113060_215469_latihan%20soal%20pph%20badan.xlsx
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PT KOLORINDO REKONSILIASI LABA RUGI FISKAL PER 31 DESEMBER 2017 URAIAN
L/B KOMERSIAL
KOREKSI POSITIF
L/B FISKAL
NEGATIF
PENDAPATAN USAHA Penjualan Bruto Potongan Penjualan Retur Penjualan
70,000,000,000 5,000,000,000 5,000,000,000
Penjulan Bersih
60,000,000,000
64,000,000,000
14,500,000,000
14,500,000,000
HARGA POKOK PENJUALAN Pemakaian Bahan Baku Pemakaian Bahan Pembantu Gaji dan Upah
2,500,000,000 11,500,000,000
Penyusutan Biaya Lain-lain
3,725,000,000 2,775,000,000
Biaya Produksi
35,000,000,000
Barang dalam proses aw al
1,800,000,000
Barang dalam proses akhir Harga Pokok Produksi
(1,300,000,000) 35,500,000,000
Barang jadi awal Barang jadi akhir Harga Pokok Penjualan
1,500,000,000
70,000,000,000 3,500,000,000
2,500,000,000
2,500,000,000
2,500,000,000 800,000,000 3,475,000,000
800,000,000 250,000,000 200,000,000
2,575,000,000 23,850,000,000 -
1,800,000,000 1,300,000,000 35,500,000,000
4,500,000,000 (10,000,000,000)
-
4,500,000,000 10,000,000,000
30,000,000,000
30,000,000,000
PENGHASILAN BRUTO
30,000,000,000
108,200,000,000
BEBAN USAHA Gaji , THR dan Bonus
2,000,000,000
180,000,000 40,000,000
1,820,000,000 360,000,000
15,000,000
185,000,000
20,000,000
40,000,000 30,000,000 300,000,000
Premi asuransi karyaw an Perjalanan Dinas
400,000,000 200,000,000
Alat kantor Listrik Telepon/telex
40,000,000 50,000,000 300,000,000
Penghapusan piutang
350,000,000
50,000,000
Sewa mesin Reparasi
310,000,000 200,000,000
40,000,000
Jasa Profesional
300,000,000
300,000,000
Pengangkutan Penyusutan
400,000,000 200,000,000
25,000,000
400,000,000 175,000,000
Pemasaran/Promosi (ada nominatif)
300,000,000 34,250,000
300,000,000 65,750,000
Lain-lain JUMLAH BEBAN LABA USAHA PENDAPATAN (BIAYA) DARI LUAR USAHA Dividen dari PT Ulin (Penyertaan 20%)
100,000,000 5,150,000,000
300,000,000 310,000,000 160,000,000
4,745,750,000
24,850,000,000
100,000,000
Dividen dari PT Wadai (Penyertaan 25%)
50,000,000
50,000,000
Royalty Sewa Keuntungan penjualan gudang
50,000,000 50,000,000 38,750,000
38,750,000
Rugi selisih kurs JUMLAH LABA SEBELUM PAJAK
(150,250,000) 138,500,000 24,988,500,000
100,000,000 50,000,000 50,000,000 -
150,250,000 49,750,000
L/B KOMERSIAL
KOREKSI POSITIF
L/B FISKAL
NEGATIF
PENDAPATAN USAHA Penjualan Bruto Potongan Penjualan Retur Penjualan
70,000,000,000 5,000,000,000 5,000,000,000
Penjulan Bersih
60,000,000,000
64,000,000,000
14,500,000,000
14,500,000,000
HARGA POKOK PENJUALAN Pemakaian Bahan Baku Pemakaian Bahan Pembantu Gaji dan Upah
2,500,000,000 11,500,000,000
Penyusutan Biaya Lain-lain
3,725,000,000 2,775,000,000
Biaya Produksi
35,000,000,000
Barang dalam proses aw al
1,800,000,000
Barang dalam proses akhir Harga Pokok Produksi
(1,300,000,000) 35,500,000,000
Barang jadi awal Barang jadi akhir Harga Pokok Penjualan
1,500,000,000
70,000,000,000 3,500,000,000
2,500,000,000
2,500,000,000
2,500,000,000 800,000,000 3,475,000,000
800,000,000 250,000,000 200,000,000
2,575,000,000 23,850,000,000 -
1,800,000,000 1,300,000,000 35,500,000,000
4,500,000,000 (10,000,000,000)
-
4,500,000,000 10,000,000,000
30,000,000,000
30,000,000,000
PENGHASILAN BRUTO
30,000,000,000
108,200,000,000
BEBAN USAHA Gaji , THR dan Bonus
2,000,000,000
180,000,000 40,000,000
1,820,000,000 360,000,000
15,000,000
185,000,000
20,000,000
40,000,000 30,000,000 300,000,000
Premi asuransi karyaw an Perjalanan Dinas
400,000,000 200,000,000
Alat kantor Listrik Telepon/telex
40,000,000 50,000,000 300,000,000
Penghapusan piutang
350,000,000
50,000,000
Sewa mesin Reparasi
310,000,000 200,000,000
40,000,000
Jasa Profesional
300,000,000
300,000,000
Pengangkutan Penyusutan
400,000,000 200,000,000
25,000,000
400,000,000 175,000,000
Pemasaran/Promosi (ada nominatif)
300,000,000 34,250,000
300,000,000 65,750,000
Lain-lain JUMLAH BEBAN LABA USAHA PENDAPATAN (BIAYA) DARI LUAR USAHA Dividen dari PT Ulin (Penyertaan 20%)
100,000,000 5,150,000,000
300,000,000 310,000,000 160,000,000
4,745,750,000
24,850,000,000
100,000,000
Dividen dari PT Wadai (Penyertaan 25%)
50,000,000
50,000,000
Royalty Sewa Keuntungan penjualan gudang
50,000,000 50,000,000 38,750,000
38,750,000
Rugi selisih kurs JUMLAH LABA SEBELUM PAJAK
(150,250,000) 138,500,000 24,988,500,000
100,000,000 50,000,000 50,000,000 -
150,250,000 49,750,000
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