Ilustrasi Koreksi Fiskal [PDF]

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WORKSHEET PT Bina Banua Laporan Laba Rugi  c   cc!. - c  c- c
Koreksi



Komersial Positif Pendapatan Usaha        c  Penjualan Bersih Harga Pokok Penjualan        %& Biaya Produksi c c '( c c 'c Harga Pokok Produksi c )'( c )'c Harga Pokok Penjualan Laba Kotor Beban Usaha  *+  % c *   'c      -   * c    c. /0  *c c   c  ' c  /-  .    -' c  Jumlah Beban Laba Usaha Pendapatan Lain-lain %--c+ 1  %- 2 c  .     ) c  / (   / (0  Beban Lain-lain  -c  *    /  2c Laba Sebelum Pajak    3  2   2 c  Penghasilan Kena Pajak Pajak Terhutang (25%) Kredit Pajak ,.  %  ,  ,!  ,$ PPh yang harus dibayar sendiri -,.-c/ c   PPh Kurang Bayar/(Lebih Bayar)



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Fiskal Negatif



         46,500,000



      47,250,000



  !"! #  15,393,216     15,893,216     17,393,216 29,106,784



   15,000,000     15,500,000  #   17,100,000 30,150,000



!"! #







     " ##! !  !    ""       22,675,862 6,430,922



$



$  



  $ ##!         22,469,663 7,680,337



   $    3,524,000



   $    3,524,000



    2,020,000 7,934,922



    2,020,000 9,184,337







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