REKONSILIASI FISKAL

Pos - Pos Laba Rugi Ket Komersial

Penjualan bruto 1 √ 74,350,000,000
Retur penjualan 2 √ (1,875,000,000)
Diskon Penjualan 2 √ (576,500,000)
Penjualan netto 71,898,500,000
Harga Pokok Penjualan
Persediaan barang dagangan awal 3 √ (15,432,500,000)
Persediaan barang dagangan (56,984,500,000)
Persediaan barang dagangan akhir 3 √ 36,857,500,000
Total HPP (35,559,500,000)
Laba bruto 36,339,000,000
Biaya pemasaran :
Gaji dan bonus pegawai tetap 4 √ (1,864,000,000)
Tunjangan pajak penghasilan 5 √ (92,740,000)
Paket sembako 6 X (364,835,000)
Pelatihan karyawan (986,320,000)
Promosi dan iklan 7 √ (3,876,500,000)
Jamuan makan 8 X (284,250,000)
Telepon, air, dan listrik 9 X (734,250,000)
Penyusutan 10 X (50,625,000)
Bahan bakar dan tol 11 X (54,320,000)
Total biaya pemasaran (8,307,840,000)
Biaya umum dan administrasi (G&A):
Gaji dan bonus pegawai tetap (2,465,000,000)
PPh 21 12 X (143,400,000)
Honorarium dan komisi pegawai tidak tetap 13 √ (1,486,542,000)
Seragam 14 √ (94,560,000)
Telepon, air, dan listrik (1,055,600,000)
Biaya sewa kantor 15 X (1,633,500,000)
Penyusutan 16 X (1,254,000,000)
Royalti 17 X (660,000,000)
Biaya pembangunan pabrik baru 18 X (4,365,000,000)
Penghapusan piutang 19 X (4,763,480,000)
Pemeliharaan kendaraan 20 X (87,200,000)
Alat tulis kantor (154,380,000)
Bahan bakar dan tol 21 X (328,600,000)
Asuransi kendaraan 22 X (364,700,000)
PBB 23 √ (762,300,000)
Riset 24 X (3,860,000,000)
Pelatihan karyawan (1,340,000,000)
Family gathering 25 X (134,700,000)
Total biaya umum dan administrasi (G&A) (24,952,962,000)
Laba operasional 3,078,198,000
Pendapatan non operasi
Dividen dari PT. Negaeakertagama 26 X 382,500,000
Sewa mesin 67,400,000
 Bunga jasa giro 27 X 34,280,000
Total pendapatan non operasi 484,180,000
Biaya non operasi
Sumbangan 28 X (764,820,000)
Denda pajak 29 X (452,300,000)
Rugi selisih kurs 30 √ (124,890,000)
Biaya lain-lain 31 X (742,950,000)
Total biaya non operasi (2,084,960,000)
Laba sebelum pajak 1,477,418,000
Laba Penghasilan Kena Pajak
Pajak Penghasilan
Laba setelah pajak 1,477,418,000

Laba sebelum pajak

PPh Pasal 29 Badan terutang (25%)
Kredit pajak:
Kredit PPh 22 = 2,5% x 2.175.000.000 = 54,375,000
Kredit PPh 23 63,125,000
Kredit PPh 25 585,575,000
STP PPh 25 - Pokok 42,000,000
PPh Pasal 29 Badan Kurang Bayar

Angsuran PPh 25 per bulan

1/12 x (PPh Pasal 29 Kurang Bayar + Kredit Pajak PPh Pasal 25)
1/12 x (57.914.500 + 627.575.000) = 1/12 x 685.489.500

Jurnal atas kewajiban pajak akhir tahun

Beban pajak kini
Pajak dibayar dimuka PPh 22
Pajak dibayar dimuka PPh 23
Pajak dibayar dimuka PPh 25
Utang PPh 29
Koreksi Positif Koreksi Negatif Fiskal Dasar Peraturan
74,350,000,000
(1,875,000,000)
(576,500,000)
71,898,500,000

(15,432,500,000)
(56,984,500,000)
36,857,500,000
(35,559,500,000)
36,339,000,000

(1,864,000,000)
(92,740,000)
364,835,000 - Pasal 9 ayat (1.e) UU PPh
(986,320,000)
(3,876,500,000)
104,250,000 (180,000,000) SE-27/PJ.22/1986
150,000,000 (584,250,000) Pasal 9 ayat (1) UU PPh
14,375,000 (36,250,000) Pasal 9 ayat (1) UU PPh
13,580,000 (40,740,000) Pasal 9 ayat (1) UU PPh
(7,660,800,000)

(2,465,000,000)
143,400,000 - Pasal 9 ayat (1.h) UU PPh
(1,486,542,000)
(94,560,000)
(1,055,600,000)
980,100,000 (653,400,000) Pasal 9 ayat (1) UU PPh
466,500,000 (787,500,000) Pasal 9 ayat (1) UU PPh
110,000,000 (550,000,000) Pasal 9 ayat (1) UU PPh
4,365,000,000 - Pasal 9 ayat (2) UU PPh
1,500,000,000 (3,263,480,000) PMK 207/PMK.010/2015
5,000,000 (82,200,000) Pasal 9 ayat (1) UU PPh
(154,380,000)
24,645,000 (303,955,000) Pasal 9 ayat (1) UU PPh
7,350,000 (357,350,000) Pasal 9 ayat (1) UU PPh
(762,300,000)
1,930,000,000 (1,930,000,000) Pasal 9 ayat (1) UU PPh
(1,340,000,000)
134,700,000 - Pasal 9 ayat (1) UU PPh
(15,286,267,000)
3,078,198,000

(191,250,000) 191,250,000 Pasal 4 ayat 3 UU PPh

67,400,000
 (34,280,000) - Pasal 4 ayat 2 UU PPh
258,650,000

764,820,000 - Pasal 9 ayat (1) UU PPh

452,300,000 - Pasal 9 ayat (1.k) UU PPh
(124,890,000)
742,950,000 - Pasal 9 ayat (1) UU PPh
(124,890,000)

3,211,958,000

3,211,958,000

3,211,958,000
802,989,500

(745,075,000)
57,914,500

57,124,125

802,989,500
54,375,000
63,125,000
627,575,000
57,914,500