Secara peraturan pajak tidak boleh diakui sama s

secara accounting boleh diakui

Contoh : 1. PPh Final (4 ayat 2)
2. Bukan objek pajak
3. Beban yg tdk boleh jadi pengurang (N

Secara pajak boleh diakui, namun harus dicat

peraturan pajak
Contoh : Objek Pajak & Deductible Expenses -> D
Secara pajak mengakui cash basis, acco

Dicatat sebagai Defe

Assets (DTA

Dicatat sebagai Defe

Liabilities (DT
ajak tidak boleh diakui sama sekali, tetapi
ara accounting boleh diakui
-> undian, royalti, deposito, sewa tanah & bangunan, bunga deposito & bonds
-> sumbangan, warisan
yg tdk boleh jadi pengurang (Non deductible expenses)

leh diakui, namun harus dicatat sesuai

peraturan pajak
ak & Deductible Expenses -> Depresiasi, sewa dibayar di muka, unearned revenue
jak mengakui cash basis, accounting mengakui accrual basis

Dicatat sebagai Deferred Tax

Assets (DTA)

Dicatat sebagai Deferred Tax

Liabilities (DTL)
Pretax Income 8,000,000
Permanent Difference
d. Fine + 325,000
e. Interest Revenue - - 150,000
175,000
8,175,000

Temporary Difference
a. Warranty Expense DTA 400,000
b. Income DTL - 3,000,000
c. Depreciation of Machine DTL - 2,000,000
- 4,600,000
Taxable Income 3,575,000

DTA 400,000
DTL 5,000,000

ENTRY
Income Tax Expense 2,043,750
Deferred Tax Assets 100,000
Deferred Tax Liabilities 1,250,000
Income Tax Payable 893,750

Sparta Co.
Income Statement - Partial
For the Year Ended December 31, 2022

Income Before Income Tax 8,000,000

Income Tax Expense
Current 893,750
Deferred 1,150,000 2,043,750
Income After Income Tax 5,956,250
1. Accounting 3,000,000,000 Total Sales 3,000,000,000 Credit
Fiskal 2,080,000,000 Cash 300,000,000 Payment
DTL - 920,000,000

2. Accounting 16,000,000
Fiskal 12,000,000
Perm. Diff 4,000,000

3. Accounting 130,000,000 Accounting Fiskal

Fiskal 200,000,000 2021 130,000,000 2021
DTL - 70,000,000
*Pajak tidak mengakui nilai sisa
4. Accounting 96,000,000 Accounting rate = 40% Fiskal
Fiskal 120,000,000 2021 96,000,000 2021
DTL - 24,000,000

5. Accounting 40,000,000 pajak bunga deposito = 20%

Fiskal -
Perm. Diff - 40,000,000

6. Accounting 12,500,000
Fiskal 100,000,000
DTA 87,500,000

7. Accounting 20,000,000
Fiskal 40,000,000
DTL - 20,000,000

8. Accounting 1,570,000 DTA 680,000

Fiskal 2,000,000
DTA - 430,000 mengurangi DTA tahun sebelumnya

9. Accounting 120,000,000
Fiskal -
Perm. Diff 120,000,000

10. Accounting 18,000,000

Fiskal 54,000,000
DTL - 36,000,000

pendapatan diterima di muka = awal Des 7.000.000 untuk 7 bulan

Accounting 1,000,000
Fiskal 7,000,000
DTA 6,000,000
pendapatan diterima di muka = awal Okt 7.000.000 untuk 7 bulan
Accounting 3,000,000
Fiskal 7,000,000
DTA 4,000,000
 2,400,000,000 Cicilan 300,000,000 Pretax Income
1,680,000,000 Payment 100,000,000 Permanent Difference:
2. Accomodation Expense +
5. Interest Revenue -
9. Charity +

Temporary Difference:
20 thn, 5% 1. Sales DTL
200,000,000 3. Depreciation of Building DTL
4. Depreciation of Machine DTL
6. Rent Revenue DTA
Gol. 1, 50% 7. Advertising Expense DTL
120,000,000 8. Bad Debt Expense DTA
10. Insurance Expense DTL

Taxable Income

DTA
DTL

ENTRY
Income Tax Expense
Deferred Tax Assets
Deferred Tax Liabilities
Income Tax Payable

PT Adijaya
Income Statement - Partial
For the Year Ended December 31, 2021

Income Before Income Tax

Income Tax Expense
Current
Deferred
Income After Income Tax
 950,000,000

4,000,000
- 40,000,000
120,000,000 84,000,000
1,034,000,000

- 920,000,000
- 70,000,000
- 24,000,000
87,500,000
- 20,000,000
- 430,000
- 36,000,000
- 982,930,000
51,070,000

87,070,000
1,070,000,000

206,800,000
17,414,000
214,000,000
10,214,000

PT Adijaya
e Statement - Partial
Ended December 31, 2021

950,000,000

10,214,000
196,586,000 206,800,000
743,200,000