaan awal bahan baku 2,984,000,000
2 Pembelian 51,020,900,000
3 Persediaan akhir bahan baku (3,200,000,000)

4 Pemakaian bahan 50,804,900,000

5 Upah buruh (2) 556,375,000 104,000,000
6 Biaya produksi tidak langsung (3) 209,400,000 17,000,000
7 Penyusutan mesin (4) 90,000,000
8 Penyusutan gedung pabrik (5) 50,000,000 10,000,000

9 Total Biaya Produksi 51,710,675,000 131,000,000

10 Persediaan awal barang dalam proses 550,000,000
11 Persediaan akhir barang dalam proses (650,000,000)

12 Harga Pokok Produksi 6,060,200,000 51,610,675,000 131,000,000

13 Persediaan awal barang jadi 6,300,000,000 2,526,200,000
14 Persediaan akhir barang jadi (2,450,000,000)

Harga Pokok Penjualan 51,686,875,000 131,000,000

C. Laba Bruto 7,211,165,000 131,000,000

D. Beban Usaha:
1 Gaji dan imbalan lainnya (6) 297,708,500 929,375,000 40,625,000
2 Fasilitas pegawai (7) 327,915,000 136,083,500
3 Biaya perjalanan dinas 85,000,000
4 Biaya promosi 125,286,000
5 Sumbangan (9) 75,000,000 24,490,000
6 ATK/suplies 1,008,915,000 100,500,000
7 Biaya sewa kantor 80,000,000
8 Telepon (10) 175,000,000 32,500,000
9 Pemeliharaan mobil operasional 60,000,000
10 Pemeliharaan mobil sedan direksi 50,000,000 25,000,000
11 Penyusutan gedung kantor (11) 64,750,000 50,000,000 10,000,000
 12 Penyusutan gudang yang disewakan (12) 27,500,000 27,500,000
13 Penyusutan mobil operasional (13) 64,800,000
14 Penyusutan mobil sedan direksi (14) 318,300,000 36,000,000 17,250,000
15 Pajak-pajak (15) 245,500,000 193,000,000
16 Jasa audit/pengurusan pajak 104,500,000 70,000,000

Jumlah Beban Usaha 2,501,876,000 506,448,500

E. Laba Usaha 4,709,289,000 637,448,500

F. Pendapatan (Beban) Lain-Lain

1 Bunga deposito (16) 32,000,000
2 Dividen dari PT Maju Bersama Tbk (17) 100,000,000
3 Dividen dari PT Sejahtera Bersama (18) 200,000,000
4 Dividen dari Anugerah Ltd., Singapura (19) 80,000,000
5 Dividen dari Hong Lie Ltd. Taiwan (20) 72,000,000
6 Persewaan gudang (21) 64,800,000
7 Hasil persewaan diesel (22) 50,000,000
8 Beban bunga (8) (120,000,000) 36,000,000
54,308,751,000
Jumlah Pendapatan Lain-Lain-Bersih 478,800,000 36,000,000

G. Laba Sebelum Beban Pajak Penghasilan 5,188,089,000 673,448,500

Beban Pajak Penghasilan 1,388,400,000

Laba Bersih 3,799,689,000 673,448,500

Laba sebelum Beban Pajak Penghasilan-Fiskal

PPh Terutang Rp 5.659.304.000 x 25%

Dikurang kredit pajak:
PPh Pasal 22 27,000,000
PPh Pasal 23 15,000,000
1,000,000
PPh pasal 24 17,600,000
18,000,000
PPh Pasal 25 525,000,000

Jumlah Kredit Pajak

Kurang Bayar (Utang Pajak PPh Pasal 29)

PPh Terutang Tahun Sebelumnya Rp 5.659.304.000 x 25%

Dikurnag kredit pajak:
PPh Pasal 22 27,000,000
PPh Pasal 23 15,000,000
1,000,000
PPh pasal 24 17,600,000
18,000,000
Jumlah Kredit Pajak

DPA (Dasar Perhitungan Angsuran)

Maka PPh Pasal 25/bulan untuk Tahun 2018 DPA/12bulan Rp 1.309.800.000/12

Koreksi Fiskal Fiskal
(-)

