KOREKSI POSITIF DAN NEGATIF

ATAS LAPORAN KEUANGAN

“PENYAJIAN REKONSILIASI FISKAL”

Dosen: Prof. Dr. H. Abdul Rahman Mus, M.Si

KELOMPOK 5

Rismawati 0038.04.33.2022
Andi Aulia Syaputri 0039.04.33.2022
Andi Alfa Novitasari 0040.04.33.2022
Irfa Kaharuddin 0041.04.33.2022
 Latar Belakang
Pajak merupakan salah satu penerimaan negara yang memegang peranan penting karena merupakan komponen
yang terbesar dan sumber dana dalam negeri untuk membiayai berbagai keperluan pembangunan nasional.

Karena adanya perbedaan kepentingan, maka dengan self assesment system Wajib Pajak cenderung
berusaha meminimalisasi jumlah pembayaran pajak. Upaya untuk meminimalisasi pembayaran pajak ini
disebut dengan perencanaan pajak. Perusahaan harus menyusun laporan keuangan fiskal untuk
kepentingan pembayaran pajak.Tujuan utama dari laporan keuangan fiskal adalah untuk menghitung
penghasilan kena pajak. Oleh karena itu, perusahaan harus melakukan koreksi fiskal atas laporan laba rugi
komersial menurut Standar Akuntansi Keuangan (SAK) dengan laporan laba rugi menurut Undang-Undang
Perpajakan yang berlaku..
 Rumusan Masalah
1 Jelaskan apa itu rekonsiliasi fiskal
2. Bagaimana koreksi positif dan negatif dari rekonsiliasi fiskal
3. Bagaimana perhitungan pajak penghasilan
4. Bagaimana kredit tahun berjalan
5 .Bagaimana pencatatan dan penyajian kurang lebih bayar PPh

Tujuan
1. Untuk mengetahui apa itu rekonsiliasi fiskal
2. Untuk mengetahui koreksi positif dan negatif dari rekonsiliasi fiskal
3. Untuk mengetahui perhitungan pajak penghasilan
4. Untuk mengetahu kredit tahun berjalan
5. Untuk mengetahui pencatatan dan pengajian kurang lebih bayar PPh
 PEMBAHASAN
A. Rekonsiliasi Fiskal
Rekonsiliasi fiskal adalah proses penyesuaian atas laba akumtamsi yang berbeda dengan ketentuan fiskal
untuk menghasilkan penghasilan neto/laba yang sesuai dengan ketentuan perpajakan. Dengan melakukan proses
rekonsiliasi fiskla ini maka WP tidak perlu membuat pembukuan ganda, melainkan cukup membuat 1
pembukuan yang didasari SAK-ETAP. Setelah dibuatkan rekonsiliasi fiscal untuk mendapatkan laba fiscal
PhKP yang akan digunakan sebagai dasar perhitungan PPh. Koreksi fiscal tersebut dapat dibedakan anatar beda
tetap dan beda waktu. Perbedaan- perbedaan anatara akuntansi dan fiscal tersebut dapat dikelompokkan menjadi
beda tetap/permanen (permanent differences) dan beda waktu/sementara (timing differences).

