2 Bank/kas 70,000,000
Pendapatan sewa 70,000,000
PPN Out 7,000,000
Potongan PPh 4(2) 7,000,000
5 Mobil 200,000,000
Hutang Mobil 100,000,000
Bank/kas 100,000,000
6 Bank/kas 33,000,000
Piutang 30,000,000
PPN out 3,000,000
7 Komputer 5,000,000
PPN In 500,000
Biaya Jasa Rakit 200,000
PPN In 20,000
Hutang PPh 23 4,000
Bank 5,716,000
8 Piutang 2,640,000
Service Charge 1,500,000
Listrik 750,000
Air 150,000
PPN OUT 240,000
Biaya
Tarif Penyusutan Biaya penyusutan Biaya penyusutan
Aktiva Bulan beli Bulan efektif Penambahan penyusutan
pertahun setahun sampai akhir tahun
perbulan
1 Mobil Avanza 1 12 500,000,000 12.5% 62,500,000 5,208,333 62,500,000 41,666,666.67 500,000,000.00
2 PABX 1 12 100,000,000 12.5% 12,500,000 1,041,667 12,500,000 8,333,333.33
3 motor 2 11 12,000,000 12.5% 1,500,000 125,000 1,375,000 1,000,000.00
4 Perabotan 2 11 1,000,000 25.0% 250,000 20,833 229,167 83,333.33
5 Meja karyawan 5 set 2 11 12,500,000 25.0% 3,125,000 260,417 2,864,583 1,041,666.67
6 Kursi kantor 7 unit 3 10 7,000,000 25.0% 1,750,000 145,833 1,458,333 583,333.33
7 Lemari file 6 7 200,000 25.0% 50,000 4,167 29,167 16,666.67
8 JEBAKAN 13 - - - -
9 komputer 11 2 7,000,000 25.0% 1,750,000 145,833 291,667 583,333.33
639,700,000 2 83,425,000 6,952,083 81,247,917 53,308,333.33
3
Kontrak Pekerjaan 100%
Nilai pekerjaan 40,000,000 12,000,000
PPN 4,000,000
Nilai Kwitansi 44,000,000
PPh Final 6% (2,400,000)
Nilai yg hrs dibayar 41,600,000
338,304,050,246 338,304,050,246
keuntungan 85,645,758,487.05
(0)
- - - -
PT XXX
LAPORAN LABA / ( RUGI )
PERIODE 01 JANUARI S/D 31 DESEMBER 2013
JUMLAH
82,261,537,669.92
Pendapatan 82,261,537,670 20,197,300,000
Harga pokok penjualan (3,727,519,122) 4,898,463
Total pendapatan 102,463,736,133
LABA BRUTO ### 78,534,018,547
PAJAK PENGHASILAN :
- Pajak kini 3,805,320,034 3,805,320,034
AKTIVA PASSIVA
BIAYA PENJUALAN :
- Biaya Komisi - - -
- Biaya Promosi & Iklan - - -
- Biaya Cetakan - - -
- Biaya Entertaintment 13,921,305 9,951,255 3,970,050