A.

Rekonsiliasi fiskal sederhana menghitung penghasilan kena pajak dan pajak terhutang tahun 2017
PKP = Laba sebelum pajak + koreksi positif - koreksi negatif
= Rp 11.200.000 + 1.200.000 + 600.000 - 1.000.000
PKP = Rp12,000,000
Pajak Terutang = 25% x Rp 12.000.000
= Rp3,000,000
B. Pajak Tangguhan
Koreksi temporer = Rp 600.000 - Rp 1.000.000
= Rp 400.000 (negatif)
Pajak Tangguhan = 25% x Rp 400.000
= Rp 100.000 (positif)
C. Jurnal Untuk Mengakui Pajak Kini dan Pajak Tangguhan
Nama Akun Debit Credit
Beban Pajak Kini Rp3,000,000
Pph dibayar di muka (pasal 22) 120,000
Pph dibayar di muka (pasal 23) 400,000
Pph dibayar di muka (pasal 24) 500,000
Pph dibayar di muka (pasal 25) 1,680,000
Utang Pph badan 300,000
g tahun 2017
 Felix Augusto Gunawan
S1 Akuntansi 4A Pagi
191210034

No. 2
No. Items Expense Cash OCI Pension asset/ liability
Balance 01 January 2019 -21,000,000 -22,500,000
Current service cost 25,500,000
Interest Cost 20,625,000
Interest Revenue -18,150,000
Constribution (iuran) -19,500,000
Benefid Paid To retires
Remeasurement Loss/gain 16,125,000
Remeasurement Loss/gain 22,350,000
Journal Entry 27,975,000 -19,500,000 38,475,000 30,000,000
17,475,000 7,500,000
Adjusting Entris Debit Credit
Pencion Expense 27,975,000
Pension Asset 30,000,000
OCI 38,475,000
Cash 19,500,000
Total 57,975,000 57,975,000
Pension asset/ liability NKKIP NWAP
-22,500,000 -187,500,000 165,000,000 NKIP awal
-25,500,000 Biaya kini
-20,625,000 Beban bungan 11%
18,150,000 Yang dibayarkan dana pensiun
19,500,000 NKKIP Akhir
15,000,000 -15,000,000 NKKIP Akhir actuaria
16,125,000 OCI Loss/gain
22,350,000
30,000,000 -15,000,000 45,000,000 NWAP awal
7,500,000 -202,500,000 210,000,000 Yang dibayarkan pd dana pensiun
Pendapatan Bunga
Awal Akhir Yang dibayarkan dana pensiun
PBO (NKKIP) 187,500,000 202,500,000
PA (NWAP) 165,000,000 210,000,000 NWAP Akhir
OCI gain/loss
Net Liability -7,500,000
NKKIP
 187,500,000
25,500,000
20,625,000
-15,000,000
218,625,000
202,500,000
16,125,000

165,000,000
19,500,000
18,150,000
-15,000,000
187,650,000
210,000,000
22,350,000

Liability -7,500,000
 (a) PT. MERANTI (Lessee)
Lease Amortization Schedule

Annual
Period Date lease Interest (10%) Reduction on Balance of
Lease Liability Lease Liability
payment

0 31-Dec-16 0 166,795 4.16987

0 31-Dec-16 40,000 0 40,000 126,795
1 31-Dec-17 40,000 12,679 27,321 99,474
2 31-Dec-18 40,000 9,947 30,053 69,421
3 31-Dec-19 40,000 6,942 33,058 36,364
4 31-Dec-20 40,000 3,636 36,364 0

(b) 31-Dec-16
Right-of-use-Assets 166,795
Lease Liability 166,795
Lease Liability 40,000
Cash 40,000
31-Dec-17
Depreciation Expense 33,359
Right-of-use-Assets 33,359
Interest Expense 12,679
Lease Liability 27,321
Cash 40,000
31-Dec-18
Interest Expense 9,947
Lease Liability 30,053
Cash 40,000

Depreciation Expense 33,359

Right-of-use-Assets 33,359
31-Dec-18
Interest Expense 6,942
Lease Liability 33,058
Cash 40,000

Depreciation Expense 33,359

Right-of-use-Assets 33,359
 Str line1/8 = 12,5% , DDB 2 x 12,5% = 25%
A. Cost of Plant Assets 24,000,000
Less : Depreciation prior to 2018
2015 ($24.000.000 x 25%) 6,000,000
2016 ($18.000.000 x 25%) 4,500,000
2017 ($13.500.000 x 25%) 3,375,000
13,875,000
Book value at january 1, 2018 (sisa 5 tahun) 10,125,000

2017 depreciation : ($10.125.000 - 1.000.000) : 5 = 1,825,000

Depreciation expense 1,825,000

Acm. Dep. Plant assets 1,825,000

B. 2018 2017
Income before depreciation expense 3,000,000 3,700,000
Depreciation Expense 1,825,000 3,375,000
Net income 1,175,000 325,000