LAPORAN KOREKSI FISKAL - BUKU MODUL BREVET AB

AKUN LABA RUGI KOREKSI POSITIF

PENJUALAN BERSIH 48,000,000,000
HARGA POKOK PENJUALAN 38,400,000,000 200,000,000
LABA KOTOR 9,600,000,000
BEBAN PENJUALAN
Beban Piutang Tak Tertagih 288,000,000 288,000,000
Beban Pemasaran 576,000,000 86,400,000
Beban pengiriman 432,000,000
Jumlah Beban Penjualan 1,296,000,000

BEBAN UMUM DAN ADMINISTRASI

Beban Gaji dan Tunjangan 268,800,000 5,376,000
Beban premi Asuransi 48,000,000 13,000,000
Beban Perjalanan Dinas 96,000,000 15,000,000
Beban Alat Tulis Kantor 57,600,000
Beban Listrik 38,400,000
Beban Telepon/Teleks 28,800,000 5,000,000
Beban Bunga Pinjaman 144,000,000 28,800,000
Beban sewa Peralatan 43,200,000
Beban Reparasi 14,400,000
Beban Penyusutan 192,000,000
Beban Pajak 19,200,000 1,000,000
Beban Lain-lain 9,600,000 1,920,000
Jumlah Beban Umum dan Administrasi 960,000,000
LABA USAHA 7,344,000,000
PENGHASILAN (BEBAN) LAIN
Pendapatan Dividen 1,152,000,000
Pendapatan Bunga 576,000,000
Pendapatan Sewa 288,000,000
Rugi Selisih Kurs Mata Uang Asing (57,600,000)
Keuntungan Pengalihan Aktiva 6,250,000 30,000,000
Pendapatan Investasi di Luar Negeri 806,400,000
Jumlah Penghasilan (Beban) Lain-Lain 2,771,050,000
LABA BERSIH 10,115,050,000 674,496,000

Penghasilan Neto Fiskal 9,180,796,000

Kompensasi Kerugian 200,000,000
Penghasilan Kena Pajak 8,980,796,000
PPh Terutang 2,245,199,000
Kredit PPh :
PPh pasal 22 & 22 Impor 215,000,000
PPh Pasal 23 65,200,000
PPh Pasal 24 201,600,000
481,800,000
PPh yang harus dibayar sendiri 1,763,399,000
Angsuran PPh Pasal 25 400,000,000
Pokok STP PPh Pasal 25 200,000,000
Status SPT kurang Bayar (Psl 29) 1,163,399,000
 PENJELASAN KOREKSI FISKAL
KOREKSI NEGATIF FISKAL 1 HPP
48,000,000,000 SALDO AWAL
38,200,000,000 PEMBELIAN
9,800,000,000
SALDO AKHIR
-
489,600,000
432,000,000
921,600,000 9 BEBAN BUNGA FISKAL

10. AKTIVA TETAP

263,424,000 TANAH
35,000,000 TANAH
81,000,000 TANAH
57,600,000 GEDUNG KANTOR
38,400,000 GUDANG
23,800,000 MEBEL
115,200,000 MOBIL TRUK
43,200,000 MOBIL PICK UP
14,400,000 MOBIL SEDAN
96,750,000 288,750,000 MOBIL BOX
18,200,000 TELEPON KANTOR
7,680,000 HANDPHONE
986,654,000 KOMPUTER
7,891,746,000

752,000,000 400,000,000
552,000,000 24,000,000
208,000,000 80,000,000
(57,600,000)
36,250,000 17.
806,400,000
1,289,050,000
1,608,750,000 9,180,796,000

Perhitungan PPh terutang :

Omset bersih > 50 Milyar

Peredaaran bruto usaha
Penghasilan lain-lain :
Pendapatan Dividen
 Pendapatan Bunga
Pendapatan Sewa
Rugi Selisih Kurs Mata Uang Asing
Keuntungan Pengalihan Aktiva
Pendapatan Investasi di Luar Negeri

Penghasilan Kena Pajak

PKP mendapat fasilitas :

- x
48,000,000,000

PKP tdk mendapat fasilitas

 FISKAL KOMERSIAL
1,920,000,000 1,920,000,000
37,632,000,000 37,632,000,000
39,552,000,000 39,552,000,000
1,352,000,000 1,152,000,000
38,200,000,000 38,400,000,000 200,000,000

14.4% X

AKTIVA TETAP Harga Perolehan Tarif / thn Masa Penyusutan

4,000,000,000 0% -
3,000,000,000 0% -
1,000,000,000 0% -
2,000,000,000 5% 12
700,000,000 0% -
100,000,000 25% 6
500,000,000 12.5% 12
500,000,000 12.5% 12
400,000,000 12.5% 12
300,000,000 12.5% 6
5,000,000 25% 12
10,000,000 25% 12
20,000,000 25% 12

Fiskal Komersial Koreksi

Mobil Box 300,000,000
Akumulasi penyusutan 56,250,000
(2 Jan 2013-1 Juli 2014)
Nilai Sisa Buku Fiskal 243,750,000

Harga jual 280,000,000

Keuntungan pengalihan aktiva 36,250,000 6,250,000 30,000,000

54,240,000,000

1,152,000,000
 576,000,000
288,000,000

6,250,000
806,400,000
57,068,650,000

8,980,796,000

8,980,796,000 = - 12.50%

8,980,796,000 25%
(1.000.000.000-200.000.000) = 115,200,000

Tahun penyusutan Koreksi diperkenankan Penyusutan 2014

- -
- -
- -
1 100,000,000
- -
0.5 12,500,000
1 62,500,000
1 62,500,000
1 50% 25,000,000 25,000,000
0.5 18,750,000
1 1,250,000
1 50% 1,250,000 1,250,000
1 5,000,000
Jumlah Penyusutan Fiska 288,750,000 26,250,000

Jumlah penyusutan kome 192,000,000

FISKAL NEGATIF (selisih) 96,750,000

 -

2,245,199,000.00
2,245,199,000.00
KREDIT PAJAK

JENIS PAJAK TARIF DPP PAJAK DIPOTONG KETERANGAN

PPh PSL 22 1.50% 1,000,000,000 15,000,000.00 BENDAHARA KEMENDAGRI
PPh PSL 22 IMPOR 2.50% 8,000,000,000 200,000,000.00 IMPORTASI
PPH PSL 23 15% 400,000,000 60,000,000.00 DIVIDEN PT. TELAGA WARNA
PPH PSL 23 15% 24,000,000 3,600,000.00 BUNGA PT. TIMUR LAUT
PPH PSL 23 2% 80,000,000 1,600,000.00 SEWA CV.LANGLANG BUANA
280,200,000.00

PSL 25 2 200,000,000 400,000,000

STP PPh PASAL 25 1 200,000,000 200,000,000

KOMPENSASI KERUGIAN 2013 200,000,000

PPh Pasal 24 :

Pendapatan investasi dari India 806,400,000

PPh dibayar di LN 25% 201,600,000

Perhitungan PPh 24
806,400,000 x 2,245,199,000 = 201,600,000
8,980,796,000

Kredit PPh Psl 24 yg diperkenankan 201,600,000