PRAKTIKUM PENGAUDITAN

TUGAS MATERI KE-8

Dosen Pengampu :

Rumiyati, S.E., M.Sc.

Disusun oleh :

Annisa Suryani

17/410709/SV/12636

PROGRAM STUDI DIPLOMA AKUNTANSI

DEPARTEMEN EKONOMIKA DAN BISNIS

SEKOLAH VOKASI

UNIVERSITAS GADJAH MADA

2019

ANNISA SURYANI 17/410709/SV/12636

TB BESI KUAT             Doc. No Voucher : 2-13
  KONTRAK KERJA SAMA 2/2/2009
Deskripsi : Pembangunan Pabrik  
Kami telah menerima uang pembangunan pabrik  
  Total nilai: Rp700.000.000,00  
   
Berita serah terima pembayaran dilakukan di Jogja. Tertanggal 4 Februari 2009  
Pihak Pertama Pihak Kedua  
   
   
Direktur Utama Direktur Utama
Pemesan : PT Innovation           Pelaksana : TB BESI KUAT

PT SUMBER BARU             Doc. No Voucher : 3-25

  TAGIHAN 1/12/2009
Deskripsi : Pembelian Mobil  
Pembelian 3 mobil dilakukan secara kredit dalam jangka waktu 1 bulan  
  Total nilai : Rp 1.925.000.000  
   
 
Pihak Pertama Pihak Kedua  
   

   
Direktur Utama Direktur Utama
Pemesan : PT Innovation           Pelaksana : PT SUMBER BARU

ANNISA SURYANI 17/410709/SV/12636

TOKO SEJATI             Doc. No Voucher : 12-01
  KWITANSI 24/12/2009
Deskripsi : Pembelian 3 lemari besar  
Kami telah menerima uang pembelian 3 lemari besar  
  Total nilai: Rp1.500.000.000,00  
   
Berita serah terima pembayaran dilakukan di Jogja. Tertanggal 4 Desember 2009  
Pihak Pertama Pihak Kedua  
   
   
Direktur Utama Direktur Utama
Pemesan : PT Innovation           Pelaksana : TOKO SEJATI

PT BIRU             Doc. No Voucher : 12-10

  INVOICE 10/12/2009
Deskripsi : Pembelian 3 mesin fotocopy  
Pembelian 3 mesin fotocopy dilakukan secara kredit dalam jangka waktu 1 bulan.  
  Total nilai: Rp750.000.000  
   
Berita serah terima pembayaran dilakukan di Jogja. Tertanggal 4 Desember 2009  
Pihak Pertama Pihak Kedua  
   
   
Direktur Utama Direktur Utama
Pemesan : PT Innovation           Pelaksana : PT BIRU

ANNISA SURYANI 17/410709/SV/12636

KAP Zamino Prepared by : Annisa Suryani Date : 10 November 2009 Index : plk

Client : PT Innovation Date : Page : 1

Reviewed by : Amilia Fahma K
Matter : Agree Listing Period : 10 November 2009 – 31 November 2010

Unaudited AJE/RJE Audited Audited

Acc # Description Increase(Decrease) %
Dec 31 , 2009 Dr. Cr. Dec 31, 2009 Dec 31, 2008
1-211 Tanah Rp45.000.000.000 0 0 Rp45.000.000.000 Rp45.000.000.00 Rp0 0%
1-212 Bangunan Rp35.700.000.000 0 0 Rp35.700.000.000 0 Rp700.000.000 2%
1-213 Mesin Rp4.447.500.000 0 0 Rp4.447.500.000 Rp35.000.000.00 Rp1.500.000.000 51%
1-214 Kendaraan Rp11.625.000.000 0 0 Rp11.625.000.000 0 Rp1.925.000.000 20%
1-215 Mebel Rp4.485.000.000 0 0 Rp4.485.000.000 Rp2.947.500.000 Rp750.000.000 20%
Rp9.700.000.000
Rp3.735.000.000
Total Aset Tetap Rp101.257.500.000 Rp101.257.500.000 Rp96.382.500.00 Rp4.875.000.000 5%
0

TB : Agreed with Trial Balance

PY : Agreed with Year Audited
V : Footed

ANNISA SURYANI 17/410709/SV/12636

KAP Zamino Prepared by : Annisa Suryani Date : 10 November 2009 Index :

Client : PT Innovation Date : Page :

Reviewed by : Amilia Fahma K
Matter : Agree Listing (Telusur ke Buku Besar) Period : 10 November 2009 – 31 Januari 2010

