Peta AWP Form

AUDIT WORKING PAPERS
Contents:
TSch Time Schedule

CCS Cash Count Sheet (Cash Opname)
BCI Bank Confirmation Inquiry
ASch Aging Schedule
SRC Summary of Result of Confirmation
Conf Confirmation
ICS Inventory Count Sheet
Amort Amotization
Lease Leasing
TRT Test of Recorded Transaction
FCor Fiscal Corrections
MTS Monthly Transaction Shedule
ARH&J
Registered Public Accountants
Audit, Accounting, Management and Tax services
Name of Client
Audit Schedule
Year Ended
No. DESCRIPTION
1 SURVEY
2 PREPARATION
3 AUDIT FIELD WORK
4 COMPILATION OF TENTATIVE DRAFT
5 DELIVERY OF TENTATIVE DRAFT
6 DISCUSS
7 FINAL AUDIT REPORT
8 DELIVERY OF FINAL AUDIT REPORT
9 DRAFT COMPILATION ANNUAL TAX REPORT (Corporate Income Tax)
10 FINAL COMPILATION ANNUAL TAX REPORT (Corporate Income Tax)
11 OTHERS
Prepare by Review by
Initial Dated Initial Dated
xx/xx/2012 JPM xx/xx/2012
ARH&J
Name of Client
Audit Schedule
Year Ended
No. DESCRIPTION
1 SURVEY
2 PREPARATION
3 AUDIT FIELD WORK
4 COMPILATION OF TENTATIVE DRAFT
5 DELIVERY OF TENTATIVE DRAFT
6 DISCUSS
7 FINAL AUDIT REPORT
8 DELIVERY OF FINAL AUDIT REPORT
9 DRAFT COMPILATION ANNUAL TAX REPORT (Corporate Income Tax)
10 FINAL COMPILATION ANNUAL TAX REPORT (Corporate Income Tax)
11 OTHERS
Prepare by Review by
Initial Dated Initial Dated
xx/xx/2012 JPM xx/xx/2012

PT PETA
PLANNING OF AUDIT SHCEDULE OF FINANCIAL STATEMENT
DECEMBER 31, 2010
MONTHS
JULY
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
PT ETSA
REALIZATION OF AUDIT SHCEDULE OF FINANCIAL STATEMENT
DECEMBER 31, 2010
MONTHS
JULY
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
REMARKS
21 22 23 24 25 26 27 28 29 30 31
A6
REMARKS
21 22 23 24 25 26 27 28 29 30 31
A6
EDSON & Rekan
Audit, Accounting, Management & Tax Services
BERITA ACARA PEMERIKSAAN KAS

CASH COUNT SHEET
NAMA KLIEN/NAME OF CLIENT : PT PETA
DILAKUKAN TANGGAL/DONE ON THE DATE OF : 31 December 2012 Jam 08.00 - 09.00
PEMEGANG KAS/CASHIER : Sdr Trinita
A. SALDO UANG KAS MENURUT BUKU KAS/THE CASH BALANCE BASE ON CASH BOOK
Saldo kas menurut neraca per tanggal
1.
Cash balance base on cash book dated
12,31,12
Mutasi dari tanggal sampai
2.
Cash transaction from date until
Mutasi Debet/Debit Mutation Rp
Mutasi Kredit/Credit Mutation
3. Saldo buku kas tanggal/Cash balance date : 12,31,12
4. Penerimaan yang belum dibukukan/Cash receipt was not booked yet:
Rp
5. Pengeluaran yang belum dibukukan/Cash disbursement was not booked yet:
bensin tol, ongkos angkut, bensin ,tol , perangko, materai Rp 67,50
JUMLAH SALDO KAS MENURUT BUKU/TOTAL CASH BALANCES ACCORDING TO CASH BOOK
B. UANG DALAM KAS/MONEY IN CASH

1. Uang tunai/Cash
a. Uang kertas/koin (Bank note/coin)
10 lembar/pieces @ Rp 100,000 = Rp 1,000,00
- lembar/pieces @ Rp 50,000 =
b. Koin/Coin =
2. Surat-surat berharga/Marketable securities (Waardapapieren):

Rp
3. Lain-lain (bon-2 belum diperhitungkan)/Other's (invoice non disbursement):

Rp
JUMLAH UANG DALAM KAS/TOTAL MONEYS IN CASH
C. SELISIH UANG KAS/CASH DIFFERENCES (SURPLUS/DEFICIT)
Terbilang/
:
In words
AUDITOR APPROVED
Agus
Desaign by: JeanPM, 2005
RA PEMERIKSAAN KAS
H COUNT SHEET
Rp 1,250,000
-
-
+
Rp -
+
Rp 1,250,000
0
0
0
+
Rp -
67,500
0
0
+
Rp 67,500
+
Rp 1,182,500
1,000,000
-
-
-
-
-
-
+
Rp 1,000,000
+
Rp -
+
Rp -
+
Rp 1,000,000.0
+
) Rp 182,500
CASHIER
Kevina
BANK CONFIRMATION INQU
Dear Sirs:
|Your completion of the following report will be sincerely appreciated. IF THE ANSWER T
mail it in enclosed stamped addressed envelove direct to the
Report from
(Bank) BANK BALI/BANK PERMATA

Jl. Jend. Sudirman Kav. 27
Jakarta 12920
Richard Risambessy & Rekan

Public Accountant
Fatimah Building, Jl. TB Simatupang No. 47A Tanjung Barat
Jakarta 1….
Dear sirs.
1. We hereby report that at the close of business on December 31, 2004 our records showed the follow
AMOUNT DESCRIPTION OF ACCOUNT INTEREST

RATE (P.A.) PAID TO
Rp
2. We further report that the above-mentioned customer was directly liable to us by way
ess on that date as follows:
AMOUNT DESCRIPTION OF LIABILITY DATE DUE I
GRANTED DATE RATE (P.A
Rp
3. Other direct and/or contingent liabilitie

AMOUNT DESCRIPTION OF ACCOUNT NAME OF MAKER
Rp
4. |Details of total anused letter of credit of said customer as at the 5. Other acou
entioned date were as follows:
AMOUNT
ACCOUNT FOREIGN RUPIAH
CURRENCY
Rp
Except as stated above, according to our records, said customer had no other account with us.
Date, ..................................................., 2011

ION INQUIRY
Jakarta, Jully .., 2011

Dengan hormat,
HE ANSWER TO ANY ITEMS IS "NONE", PLEASE SO STATE Kindly

ve direct to the auditor named below.
Yours truly, Report from
PT ETSA
(COMPANY NAME PER BANK RECORDS)
(Bank)
By SIM MOON JO
Authorized Signature
Richard Risam
Public Accoun
Fatimah Build
Jakarta 1….
Dear sirs.
owed the following balance (s) to the credit of PT. Manito World.
NTEREST RESTRICTIONS ON WITHDRAWALS OF ACCOUNT AMOUN

PAID TO AND OTHER REMARKS
Rp
e to us by way of loans, acceptances, overdraft, etc., at the close of

of business on that date as follow
INTEREST DESCRIPTION OF COLLATERALS, AMOUN
RATE (P.A.) PAID TO LINES, ENDORSERS, ETS., OTHER REMAKS
Rp
ngent liabilities were:

MAKER DATE OF DUE REMARKS AMOUN
NOTE DATE
Rp
Other acounts with the bank on that date were (details attached): |Details
above mentioned
ACCO
Rp
Except as stated
Yours truly,
By
Authorized Signature Tanggal, ............
BANK CONFIRMATION INQUIRY
engan hormat,
|Your completion of the following report will be sincerely appreciated. IF THE ANSWER TO ANY
|Kindly mail it in enclosed stamped addressed envelove direct to the audit
eport from
BANK BALI/BANK PERMATA

Jl. Jend. Sudirman Kav. 27
Jakarta 12920
ichard Risambessy & Rekan

ublic Accountant
atimah Building, Jl. TB Simatupang No. 47A Tanjung Barat
akarta 1….
|1. We hereby report that at the close of business on December 31, 2004 our records showed t
of Kizone International, PT.
AMOUNT DESCRIPTION OF ACCOUNT INTEREST
RATE (P.A.) PAID TO
We further report that the above-mentioned customer was directly liable to us by way of loans, a
at date as follows:
AMOUNT DESCRIPTION OF LIABILITY DATE DUE INTEREST
GRANTED DATE RATE (P.A.)
Other direct and/or contingent liabilities were:

AMOUNT DESCRIPTION OF ACCOUNT NAME OF MAKER DATE OF
NOTE
|Details of total anused letter of credit of said customer as at the 5. Other acounts with t
bove mentioned date were as follows:
AMOUNT
ACCOUNT VALUTA RUPIAH
ASING
xcept as stated above, according to our records, said customer had no other account with us.
anggal, ..................................................., 2005

QUIRY
Jakarta, Jully .., 2011
SWER TO ANY ITEMS IS "NONE", PLEASE SO STATE

ct to the auditor named below.
Yours truly,
PT KIZONE INTERNATIONAL
(COMPANY NAME PER BANK RECORDS)
By SIM MOON JO
ords showed the following balance (s) to the credit of
RESTRICTIONS ON WITHDRAWALS OF ACCOUNT

AND OTHER REMARKS
way of loans, acceptances, overdraft, etc., at the close
INTEREST DESCRIPTION OF COLLATERALS,

PAID TO LINES, ENDORSERS, ETS., OTHER REMAKS
es were:
DATE OF DUE REMARKS
NOTE DATE
acounts with the bank on that date were (details attached):
Yours truly,
By
Name of Client PT PETA
Aging Schedule TRADE DEBTORS
Year Ended DECEMBER 31, 2010
No Name of Company Dated
1 Manito world trading co. Ltd 31-12-10

2 PT Winners internasional 31-08-10
3 PT Eines trend 23-12-10
4 PT Sam san 26-07-10
5 PT Muara tunggal 18-02-10
6 PT Kizone internasional 01-10-10
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
TOTAL
Λ Footing checked
PREPAID BY REVIEWED BY
Int Date Int Date
Chandra 07-07-11 Ram 10-04-2011

EBTORS
ER 31, 2010
PAST DUE
Not Past Due 1 - 30 days 31 - 60 days 61 - 90 days
72,066,116,718 -- -- --
-- -- -- --
-- 432,958,234 -- --
-- -- -- --
-- -- -- --
-- -- 239,580,392 --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
-- -- -- --
72,066,116,718 432,958,234 239,580,392.00 0.00

Λ Λ Λ Λ
AMOUNT
Over 90 days
-- 72,066,116,718
(71,747,210) (71,747,210)
-- 432,958,234
3,623,162 3,623,162
714,674 714,674
-- 239,580,392
-- 0
-- 0
-- 0
-- 0
-- 0
-- 0
-- 0
-- 0
-- 0
-- 0
-- 0
-- 0
-- 0
-- 0
-- 0
-- 0
-- 0
-- 0
(67,409,374) 72,671,245,970
Λ Λ
INDEX: CA 3
R R & Rekan
NAMA KLIEN/NAME OF CLIENT :

NAMA AKUN/NAME OF ACCOUNT :
TAHUN YANG BERAKHIR/YEAR ENDED :
IKHTISAR HASIL KONFIRMASI

SUMMARY OF RESULTS OF CONFIRMATION
POSITIF/POSITIVE
METODE RANDOM SAMPLING

RANDOM SAMPLING METHOD
KONFIRMASI PERTAMA TANGGAL PENGIRIMAN KONFIRMASI
FIRST REQUEST CONFIRMATION REQUEST DATE
DEBITUR/KREDITUR
KETERANGAN/DESCRIPTION JUMLAH/AMOUNT
DEBTOR/CREDITOR
JUMLAH AKUN/TOTAL OF ACCOUNTS Rp
JUMLAH KONFIRMASI YANG DIMINTA
Rp
TOTAL OF RESULTS OF CONFIRMATION
JAWABAN KONFIRMASI/REPLIES CONFIRMATION:
Disetujui/Confirming Balance Rp
Jawaban Berbeda/Reporting Differences :
a. Bisa Direkonsiliasi/Portion Confirmed
b. Tidak Bisa Direkonsiliasi/Portion Excepted Office
Dikembalikan Kantor Pos/Reporting by Post Office
Tidak Dijawab/No Replies
JUMLAH/TOTAL Rp
Catatan/Notes:
> Jelaskan penyelesaian dari perbedaan-perbedaan yang materil/ Explainining the solving of from diffrences which is
> Rinci hasil konfirmasi yang tidak diselesaikan secara memuaskan pada lampiran terpisah/ Detail result of un
enclosure.
DIBUAT OLEH/PREPARED BY: DITELAAH OLEH/REVIEWED BY:
Initial DATE Initial DATE

HASIL KONFIRMASI
ESULTS OF CONFIRMATION
NEGATIF/NEGATIVE
RANDOM SAMPLING
M SAMPLING METHOD
KONFIRMASI KEDUA
SECOND REQUEST
PERSENTASE/PERCENTAGE
DARI JUMLAH DARI PELANGGAN
FROM AMOUNT FROM CLIENT
% %
% %
% %
% %
% %
% %
% %
% %
ning the solving of from diffrences which is material.
ada lampiran terpisah/ Detail result of un-finished confirnation by gratifying at separate

INDEX:
ARH&J
Name of Client : PT PETA
Amortization Schedule : PREPAID EXPENSES (Insurance)
Year Ended : DECEMBER 31, 2010
INDEX DESCRIPTION
Jan Feb
MANUFACTURING EXPENSES
LIG Insurance (Factory)

Period of insurance (27.10.09 to 27.10.10)
Amount (US$ 8,004.13 x 9,545)
Accumulated of amortization/Insurance expense 6,269,902 6,269,902
Net of Prepaid expenses (insurance)

Amount (US$ 4,804.13 x 9,545)

Amount (US$ 10,008.52 x 9,350)

Amount (US$ 10,000 x 9,022.5)

Amount (US$ 10,504.48 x 8,935)
Accumulated of amortization/Insurance expense 0 0

Amount (US$ 11,904.48 x 8,935)
Sub Total 15,649,391 25,350,192
OPERATING EXPENSES
A. LIG Insurance (Kijang Innova G F 1242 UH)

Amount
Accumulated of amortization/Insurance expense 280,260 280,260
LIG Insurance (Kijang Innova G F 1374 UH)

Amount
Accumulated of amortization/Insurance expense 229,717 0
LIG Insurance (Sedan B 1172 ML)
Amount
LIG Insurance (Avanza F 1043 UJ)

Amount

Amount

Amount
LIG Insurance (Sedan B 1172 ML)

Amount
LIG Insurance (Avanza F 1043 UJ)

Amount
1,612,659 1,612,659
B. LIG Insurance (Personal)

Amount
599,255 599,255
Sub Total 2,211,914 2,211,914
TOTAL 17,861,305 27,562,106
Memo Journal Jan Feb
Dr MANUFACTURING EXPENSES (Insurance) 15,649,391 25,350,192

Dr OPERATING EXPENSES (Insurance) 2,211,914 2,211,914
Cr PREPAID EXPENSES (Insurance) 17,861,305 27,562,106
Prepared By Reviewed By
Initial Date Initial Date
Chandra 07-09-2011 Ram 10-04-2011

AMORTIZATION
Mar Apr Mei Jun Jul Agu
6,269,902 6,269,902 6,269,902 6,269,902 6,269,902 6,269,902
3,763,235 3,763,235 3,763,235 3,763,235 3,763,235 3,763,235
7,798,305 7,798,305 7,798,305 7,798,305 7,798,305 7,798,305

7,518,750 7,518,750 7,518,750 7,518,750 7,518,750 7,518,750
0 0 0 0 0 0
0 0 0 0 0 0
25,350,192 25,350,192 25,350,192 25,350,192 25,350,192 25,350,192
280,260 28,026 0 0 0 0
0 0 0 0 0 0
712,092 712,092 712,092 712,092 712,092 712,092
165,546 0 0 0 0 0
0 255,391 273,633 273,633 273,633 273,633
328,167 328,167 328,167 328,167 328,167 328,167
0 0 0 0 0 0
130,385 279,396 279,396 279,396 279,396 279,396
1,616,450 1,603,072 1,593,288 1,593,288 1,593,288 1,593,288
599,255 59,929 0 0 0 0
599,255 59,929 0 0 0 0
2,215,705 1,663,001 1,593,288 1,593,288 1,593,288 1,593,288
27,565,897 27,013,193 26,943,480 26,943,480 26,943,480 26,943,480
Mar Apr Mei Jun Jul Agu
25,350,192 25,350,192 25,350,192 25,350,192 25,350,192 25,350,192

