LABA/RUGI KOREKSI FISKAL

URAIAN
KOMERSIAL POSITIF NEGATIF
PENJUALAN 20,800,000,000
RETUR PENJUALAN 1,800,000,000
PENJUALAN BERSIH 19,000,000,000
HARGA POKOK PENJUALAN:
PERSEDIAAN BAHAN BAKU 200,000,000
PEMBELIAN BAHAN BAKU 9,800,000,000
PERS. BAHAN BAKU AKHIR (450,000,000)
PEMAKAIAN BAHAN BAKU 9,550,000,000
BEBAN UPAH LANGSUNG 950,000,000 40,000,000
BEBAN PENYUSUT. MESIN 270,000,000 145,000,000
BEBAN ROYALTI 210,000,000 60,000,000
BEBAN PABRIKASI LAINNYA 120,000,000
BEBAN PRODUKSI 11,100,000,000
PERS. BARANG DALAM PROSES AWAL 760,000,000
PERS. BARANG DALAM PROSES AKHIR (650,000,000)
HARGA POKOK PENJUALAN 11,210,000,000
LABA KOTOR 7,790,000,000
BEBAN PENJUALAN:
BEBAN PROMOSI 500,000,000 250,000,000
BEBAN TRANSPORTASI 350,000,000
BEBAN PIUTANG TAK TERTAGIH 250,000,000 100,000,000
JUMLAH BEBAN PENJUALAN 1,100,000,000
BEBAN UMUM DAN ADM:
BEBAN GAJI DAN TUNJANGAN 850,000,000
BEBAN KESEJAHTERAAN KARYAWAN 50,000,000 20,000,000
BEBAN LISTRIK DAN AIR 180,000,000 42,000,000
BEBAN TELPON 45,000,000 2,500,000
BEBAN ATK 200,000,000
BEBAN PERJALANAN DINAS 60,000,000 14,000,000
BEBAN ASURANSI 75,000,000 75,000,000
BEBAN PENYUSUTAN 370,000,000 52,625,000
BEBAN BUNGA PINJAMAN 16,000,000
BEBAN PAJAK 8,000,000 8,000,000
BEBAN CSR 10,000,000 10,000,000
BEBAN LAIN-LAIN 2,500,000 600,000
JUMLAH BEBAN UMUM DAN ADM 1,866,500,000
LABA USAHA 4,823,500,000
PENDAPATAN LUAR USAHA:
PENDAPATAN DEVIDEN 350,000,000 350,000,000
PENDAPATAN BUNGA 300,000,000 50,000,000
PENDAPATAN SEWA 250,000,000 205,000,000
PENDAPATAN INVESTASI SAHAM 150,000,000
JUMLAH PEND. DI LUAR USAHA 1,050,000,000
BEBAN LUAR USAHA:
BEBAN SELISIH KURS 55,000,000
JUMLAH BEBAN LUAR USAHA 55,000,000
LABA LUAR USAHA 995,000,000
LABA BERSIH 5,818,500,000
 LABA USAHA FISK 6,033,225,000
L/R FISKAL
KOMPENSASI KER 500000000
20,800,000,000 PKP 5,533,225,000
1,800,000,000
19,000,000,000 MENDAPATAKAN FASILITAS PAJAK PPH PASAL 31 E KARENA PEREDARAN BRUTO KU
1,276,898,077 DI KALI TARIF 12, 159,612,260
200,000,000
9,800,000,000 TARIF NORMAL
(450,000,000) 4,256,326,923 25% 1,064,081,731
9,550,000,000
910,000,000 PPH TERUTANG 1,223,693,990
125,000,000 KREDIT PAJAK DALAM NEGERI
150,000,000 PPH PS 22 2,250,000
120,000,000 PPH PS 23 38,400,000
10,855,000,000 TOTAL KREDT PJK 40,650,000
760,000,000
(650,000,000) KREDT PAJAK LN
10,965,000,000 PPH PS 24 25,800,000
8,035,000,000
kredit pajak pph p 120000000
250,000,000
350,000,000
150,000,000
750,000,000 TOTAL KREDIT PAJAK 186,450,000
PAJAK Kurang bayar 1,037,243,990
850,000,000 PPH PS 29
30,000,000
138,000,000
42,500,000
200,000,000
46,000,000
-
317,375,000
16,000,000
-
-
1,900,000
1,641,775,000
5,643,225,000

-
250,000,000
45,000,000
150,000,000
445,000,000

55,000,000
55,000,000
 390,000,000
6,033,225,000
KARENA PEREDARAN BRUTO KURANG DARI 50 M
PENYUSUTAN MESIN JAHIT 125,000,000

