Penjualan 20,000,000,000
HPP 12,000,000,000
Laba Kotor 8,000,000,000
Beban-beban
Gaji 550,000,000
Tunjangan Transport 150,000,000
Biaya makan kantor 10,000,000
Biaya Pengobatan 80,000,000
Biaya Training 20,000,000
Biaya seragam satpam 10,000,000
Biaya pengangkutan 10,000,000
Biaya bunga pinjaman 30,000,000
Cadangan piutang 25,000,000
Listrik 5,000,000
PBB dan Materei 5,000,000
Penyusutan Bangunan Permanent 150,000,000
Premi Asuransi 20,000,000
Sumbangan HUT RI 10,000,000
Total Beban 1,075,000,000
Laba Usaha 6,925,000,000
Pendapatan Luar Usaha
Dividen 246,500,000
Keuntungan selisih kurs 10,000,000
256,500,000
Pajak
Bagian laba yg akan terkena fasilitas adalah
4.800.000.000 X 7,382,500,000
20.000.000.000
Pajak
Fasilitas (50% x 25% x 1.771.800.000) 221,475,000
Tdk fasilitas 25% x 5.610.700.000 1,402,675,000
550,000,000
150,000,000
(10,000,000) -
80,000,000
20,000,000
10,000,000
10,000,000
30,000,000
(25,000,000) -
5,000,000
5,000,000
(112,500,000) 37,500,000
20,000,000
(10,000,000) -
917,500,000
7,082,500,000
43,500,000 290,000,000
10,000,000
300,000,000
7,382,500,000
37,500,000
1,771,800,000
5,610,700,000
Komersil
Penjualan 20,000,000,000
HPP 12,000,000,000
Laba Kotor 8,000,000,000
Beban-beban
Gaji 550,000,000
Tunjangan Transport 150,000,000
Biaya makan kantor 10,000,000
Biaya Pengobatan 80,000,000
Biaya Training 20,000,000
Biaya seragam satpam 10,000,000
Biaya pengangkutan 10,000,000
Biaya bunga pinjaman 30,000,000
Cadangan piutang 25,000,000
Listrik 5,000,000
PBB dan Materei 5,000,000
Penyusutan 150,000,000
Premi Asuransi 20,000,000
Sumbangan HUT RI 10,000,000
Total Beban 1,075,000,000
Laba Usaha 6,925,000,000
Pendapatan Luar Usaha
Dividen 246,500,000
Keuntungan selisih kurs 10,000,000
256,500,000
Pajak
Bagian laba yg akan terkena fasilitas adalah
X -
Pajak
Fasilitas -
Tdk fasilitas -
Total Pajak -
Angsuran PPh 25 -
Koreksi fiskal Fiskal
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