2,215,705 1,663,001 1,593,288 1,593,288 1,593,288 1,593,288
27,565,897 27,013,193 26,943,480 26,943,480 26,943,480 26,943,480
PER AUDIT
AMOUNT
Sep Okt Nop Des Dec' 31, 2010
75,238,822
6,269,902 5,433,913 0 0 61,863,031 (75,238,822)
0
45,158,822
3,763,235 3,261,472 0 0 37,130,587 (45,158,822)
0
93,579,662
7,798,305 7,798,305 7,798,305 7,798,307 88,640,736 (88,640,736)
4,938,926
90,225,000
7,518,750 7,518,750 7,518,750 7,518,750 85,463,125 (85,463,125)
4,761,875
93,857,529
0 1,303,577 7,821,461 7,821,461 16,946,499 (16,946,499)
76,911,030
106,366,529
0 1,477,313 8,863,877 8,863,877 19,205,067 (19,205,067)
87,161,462
25,350,192 26,793,330 32,002,393 32,002,395 309,249,045 173,773,293
3,363,120
0 0 0 0 868,806 (3,363,120)
0
3,759,000
0 0 0 0 229,717 (3,759,000)
0
8,545,100
569,670 0 0 0 6,266,406 (8,545,100)
0
3,505,680
0 0 0 0 749,826 (3,505,680)
0
3,283,600
273,633 273,633 273,633 273,633 2,444,455 (2,444,455)
839,145
3,938,000
328,167 328,167 328,167 328,167 3,708,287 (3,708,287)
229,713
7,715,000
128,583 642,917 642,917 642,917 2,057,334 (2,057,334)
5,657,666
3,352,750
279,396 279,396 279,396 279,396 2,644,949 (2,644,949)
707,801
1,579,449 1,524,113 1,524,113 1,524,113 18,969,780 7,434,325
7,191,064
0 0 0 0 1,857,694 (7,191,064)
0
0 0 0 0 1,857,694 0
1,579,449 1,524,113 1,524,113 1,524,113 20,827,474 7,434,325
26,929,641 28,317,443 33,526,506 33,526,508 330,076,519 181,207,618
Sep Okt Nop Des Jumlah
25,350,192 26,793,330 32,002,393 32,002,395 309,249,045

1,579,449 1,524,113 1,524,113 1,524,113 20,827,474
26,929,641 28,317,443 33,526,506 33,526,508 330,076,519
INDEX:
PER AUDIT
Dec' 31, 2009
75,238,822
(13,375,791)
61,863,031
45,158,822
(8,028,235)
37,130,587
0
0
0
0
0
0
0
0
0
0
0
0
98,993,618
3,363,120
(2,494,314)
868,806
3,759,000
(3,529,283)
229,717
8,545,100
(2,278,694)
6,266,406
3,505,680
(2,755,854)
749,826
0
0
0
0
0
0
0
0
0
0
0
0
8,114,755
7,191,064
(5,333,370)
1,857,694
1,857,694
9,972,449 Saldo awal 108,966,067

penambahan 402,318,070
108,966,067 511,284,137
(330,076,519)
181,207,618
CA 7
No.
Perihal
Kepada yth,
PT
Dengan hormat,
Sehubungan dengan pemeriksaan yang dilakukan oleh akuntan publik kami terhadap laporan keuangan
Desember 2010, kami mohon bantuan Saudara untuk memeriksa kebenaran data dibawah ini. Setelah
bagian bawah surat ini agar dikembalikan kepada auditor kami,
Kantor Akuntan
Fatimah Building
Jl. TB Simatupang No. 47 A, Tanjung Barat
Jakarta 12530
Saldo piutang kami kepada perusahaan Saudara per 31 Desember 2010 sebesar Rp ……………………………
(
Jawaban Saudara atas konfirmasi ini sangat kami hargai.
Terima kasih atas perhatian Saudara.
Hormat kami,
PT MANITO WORLD
KIM NAM HYUN

Direktur
Reff No.
Kepada Yth,
Kantor Akuntan
Fatimah Building
Jl. TB Simatupang No. 47 A, Tanjung Barat
Jakarta 12530
Menurut catatan kami, saldo hutang/piutang kami kepada Pt Manito World pada tanggal 31 D
Menurut catatan kami, saldo hutang/piutang kami kepada Pt Manito World pada tanggal 31 D
Rp……………. adalah benar kecuali data dibawah ini:
Catatan: Konfirmasi ini bukan permintaan pembayaran

Jakarta,
ap laporan keuangan perusahaan kami per 31

dibawah ini. Setelah diisi dan ditandatangani,
p ……………………………
)
Surabaya,
d pada tanggal 31 Desember 2010 sebesar

Hormat kami,
PT
Direktur
R R & Rekan
INVENTORY COU
NAME OF CLIENT
DONE ON THE DATE OF
FOR STOCK LOCATED AT
DESCRIPTION AND BRAND UNIT Q U

(Indicate Stock or Code Number, if any) Per Count
Taken by :
For Auditor : For Client :

2 1 7 9 9 8 1 3 8 9
72
36 36
114
57
57
RY COUNT SHEET
: PT PETA
:
:
Q U A N T I T Y R E M A R K S
er Count Per Card Difference
Sheet No. of Sheets
Complete Check
Test Check
3 12 1 3 8 9 9 10 1 1
42
21
ARH&J
Registered Public Accountant
Audit, Accounting, Management and Tax Services
Name of Client : PT PETA
Monthly Transaction Schedule : LEASING
Year Ended : DECEMBER 31, 2010
INDEX D E S C R I P T I O N
Jan Peb Mar
PT KOEXIM MANDIRI FINANCE

1 No. MW091007A49 $ 500,000.00
Current maturities of long-term debt $ (16,666.67)
Net of long-term debt $ 483,333.33
2 No. MW10010773 $ 1,000,000.00

2 No. MW10040793 $ 500,000.00

TOTAL 0 0 0
L Checked againts general ledger
Λ Footing checked
PREPARED BY REVIEWED BY
Int Date Int Date
Chandra 07-xx-2011 Ram 07-xx-2011

MONTHLY MATURITIES
Apr Mei Jun Jul Ags Sep Okt
167,888,838 165,488,268 164,098,329 163,630,328 162,087,364
322,300,850 321,008,825
0 167,888,838 165,488,268 164,098,329 485,931,178 483,096,189 0

PER AUDIT PER AUDIT
Amount
Nop Des DECEMBER 31, 2010 DECEMBER 31, 2009
4,700,000,000 4,700,000,000
0 (1,253,333,584) (1,253,333,584)
3,446,666,416 3,446,666,416
0 0
0
0 0
0 0 3,446,666,416 3,446,666,416
INDEX:
LT 2
R R & Rekan
NAMA KLIEN/NAME OF CLIENT : 0

SKEDULE PENDUKUNG/SUPPORTING SCHEDULE :
TAHUN YANG BERAKHIR/YEAR ENDED :
TEST TRANSAKSI
TEST OF RECORDED TRANSACTION
TANGGAL NO. BUKTI NO. AKUN KETERANGAN
DATED EVIDENCE NO. ACCOUNT NO. DESCRIPTION
Rp
A Kelengkapan supporting dokumen/Equipment of document supporting
B Kebenaran perhitungan matematis/Truth of mathematical calculation
C Otorisasi/Authorization
D Kebenaran nomor akun/Truth of account number
E Kebenaran posting ke ledger dan sub ledger/Truth of posting to general ledger and subsidiary ledger
DIBUAT OLEH/PREPARED BY: DITELAAH OLEH/REVIEWED BY:

Initial DATE Initial DATE

EST TRANSAKSI
ECORDED TRANSACTION
JUMLAH
AMOUNT
A B C D E
INDEX:
ARH&J
account Title MANUFACTUR EXPENSES
KOREKSI FISKA
FISCAL CORRECTI
DATED DESCRIPTION
Jan ---
Feb ---
Mar ---
Apr ---
Mei ---
Jun 12 Bantuan duka cita karyawan

12 Bantuan duka cita karyawan
Jul ---
Agu 24 Bantuan duka cita karyawan
Sep ---
Okt ---
Nop 16 Pembelian 13 ekor kambing
Des ---
Total
Notes:
1 According to Article 9 Law No. 36 year 2008 of General Provisions and Taxation Procedures
Non deductible expenses : 100%
2 According to decision letter of Director of Taxation No. KEP-220/PJ.2002 dated April 16, 2002
Int Date Int
Chandra 08-10-2011 Ram

ARH&J
KOREKSI FISKA
FISCAL CORRECTI
DATED DESCRIPTION
Jan ---
Feb ---
Mar ---
Apr ---
Mei ---
Jun ---
Jul ---
Agu ---
Sep ---
Okt ---
Nop ---
Des ---
Total
Notes:
Int Date Int