1. Beda tetap / permanen

Beda tetap terjadi karena adanya perbedaan pengakuan penghasilan dan beban menurut akuntansi dengan
pajak, yaitu adanya penghasilan dan beban yang diakui menurut akuntansi komersial namun tidak diakui
menurut fiskal, atau sebaliknya. Beda tetap mengakibatkan (laba/rugi sebelum pajak/ pre tax income) yang
berbeda secara tetap dengan laba atau rugi menurut fiscal PhKP (taxable income). Beda tetap biasanya timbul
karena peraturan perpajakan yang mengharuskan hal sebagai berikut dikeluarkan dari perhitungan Penghasilan
Kena Pajak.
 PEMBAHASAN
2. Beda waktu / sementara
Sesuai namanya, beda waktu merupakan perbedaan perlakuan akuntansi dan perpajakan yang sifatnya
temporer. Artinya, secara keseluruhan beban atau pendapatan akuntansi maupun perpajakan sebenarnya sama,
tetapi tetap berbeda alokasi setiap tahunnya.
Beda waktu biasanya timbul karena perbedaan metode yang dipakai antara fiscal dengan akuntansi dalam
hal:
1. Akrual dan realisasi;
2. Penyusutan dan amortisasi;
3. Penilaian persediaan;
4. Kompensasi kerugian fiscal.
 PEMBAHASAN
B. Koreksi Positif dan Negatif Rekonsiliasi Fiskal
Koreksi fiscal dapat berupa koreksi positif dan negative. Koreksi positif terjadi apabila laba menurut fiscal
bertambah. Koreksi positif bianaya dilakukan akibat adanya sebagai berikut.
1.Beban yang tidak diakui oleh pajak/non-deductible expense - Pasal 9 ayat (1) UU PPh.
2.Penyusutan komersial lebih besar dari penyusutan fiscal.
3.Amortisasi komersial lebih besar dari amortisasi fiscal.
4.Penyesuaian fiscal positif lainnya.
Koreksi negative terjadi apabila laba menurut fiscal berkurang. Koreksi negative biasanya dilakukan akibat
adanya hal-hal berikut.
1.Penghasilan yang tidak termasuk objek pajak- Pasal 4 ayat (3) UU PPh.
2.Penghasilan yang dikenakan PPh bersifat final- Pasal 4 ayat (2) UU PPh.
3.Penyusutan komersial lebih kecil daripada penyusutan fiscal.
4.Amortisasi komersial lebih kecil daripada amortisasi fiscal.
5.PenghasIlan yang ditangguhan pengakuannya.
6.Penyesuain fiscal negative lainnya.
 Contoh soal 1:
PT Father meminta bantuan anda untuk menyusun rekonsiliasi fiscal berdasarkan data laporan keuangan tahun
2011 dibawah ini : (dalam rupiah)
Penjualan 1.250.000.000
HPP (500.000.000)
Penghasilan Bruto Usaha 750.000.000
Beban Operasional
Gaji 55.000.000
Tunjangan transport karyawan 45.000.000

YOUR CONTENTS 02
Beban makan kantor
Beban pengobatan ditanggung perusahaan
6.000.000
20.000.000
Get a modernBeban training karyawan
PowerPoint 15.000.000
Presentation
Bebanthat is
seragam satpam 12.000.000
beautifully designed.
Beban sanksi administrasi pajak 10.000.000
Beban pengangkutan 4.500.000
Beban bunga pinjaman 7.000.000
Cadangan penghapusan piutang 4.500.000
Beban jamuan tamu tanpa daftar 10.000.000
Beban listrik dan telepon kantor 24.000.000
PBB dan Bea Materai 3.000.000
Penyusutan asset tetap 40.000.000
Premi asuransi kebakaran pabrik 10.000.000
Bantuan untuk panitia HUT RI 5.000.000
Total Beban Operasional 271.500.000
Laba Usaha 478.500.000
Pendapatan Lain-lain
•Dividen dari PT Jaya(setelah PPh) 85.000.000
(%kepemilikan 20%)
•Sewa kendaraan box kepada Fa Maju (setelah PPh) 9.850.000
•Keuntungan selisih kurs 5.000.000
•Penerimaan pengembalian PBB yang telah 5.000.000
Dibebankan
•Jasa giro Bank Mamiri (sebelum PPh) 2.000.000
Total Pendapatan Lain-lain 106.850.000
Laba Usaha sebelum PPh 585.350.000
Keterangan Tambahan

Jenis asset Tahun Beli Harga beli Nilai Residu

(Rp) (Rp)
Bangunan permanen 6 Juli 2009 400.000.000 50.000.000
Kelompok 1 10 Desember 2010 60.000.000 10.000.000

Penyusutan fiscal menggunakan metode garis lurus

Diminta:
•Buatlah rekonsiliasi fiscal untuk PT Father.
•Berapa penghasilan neto fiscal perusahaan.
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photos and Text. You can simply
impress your audience and add a
unique zing and appeal to your Reports
and Presentations with our Templates
This text can be replaced with your own
text.
You can simply impress
your audience and add a
unique zing .
PowerPoint Presentation
Get a modern PowerPoint Presentation
that is beautifully designed. I hope and I
believe that this Template will your
Time, Money and Reputation. Easy to
change colors, photos and Text. You
can simply impress your audience and
add a unique zing and appeal to your
Reports and Presentations with our
Templates. Get a modern PowerPoint
Presentation that is beautifully
designed. I hope and I believe that this
Template will your Time, Money and
Reputation. Easy to change colors,
photos and Text. You can simply
impress your audience and add a
unique zing and appeal to your Reports
and Presentations with our Templates.
This text can be replaced with your own
text.
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You can Change Fill
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Line Color

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TEMPLATES
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 Fully Editable Icon Sets: C
You can Resize without
losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com