Harga Perolehan Depresiasi Akumulasi Depresiasi

Saldo Awal (a) Tambahan Peng Saldo Akhir Metode Umur Saldo Awal Biaya Penghen Saldo Akhir
(b) henti (a) + (b) – (c) Aktiva (e) Depresiasi tian (g) (e) + (f) – (g)
an (d) Tambahan (f)

Tanah Rp45.000.000 - - Rp45.000.000 Garis -

Lurus
Bangunan Rp35.000.000 Rp700.000 - Rp35.700.000 Garis 25 Rp1.400.000 Rp1.414.000 Rp2.814.000
Lurus tahun
Mesin Rp2.947.500 Rp1.500.000 - Rp4.447.500 Garis 10 Rp294.750 Rp369.750 Rp664.500
Lurus tahun
Kendaraan Rp9.700.000 Rp1.925.000 - Rp11.625.000 Garis 5 Rp1.940.000 Rp2.132.500 Rp4.072.500
Lurus tahun
Mebel Rp3.735.000 Rp750.000 - Rp4.485.000 Garis 15 Rp249.000 Rp273.975 Rp522.975
Lurus tahun

JUMLAH Rp96.382.500 Rp4.875.000 Rp101.257.50 Rp3.883.750 Rp4.190.225 Rp8.073.975

0

Total Aset : Rp101.257.500

Akumulasi Depreasiasi : Rp8.073.975
Total Aset Bersih : Rp93.183.525

ANNISA SURYANI 17/410709/SV/12636

Saldo Per Neraca : Rp93.183.525
Selisih : Rp0,-
KESIMPULAN : Dalam pemeriksaan kebenaran penjumlahan asset tetap, tidak mengalami masalah dikarenakan tidak terjadi selisih antara total
asset bersih yang diteliti dengan saldo per neraca.

ANNISA SURYANI 17/410709/SV/12636

KAP Zamino Prepared by : Annisa Suryani Date : 10 November 2009 Index : plk

Client : PT Innovation Date : Page : 1

Reviewed by : Amilia Fahma K
Matter : PENGUJIAN DEPRESIASI Period : 10 November 2009 – 31 Januari 2010

Aktiva Tetap Harga Perolehan(Rp) Tarif Depresiasi 2009(Rp) Jumlah(Rp)

BANGUNAN 35.000.000
Didepresiasi setahun penuh 4% 1.400.000
Tambahan 700.000 25.666,67
35.700.000 1.425.667 34.274.333

MESIN DAN PERALATAN 2.947.500

Didepresiasi setahun penuh 10% 294.750
Tambahan 1.500.000 0
4.447.500 294.750 4.152.750

KENDARAAN 9.700.000
Didepresiasi setahun penuh 20% 1.940.000
Tambahan 1.925.000 32.083,33
11.625.000 1.972.083 9.652.917

MEUBEL 3.735.000
Didepresiasi setahun penuh 6,67% 249.000
Tambahan 750.000 4.167
4.485.000 253.167 4.231.833

Kesimpulan

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 PAJE/PRJE
Unaudited Audited Audited Increase
Acc # Description WP Reff %
31 Dec 09 Dr. Cr. 31 Dec 09 31 Dec 08 (Decrease)

Rp1.250.000.00 Rp250.000.000 Rp0 Rp1.250.000 0%

2-121 PT Rajasa S1
0 Rp0 Rp0 Rp750.000 0%
2-122 PT Indonesia S2
Rp750.000.000 Rp6.000.000 Rp0 Rp60.000 0%
2-123 PT Indah S3
Rp60.000.000 Rp0 Rp0 Rp70.000 0%
2-124 PT Nusantara S4
Rp70.000.000 Rp30.000.000 Rp0 Rp30.000 0%
2-125 PT Merah S5
Rp30.000.000 Rp225.000.000 Rp250.000.000 Rp0 Rp25.000 100%
2-126 PT Nakula S6
Rp25.000.000 Rp200.000.000 Rp0 Rp741.000 0%
2-127 PT Nihon S7
Rp741.000.000 Rp80.000.000 Rp0 Rp130.000 0%
2-128 PT Sadewa S8
Rp130.000.000 Rp30.000.000 Rp0 Rp30.000 0%
2-129 PT Makmur S9
Rp30.000.000
Rp3.086.000.00
TOTAL Rp3.086.000
0

KAP Zamino Prepared by : Annisa Suryani Date : 10 November 2009 Index :