ARH&J
Subject FISCAL CORRECTIONS
DATED DESCRIPTION
Jan ---
Feb ---
Mar ---
Apr ---
Mei 14 Uang makan karyawan
Jun ---
Jul ---
Agu ---
Sep ---
Okt ---
Nop ---
Des ---
Total
Notes:
Int Date Int

ARH&J
Name of Client PT MANITO WORLD INDONES
account Title OPERATING EXPENSES
DATED DESCRIPTION
Jan Lumpsum
31 Telpon Mr.Kim Maret'10
31 Telpon Mess Maret'10
Feb Lumpsum
Mar Lumpsum
Apr Lumpsum
Mei Lumpsum
Jun Lumpsum
30 Telpon Mr.Chon Juni'10
Jul Lumpsum
Agu Lumpsum
Sep Lumpsum
Okt Lumpsum
Nop Lumpsum
Des Lumpsum
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan ---
Feb ---
Mar Lumpsum
Apr Lumpsum
30 Telpon Mr.Kim April'10
30 Telpon Mess April'10
Mei Lumpsum
31 Telpon Mr.Kim Mei'10
31 Telpon Mess Mei'10
Jun Lumpsum
30 Telpon Mr.Chon Juni'10
30 Telpon Mess Juni'10
Jul Lumpsum
31 Telpon Mr.Kim Juli'10
31 Telpon Mr.Chon Juli'10
31 Telpon Mess Juli'10
Agu Lumpsum
31 Telpon Mr.Kim Agustus'10
31 Telpon Mr.Chon Agustus'10
31 Telpon Mess Agustus'10
Sep Lumpsum
30 Telpon Mr.Kim September'10
30 Telpon Mess September'10
Okt Lumpsum
31 Telpon Mr.Kim Oktober '10
31 Telpon Mess Oktober '10
Nop Lumpsum
30 Telpon Mr.Kim November'10
30 Telpon Mess November'10
Des Lumpsum
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan Lumpsum
30 Pulsa Telp. Jan'10
Feb Lumpsum
Mar Lumpsum
Apr Lumpsum
Mei Lumpsum
Jun Lumpsum
Jul Lumpsum
Agu Lumpsum
Sep Lumpsum
Okt Lumpsum
Nop Lumpsum
Des ---
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan ---
Feb ---
Mar Lumpsum
Apr Lumpsum
Mei Lumpsum
Jun Lumpsum
17 Telkomsel Mr. Chon Mei'10
Jul Lumpsum
Agu Lumpsum
Sep Lumpsum
Okt Lumpsum
Nop Lumpsum
Des Lumpsum
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan Lumpsum
6 Partisipasi polantas
7 Iuran Desa Tenjo ayu Jan 10
Feb Lumpsum
6 Polantas Feb'10
9 Iuran Desa Tenjo ayu Feb 10
Mar Lumpsum
5 Laporan lembur Depnaker
8 Partisipasi Polantas Maret'10
9 Iuran Desa Tenjo ayu Mar 10
8 Bantuan duka cita
13 Pembuatan LKS Biparti
24 Perp. RPTKA u/ 5 jabatan
Apr Lumpsum
6 Partisipasi Polantas April'10
9 Sumbangan rutinan Nurun nissa
9 Iuran Desa Tenjo ayu Apr 10
22 Iuran DISHUB periode April s/d Mei'10
Mei Lumpsum
7 Partisipasi Polantas Mei'10
11 Iuran Desa Tenjo ayu Mei 10
12 Bi.cap kontrak & lap.lembur
22 Iuran rutin dishub
22 Bantuan duka cita
Jun Lumpsum
5 Partisipasi Polantas Juni'10
9 Iuran Desa Tenjo ayu Jun 10
Jul Lumpsum
7 Partisipasi Polantas Juli'10
8 Iuran Desa Tenjo ayu Jul 10
20 Sumbangan rutinan Nurun nissa
Agu Lumpsum
6 Partisipasi Polantas Agustus'10
11 Iuran Desa Tenjo ayu Agu 10
14 Sumbangan duka cita
Sep Lumpsum
7 Sumbangan rutinan panti asuhan
7 Partisipasi Polantas September'10
21 Iuran Desa Tenjo ayu Sep 10
Okt Lumpsum
6 Partisipasi Polantas Oktober'10
11 Iuran Desa Tenjo ayu Okt 10
Nop Lumpsum
6 Sumbangan rutinan panti asuhan
10 Partisipasi Polantas Nopember'10
12 Iuran Desa Tenjo ayu Nop 10
Des Lumpsum
1 Sumbangan duka cita & karangan bunga
9 Partisipasi Polantas Desember'10
10 Laporan lembur & cap kontrak kerja
13 Iuran Desa Tenjo ayu Des 10
24 Retribusi pemadam kebakaran
31 PPh pasal 21 (masa Des'2010)
31 PPh pasal 4 ayat 2
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan Lumpsum
Feb Lump Sum

16 Cap kontrak kerja karyawan
Mar Lumpsum
23 Cap kontrak kerja karyawan Depnaker
23 Rekomendasi rs.sekarwangi
Apr Lumpsum
23 Bantuan dana pelantikan pengurus PP
Mei Lumpsum
11 Sumbangan warga sekitar
14 Koordinasi u/ polsek babinsa
26 Sumbangan pemilihan Bupati Sukabumi
Jun Lumpsum
7 Koordinasi u/ polsek
9 Koordinasi u/ babinsa
Jul Lumpsum
7 Honor u/ babinsa
7 Honor u/ babinsa
Agu Lumpsum
7 Honor u/ babinsa
7 Honor u/ babinsa
12 Sumbangan u/ partisipasi HUT RI kecamatan
16 Kesepakatan perubahan ke Depnaker
Sep Lumpsum
6 THR eksternal
7 THR u/ inspection SAE-A
7 Honor u/ babinsa & partisipasi polantas
Okt Lumpsum
7 Honor u/ babinsa & partisipasi polantas
Nop Lumpsum
8 Honor u/ babinsa
30 Kontribusi bulanan periode Jan'10-Nov'10
Des Lumpsum
10 Ceramah mingguan
15 Koordinasi u/ polsek
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan 27 Lumpsum
Feb 24 Lumpsum
Mar 31 Lumpsum
Apr 30 Lumpsum
Mei 31 Lumpsum
Jun 29 Lumpsum
Jul 27 Lumpsum
Agu 31 Lumpsum
Sep 28 Lumpsum
Okt 28 Lumpsum
Nop 30 Lumpsum
Des 29 Lumpsum
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan ---
Feb 25 Lumpsum
Mar 25 Lumpsum
Apr 29 Lumpsum
Mei 31 Lumpsum
Jun 30 Lumpsum
Jul 30 Lumpsum
Agu 31 Lumpsum
Sep 30 Lumpsum
Okt 30 Lumpsum
Nop 26 Lumpsum
Des 31 Lumpsum
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan ---
Peb
Mar
Apr
Mei
Jun
Jul
Agu
Sep
Okt
Nop ---
Des Kijang Innova G F 1242 UH

Kijang Innova G F 1374 UH
Sedan B 1172 ML
Avanza F 1043 UJ
Personal
Total
Notes:
Kijang Innova G F 1242 UH 3,313,261
Sedan B 1172 ML 8,323,740
Avanza F 1043 UJ 3,394,775
18,969,780
Personal 1,857,694
Jumlah 20,827,474
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan 31 Listrik mess
Feb 28 Listrik mess
Mar ---
Apr ---
Mei ---
Jun ---
Jul 31 Listrik mess
Agu 31 Listrik mess
Sep 30 Listrik mess
Okt 31 Listrik mess
Nov ---
Des ---
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan ---
Feb ---
Mar 5 Kekurangan kasbon Pem.ban u/ innova F 1242 UH

31 Listrik mess staf wanita Mar'10
Apr 30 Listrik mess staf wanita Apr'10
Mei 31 Listrik mess staf wanita Apr'10
Jun 30 Listrik mess staf wanita Apr'10
Jul ---
Agu ---
Sep ---
Okt ---
Nov 25 Pemb. Listrik & air periode Maret & April'10

