KOREKSI FISKAL

Untuk periode yang berakhir tgl. 31 Desember 2009

Koreksi Fiskal
Akun Akuntansi
Positif Negatif
Penjualan 1,575,000,000 75,000,000
Retur Penjualan 126,000,000 (53,500,000)
Penjualan Neto 1,449,000,000
Harga Pokok Barang yang Dijual:
Persediaan (awal) 200,000,000
Pembelian 875,000,000
Biaya Angkut Pembelian 10,600,000
Pembelian Neto 885,600,000
Barang Siap Dijual 1,085,600,000
Persdiaan (akhir) 275,000,000
810,600,000
Laba Kotor 638,400,000
Biaya Usaha:
Biaya Iklan 17,500,000
Biaya Gaji 120,000,000 (16,000,000)
Biaya Perjalanan 35,000,000 (5,000,000)
Biaya Depresiasi Kendaraan 25,600,000 2,525,000
Biaya Depresiasi Peralatan 29,670,000 (1,486,406)
Biaya Depresiasi Gedung 38,000,000 12,000,000
Biaya Listrik 32,500,000
Biaya Pajak Bumi dan Bangunan 7,000,000
Bea Perolehan Hak atas Tanah dan Bangunan 8,000,000
Pajak Penghasilan Pasal 25 15,000,000 (15,000,000)
Biaya Asuransi Gedung 6,500,000
Biaya Telepon 42,500,000 (18,500,000)
Biaya Perlengkapan 10,000,000
Biaya Alat Tulis Kantor 6,000,000
Biaya Sewa 10,000,000 (5,000,000)
Biaya Sumbangan dan Zakat 20,000,000 (10,000,000)
Biaya Kerugian Piutang 14,490,000 510,000
437,760,000
Laba Usaha 200,640,000
Pendapatan Lain-Lain 65,000,000 (25,000,000)
Laba Bersih 265,640,000
Laba Bersih / PKP

perhitungan fasilitas PPh terutang sesuai SE-66/PJ/2010

1. Peredaran bruto (PB) = penjualan bruto = 1.575.000.000, maka PB ≤ 4,8M (Jawaban soal ini)
PPh terutang 59,512,740
2. Jika PB pada soal ini = 10M, maka 4,8M < PB ≤ 50M
PKP memperoleh fasilitas 204,043,680
PKP tanpa fasilitas 221,047,726
PPh terutang 90,459,479

3. Jika PB pada soal ini = 60M, maka PB > 50M

PPh terutang 119,025,480
 FISKAL

1,650,000,000
72,500,000
1,577,500,000

200,000,000
875,000,000
10,600,000
885,600,000
1,085,600,000
275,000,000
810,600,000
766,900,000

17,500,000
104,000,000
30,000,000
28,125,000
28,183,594
50,000,000
32,500,000
7,000,000
8,000,000
-
6,500,000
24,000,000
10,000,000
6,000,000
5,000,000
10,000,000
15,000,000
381,808,594
385,091,406
40,000,000
425,091,406
425,091,000 dibulatkan ke ribuan kecil terpenuh
Akuntansi (Truk) - Saldo Menurun Ganda Fiskal (Truk) - Saldo Menur
No Tahun Biaya Depresiasi Akm. Depresiasi Nilai Buku Tahun
0 Rp 200,000,000.00
1 2007 Rp 40,000,000.00 Rp 40,000,000.00 Rp 160,000,000.00 2007
2 2008 Rp 32,000,000.00 Rp 72,000,000.00 Rp 128,000,000.00 2008
3 2009 Rp 25,600,000.00 Rp 97,600,000.00 Rp 102,400,000.00 2009
4 2010 Rp 20,480,000.00 Rp 118,080,000.00 Rp 81,920,000.00 2010
5 2011 Rp 16,384,000.00 Rp 134,464,000.00 Rp 65,536,000.00 2011
6 2012 Rp 13,107,200.00 Rp 147,571,200.00 Rp 52,428,800.00 2012
7 2013 Rp 10,485,760.00 Rp 158,056,960.00 Rp 41,943,040.00 2013
8 2014 Rp 8,388,608.00 Rp 166,445,568.00 Rp 33,554,432.00 2014
9 2015 Rp 6,710,886.40 Rp 173,156,454.40 Rp 26,843,545.60
10 2016 Rp 26,843,545.60 Rp 200,000,000.00 Rp -