Client : PT Innovation Date : Page :

Reviewed by : Amilia Fahma K
Matter : Lead Schedule Hutang Usaha Period :

TB : Agreed with Trial Balance

PY : Agreed with Year Audited
V : Footed

ANNISA SURYANI 17/410709/SV/12636

No. Nama Pemasok Original Currency IDR Equivalent 1-30 days 31-60 days >60 days Total

Affilated
1. PT Rajasa 1.250.000 750.000 250.000 250.000 1.250.000

2. PT Indonesia 750.000 500.000 250.000 - 750.000

Sub total 2.000.000 1.250.000 500.000 250.000 2.000.000

Third Parties
3. PT Indah 60.000 60.000 - - 60.000

4. PT Nusantara 70.000 70.000 - - 70.000

5. PT Merah 30.000 30.000 10.000 - 30.000

6. PT Nakula 25.000 25.000 - 25.000

7. PT Nihon 741.000 300.000 200.000 241.000 741.000

8. PT Sadewa 130.000 50.000 60.000 30.000 130.000

9. PT Makmur 30.000 20.000 10.000 30.000

Sub total 1.085.000 1.795.000 780.000 521.000 3.086.000

V : Footed

ANNISA SURYANI 17/410709/SV/12636

RINCIAN TRANSAKSI PEMBELIAN KE SUPPLIER SELAMA SATU TAHUN (2009) :

Purchase
Goods Receiving Invoice
No. Tanggal Order Tanggal Pemasok Invoice Description
Note # Amount
#
1 01-Okt-09 00105/PO- 17-Okt-09 132/GRN-BSI/X/03 PT Rajasa 00015687/BIG/X/03 250.000 V
BSI/X/03-A
2 03-Nop-09 00127/PO- 15-Nop-09 141/GRN-BSI/XI/03 PT Rajasa 00015879/BIG/XI/03 500.000 V
BSI/XI/03-A
3 03-Nop-09 00127/PO- 23-Nop-09 150/GRN-BSI/XI/03 PT Rajasa 00015991/BIG/XI/03 500.000 V
BSI/XI/03-A
5 04-Nop-09 00126/PO- 17-Nop-09 142/GRN-BSI/XI/03 PT Indonesia 0005642/LPM/XI/03 250.000 V
BSI/XI/03-B
6 29-Nop-09 00136/PO- 03-Des-09 155/GRN-BSI/XII/03 PT Indonesia 0005675/LPM/XI/03 250.000 V
BSI/XI/03-B
7 29-Nop-09 00138/PO- 07-Des-09 158/GRN-BSI/XII/03 PT Indonesia 0005681/LPM/XII/03 250.000 V
BSI/XI/03-B
9 30-Nop-09 00138/PO- 02-Des-09 153/GRN-BSI/XII/03 PT Indah 002511-JBN/Des/03 20.000 V
BSI/XI/03-E
10 30-Nop-09 00138/PO- 11-Des-09 161/GRN-BSI/XII/03 PT Indah 002521-JBN/Des/03 20.000 V
BSI/XI/03-E
11 30-Nop-09 00138/PO- 18-Des-09 175/GRN-BSI/XII/03 PT Indah 002601-JBN/Des/03 20.000 V
BSI/XI/03-E
13 29-Sep-09 00101/PO- 02-Okt-09 125/GRN-BSI/X/03 PT WB-0003115/X/03 30.000 V
BSI/IX/03-C Nusantara
14 05-Nop-09 00130/PO- 11-Nop-09 138/GRN-BSI/XI/03 PT WB-0003254/XI/03 40.000 V
BSI/XI/03-C Nusantara
16 30-Sep-09 00102/PO- 05-Nop-09 135/GRN-BSI/XI/03 PT Merah 00279/INV/SI/XI-03 15.000 V
BSI/IX/03-D
17 12-Des-09 00146/PO- 20-Des-09 179/GRN-BSI/XII/03 PT Merah 00357/INV/SI/XII-03 15.000 V
BSI/XII/03-D
20 04-Nop-09 00129/PO- 10-Nop-09 137/GRN-BSI/XI/03 PT Nihon A-0005213/JPI/XII/03 7.000 V
BSI/XI/03-G

