Akun Nominal Akuntansi Rekonsiliasi Fiskal Positif

Penjualan bruto 42,850,000,000

Retur Penjualan (1,975,000,000)
Diskon Penjualan (976,500,000) 26,500,000
Penjualan Netto 39,898,500,000
Harga Pokok Penjualan
Inventory awal (15,932,500,000)
Pembelian inventory (27,484,500,000)
Inventory akhir 36,857,500,000 2,500,000
(6,559,500,000)
Laba Bruto 33,339,000,000
Biaya Marketing
Salary dan bonus pegawai tetap (1,764,000,000)
Tunjangan pajak penghasilan (92,740,000)
Sumbangan bahan pokok (sembako) (364,835,000) 364,835,000
Training Pegawai (1,086,320,000)
Promosi dan iklan (3,776,500,000)
Jamuan makan/ entertainment (284,250,000) 104,250,000
Telepon, air, dan listrik (734,250,000) 150,000,000
Depresiasi (50,625,000) 44,166,667
Biaya bahan bakar dan tol (54,320,000) 13,580,000
Total biaya marketing (8,207,840,000)
Biaya umum dan administrasi (G & A)
Salary dan bonus pegawai tetap (2,315,000,000)
PPh 21 ditanggung perusahaan (143,400,000) 143,400,000
Honorarium/komisi pegawai tidak tetap (1,386,542,000)
Baju seragam satpam gudang (84,560,000)
Telepon, air, dan listrik (1,055,600,000)
Biaya sewa kantor (1,633,500,000)
Depresiasi (1,254,000,000)
Royalti (660,000,000) 110,000,000
Biaya pembangunan pabrik baru (4,365,000,000) 4,365,000,000
Penghapusan piutang (4,763,480,000) 1,000,000,000
Pemeliharaan kendaraan (87,200,000) 5,000,000
Alat tulis kantor (164,380,000)
Biaya bahan bakar dan tol (328,600,000) 24,645,000
Asuransi kendaraan (364,700,000)
PBB gudang (692,300,000)
Riset (3,860,000,000) 1,930,000,000
Pendidikan pegawai (1,340,000,000)
Family gathering (154,700,000) 154,700,000
Total biaya umum dan administrasi (G&A) (24,652,962,000)
Laba operasional 478,198,000
Pendapatan non operasi
Dividen dari PT Arjuna 382,500,000
Dividen dari PT Sentosa 134,900,000
Sewa mesin 67,400,000
Bunga deposito (setelah pajak) 34,280,000
Dividen dari Japan Co. 276,500,000 118,500,000
Total pendapatan non operasi 895,580,000
Biaya non operasi
Dividen bagi PT Internal (28,700,000) 28,700,000
Dividen bagi PT Dewa (16,300,000) 16,300,000
Dividen bagi umum lainnya (60,000,000) 60,000,000
Bunga pinjaman (76,275,000) 64,275,000
Sumbangan (764,820,000) 764,820,000
Denda pajak (452,300,000) 452,300,000
Rugi selisih kurs (124,890,000)
Biaya lain - lain (742,950,000) 742,950,000
Total biaya non operasi (2,266,235,000)
Laba (Rugi) sebelum pajak (892,457,000)
Rekonsiliasi Fiskal Negatif Nominal Fiskal
42,850,000,000
25,000,000 (2,000,000,000)
(950,000,000)
39,900,000,000

8,000,000 (15,940,500,000)
(27,484,500,000)
36,860,000,000 Aset marketing
(6,565,000,000) smartphone
33,335,000,000 smartphone salesperson
tablet salesperson
(1,764,000,000)
(92,740,000)
-
(1,086,320,000)
(3,776,500,000) Aset GA
(180,000,000) pabrik lama
(584,250,000) kendaraan niaga
(6,458,333) kendaraan direktur
(40,740,000)
(7,531,008,333)
biaya telepon air listrik
(2,315,000,000) air listrik
- telepon
(1,386,542,000) pulsa
(84,560,000) smartphone baru
(1,055,600,000)
(1,633,500,000)
238,500,000 (1,492,500,000) 1 Januari 2021
(550,000,000) 2019
- 2020
(3,763,480,000) 1 januari 2019
(82,200,000)
(164,380,000)
(303,955,000)
(364,700,000)
(692,300,000)
(1,930,000,000)
(1,340,000,000)
-
(17,158,717,000)

382,500,000 -
134,900,000 -
67,400,000
34,280,000 - 42,850,000
395,000,000
462,400,000

-
-
- Pinjaman
(12,000,000) deposito
-
-
(124,890,000)
-
(136,890,000)
8,970,784,667
cost penyusutan
30,000,000 3,750,000
10,000,000 1,250,000
20,000,000 1,458,333
6,458,333

cost penyusutan
13,850,000,000 692,500,000
6,000,000,000 750,000,000
2,400,000,000 50,000,000
1,492,500,000

734,250,000
334,250,000
400,000,000
50,000,000
100,000,000

(1,633,500,000) 6
12 (3,267,000,000) (1,633,500,000)
12 (3,267,000,000)
(8,167,500,000)
635,625,000
535,625,000
100,000,000
12%
12,000,000
Peredaran bruto 40,922,650,000
Penghasilan neto fiskal 10,266,034,667
(-) Kompenasasi kerugian - 1,500,000,000
Penghasilan kena pajak 8,777,034,000
Tarif
12.50% 1,029,497,435 128,687,179
25% 7,747,536,565 1,936,884,141
PPH terutang
Kredit pajak Potput
PPh Pasal 22 481,250,000
PPh Pasal 23 21,583,000
PPh Pasal 24 92,958,586
PPh yang masih harus dibayar 1,469,779,734
PPh Pasal 25 - 710,750,000
STP PPh pasal 25 - 346,000,000
PPh KB 413,029,734