Jawaban Badan Pt. Realita Jaya Mandiri [PDF]

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LAPORAN KOREKSI FISKAL - BUKU MODUL BREVET AB IAI AKUN LABA RUGI KOREKSI POSITIF PENJUALAN BERSIH 48,000,000,000 HARGA POKOK PENJUALAN 38,400,000,000 200,000,000 LABA KOTOR 9,600,000,000 BEBAN PENJUALAN Beban Piutang Tak Tertagih 288,000,000 288,000,000 Beban Pemasaran 576,000,000 86,400,000 Beban pengiriman 432,000,000 Jumlah Beban Penjualan 1,296,000,000 BEBAN UMUM DAN ADMINISTRASI Beban Gaji dan Tunjangan Beban premi Asuransi Beban Perjalanan Dinas Beban Alat Tulis Kantor Beban Listrik Beban Telepon/Teleks Beban Bunga Pinjaman Beban sewa Peralatan Beban Reparasi Beban Penyusutan Beban Pajak Beban Lain-lain Jumlah Beban Umum dan Administrasi LABA USAHA PENGHASILAN (BEBAN) LAIN Pendapatan Dividen Pendapatan Bunga Pendapatan Sewa Rugi Selisih Kurs Mata Uang Asing Keuntungan Pengalihan Aktiva Pendapatan Investasi di Luar Negeri Jumlah Penghasilan (Beban) Lain-Lain LABA BERSIH



Penghasilan Neto Fiskal Kompensasi Kerugian Penghasilan Kena Pajak PPh Terutang Kredit PPh : PPh pasal 22 & 22 Impor PPh Pasal 23 PPh Pasal 24 PPh yang harus dibayar sendiri Angsuran PPh Pasal 25 Pokok STP PPh Pasal 25 Status SPT kurang Bayar



268,800,000 48,000,000 96,000,000 57,600,000 38,400,000 28,800,000 144,000,000 43,200,000 14,400,000 192,000,000 19,200,000 9,600,000 960,000,000 7,344,000,000 1,152,000,000 576,000,000 288,000,000 (57,600,000) 6,250,000 806,400,000 2,771,050,000 10,115,050,000



9,180,796,000 200,000,000 8,980,796,000 2,245,199,000 215,000,000 65,200,000 201,600,000 481,800,000 1,763,399,000 400,000,000 200,000,000 1,163,399,000



5,376,000 13,000,000 15,000,000



5,000,000 28,800,000



1,000,000 1,920,000



30,000,000



674,496,000



KOREKSI NEGATIF



FISKAL 48,000,000,000 38,200,000,000 9,800,000,000



PENJELASAN KOREKSI FISKAL 1 HPP SALDO AWAL PEMBELIAN SALDO AKHIR



489,600,000 432,000,000 921,600,000



9



BEBAN BUNGA FISKAL



10.



96,750,000



752,000,000 552,000,000 208,000,000



1,608,750,000



263,424,000 35,000,000 81,000,000 57,600,000 38,400,000 23,800,000 115,200,000 43,200,000 14,400,000 288,750,000 18,200,000 7,680,000 986,654,000 7,891,746,000 400,000,000 24,000,000 80,000,000 (57,600,000) 36,250,000 806,400,000 1,289,050,000 9,180,796,000



AKTIVA TETAP TANAH TANAH TANAH GEDUNG KANTOR GUDANG MEBEL MOBIL TRUK MOBIL PICK UP MOBIL SEDAN MOBIL BOX TELEPON KANTOR HANDPHONE KOMPUTER



17.



Perhitungan PPh terutang : Omset bersih > 50 Milyar Peredaaran bruto usaha Penghasilan lain-lain : Pendapatan Dividen Pendapatan Bunga Pendapatan Sewa



Rugi Selisih Kurs Mata Uang Asing Keuntungan Pengalihan Aktiva Pendapatan Investasi di Luar Negeri



Penghasilan Kena Pajak PKP mendapat fasilitas : 48,000,000,000 PKP tdk mendapat fasilitas



x



FISKAL 1,920,000,000 37,632,000,000 39,552,000,000 1,352,000,000 38,200,000,000



KOMERSIAL 1,920,000,000 37,632,000,000 39,552,000,000 1,152,000,000 38,400,000,000



14.4% AKTIVA TETAP



Harga Perolehan 4,000,000,000 3,000,000,000 1,000,000,000 2,000,000,000 700,000,000 100,000,000 500,000,000 500,000,000 400,000,000 300,000,000 5,000,000 10,000,000 20,000,000



Mobil Box Akumulasi penyusutan (2 Jan 2017-1 Juli 2018) Nilai Sisa Buku Fiskal Harga jual



Fiskal 300,000,000 56,250,000



200,000,000



X Tarif / thn Masa Penyusutan 0% 0% 0% 5% 12 0% 25% 6 12.5% 12 12.5% 12 12.5% 12 12.5% 6 25% 12 25% 12 25% 12



Komersial



Koreksi



243,750,000 280,000,000



Keuntungan pengalihan aktiva



48,000,000,000 1,152,000,000 576,000,000 288,000,000



36,250,000



6,250,000



30,000,000



6,250,000 806,400,000 50,828,650,000



###



8,980,796,000 =



-



12.50%



###



25%



(1.000.000.000-200.000.000)



=



Tahun penyusutan Koreksi diperkenankan Penyusutan 2018 1 100,000,000 0.5 12,500,000 1 62,500,000 1 62,500,000 1 50% 25,000,000 0.5 18,750,000 1 1,250,000 1 50% 1,250,000 1 5,000,000 Jumlah Penyusutan Fiskal 288,750,000 Jumlah penyusutan komers FISKAL NEGATIF (selisih)



192,000,000 96,750,000



115,200,000



25,000,000



1,250,000 26,250,000



-



2,245,199,000.00 2,245,199,000.00



KREDIT PAJAK JENIS PAJAK PPh PSL 22 PPh PSL 22 IMPOR PPH PSL 23 PPH PSL 23 PPH PSL 23



TARIF 1.50% 2.50% 15% 15% 2%



PSL 25 STP PPh PASAL 25



2 1



DPP PAJAK DIPOTONG KETERANGAN 1,000,000,000 15,000,000 BENDAHARA KEMENDAGRI 8,000,000,000 200,000,000 IMPORTASI 400,000,000 60,000,000 DIVIDEN PT. TELAGA WARNA 24,000,000 3,600,000 BUNGA PT. TIMUR LAUT 80,000,000 1,600,000 SEWA CV.LANGLANG BUANA 280,200,000 200,000,000 200,000,000



KOMPENSASI KERUGIAN 2013



400,000,000 200,000,000 200,000,000



PPh Pasal 24 : Pendapatan investasi dari India PPh dibayar di LN 25% Perhitungan PPh 24 806,400,000 x 8,980,796,000



806,400,000 201,600,000



2,245,199,000



Kredit PPh Psl 24 yg diperkenankan



=



201,600,000



201,600,000