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21 28-Nop-09 00135/PO- 01-Des-09 151/GRN-BSI/XI/03 PT Nihon A-0005297/JPI/XII/03 8.000 V
BSI/XI/03-G
22 28-Nop-09 00135/PO- 03-Des-09 154/GRN-BSI/XII/03 PT Nihon A-0005303/JPI/XII/03 10.000 V
BSI/XI/03-G
24 29-Sep-09 00100/PO- 02-Okt-09 126/GRN-BSI/X/03 PT Nakula SFI/X-03/00006794 300.000 V
BSI/IX/03-F
25 29-Sep-09 00100/PO- 17-Okt-09 133/GRN-BSI/X/03 PT Nakula SFI/X-03/00006997 300.000 V
BSI/IX/03-F
26 15-Nop-09 00132/PO- 17-Nop-09 143/GRN-BSI/XI/03 PT Nakula SFI/X-03/00007005 141.000 V
BSI/XI/03-F
27 01-Okt-09 00103/PO- 03-Okt-09 127/GRN-BSI/X/03 PT Sadewa 00033789/Spot-X-03 50.000 V
BSI/X/03-M
28 10-Okt-09 00103/PO- 03-Okt-09 128/GRN-BSI/X/03 PT Sadewa 00033790/Spot-X-03 50.000 V
BSI/X/03-M
29 01-Okt-09 00103/PO- 07-Okt-09 130/GRN-BSI/X/03 PT Sadewa 00033805/Spot-X-03 15.000 V
BSI/X/03-M
30 16-Nop-09 00131/PO- 17-Nop-09 144/GRN-BSI/XI/03 PT Sadewa 00033973/Spot-X-03 15.000 V
BSI/XI/03-M
32 01-Nop-09 00126/PO- 17-Nop-09 145/GRN-BSI/XI/03 PT Makmur 0003119-BB-XI/03 5.000 V
BSI/XI/03-K
33 01-Des-09 00141/PO- 19-Des-09 177/GRN-BSI/XII/03 PT Makmur 0003541-BB-XII/03 10.000 V
BSI/XII/03-K
34 01-Des-09 00141/PO- 19-Des-09 177/GRN-BSI/XII/03 PT Makmur 0003541-BB-XII/03 15.000 V
BSI/XII/03-K

V Telah dilakukan penelusuran ke bukti pendukung

ANNISA SURYANI 17/410709/SV/12636

KAP Zamino Prepared by : Annisa Suryani Date : 10 November 2009 Index :

Client : PT Innovation Date : Page :

Reviewed by : Amilia Fahma K
Matter : Penyelidikan Utang Period :

No Pemasok WP Reff Clients’s Balance Subsequent Payment

Dec’31 2009 (Jan 2010) Outstanding
% Payment
Original Original Balance
IDR IDR
Currency Currency

PT Rajasa Rp1.250.000 Rp1.250.000 0 Rp1.250.000 0%

PT Indonesia Rp750.000 Rp750.000 0 Rp750.000 0%
PT Indah Rp60.000 Rp60.000 0 Rp60.000 0%
PT Nusantara Rp70.000 Rp70.000 0 Rp70.000 0%
PT Merah Rp30.000 Rp30.000 0 Rp30.000 0%
PT Nakula Rp25.000 Rp25.000 0 Rp25.000 0%
PT Nihon Rp741.000 Rp741.000 250.000 Rp491.000 34%
PT Sadewa Rp130.000 Rp130.000 0 Rp130.000 0%
PT Makmur Rp30.000 Rp30.000 0 Rp30.000 0%

TOTAL Rp3.086.000 Rp3.086.000 Rp2.836.000 34%

Total Sample 3.066.000

Total Trade Account Payable 3.066.000
Percentage of Sample 100%

Percentage of Payment until February 28, 2010:

ANNISA SURYANI 17/410709/SV/12636

Audit Objectives :

To test on Company’s subsequent payment for Trade Accounts Payable

Audit Procedures

1. Select suppliers with amount above planning materiality

2. Check payment in 2009 from the Accounts Payable Subledger
3. Check to “bukti transfer” to ensure the existence of payment
4. Check to Bank Statement as of January 2010 to ensure the existence of payment

Conclusion :

ANNISA SURYANI 17/410709/SV/12636

KAP Zamino Prepared by : Annisa Suryani Date : Index :

Client : Date : Page :

Reviewed by : Amilia Fahma K
Matter : Period :

Bank Voucher Voucher

Statement
Transaction/exp. Transaction/exp.r Property
No Bank Descriptive Amount
related to 2009 elated to 2010 Recorded
Date Number Date

After Balance Sheet

Data
1 Bank BNI Payment to 1/4/2010 Rp250.000
PT Nakula

Audit Objectives:

