Tutorial 12 [answer].xlsx

a. Taxable income Pretax income Reconciliation: (-) Income from rent (+) Tax penalties (+) Benefit in kind (+) Depreciation expense (+) Tax provision (-) Amortization expense

1,400,000,000

(100,000,000) 20,000,000 80,000,000 20,000,000 10,000,000 (30,000,000)

(-) Interest income

(40,000,000)

Taxable income

1,360,000,000

b. Tax under/over payment Tax Prepaid tax article 23

340,000,000 (80,000,000)

Prepaid tax article25 Tax under payment

(120,000,000) 140,000,000

c. Deferred tax asset and liability DTA: Depreciation expense DTA= d. Prepare necessary journal entrie journal: 1. Current tax expense Income tax payable Prepaid tax 23 Prepaid tax 25 (utk pajak PPh Badan) 2.

Current tax expense Prepaid tax exp-final Rincian: Penghasilan sewa Interest income

20,000,000 5,000,000

Deferred tax aset

DTL=

340,000,000 140,000,000 80,000,000 120,000,000

18,000,000 18,000,000

10,000,000 8,000,000 18,000,000

(utk pajak PPh final) 3.

DTL: Amortization e

5,000,000

Deferred tax expense Deferred tax liability Deferred tax revenue/benefit e. Income before income tax Current tax exp Deferred Tax Expense Deferred Tax Benefit Net income

7,500,000 7,500,000 5,000,000 1,400,000,000 (358,000,000) 340.000.000+18.000.000 Pajak final (7,500,000) 5,000,000 1,039,500,000

30,000,000 7,500,000

Alternative journal: Current tax expense Deferred tax expense Deferred tax asset Income tax payable Prepaid tax 23 Prepaid tax 25 Deferred tax liab Deferred tax benefit

340,000,000 7,500,000 5,000,000 140,000,000 80,000,000 120,000,000 7,500,000 5,000,000

0.000.000+18.000.000 Pajak final