- 58,898,040,000

2,984,000,000
51,020,900,000
(3,200,000,000)

50,804,900,000
452,375,000
192,400,000
8,437,500 98,437,500
40,000,000

8,437,500 51,588,112,500 51,588,112,500

550,000,000
(650,000,000)

8,437,500 51,488,112,500 51,488,112,500

2,526,200,000
(2,450,000,000)

8,437,500 51,564,312,500 51,564,312,500

8,437,500 7,333,727,500 7,333,727,500

888,750,000
191,831,500
85,000,000
125,286,000
50,510,000
100,500,000
80,000,000
142,500,000
60,000,000
25,000,000
40,000,000
 -
2,700,000 67,500,000
18,750,000 264,687,500 53,612,500
52,500,000
70,000,000

2,700,000 1,998,127,500 1,998,127,500

11,137,500 5,335,600,000 5,335,600,000

32,000,000 -
100,000,000
200,000,000 -
80,000,000
72,000,000
64,800,000 -
50,000,000
(84,000,000)

296,800,000 218,000,000 218,000,000

307,937,500 5,553,600,000 5,553,600,000

1,388,400,000

307,937,500 4,165,200,000 4,165,200,000

5,553,600,000

1,388,400,000

603,600,000

784,800,000

1,388,400,000
 78,600,000

1,309,800,000

109,150,000
1. Kredit pajak PPh Pasal 22 = Rp 1.800.000.000 x 1,5% 1800000000 X

2. Koreksi fiskal (+) = Rp 75.000.000 + Rp 29.000.000

3. Koreksi fiskal (+)

4. 2016 900,000,000 x 0.125

2017 900,000,000 - 112,500,000 x

Komersial

Koreksi fiskal (-)

5. Fiskal 800,000,000 x 0.05

800,000,000 : 20
Komersial

Koreksi fiskal (+)

6. Koreksi fiskal (+)

7. Koreksi fiskRp 92.625.000 + Rp 43.458.500

8. Koreksi fisk(Rp300.000.000/Rp1.000.000.000) x Rp 120.000.000

9. Koreksi fiskRp 9.250.000 + Rp 15.240.000

10. Koreksi fiskRp 65.000.000 x 50%

Koreksi fiskRp 50.000. 000 x 50%

11. Fiskal 800,000,000 x 0.05

atau 800,000,000 : 20
Komersial

Koreksi fiskal (+)

12. Koreksi fiskal (+)

13. 2016 360,000,000 x 0.25

2017 360,000,000 - 90,000,000 x
Komersial

Koreksi fiskal (-)

14. 2016 200,000,000 x 0.25

2017 200,000,000 - 50,000,000 x
Komersial
 Koreksi fiskal (+)

15. Koreksi fiskal (+) Rp 17.500.000 + Rp 175.500.000

16. Koreksi fiskal (-) -> objek PPh pasal 4 (2)

17. Kredit pajak PPh Pasal 23 100,000,000 x

18. Koreksi fiskal (-) -> bukan objek pajak penghasilan

19. Kredit pajak PPh Pasal 24 80,000,000 x

20. Kredit pajak PPh Pasal 24 72,000,000 x

21. Koreksi fiskal (-) -> objek PPh pasal 4 (2)

22. Kredit pajak PPh Pasal 23 50,000,000 x

23. Kredit pajak PPh Pasal 25 Rp 500.000.000 + Rp 25.000.000

0,015 27,000,000

104,000,000

17,000,000

112,500,000
0.125 98,437,500

90,000,000

8,437,500

40,000,000

50,000,000

10,000,000

40,625,000

136,083,500

36,000,000

24,490,000

32,500,000
25,000,000

40,000,000

50,000,000

10,000,000

27,500,000

90,000,000
0.25 67,500,000
64,800,000

2,700,000
Yang Diakui (50%)
50,000,000 25,000,000
0.25 37,500,000 18,750,000
36,000,000
 17,250,000

17,500,000 193,000,000
175,500,000
32,000,000

0.15 15,000,000

200,000,000

0.22 17,600,000

0.25 18,000,000

64,800,000

0.02 1,000,000 915,000,000

500,000,000 525,000,000
25,000,000
24,050,000