To see whether all liabilities from transaction within 2009 have been recorded as of December 31,2009

Audit Procedures:

1. Obtain the most active “Bank Statement” as of January 2010

2. Inquiry with the responsible person if there were payments for 2009 not includes in the AJP listing

ANNISA SURYANI 17/410709/SV/12636

 Conclusion

KAP Zamino Prepared by : Annisa Suryani Date : 10 November 2009 Index :

Client : PT Innovation Date : Page :

Reviewed by : Amilia Fahma K
Matter : Penyelidikan Utang Period :

Client Balance 31/12/2009

Nama WP Date of Send Amount per
No AP Trade Received DIT Remarks
Supplier Reff Supplier
Original IDR 1st 2nd 3rd

1 PT Rajasa C1 Rp1.250.00 Rp1.250.000 Rp750.000 Rp250.000 Rp250.00 Rp1.250.00 V

0 0 0

2 PT C2 Rp750.000 Rp750.000 Rp500.000 Rp250.000 Rp0 Rp750.000 V

Indonesia

3 PT Indah C3 Rp60.000 Rp60.000 Rp60.000 Rp0 Rp0 Rp60.000 V

4 PT C4 Rp70.000 Rp70.000 Rp70.000 Rp0 Rp0 Rp70.000 V

Nusantara

5 PT Nihon C6 Rp25.000 Rp25.000 Rp25.000 Rp0 Rp0 Rp25.000 V

6 PT Nakula C7 Rp741.000 Rp741.000 Rp300.000 Rp200.000 Rp241.00 Rp741.000 Rp250.000 V

0

Total Rp2.896.00 Rp2.896.000 Rp1.705.00 Rp700.000 Rp491.00 Rp2.896.00 Rp250.000 V

Sample 0 0 0 0
Total Rp3.086.00 Rp3.086.000 Rp1.795.00 Rp780.000 Rp521.00 Rp3.096.00 Rp250.000 V
Population 0 0 0 0

ANNISA SURYANI 17/410709/SV/12636

 Sample Rp190.000 Rp190.000 Rp90.000 Rp80.000 Rp30.000 Rp200.000 Rp0 V
Converage

TB : Agreed with Trial Balance

PY : Agreed with Year Audited

ANNISA SURYANI 17/410709/SV/12636

KAP Zamino
Jalan Palagan KM XIII Yogyakarta

PERMINTAAN KONFIRMASI SALDO HUTANG

Kepada Yth:
PT Nakula
Jalan Notonegoro KM X Yogyakarta

Dengan Hormat ,
Sehubungan dengan pemeriksaan atas laporan keuangan 10 November 2009 – 31 Januari 2010 pada PT Innovation , oleh KAP Zamino PT
Innovation memberikan informasi tentang jumlah utang kami kepada perusahaan Saudara. Bersama ini kami lampirkan juga amplop untuk
jawaban.

Jumlah yang belum jatuh tempo : Rp741.000.000

Jumlah lewat tanggal jatuh tempo : Rp441.000.000

Komentar: Kami memberikan konfirmasi bahwa telah diterima pembayaran utang sebesar Rp250.000.000

Atas kerjasama anda, kami ucapkan terimakasih

Hormat kami,

PT Nakula

ANNISA SURYANI 17/410709/SV/12636

Bank BNI
PT Innovation
ACCOUNT STATEMENT

ACCOUNT NO : 012483200 CURRENCY : IDR

ACCOUNT DESC : DATE FORM : Jan 1, 2010
BANK/BRANCH : BNI Rupiah Account DATE TO : Jan 31, 2010

BOOK DT DESCRIPTION BANK REF : A/C CCY

CUSTOMER REF : ORIG CCY
REMARKS : CHGS CCY

Drawing (Dr) Deposit(Cr)