Akuntansi (Peralatan kantor) - Saldo Menurun Ganda Fiskal (peralatan kantor) - S

No Tahun Biaya Depresiasi Akm. Depresiasi Nilai Buku Tahun
0 Rp 180,000,000.00
1 2007 Rp 72,000,000.00 Rp 72,000,000.00 Rp 108,000,000.00 2007
2 2008 Rp 43,200,000.00 Rp 115,200,000.00 Rp 64,800,000.00 2008
3 2009 Rp 25,920,000.00 Rp 141,120,000.00 Rp 38,880,000.00 2009
4 2010 Rp 15,552,000.00 Rp 156,672,000.00 Rp 23,328,000.00 2010
5 2011 Rp 23,328,000.00 Rp 180,000,000.00 Rp - 2011
2012
2013
2014

Akuntansi (Peralatan telekomunikasi) - Saldo Menurun Ganda Fiskal (peralatan telekomun

No Tahun Biaya Depresiasi Akm. Depresiasi Nilai Buku Tahun
0 Rp 30,000,000.00
1 2007 Rp 15,000,000.00 Rp 15,000,000.00 Rp 15,000,000.00 2007
2 2008 Rp 7,500,000.00 Rp 22,500,000.00 Rp 7,500,000.00 2008
3 2009 Rp 3,750,000.00 Rp 26,250,000.00 Rp 3,750,000.00 2009
4 2010 Rp 3,750,000.00 Rp 30,000,000.00 Rp - 2010

Akuntansi (Gedung) - Garis lurus Fiskal (Gedung) - garis Luru

No Tahun Biaya Depresiasi Akm. Depresiasi Nilai Buku Tahun
0 Rp 1,000,000,000.00
1 2007 Rp 38,000,000.00 Rp 38,000,000.00 Rp 962,000,000.00 2007
2 2008 Rp 38,000,000.00 Rp 76,000,000.00 Rp 924,000,000.00 2008
3 2009 Rp 38,000,000.00 Rp 114,000,000.00 Rp 886,000,000.00 2009
4 2010 Rp 38,000,000.00 Rp 152,000,000.00 Rp 848,000,000.00 2010
5 2011 Rp 38,000,000.00 Rp 190,000,000.00 Rp 810,000,000.00 2011
6 2012 Rp 38,000,000.00 Rp 228,000,000.00 Rp 772,000,000.00 2012
7 2013 Rp 38,000,000.00 Rp 266,000,000.00 Rp 734,000,000.00 2013
 8 2014 Rp 38,000,000.00 Rp 304,000,000.00 Rp 696,000,000.00 2014
9 2015 Rp 38,000,000.00 Rp 342,000,000.00 Rp 658,000,000.00 2015
10 2016 Rp 38,000,000.00 Rp 380,000,000.00 Rp 620,000,000.00 2016
11 2017 Rp 38,000,000.00 Rp 418,000,000.00 Rp 582,000,000.00 2017
12 2018 Rp 38,000,000.00 Rp 456,000,000.00 Rp 544,000,000.00 2018
13 2019 Rp 38,000,000.00 Rp 494,000,000.00 Rp 506,000,000.00 2019
14 2020 Rp 38,000,000.00 Rp 532,000,000.00 Rp 468,000,000.00 2020
15 2021 Rp 38,000,000.00 Rp 570,000,000.00 Rp 430,000,000.00 2021
16 2022 Rp 38,000,000.00 Rp 608,000,000.00 Rp 392,000,000.00 2022
17 2023 Rp 38,000,000.00 Rp 646,000,000.00 Rp 354,000,000.00 2023
18 2024 Rp 38,000,000.00 Rp 684,000,000.00 Rp 316,000,000.00 2024
19 2025 Rp 38,000,000.00 Rp 722,000,000.00 Rp 278,000,000.00 2025
20 2026 Rp 38,000,000.00 Rp 760,000,000.00 Rp 240,000,000.00 2026
21 2027 Rp 38,000,000.00 Rp 798,000,000.00 Rp 202,000,000.00
22 2028 Rp 38,000,000.00 Rp 836,000,000.00 Rp 164,000,000.00
23 2029 Rp 38,000,000.00 Rp 874,000,000.00 Rp 126,000,000.00
24 2030 Rp 38,000,000.00 Rp 912,000,000.00 Rp 88,000,000.00
25 2031 Rp 38,000,000.00 Rp 950,000,000.00 Rp 50,000,000.00
Fiskal (Truk) - Saldo Menurun Ganda
Biaya Depresiasi Akm Depresiasi Nilai Buku Bi. Depre Fiskal
Rp 200,000,000.00
Rp 50,000,000.00 Rp 50,000,000.00 Rp 150,000,000.00 Rp 50,000,000.00
Rp 37,500,000.00 Rp 87,500,000.00 Rp 112,500,000.00 Rp 37,500,000.00
Rp 28,125,000.00 Rp 115,625,000.00 Rp 84,375,000.00 Rp 28,125,000.00
Rp 21,093,750.00 Rp 136,718,750.00 Rp 63,281,250.00 Rp 21,093,750.00
Rp 15,820,312.50 Rp 152,539,062.50 Rp 47,460,937.50 Rp 15,820,312.50
Rp 11,865,234.38 Rp 164,404,296.88 Rp 35,595,703.13 Rp 11,865,234.38
Rp 8,898,925.78 Rp 173,303,222.66 Rp 26,696,777.34 Rp 8,898,925.78
Rp 26,696,777.34 Rp 200,000,000.00 Rp - Rp 26,696,777.34