25 Pemb. Listrik & air periode Maret & April'10
Des ---
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan Lumpsum
11 Pengembalian Kel. Kasbon opers Sedot WC
22 Kekurangan kasbon oprs. 1043 UJ
29 Service F 1374 UH, F 1043 UJ, F 1242 UH
Feb Lumpsum
2 Operasional F 1043 UJ
8 Perbaikan toilet mess Mw 2
Mar Lumpsum
11 Service F 1043 UJ
Apr Lumpsum
12 Service F 1242 UH
Mei 31 Lumpsum
Jun 24 Lumpsum
Jul ---
Agu ---
Sep ---
Okt 18 Lumpsum
Nov 30 Lumpsum
Des 29 Lumpsum
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan Lumpsum
Feb 25 Lumpsum
Mar Lumpsum
13 Biaya perbaikan sandak mess benda dll
Apr 20 Ganti oli kendaraan B 1172 ML
Mei Lumpsum
3 Ganti oli kendaraan F 1374 UH
Jun Lumpsum
22 Ganti oli F 1374 UH
Jul Lumpsum
7 Tubles ban F 1374 UH
9 Pemb.ban dalam F 1374 UH
19 Ganti oli & air aki F 8743 UN
29 Pemb.ban luar & spooring B 1172 ML
Agu 3 Tambal ban F 1374 UH

6 Service kendaraan
12 Kir mobil F 8743 UN
13 Tambal ban F 1374 UH
14 Service mobil avanza F 1043 UJ
16 Perbaikan dinamo F 1043 UJ
23 Tambal ban B 1172 ML
25 Pemb. Accu & oli F 8743 UN
25 Tambal tubles F 1374 UH
Sep 3 Ganti oli B 1172 ML

4 Ganti oli F 1374 UJ
7 Ganti oli F 1043 UJ
7 Ganti oli B 8245 GM
27 Service F 8743 UN
30 Tambal & angin F 8743 UN
Okt 6 Service F 1374 UH

25 Tambal ban B 1172 ML
Nov 26 Service F1520 UJ

29 Tambal ban F 1374 UH
Des Lumpsum
1 Tambal ban F 1520 UJ
Air aki F 8743 UN
Service B 1172 ML
24 Pemb.ban u/ F 1374 UH
29 Service F 1242 UH
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan ---
Feb ---
Mar ---
Apr ---
Mei ---
Jun ---
Jul ---
Agu ---
Sep ---
Okt ---
Nov ---
Des 31 Penyusutan (Kendaraan)

31 Penyusutan (peralatan kantor)
Total
Notes:
Truck Box Mitsubishi 65,708,200

Sedan B 1172 ML 51,875,000
Toyota avanza F 1043 UJ 17,950,000
Avanza F 1520 UJ 9,445,753
Jumlah 190,678,953
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan Lumpsum
6 Peng.Kel.kasbon belanja mess benda
18 Pemb. pakan anjing & gas u/ mess benda
19 Pemb.aqua galon u/ mess & office
25 Pemb.aqua galon+gas u/ mess
Feb Lumpsum
8 Plastik gaji & aqua botol u/ inspect
22 Peng.Kel.kasbon belanja mess benda
Mar Lumpsum
8 Belanja mess benda
20 Pembelian aqua botol
23 Pemb.minuman you-c 1000 u/ Mr.Kim
25 Pemb.makanan anjing
29 Pemb.susu murni
Apr Lumpsum
28 Pemb.susu murni
Mei Lumpsum
6 Pemb.minuman you-c 1000 & extra minum
20 Pemb.susu murni
24 Pemb.minuman you-c 1000
Jun Lumpsum
7 Snack & aqua botol u/ inspect
Jul Lumpsum
9 Pemb.susu murni
Agu 12 Minuman u/ buka puasa karyawan

13 Minuman u/ buka puasa karyawan
16 Pemb.minuman frutang 9 dus
18 Pemb.minuman u/ buka puasa karyawan
23 Aqua botol u/ Ms Agnes
27 Pemb.susu murni
30 Pemb.aqua botol 5 buah
Sep Lumpsum
7 Pemb.susu murni
Okt Lumpsum
Nov Lumpsum
3 Pemb.susu murni
19 Pemb.susu murni
Des Lumpsum
29 Pemb.susu murni
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan Lumpsum
4 Pemb. Aqua gln u/ exim, gas u/ mess MW2
Feb Lumpsum
23 Pemb.gas u/ mess
25 Pemb. Aqua gln & UC (Mw1&Mw2 + Mess)
Mar Lumpsum
Apr Lumpsum
1 Pemb. Air Aqua gln & gas u/ mess
24 Pemb.minuman you-c 1000 u/ di R.Mr.Kim
Mei Lumpsum
3 Kelebihan kasbon belanja mess (tgl 01/04/10)
21 Pemb.minuman you-c 1000 u/ di R.Mr.Kim,aqua gln & btl
22 Pemb.minuman you-c 1000 u/ di R.Mr.Chon
Jun Lumpsum
1 Kel.kasbon pemb.pakan anjing
1 Kel.kasbon belanja mess
3 Pemb.minuman you-c 1000 u/ di R.Mr.Chon & Kim Mw 1
7 Pemb.minuman u/ mess
7 Kel.kasbon belanja mingguan mess
14 Kelebihan kasbon belanja mess (12/06/10)
15 Pemb.minuman you-c 1000 u/ di R.Mr.Chon & Kim
Jul Lumpsum
5 Belanja mingguan mess Korea tgl 3/7/2010
28 Pemb.minuman you-c 1000 u/ di R.Mr.Chon & Kim Mw1,2
Agu Lumpsum
16 Belanja mingguan mess Korea
25 Pemb.minuman you-c 1000 u/ di R.Mr.Chon
Sep Lumpsum
20 Pemb.minuman you-c 1000&Aqua 330ml
Okt Lumpsum
1 Pembelian 90 btl You c-1000 & air aqua 330ml
8 Pemb.minuman you-c 1000(30btl)
11 Belanja mingguan mess Korea 09/10/10
14 Belanja tambahan sayuran u/ mess
19 Pemb.60 btl you-c 1000 u/ di R.Mr.Kim
29 Pemb.minuman you-c 1000&Aqua galon
Nov Lumpsum
5 Pemb.gas u/mess
11 Pemb.minuman you-c 1000&Aqua galon&aqua 330ml
25 Pemb.60 btl you-c 1000
Des Lumpsum
3 Pemb.minuman you-c 1000&Aqua galon
8 Pemb.minuman you-c 1000&Aqua galon&aqua 330ml
24 Pemb.60 btl you-c 1000
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan Lumpsum
Feb Lumpsum
Mar Lumpsum
Apr Lumpsum
Mei Lumpsum
Jun Lumpsum
Jul Lumpsum
Agu Lumpsum
Sep Lumpsum
Okt Lumpsum
Nov Lumpsum
Des Lumpsum
Total
Notes:
Int Date Int

ARH&J
DATED DESCRIPTION
Jan Lumpsum
Feb Lumpsum
Mar Lumpsum
Apr Lumpsum
Mei Lumpsum
Jun Lumpsum
Jul Lumpsum
Agu Lumpsum
Sep Lumpsum
Okt Lumpsum
Nov Lumpsum
Des Lumpsum
Total
Notes:
Int Date Int

ARH&J
account Title OTHER INCOME
DATED DESCRIPTION
Jan Lumpsum
Peb Lumpsum
Mar Lumpsum
Apr Lumpsum
Mei Lumpsum
Jun Lumpsum
Jul Lumpsum
Agu Lumpsum
Sep Lumpsum
Okt Lumpsum
Nop Lumpsum
Des Lumpsum
Total
Notes:
Int Date Int

ARH&J
account Title OTHER CHARGES
DATED DESCRIPTION
Jan ---
Peb ---
Mar ---
Apr ---
Mei ---
Jun ---
Jul ---
Agu ---
Sep ---
Okt ---
Nop ---
Des AJE 22 (Other charge)

RJE 7
Total
Notes:
Int Date Int

ACTUR EXPENSES (Tax, retribution, dues and license) 52,700,008
BER 31, 2010
KOREKSI FISKAL
FISCAL CORRECTIONS
PER BOOK FISCAL CORRECTIONS PER AUDIT
Commercial Positive Negative Fiscal
( Rp ) ( Rp ) ( Rp ) ( Rp )
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
1,550,000 1,550,000 0 0
800,000 800,000 0 0
0 0 0 0
400,000 400,000 0 0
0 0 0 0
0 0 0 0
13,000,000 13,000,000 0
0 0 0 0
15,750,000 15,750,000 0 0
ons and Taxation Procedures
/PJ.2002 dated April 16, 2002
Date
INDEX: PL 2.2.11
10-04-2011
FACTUR EXPENSES (Tax, retribution, dues and license) 52,700,008
MBER 31, 2010
KOREKSI FISKAL
FISCAL CORRECTIONS
( Rp ) ( Rp ) ( Rp ) ( Rp )
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
30,000 30,000 0 0
0 0 0 0
118,500 118,500 0 0
0 0 0 0
0 0 0
0 0 0 0
148,500 148,500 0 0
Taxation Procedures
2 dated April 16, 2002
Date
INDEX: PL 2.2.11
10-04-2011
L CORRECTIONS Account No.
FACTUR EXPENSES (Miscellaneous) 52,700,099
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
1,332,000 1,332,000 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0
22,559,800 22,559,800 0 0
23,891,800 23,891,800 0 0
Taxation Procedures
Date INDEX: PL 2.2.30

