PT ALAM SEMESTA RAYA

KERTAS KERTA KOREKSI FIKAL

KOREKSI FISKAL
DESKRIPSI KOMERSIAL
POSITIF NEGATIF
Penjualan 68,627,000,000
Diskon Penjualan (200,000,000)
Pendapatan Jasa Service 18,321,000,000
Penjualan Neto 86,748,000,000
HPP:
Persediaan Awal 13,371,000,000
Pembelian 83,290,000,000 500,000,000.00
Persediaan Akhir (22,600,000,000) 100,000,000.00
HPP 74,061,000,000 -
Laba Bruto 12,687,000,000
Biaya Operasional:
Gaji 5,200,000,000 300,000,000.00
Tunjangan Kesehatan 200,000,000 53,000,000.00
Tunjangan Transportasi 150,000,000 30,000,000.00
Bonus dan Tunjangan Hari Raya 100,000,000
Pesangon Karyawan 50,000,000
Premi Asuransi JKK Karyawan 10,680,000
Premi Asuransi JKM Karyawan 2,400,000
Premi Asuransi JHT Karyawan 68,400,000
Premi Asuransi Perusahaan 20,000,000
Perlengkapan Kantor 35,000,000
Listrik dan Air 24,000,000
Langganan Telepon ( fixed line ) 18,000,000
Langganan Telepon ( mobile phone 12,000,000 6,000,000.00
Riset dan Pengembangan 150,000,000 100,000,000.00
Piutang tak tertagih 60,000,000 -
Royalti 250,000,000
Sewa 40,000,000 15,000,000.00
Iklan dan Promosi 100,000,000 40,000,000.00
Pemeliharaan 30,000,000 15,000,000.00
Penyusutan 1,250,000,000
Entertainment 35,000,000 35,000,000.00
Lain-Lain 37,500,000 37,500,000.00
Biaya Operasional 7,842,980,000
Laba Operasional 4,844,020,000
Penghasilan Lain
Keuntungan Penjualan Tanah 500,000,000 500,000,000.00
Bunga Deposito ( sebelum pajak ) 20,000,000 20,000,000.00
Dividen PT Surya Logistic (20%) 30,000,000 -
Penghasilan Lain 550,000,000
Biaya Lain:
Biaya PPh Final Penjualan Tanah 25,000,000 25,000,000.00
Biaya PPh Final Deposito 2,000,000 2,000,000.00
Biaya Lain 27,000,000
Laba sebelum pajak 5,367,020,000

Perhitungan PPh terutang

Laba Fiskal
Kompensasi Kerugian
Laba Fiskal Setelah Kompensasi kerugian (PKP)
Tarif PPh Badan
PPh Terutang
Kredit Pajak
PPh Pasal 22 Bendaharawan 18,000,000.00
PPh Pasal 22 impor 391,250,000.00
409,250,000.00
PPh Pasal 23
Dividen 4,500,000.00
Pendapatan Jasa 366,420,000.00
370,920,000.00
Jumlah Kredit Pajak
PPh yang harus dibayar sendiri
Angsuran PPh Pasal 25
PPh Kurang Bayar
 REF.
FISKAL
1771 I
68,627,000,000 PPh Pasal 22 18,000,000.00
(200,000,000)
18,321,000,000
86,748,000,000

13,371,000,000
82,790,000,000 PPh Pasal 22 391,250,000.00
(22,500,000,000)
73,661,000,000
13,087,000,000

4,900,000,000
147,000,000
120,000,000
100,000,000
50,000,000
10,680,000
2,400,000
68,400,000
20,000,000
35,000,000
24,000,000
18,000,000
6,000,000
50,000,000
60,000,000
250,000,000
25,000,000
60,000,000
15,000,000
1,250,000,000 1,250,000,000.00
-
-
7,211,480,000
5,875,520,000

-
 -
30,000,000
30,000,000

-
-
-
5,905,520,000

5,905,520,000
500,000,000
5,405,520,000
22%
1,189,214,400

780,170,000
409,044,400
68,720,000
340,324,400