31-Des-09 OPENING BALANCE DR CR

2-Jan-10 Transfer from Suka Maju 200,000,000.00

5-Jan-10 Transfer from Maju Makmur 350,000,000.00

6-Jan-10 Payment to PT Makmur 30,000,000.00

7-Jan-10 Payment to PT Rajasa 250,000,000.00

8-Jan-10 Payment to PT Nihon 241,000,000.00

9-Jan-10 Transfer from PT Jaya Selalu 140,410,000.00

9-Jan-10 Transfer from PT Wijaya Hadi 73,474,000.00

10-Jan-10 Transfer from BNI USD 512,500,000.00

12-Jan-10 Payment to Sadewa

ANNISA SURYANI 17/410709/SV/12636

 80,000,000.00
Withdraw
12-Jan-10 (Cek.No.2527456899) 245,033,956.00

13-Jan-10 Transfer from PT Mataram 85,795,000.00

14-Jan-10 Payment to PT Nakula 250,000,000.00

15-Jan-10 Transfer from PT Suka Maju 225,000,000.00

16-Jan-10 Payment to PT TELKOM 15,000,000.00

19-Jan-10 Transfer from PT Pantes 200,000,000.00

20-Jan-10 Electricity payment 98,000,000.00

21-Jan-10 Payment to PT Indah 60,000,000.00

22-Jan-10 Transfer from Aneka Jaya 5,310,000.00

23-Jan-10 Transfer to BCA account 750,000,000.00

24-Jan-10 Payment to PT Nihon 200,000,000.00

Withdraw
27-Jan-10 (Cek.No.2527458900) 70,000,000.00

28-Jan-10 Payment to PT Merah 30,000,000.00

29-Jan-10 Transfer from PT Maju Makmur 275,000,000.00

30-Jan-10 Transfer from PT Merdeka 100,000,000.00

31-Jan-10 Transfer from Suka Maju 150,000,000.00

Total

ANNISA SURYANI 17/410709/SV/12636

 2,319,033,956.00 2,317,489,000.00

CLOSING BALANCE CR 544,956.00

ANNISA SURYANI 17/410709/SV/12636

PT INNOVATION SPM : Surat Pemberitahuan Masa
INCOME TAX ARTICLE 31 LISTING SSP : Surat Setoran Pajak
BPS : Bukti Penerimaan Surat

Number of Date of Date of Agreed to Agreed to Agreed to

Month Gross Income Tax paid
employees Payment reporting SPM SSP BPS

Jan 80 678.150.000 101.722.500 8-Feb-09 18-Feb-09 V V V

Feb 80 678.150.000 101.722.500 13-Mar-09 17-Mar-09 V V V
Mar 80 678.150.000 101.722.500 9-Apr-09 17-Apr-09 V V V
Apr 80 678.150.000 101.722.500 8-May-09 15-May-09 V V V
May 80 678.150.000 101.722.500 5-Jun-09 10-Jun-09 V V V
Juni 80 678.150.000 101.722.500 5-Jul-09 17-Jul-09 V V V
Juli 80 678.150.000 101.722.500 5-Aug-09 19-Aug-09 V V V
Aug 80 678.150.000 101.722.500 9-Sep-09 15-Sep-09 V V V
Sep 80 678.150.000 101.722.500 9-Oct-09 17-Oct-09 V V V
Oct 80 678.150.000 101.722.500 7-Nov-09 19-Nov-09 V V V
Nov 80 678.150.000 101.722.500 4-Dec-09 18-Dec-09 V V V
Dec 80 678.150.000 101.722.500 9-Jan-10 19-Jan-10 V V V
8.137.800.00 1.220.670.00
0 0

ANNISA SURYANI 17/410709/SV/12636

KAP Zamino Prepared by : Annisa Suryani Date : 10 November 2009 Index : 85

Client : PT Innovation Date : Page : 65

Reviewed by : Amilia Fahma K
Matter : Gaji Period : 1 November 2009 – 31 Januari 2010

Perhitungan utang atas beban gaji untuk mengetahui keseluruhan saldo beban gaji.
Pajak yang dibayarkan adalah 15% dari gaji lembur

Bulan Gaji Tarif Pajak Pajak

Jan Rp678.150.000 15% Rp101.722.500
Feb Rp678.150.000 15% Rp101.722.500
Mar Rp678.150.000 15% Rp101.722.500
Apr Rp678.150.000 15% Rp101.722.500
May Rp678.150.000 15% Rp101.722.500
Jun Rp678.150.000 15% Rp101.722.500
Jul Rp678.150.000 15% Rp101.722.500
Aug Rp678.150.000 15% Rp101.722.500
Sep Rp678.150.000 15% Rp101.722.500
Oct Rp678.150.000 15% Rp101.722.500
Nov Rp678.150.000 15% Rp101.722.500
Dec Rp678.150.000 15% Rp101.722.500
TOTAL Rp8.137.800.000 Rp1.220.670.00

Per Listing Rp1.220.670.000

Per Report Rp1.220.670.000
Difference 0

DECISION : Perusahaan telah menggunakan tarif yang sesuai dengan ketentuan sehingga tidak memerlukan penyesuaian.

ANNISA SURYANI 17/410709/SV/12636