JENIS HARGA PEROLEH TGL PEROLEHAN

GEDUNG 2,000,000,000 25-Jan-14
GUDANG 800,000,000 24-Jan-14
MEBEL BESI 30,000,000 5-Apr-12
MOBIL TRUK 550,000,000 4-Apr-12
BUS' 450,000,000 20-Oct-17
SEDAN 600,000,000 5-Jan-17
MOBIL BOX 300,000,000 5-Jan-17
MOBIL JEEP 750,000,000 5-Jan-17
KOMPUTER 35,000,000 11-Jul-14
TELEPHON 12,000,000 14-Oct-17
HANDPHONE 15,000,000 14-Oct-17
KETERANGAN TARIF PENYUSUTAN PENYUSUTAN FISKAL
5% 100,000,000 100,000,000
DISEWAKAN 5% 40,000,000 -
12.50% 3,750,000 3,750,000
12.50% 68,750,000 68,750,000
ANTAR JEMPUT KARYAWAN 12.50% 56,250,000 56,250,000
OPERASIONAL DIREKSI BOLEH DI BAWA PULANG 12.50% 75,000,000 37,500,000
DISEWAKAN 12.50% 37,500,000 37,500,000
FASILITAS PEMEGANG SAHAM 12.50% 93,750,000 -
25% 8,750,000 8,750,000
25% 3,000,000 3,000,000
DI PAKAI SEKRETARIS, BOLEH DI BAWA PULANG 25% 3,750,000 1,875,000
490,500,000 317,375,000
KETERANGSALDO
PPH PS 22 2,250,000 ATAS PENJUALAN KE PEMERINTAHAN
PPH PS 23 37,500,000 ATAS BUNGA PINJAMAN
PPH PS 23 900,000 PERHITUNGAN PPH PS 24
PPH PS 24 25,800,000 33,173,077 > 25,800,000
 LABA/RUGI KOREKSI FISKAL
URAIAN
KOMERSIAL POSITIF NEGATIF
PEREDARAN USAHA ATAS PENJUALAN KE BUMN
PENJUALAN 41,000,000,000
HARGA POKOK PENJUALAN
PEMBELIAN 10,000,000,000 5,000,000
PERSEDIAAN AWAL 6,000,000,000
PERSEDIAAN AKHIR 4,000,000,000
HARGA POKOK PENJUALAN 12,000,000,000
LABA BRUTO 29,000,000,000
BIAYA OPERASI DAN UMUM
GAJI DAN TUNJANGAN 1,200,000,000 30,000,000
SEWA 250,000,000
BIAYA PERJALANAN DINAS 191,000,000 145,000,000
PERBAIKAN DAN PEMELIHARAAN 135,000,000
PROMOSI 220,000,000 50,000,000
PENELITIAN DAN PENGEMBANGAN 300,000,000 250,000,000
PENGHAPUSAN PIUTANG TAK TERTAGIH 125,000,000 125,000,000
BONGKAR MUAT 35,000,000
PKB, PBB DAN MATERAI 20,000,000 3,000,000
TELP/FAX 50,000,000
LISTRIK DAN AIR 45,000,000
PAJAK DAN PERIJINAN 30,000,000 3,000,000
PROFESIONAL FEE 17,500,000 2,500,000
ASURANSI KERUGIAN DAN KEBAKARAN 15,000,000
PENYUSUTAN 130,000,000 20,000,000
TRAINING KE LUAR NEGERI MANAGER 150,000,000
SUMBANGAN DAN BANTUAN 87,000,000 82,000,000
NATURA 150,000,000 40,000,000
LAIN-LAIN 80,000,000 75,000,000
TOTAL BIAYA OPERASI DAN UMUM 3,230,500,000
LABA USAHA 25,769,500,000
PENDAPATAN LAIN-LAIN
DEVIDEN DARI PT. AGAR (20%) 50,000,000
DEVIDEN DARI PT. KITA (26%) 30,000,000 30,000,000
PENDAPATAN SEWA MOBIL 40,000,000
KEUNTUNGAN PENJUALAN TANAH 25,000,000
BANTUAN DARI PT. SEGALANYA 10,000,000 10,000,000
JASA GIRO DI BANK BCA 1,500,000 1,500,000
KEUNTUNGAN SELISIH KURS 5,000,000
TOTAL PENDAPATAN LAIN-LAIN 161,500,000
LABA SEBELUM PAJAK 25,931,000,000
L/R FISKAL

41,000,000,000

9,995,000,000
6,000,000,000
4,000,000,000
11,995,000,000
29,005,000,000

1,170,000,000
250,000,000
46,000,000
135,000,000
170,000,000
50,000,000
-
35,000,000
17,000,000
50,000,000
45,000,000
27,000,000
15,000,000
15,000,000
110,000,000
150,000,000
5,000,000
110,000,000
5,000,000
2,405,000,000
26,600,000,000

50,000,000
-
40,000,000
25,000,000
-
-
5,000,000
120,000,000
26,720,000,000
KETERANGSALDO
PPH PS 22 75,000,000 ATAS PENJUALAN KE BUMN
PPH PS 23
PPH PS 23
PPH PS 24