Koreksi Fiskal

Item Komersial
Positif Negatif
A Penjualan
Peredaran Bruto 20,880,000,000
Potongan Penjualan (850,000,000) 150,000,000
Net Sales 20,030,000,000
B Harga Pokok Penjualan
Persediaan Awal (1,650,000,000) (50,000,000)
Pembelian Dalam Negeri (7,550,000,000)
Import (7,428,500,000)
Persediaan Akhir 1,500,000,000
(15,128,500,000)
C Gross Profit 4,901,500,000
D Beban Umum & Operasi
Gaji karyawan (2,750,000,000) 287,500,000
Energi, Air dan telepon (480,000,000) 79,500,000
Makan minum pegawai (150,500,000)
Promosi & iklan (453,000,000) 36,250,000
Transportasi (435,000,000)
Penyusutan aktiva tetap (650,750,000) 86,125,000
Biaya Bunga Konstruksi (60,000,000) 60,000,000
Biaya Bunga (10,050,000)
Sewa Outlet & Mess (156,000,000)
Profesional fee (56,000,000)
Pajak & Meterai (38,500,000) 3,650,000
Pemeliharaan (145,000,000)
(5,384,800,000)
E Laba (Rugi) Usaha (C+D) (483,300,000)
F Penghasilan (Beban) lain
Bunga Deposito 12,000,000 (12,000,000)
Sewa Kendaraan PT ABIK 77,600,000
Dividen PT MARYAM 305,000,000 (305,000,000)
Keuntungan selisih kurs 94,550,000
Keuntungan penjualan tanah 105,000,000 (105,000,000)
Dividen PT AISYAH 272,000,000 (272,000,000)
Macam-macam (183,525,000) 50,650,000 (15,600,000)
Bantuan & Sumbangan (282,000,000) 65,000,000
Kerugian Penjualan Saham (144,250,000) 144,250,000
Kerugian hibah Kendaraan (30,500,000) 30,500,000
225,875,000
G Penghasilan (rugi) neto DN (257,425,000)
H Penghasilan neto LN 200,000,000 150,000,000
I Penghasilan Neto (57,425,000)
Kompensasi kerugian
Zakat dan sumbangan keagamaan
Penghasilan kena pajak
J PPh Terutang
Fasilitas s/d Rp 4.800.000.000,-
Non Fasilitas
Total PPh terutang
K Kredit Pajak:
PPh Pasal 25 tahun 2022
PPh Pasal 24:
Jerman
Amerika Serikat

L PPh Lebih Bayar

M PPh Pasal 25 tahun 2023

Tarif Pajak Efektif

 Fiskal

20,880,000,000
(700,000,000)
20,180,000,000

(1,700,000,000)
(7,550,000,000)
(7,428,500,000)
1,500,000,000
(15,178,500,000)
5,001,500,000

(2,462,500,000)
(400,500,000)
(150,500,000)
(416,750,000)
(435,000,000)
(564,625,000)
0
(10,050,000)
(156,000,000)
(56,000,000)
(34,850,000)
(145,000,000)
(4,831,775,000)
169,725,000

0
77,600,000
0
94,550,000
0
0
(148,475,000)
(217,000,000)
0
0
(193,325,000)
(23,600,000)
350,000,000
326,400,000
0
0
326,400,000

8,253,793 75,034,483
55,300,414 251,365,517
63,554,207
338,500,000

5,000,000 9,735,632 Batas max

38,942,529 38,942,529 Batas max

382,442,529
318,888,322
100,133

0.30% to omzet
19.47% to income before tax

7,312,200
PPh Pasal 25 tahun 2023
Penghasilan neto 326,400,000
Penghasilan / (kerugian) tidak teratur:
Keuntungan selisih kurs 94,550,000
Penghasilan sebagai dasar penghitungan PPh Pasal 25 231,850,000

PPh terutang:
Fasilitas s/d Rp 4.800.000.000,- 5,862,874 53,298,851
Non Fasilitas 39,281,253 178,551,149
Total PPh terutang 45,144,126

Kredit Pajak 2022:

PPh Pasal 24-Jerman 5,000,000
PPh Pasal 24-Amerika Serikat 38,942,529

PPh Kurang Bayar 1,201,598

PPh Pasal 25 tahun 2023 100,133