10-04-2011
NITO WORLD INDONESIA 1
TING EXPENSES (Communication) 53,720,007
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
12,851,000 0 0 12,851,000
1,188,158 594,079 0 594,079
178,275 178,275 0 0
663,001 0 0 663,001
2,155,863 1,077,932 0 1,077,932
213,263 213,263 0 0
9,600,000 0 0 9,600,000
9,500,000 0 0 9,500,000
240,000 0 0 240,000
7,463,001 0 0 7,463,001
1,037,029 518,515 0 518,515
7,014,000 0 0 7,014,000
10,000,000 0 0 10,000,000
8,548,386 0 0 8,548,386
267,900 0 0 267,900
3,648,280 0 0 3,648,280
8,000,000 0 0 8,000,000
82,568,156 2,582,063 0 79,986,093

Taxation Procedures

10-04-2011
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
0 0 0 0
0 0 0 0
5,006,000 0 0 5,006,000
1,071,770 535,885 0 535,885
131,407 131,407 0 0
609,652 0 0 609,652
2,067,082 1,033,541 0 1,033,541
76,692 76,692 0 0
491,000 0 0 491,000
1,263,671 631,836 0 631,836
249,118 249,118 0 0
53,000 0 0 53,000
1,540,419 770,210 0 770,210
191,950 191,950 0 0
484,001 0 0 484,001
1,440,146 720,073 0 720,073
1,084,722 542,361 0 542,361
152,130 152,130 0 0
522,000 0 0 522,000
1,688,998 844,499 0 844,499
1,466,845 733,423 0 733,423
148,500 148,500 0 0
522,501 0 0 522,501
1,647,505 823,753 0 823,753
148,500 148,500 0 0
484,000 0 0 484,000
2,792,375 1,396,188 0 1,396,188
148,500 148,500 0 0
6,451,900 0 0 6,451,900
1,894,895 947,448 0 947,448
148,500 148,500 0 0
67,000 0 0 67,000
34,044,779 10,374,511 0 23,670,268
Taxation Procedures

10-04-2011
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
1,397,500 0 0 1,397,500
1,600,000 800,000 0 800,000
742,654 0 0 742,654
951,941 0 0 951,941
3,216,283 0 0 3,216,283
4,312,934 0 0 4,312,934
5,057,747 0 0 5,057,747
4,483,761 0 0 4,483,761
4,002,937 0 0 4,002,937
2,345,152 0 0 2,345,152
3,488,538 0 0 3,488,538
3,075,793 0 0 3,075,793
0 0 0 0
34,675,240 800,000 0 33,875,240

Taxation Procedures

10-04-2011
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
0 0 0 0
0 0 0 0
521,411 0 0 521,411
3,005,237 0 0 3,005,237
3,811,475 0 0 3,811,475
4,990,174 0 0 4,990,174
1,033,000 516,500 0 516,500
4,685,421 0 0 4,685,421
5,195,940 0 0 5,195,940
4,404,994 0 0 4,404,994
5,529,727 0 0 5,529,727
4,532,558 0 0 4,532,558
0 0 0 0
37,709,937 516,500 0 37,193,437

Taxation Procedures

10-04-2011
L CORRECTIONS MW 1 Account No.
TING EXPENSES (Tax, retribution, dues and licence) 53,720,008
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
68,423,940 0 68,423,940
250,000 250,000 0
150,000 150,000 0
25,574,764 0 25,574,764
250,000 250,000 0
150,000 150,000 0
5,167,000 0 5,167,000
200,000 200,000 0
250,000 250,000 0
150,000 150,000 0
200,000 200,000 0
700,000 700,000 0
2,500,000 2,500,000 0
34,683,000 0 34,683,000
250,000 250,000 0
2,000,000 2,000,000 0
150,000 150,000 0
300,000 300,000 0
500,000 500,000 0
5,951,200 0 5,951,200
250,000 250,000 0
150,000 150,000 0
300,000 300,000 0
500,000 500,000 0
400,000 400,000 0
3,934,400 0 3,934,400
250,000 250,000 0
150,000 150,000 0
150,000 150,000 0
500,000 500,000 0
6,980,650 0 6,980,650
250,000 250,000 0
150,000 150,000 0
300,000 300,000 0
2,000,000 2,000,000 0
11,721,800 0 11,721,800
500,000 500,000 0
250,000 250,000 0
150,000 150,000 0
2,000,000 2,000,000 0
500,000 500,000 0
18,230,500 0 18,230,500
2,000,000 2,000,000 0
250,000 250,000 0
150,000 150,000 0
1,347,500 0 1,347,500
500,000 500,000 0
250,000 250,000 0
150,000 150,000 0
400,000 400,000 0
400,000 400,000 0
500,000 500,000 0
2,316,262 0 2,316,262
2,000,000 2,000,000 0
250,000 250,000 0
150,000 150,000 0
18,433,087 0 18,433,087
1,400,000 1,400,000 0
250,000 250,000 0
300,000 300,000 0
150,000 150,000 0
200,000 200,000 0
205,000 205,000 0
8,272,803 8,272,803 0
52,000,000 52,000,000 0
289,291,906 86,527,803 0 202,764,103

Taxation Procedures
REVIEWED BY
Date
INDEX: PL 3.2.8
10-04-2011
TING EXPENSES (Tax, retribution, dues and licence) 53,720,008
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
13,000 0 13,000
8,175,500 8,175,500
428,000 428,000 0
4,905,000 0 4,905,000
400,000 400,000 0
350,000 350,000 0
41,555,500 0 41,555,500
100,000 100,000 0
200,000 200,000 0
50,000 50,000 0
40,246,510 0 40,246,510
50,000 50,000 0
100,000 100,000 0
300,000 300,000 0
600,000 600,000 0
100,000 100,000 0
17,673,500 0 17,673,500
300,000 300,000 0
300,000 300,000 0
100,000 100,000 0
300,000 300,000 0
55,848,780 0 55,848,780
300,000 300,000 0
300,000 300,000 0
100,000 100,000 0
200,000 200,000
5,340,500 0 5,340,500
300,000 300,000 0
300,000 300,000 0
200,000 200,000 0
100,000 100,000 0
300,000 300,000 0
120,000 120,000 0
3,649,000 0 3,649,000
1,500,000 1,500,000 0
500,000 500,000 0
600,000 600,000 0
13,013,285 0 13,013,285
600,000 600,000 0
400,000 400,000 0
100,000 100,000 0
27,053,500 0 27,053,500
600,000 600,000 0
100,000 100,000 0
600,000 600,000 0
11,000,000 11,000,000 0
45,377,750 0 45,377,750
700,000 700,000 0
600,000 600,000 0
100,000 100,000 0
300,000 300,000 0
286,449,825 23,598,000 0 262,851,825
Taxation Procedures
REVIEWED BY
10-04-2011
TING EXPENSES (Intertainment and representation) 53,720,010
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
89,291,609 89,291,609 0 0
8,020,050 8,020,050 0 0
6,036,807 6,036,807 0 0
5,102,552 5,102,552 0 0
4,228,016 4,228,016 0 0
7,739,327 7,739,327 0 0
3,675,241 3,675,241 0 0
4,382,361 4,382,361 0 0
3,427,300 3,427,300 0 0
6,763,686 6,763,686 0 0
11,133,550 11,133,550 0 0
7,991,516 7,991,516 0 0
157,792,015 157,792,015 0 0
Taxation Procedures
REVIEWED BY
10-04-2011
TING EXPENSES (Intertainment and representation) 53,720,010
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
0 0 0 0
43,609,584 43,609,584 0 0
46,639,901 46,639,901 0 0
30,542,484 30,542,484 0 0
54,496,393 54,496,393 0 0
20,512,478 20,512,478 0 0
26,434,703 26,434,703 0 0
45,345,171 45,345,171 0 0
41,126,525 41,126,525 0 0
32,422,621 32,422,621 0 0
39,809,877 39,809,877 0 0
38,330,136 38,330,136 0 0
419,269,873 419,269,873 0 0
Taxation Procedures
REVIEWED BY
10-04-2011
TING EXPENSES (Insurance) 53,720,015
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
0 0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0 0
3,313,261 1,656,631 0 1,656,631

