SOAL LATIHAN BREVET AB KELAS VIRTUAL

MATERI : AKUNTANSI PAJAK (ANGKATAN 57)

DOSEN : EDDI WIYONO
TANGGAL : 12 JUNI 2021
JENIS LATIHAN : ESSAY
SIFAT LATIHAN : BUKA BUKU DAN TIDAK BEKERJASAMA

1. Apakah dengan akuntansi pajak kita akan punya pembukuan yaitu pembukuan akuntansi
dan pembukuan pajak? Jelaskan?
Tidak, hanya ada satu pembukuan yaitu pembukuan akuntansi dimana pada akhir tahun
pada saat menghitung PPh Tahunan akan dilakukan koreksi fiscal dikarenakan adanya
perbedaan antara metode pembukuan akuntansi yang digunakan perusahaan (PSAK)
dengan UU Pajak yang berlaku di Indonesia
2. Apakah dalam akuntansi pajak ada penjurnalan juga seperti akuntansi keuangan? Dan
bagaimana hubungan antara keduanya?
Tidak ada jurnal, karena akuntansi Pajak hanya untuk menghitung PPh tahunan
3. Jelaskan apa yang dimaksud koreksi fiscal dan apa tujuan dari koreksi fiscal?
Koreksi fiscal adalah merupakan inti dari akuntansi Pajak untuk menghitung Pajak
penghasilan terutang yang mucul dikarenakan adanya perbedaan antara metode
pembukuan akuntansi yang digunakan perusahaan (PSAK) dengan UU Pajak yang
berlaku di Indonesia
Tujuan koreksi fiscal adalah melakukan perhitungan PPh terutang dengan
- mereview pendapatan apakah ada pendapatan di laba rugi yng bukan objek Pajak
dan apakah ada pendapatan yang belum masuk kedalam pendapatan laba rugi
secara Pajak
- mereview biaya apakah ada biaya di laba rugi yang bukan merupakan biaya secara
Pajak baik permanen maupun sementara
4. Apakah yang dimaksud beda tetap dan beda temporary dalam koreksi fiscal?
Beda tetap adalah biaya yang tidak bisa dibiayakan secara perpajakan selamanya.
Sehingga akan selalu ada selisih antara biaya secara akuntansi dengan biaya secara pajak
misal biaya pribadi Direktur.
 Beda temporary adalah biaya yang tidak bisa dibiayakan secara perpajakan sementara
dimana diakhirnya perbedaan antara akuntansi dan pajak adalah 0 misalnya biaya
penyusutan mobil dimana secara pajak disusutkan 8 tahun tetapi secara akuntansi 4
tahun.
5. Apakah yang dimaksud dengan PPh Final?
PPh Final adalah pajak penghasilan yang dikenakan atas objek PPh sekali saja dan tidak
dihitung kembali dalam perhitungan PPh terutang akhir tahun. Contoh PPh atas
pendapatan sewa dan PPh atas pengalihan tanah atau bangungan
6. Apakah biaya yang berhubungan dengan penghasilan final bisa dibiayakan secara pajak?
Jelaskan
Secara akuntansi bisa dibiayakan tetapi pada saat perhitungan PPh diakhir tahun akan
dilakukan koreksi fiskal, harus dikeluarkan pada saat perhitungan PPh tahunan
Jadi tidak bisa dibiayakan secara Pajak
7. PT A membeli membeli mobil tanggal pada bulan January 2020 seharga 100.000.000,
hitunglah penyusutan tahun 2020?
Penyusutan komersial
Metode garis lurus
Masa manfaat 4 tahun
Tarif penyusutan = 100% / 4 = 25%
Penyusutan tahun 2020 = 100.000.000 * 25% = 25.000.000

Penyusutan fiskal
Metode Saldo Menurun
Masa manfaat 8 tahun
Tarif penyusutan 25%
Penyusutan tahun 2020 = 100.000.000 X 25 = 25.000.000

8. Mobil dibeli tanggal 31 Desember 31 Desember 2016 Rp.100.000.000 , buatlah

penyusutan pertahun dari 2016 s.d 2020?
9. PT A membuat cadangan THR untuk tahun 2020 sebesar 200.000.000 dan realisasi THR tahun
2019 yang dibayar 2020 sebesar 150.000, diminta untuk melakukan penjurnalan atas kasus
tersebut dan jelaskan efek pajaknya
 Jurnal
Biaya THR 200.000.000
Hutang 200.000.000
Hutang 150.000.000
Bank 150.000.000

Atas selisih biaya THR dan pembayaran THR sebesar 50.000.000 tidak boleh dibiayakan dan
harus dikoreksi fiscal positif.
10. Laporan keuangan PT A adalah sbb:
Neraca (Dalam Ribuan)
Cash 10.000.000 Hutang Usaha 2.000.000
Piutang 5.000.000 Hutang pajak
Prepaid pajak 100.000 Modal 5.000.000
Aktiva tetap 2.500.000 Laba ditahan 2.800.000
Akum Peny ( 500.000) Laba tahun berjalan 7.300.000
17.100.000 17.100.000

Laba Rugi
Penjualan 54.000.000
HPP 44.000.000
Laba kotor 10.000.000
B. Gaji 1.200.000
Penyusutan 500.000
B lain2 1.000.000
Laba sblm pajak 7.300.000

Dari data diatas:

1. Penyusutan secara pajak adalah sebesar 600.000
2. Dalam biaya gaji ada cadangan THR sebesar 200.000
3. Dalam biaya lain2 ada pengeluaran pemegang saham sebesar 400.000

Dari data diatas:

1. Buatlah rekonsilasi fiscal
2. Hitung pajak terutang
3. Buat jurnalnya
NAMA : ABDUL SALAM

JAWABAN :
1. A
2. S
3. D
4. F
5. G
6. H
7. J
8. K
9. L
10. L
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LEMBAR JAWABAN LATIHAN BREVET AB KELAS VITRUAL HALAMAN 1

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LEMBAR JAWABAN LATIHAN BREVET AB KELAS VIRTUAL HALAMAN 2

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LEMBAR JAWABAN LATIHAN BREVET AB KELAS VIRTUAL HALAMAN 3

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LEMBAR JAWABAN LATIHAN BREVET AB KELAS VIRTUAL HALAMAN 4

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LEMBAR JAWABAN LATIHAN BREVET AB KELAS VIRTUAL HALAMAN 5

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LEMBAR JAWABAN LATIHAN BREVET AB KELAS VIRTUAL HALAMAN 6