koreksi fiskal

Uraian Nilai secara komersial Nilai secara fiskal

+ -
penjualan 15,000,000,000 15,000,000,000
HPP 10,000,000,000 10,000,000,000
Laba Kotor 5,000,000,000 5,000,000,000
Beban Operasional
Biaya Gaji 750,000,000 750,000,000
Tunjangan, dll. 320,000,000 320,000,000
Listrik, air, telepon 45,000,000 45,000,000
Transportasi 92,500,000 92,500,000
ATK 28,500,000 28,500,000
Cad. Piutang Tak Tertagih 70,000,000 70,000,000 -
Makan karyawan 75,000,000 75,000,000
PBB 9,500,000 9,500,000
Denda PBB 2,500,000 2,500,000 -
Bingkisan Idul Adha 25,000,000 25,000,000 -
CSR 50,000,000 20,000,000 30,000,000
Penyusutan 20,000,000 20,000,000
Total Biaya Opr. 1,488,000,000 1,370,500,000
Laba Keg. Opr. 3,512,000,000 3,629,500,000
Ph/Biaya Luar Usaha
Ph Dividen 200,000,000 200,000,000 -
Ph. Sewa Ruko 150,000,000 150,000,000 -
Ph. Sewa Mesin 150,000,000 150,000,000
Bantuan usaha 300,000,000 300,000,000 -
Biaya Bunga Pinj. Bank 14,500,000 14,500,000
Biaya Pmlhrn Ruko yg disewakan 22,500,000 22,500,000 -
Total Ph/Biaya Luar Opr. 763,000,000 135,500,000
Peng. Neto Fiskal 4,275,000,000 140,000,000 650,000,000 3,765,000,000
Kompensasi Rugi Fiskal 50,000,000
Penghasilan Kena Pajak 3,715,000,000

Perhitungan PPH
bagian yang mendapat fasilitas

4,800,000,000
x 3,715,000,000 = 1,128,607,595
15,800,000,000

bagian yang tidak mendapat fasilitas

3,715,000,000 - 1,128,607,595 = 2,586,392,405

Perhitungan PPh = 1,128,607,595 x 12.5% = 141,075,949

2,586,392,405 x 25% = 646,598,101 +
PPh Terutang 787,674,051
Kredit Pajak
PPh 23 dari sewa mesin = 3,000,000
PPh 25 yang disetor sendiri = 21,000,000
Pokok PPh 25 pada STP = 2,000,000
Total = 26,000,000

PPh Pasal 29 787,674,051 - 26,000,000 = 761,674,051

angsuran tahun 2020

PPh Terutang 787,674,051

kredit PPh 23 3,000,000
dasar hitungan angsuran 784,674,051
angsuran PPh Pasal 25 2020 65,389,504 (dasar hitungan angsuran/12)