3,938,004 1,969,002 0 1,969,002
8,323,740 4,161,870 0 4,161,870
3,394,775 1,697,388 0 1,697,388
1,857,694 0 0 1,857,694
20,827,474 9,484,890 0 11,342,584

Taxation Procedures
REVIEWED BY
10-04-2011
TING EXPENSES (Water and electricity) 53,720,016
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
106,851 106,851 0 0
87,916 87,916 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
53,677 53,677 0 0
23,673 23,673 0 0
23,673 23,673 0 0
24,806 24,806 0 0
0 0 0 0
0 0 0 0
320,596 320,596 0 0
Taxation Procedures
REVIEWED BY
10-04-2011
TING EXPENSES (Water and electricity) 53,720,016
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
0 0 0 0
0 0 0 0
3,120,000 1,560,000 0 1,560,000

98,878 98,878 0 0
105,251 105,251 0 0
79,865 79,865 0 0
88,532 88,532 0 0
0 - 0 0
0 - 0 0
0 - 0 0
0 - 0 0
4,392,700 0 0 4,392,700
5,642,400 0 5,642,400
0 0 0 0
13,527,626 1,932,526 0 11,595,100

Taxation Procedures
REVIEWED BY
Date
INDEX: PL 3.2.16
10-04-2011
TING EXPENSES (Repairs and maintenance) 53,720,018
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
2,500,000 0 0 2,500,000
2,550,000 1,275,000 0 1,275,000
320,000 160,000 0 160,000
5,401,780 2,700,890 0 2,700,890
2,500,000 0 0 2,500,000
176,328 88,164 0 88,164
500,000 500,000 0 0
450,000 225,000 0 225,000
2,275,000 0 0 2,275,000
1,528,757 764,379 0 764,379
4,072,500 0 0 4,072,500
565,000 282,500 0 282,500
2,500,000 0 0 2,500,000
300,000 0 0 300,000
0 0 0 0
0 0 0 0
0 0 0 0
100,000 0 0 100,000
700,000 0 0 700,000
1,807,500 0 0 1,807,500
28,246,865 5,995,933 0 22,250,933

Taxation Procedures
REVIEWED BY
10-04-2011
TING EXPENSES (Repairs and maintenance) 53,720,018
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
2,450,000 0 0 2,450,000
13,000 0 0 13,000
1,325,000 0 0 1,325,000
138,500 138,500 0
300,000 150,000 0 150,000
363,000 181,500 0 181,500
5,663,100 0 0 5,663,100
430,000 215,000 0 215,000
1,260,000 0 0 1,260,000
205,000 102,500 0 102,500
1,055,000 0 0 1,055,000
12,000 6,000 0 6,000
90,000 45,000 0 45,000
34,000 17,000 0 17,000
4,430,000 2,215,000 0 2,215,000
10,000 5,000 0 5,000

3,111,595 1,555,798 0 1,555,798
360,000 180,000 0 180,000
10,000 5,000 0 5,000
500,000 250,000 0 250,000
50,000 25,000 0 25,000
20,000 10,000 0 10,000
44,000 22,000 0 22,000
15,000 7,500 0 7,500
345,000 172,500 0 172,500

431,500 215,750 0 215,750
286,000 143,000 0 143,000
413,000 206,500 0 206,500
821,700 410,850 0 410,850
423,700 211,850 0 211,850
10,000 5,000 0 5,000
1,048,150 524,075 0 524,075

200,000 100,000 0 100,000
25,000 12,500 0 12,500
561,700 280,850 0 280,850

15,000 7,500 0 7,500
1,135,000 567,500 0 567,500
1,357,500 0 0 1,357,500
15,000 7,500 0 7,500
20,000 10,000 0 10,000
3,777,500 1,888,750 0 1,888,750
1,505,000 752,500 0 752,500
3,637,194 1,818,597 0 1,818,597
37,917,139 12,466,020 0 25,451,120
Taxation Procedures
REVIEWED BY
10-04-2011
TING EXPENSES (Depreciation)
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
190,678,953 95,339,477 0 95,339,477

0 0 0 0
190,678,953 95,339,477 0 95,339,477

Taxation Procedures
REVIEWED BY
10-04-2011
TING EXPENSES (House hold office) 53,720,021
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
4,469,160 0 0 4,469,160
1,486,110 1,486,110 0
431,960 431,960 0
115,500 115,500 0
180,000 180,000 0
112,750 112,750 0
8,307,658 0 0 8,307,658
480,300 480,300 0
16,000 16,000 0
1,198,387
2,892,435 0 0 2,892,435
82,000 82,000 0
2,155,913 2,155,913 0
1,720,618 1,720,618 0
5,000 5,000 0
246,750 246,750 0
2,187,127 2,187,127 0
374,320 374,320 0
168,000 168,000 0
1,664,096 1,664,096 0
945,300 0 0 945,300
1,705,078 1,705,078 0
1,571,289 1,571,289 0
1,741,972 1,741,972 0
255,000 255,000 0
394,000 394,000 0
1,489,049 1,489,049 0
210,000 210,000 0
767,600 0 0 767,600
341,900 341,900 0
168,000 168,000 0
240,400 240,400 0
99,990 99,990 0
607,700 0 0 607,700
150,072 150,072 0
246,000 246,000 0
300,000 300,000 0
1,261,082 0 0 1,261,082
396,000 396,000 0
168,000 168,000 0
240,000 240,000 0
56,000 56,000 0
16,200 16,200 0
148,500 148,500 0
216,000 216,000 0
532,643 532,643 0
119,000 119,000 0
10,000 10,000 0
157,500 157,500 0
45,000 45,000 0
168,000 168,000 0
30,000 30,000 0
10,000 10,000 0
426,725 0 0 426,725
40,000 40,000 0
63,000 63,000 0
520,658 520,658 0
686,000 0 0 686,000
1,226,750 0 0 1,226,750
84,000 84,000 0
288,000 288,000 0
166,500 166,500 0
294,000 294,000 0
5,940,900 0 0 5,940,900
168,000 168,000 0
540,390 540,390 0
53,546,282 24,816,585 0 27,531,310