Fiskal (peralatan kantor) - Saldo Menurun Ganda

Biaya Depresiasi Akm. Depresiasi Nilai Buku Bi. Depre Fiskal
Rp 180,000,000.00
Rp 45,000,000.00 Rp 45,000,000.00 Rp 135,000,000.00 Rp 45,000,000.00
Rp 33,750,000.00 Rp 78,750,000.00 Rp 101,250,000.00 Rp 33,750,000.00
Rp 25,312,500.00 Rp 104,062,500.00 Rp 75,937,500.00 Rp 25,312,500.00
Rp 18,984,375.00 Rp 123,046,875.00 Rp 56,953,125.00 Rp 18,984,375.00
Rp 14,238,281.25 Rp 137,285,156.25 Rp 42,714,843.75 Rp 14,238,281.25
Rp 10,678,710.94 Rp 147,963,867.19 Rp 32,036,132.81 Rp 10,678,710.94
Rp 8,009,033.20 Rp 155,972,900.39 Rp 24,027,099.61 Rp 8,009,033.20
Rp 24,027,099.61 Rp 180,000,000.00 Rp (0.00) Rp 24,027,099.61

Fiskal (peralatan telekomunikasi) - Saldo Menurun Ganda

Biaya Depresiasi Akm Depresiasi Nilai Buku Bi. Depre Fiskal
Rp 30,000,000.00
Rp 3,750,000.00 Rp 3,750,000.00 Rp 26,250,000.00 Rp 3,750,000.00
Rp 3,281,250.00 Rp 7,031,250.00 Rp 22,968,750.00 Rp 3,281,250.00
Rp 2,871,093.75 Rp 9,902,343.75 Rp 20,097,656.25 Rp 2,871,093.75
Rp 20,097,656.25 Rp 30,000,000.00 Rp - Rp 20,097,656.25

Fiskal (Gedung) - garis Lurus

Biaya Depresiasi Akm. Depresiasi Nilai Buku Bi. Depre Fiskal
Rp 1,000,000,000.00
Rp 50,000,000.00 Rp 50,000,000.00 Rp 950,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 100,000,000.00 Rp 900,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 150,000,000.00 Rp 850,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 200,000,000.00 Rp 800,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 250,000,000.00 Rp 750,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 300,000,000.00 Rp 700,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 350,000,000.00 Rp 650,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 400,000,000.00 Rp 600,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 450,000,000.00 Rp 550,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 500,000,000.00 Rp 500,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 550,000,000.00 Rp 450,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 600,000,000.00 Rp 400,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 650,000,000.00 Rp 350,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 700,000,000.00 Rp 300,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 750,000,000.00 Rp 250,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 800,000,000.00 Rp 200,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 850,000,000.00 Rp 150,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 900,000,000.00 Rp 100,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 950,000,000.00 Rp 50,000,000.00 Rp 50,000,000.00
Rp 50,000,000.00 Rp 1,000,000,000.00 Rp - Rp 50,000,000.00
Koreksi Fiskal

Rp 10,000,000.00 -
Rp 5,500,000.00 -
Rp 2,525,000.00 -
Rp 613,750.00 -
Rp (563,687.50) +
Rp (1,241,965.63) +
Rp (1,586,834.22) +
Rp 18,308,169.34 -

Koreksi Fiskal

Rp (27,000,000.00) +
Rp (9,450,000.00) +
Rp (607,500.00) +
Rp 3,432,375.00 -
Rp (9,089,718.75) +
Rp 10,678,710.94 -
Rp 8,009,033.20 -
Rp 24,027,099.61 -

Koreksi Fiskal

Rp (11,250,000.00) +
Rp (4,218,750.00) +
Rp (878,906.25) +
Rp 16,347,656.25 -

Koreksi Fiskal

Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -
Rp 12,000,000.00 -