Taxation Procedures
REVIEWED BY
10-04-2011
TING EXPENSES (House hold office) 53,720,021
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
2,607,168 0 0 2,607,168
404,750 404,750 0
1,109,000 0 0 1,109,000
75,000 75,000 0
324,650 324,650 0
1,149,650 0 0 1,149,650
1,443,628 1,443,628 0
1,069,000 0 0 1,069,000
146,750 146,750 0
72,100 72,100 0
58,750 58,750 0
234,000 234,000 0
61,500 61,500 0
5,006,521 0 0 5,006,521
1,491,344 1,491,344 0
71,750 71,750 0
231,600 231,600 0
71,750 71,750 0
598,300 598,300 0
359,000 359,000 0
329,700 329,700 0
3,913,050 0 0 3,913,050
391,000 391,000 0
1,421,601 1,421,601 0
595,750 595,750 0
71,750 71,750 0
619,200 619,200 0
1,492,951 1,492,951 0
1,482,604 1,482,604 0
387,000 387,000 0
72,500 72,500 0
73,500 73,500 0
1,136,350 0 0 1,136,350
1,490,570 1,490,570 0
1,508,280 1,508,280 0
132,000 132,000 0
1,574,707 1,574,707 0
1,503,511 1,503,511 0
480,000 480,000 0
876,250 0 0 876,250
1,506,289 1,506,289 0
1,594,199 1,594,199 0
1,503,439 1,503,439 0
1,516,307 1,516,307 0
258,000 258,000 0
1,513,464 1,513,464 0
942,500 0 0 942,500
1,400,795 1,400,795 0
322,200 322,200 0
1,698,935 1,698,935 0
1,291,969 1,291,969 0
3,503,300 0 0 3,503,300
417,600 417,600 0
1,471,719 1,471,719 0
121,800 121,800 0
1,561,723 1,561,723 0
43,000 43,000 0
1,495,986 1,495,986 0
264,000 264,000 0
1,671,368 1,671,368 0
305,700 305,700 0
3,854,850 0 0 3,854,850
1,534,126 1,534,126 0
75,000 75,000 0
1,765,670 1,765,670 0
521,100 521,100 0
1,643,021 1,643,021 0
1,634,339 1,634,339
288,000 288,000
1,631,841 1,631,841
1,695,480 0 0 1,695,480
319,500 319,500 0
1,645,057 1,645,057 0
514,800 514,800 0
1,545,684 1,545,684 0
1,677,602 1,677,602 0
288,000 288,000 0
1,804,322 1,804,322 0
82,981,170 56,118,051 0 26,863,119
0 82,981,170
Taxation Procedures
REVIEWED BY
Date
INDEX: PL 3.2.21
10-04-2011
TING EXPENSES (Miscellaneous) 53,720,099
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
29,238,687 29,238,687 0 0
27,354,906 27,354,906 0 0
4,044,464 4,044,464 0 0
6,076,713 6,076,713 0 0
9,649,919 9,649,919 0 0
14,139,085 14,139,085 0 0
2,987,436 2,987,436 0 0
4,044,674 4,044,674 0 0
2,099,661 2,099,661 0 0
2,854,307 2,854,307 0 0
2,204,663 2,204,663 0 0
746,016 746,016 0 0
105,440,531 105,440,531 0 0
Taxation Procedures
REVIEWED BY
10-04-2011
TING EXPENSES (Miscellaneous) 53,720,099
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
408,199 408,199 0 0
31,291 31,291 0 0
23,440,987 23,440,987 0 0
1,152,208 1,152,208 0 0
61,225 61,225 0 0
19,102,111 19,102,111 0 0
1,556,047 1,556,047 0 0
11,907,308 11,907,308 0 0
2,536,813 2,536,813 0 0
1,712,351 1,712,351 0 0
3,490,408 3,490,408 0 0
2,069,661 2,069,661 0 0
67,468,609 67,468,609 0 0
Taxation Procedures
REVIEWED BY
10-04-2011
(Interest income) 41,500,001
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
2,953,830 0 2,953,830 0
3,546,953 0 3,546,953 0
3,833,585 0 3,833,585 0
2,463,262 0 2,463,262 0
1,401,185 0 1,401,185 0
368,526 0 368,526 0
1,732,070 0 1,732,070 0
2,895,658 0 2,895,658 0
1,993,872 0 1,993,872 0
2,717,843 0 2,717,843 0
2,811,964 0 2,811,964 0
3,758,006 0 3,758,006 0
30,476,754 0 30,476,754 0
Taxation Procedures
REVIEWED BY
10-04-2011
Miscellaneous charges
MBER 31, 2010
( Rp ) ( Rp ) ( Rp ) ( Rp )
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
1,517,480 1,517,480 0 0
10,000,000 10,000,000 0 0
11,517,480 11,517,480 0 0
Taxation Procedures
REVIEWED BY
10-04-2011
ARH&J
Registered Public Accountant
Audit, Accounting, Management and Tax Services
Name of Client :
Monthly Transaction Schedule :
Year Ended :
INDEX DESCRIPTION
Ledger
PL 1.1 Export sales
PL 1.2 Domestic sales
PL 1.3 Service
Montly Tax Report

PL 1.1 Export sales
PL 1.2 Domestic
PL 1.3 Service
Difference
PL 1.1 Export sales
PL 1.2 Domestic
PL 1.3 Service
Total
L Checked againts general ledger
^ Footing checked
Int Date Int

PT PETA
SALES
DECEMBER 31, 2010
Jan Peb Mar Apr
10,052,904,039 34,845,487,733 19,879,365,176 16,207,158,831

735,043,837 0 0 0
10,787,947,876 34,845,487,733 19,879,365,176 16,207,158,831
10,052,904,039 34,845,487,733 19,879,365,176 16,207,158,831

735,043,837 0 0 0
0 0 0 0
10,787,947,876 34,845,487,733 19,879,365,176 16,207,158,831
0 0 0 0
0 0 0 0
0 0 0 0
10,787,947,876 34,845,487,733 19,879,365,176 16,207,158,831

REVIEWED BY
Date
07-xx-2011
MONTHLY TRANSACTIONS
Mei Jun Jul Ags
4,854,906,645 12,468,160,282 15,384,950,534 19,654,202,608

0 0 2,293,054,329 1,072,563,143
4,854,906,645 12,468,160,282 17,678,004,863 20,726,765,751
4,854,906,645 12,468,160,282 15,384,950,533 19,654,202,608

0 0 2,293,054,329 1,072,563,143
0 0 0 0
4,854,906,645 12,468,160,282 17,678,004,862 20,726,765,751
0 0 1 0
0 0 0 0
0 0 0 0
4,854,906,645 12,468,160,282 17,678,004,863 20,726,765,751

Sep Okt Nop Des
8,888,540,900 18,964,699,926 12,220,599,284 18,188,830,818

1,378,317,434 0 207,696,700
10,266,858,334 18,964,699,926 12,220,599,284 18,396,527,518
8,888,540,900 18,964,699,926 12,220,599,285 18,188,830,816

1,378,317,434 0 998,181,818 207,696,700
0 0 0 0
10,266,858,334 18,964,699,926 13,218,781,103 18,396,527,516
0 0 (1) 2
0 0 (998,181,818) 0
0 0 0 0
10,266,858,334 18,964,699,926 12,220,599,284 18,396,527,518

PER AUDIT PER AUDIT
DECEMBER 31, 2010 DECEMBER 31, 2009
191,609,806,776 138,792,381,934
5,686,675,443 2,567,597,772
197,296,482,219
191,609,806,774
6,684,857,261
0
198,294,664,035
2
(998,181,818)
0
197,296,482,219 141,359,979,706
INDEX: PL.1

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AUDIT WORKING PAPERS

TSch Time Schedule

3 AUDIT FIELD WORK

4 COMPILATION OF TENTATIVE DRAFT

5 DELIVERY OF TENTATIVE DRAFT

7 FINAL AUDIT REPORT

8 DELIVERY OF FINAL AUDIT REPORT

9 DRAFT COMPILATION ANNUAL TAX REPORT (Corporate Income Tax)

10 FINAL COMPILATION ANNUAL TAX REPORT (Corporate Income Tax)

xx/xx/2012 JPM xx/xx/2012

3 AUDIT FIELD WORK

4 COMPILATION OF TENTATIVE DRAFT

5 DELIVERY OF TENTATIVE DRAFT

7 FINAL AUDIT REPORT

8 DELIVERY OF FINAL AUDIT REPORT

9 DRAFT COMPILATION ANNUAL TAX REPORT (Corporate Income Tax)

10 FINAL COMPILATION ANNUAL TAX REPORT (Corporate Income Tax)

xx/xx/2012 JPM xx/xx/2012

BERITA ACARA PEMERIKSAAN KAS

3. Saldo buku kas tanggal/Cash balance date : 12,31,12

4. Penerimaan yang belum dibukukan/Cash receipt was not booked yet:

5. Pengeluaran yang belum dibukukan/Cash disbursement was not booked yet:

bensin tol, ongkos angkut, bensin ,tol , perangko, materai Rp 67,50

B. UANG DALAM KAS/MONEY IN CASH

2. Surat-surat berharga/Marketable securities (Waardapapieren):

3. Lain-lain (bon-2 belum diperhitungkan)/Other's (invoice non disbursement):

C. SELISIH UANG KAS/CASH DIFFERENCES (SURPLUS/DEFICIT)

(Bank) BANK BALI/BANK PERMATA

Richard Risambessy & Rekan

AMOUNT DESCRIPTION OF ACCOUNT INTEREST

3. Other direct and/or contingent liabilitie

Date, ..................................................., 2011

Jakarta, Jully .., 2011

HE ANSWER TO ANY ITEMS IS "NONE", PLEASE SO STATE Kindly

Yours truly, Report from

NTEREST RESTRICTIONS ON WITHDRAWALS OF ACCOUNT AMOUN

e to us by way of loans, acceptances, overdraft, etc., at the close of

ngent liabilities were:

(Bank) BANK BALI/BANK PERMATA

BANK BALI/BANK PERMATA

ichard Risambessy & Rekan

Other direct and/or contingent liabilities were:

anggal, ..................................................., 2005

Jakarta, Jully .., 2011

SWER TO ANY ITEMS IS "NONE", PLEASE SO STATE

ords showed the following balance (s) to the credit of

RESTRICTIONS ON WITHDRAWALS OF ACCOUNT

way of loans, acceptances, overdraft, etc., at the close

INTEREST DESCRIPTION OF COLLATERALS,

acounts with the bank on that date were (details attached):

(Bank) BANK BALI/BANK PERMATA

No Name of Company Dated

1 Manito world trading co. Ltd 31-12-10

Chandra 07-07-11 Ram 10-04-2011

72,066,116,718 432,958,234 239,580,392.00 0.00

NAMA KLIEN/NAME OF CLIENT :

IKHTISAR HASIL KONFIRMASI