Sheet1PT. AMARTARekonsiliasi Laba-Rugi Fiskal Tahun Pajak
2014
NoUraianKomersialKoreksiFiskalPositifNegatif(Rp)(Rp)(Rp)(Rp)123456A.Penjualan1Penjualan
Bruto75,000,000,00075,000,000,0002Potongan
Bruto7,500,000,000500,000,0007,000,000,0003Retur
Penjualan5,000,000,0001,250,000,0003,750,000,000Penjualan
Neto62,500,000,00064,250,000,000B.Harga Pokok Penjualan1Persediaan
Awal31,250,000,0001,250,000,00032,500,000,0002Pembelian30,000,000,00030,000,000,0003Gaji
dan
Upah11,250,000,000500,000,00010,750,000,0004Penyusutan4,312,500,0003,456,250,000856,250,0005Biaya
Lain-lain1,937,500,00062,500,0001,875,000,000Barang Siap
Pakai78,750,000,00075,981,250,000Persediaan
Akhir28,750,000,0001,250,000,00030,000,000,000Harga Pokok
Penjualan50,000,000,00045,981,250,000C.Laba Bruto
(A-B)12,250,000,00018,268,750,000D.Beban Umum, Adm &
Penj.1Gaji, THR, Bonus2,500,000,0001,275,000,0001,225,000,0002Premi
Asuransi Karyawan500,000,00025,000,000475,000,0003Perjalanan
Dinas250,000,000250,000,0004Alat
Kantor50,000,00050,000,0005Listrik125,000,00025,000,000100,000,0006Telepon375,000,000375,000,0007Penghapusan
Piutang625,000,000125,000,000500,000,0008Bunga Pinjaman Bank
Kusuma115,000,00035,000,000150,000,0009Sewa Mesin Generator
Listrik500,000,000500,000,00010Reparasi250,000,00025,000,000225,000,00011Royalti750,000,000750,000,00012Pengangkutan500,000,000500,000,00013Penyusutan500,000,00081,562,500418,437,50014Pemasaran
/
Promosi375,000,000375,000,00015Lain-lain125,000,00080,625,00044,375,000Total
Beban Umum7,550,000,0005,937,812,500E.Laba Neto Usaha
(A-B-D)4,950,000,00012,330,937,500F.Penghasilan (Beban) dari Luar
Usaha1Deviden PT. Maju (Penyertaan
10%)212,500,00037,500,000250,000,0002Deviden PT. Aman (Penyertaan
25%)125,000,000125,000,00003Bunga Deposito dari Bank
Narada200,000,000200,000,00004Royalti106,250,00018,750,000125,000,0005Sewa
Alat119,375,0002,436,225121,811,2256Deviden dari Fa. AFI Corp
Hongkong200,000,000200,000,0007Rugi Cabang
Malaysia125,000,000125,000,00008Keuntungan Penjualan
Gudang100,000,000100,000,00009Rugi Selisish
Kurs375,625,000(375,625,000)10Deviden dari Kawasaki Co
Jepang150,000,000150,000,000Total Pengh (Beban) dari Luar
Usaha712,500,000471,186,225Total Penghasilan
Neto5,662,500,0008,839,623,7251,710,000,00012,802,123,725Jenis
hartaHarga perolehanKepemilikanTarifFiskalKomersilKoreksi
FiskalMinibus725,000,0001 tahun12.50%90,625,000Sedan
direksi1,275,000,0001
tahun50%*12,5%79,687,500komputer/printer375,000,0001
tahun25%93,750,000perabotan kantor150,000,0001
tahun25%37,500,000gudang a1,250,000,0009 bulan5%46,875,000gudang
b75,000,0001 tahun10%7,500,000peralatan kantor500,000,0001
tahun12.50%62,500,000Total418,437,500500,000,00081,562,500
Jenis hartaHarga perolehanKepemilikanTarifFiskalKomersilKoreksi
Fiskalmesin diesel8,750,000,0001
tahun6.25%546,875,000generator3,750,000,0001
tahun6.25%234,375,000bangunan kantor1,500,000,0001
tahun5%75,000,000Total856,250,0004,312,500,0003,456,250,000
REKONSILIASIPT. AMARTARekonsiliasi Laba Rugi Fiskal Tahun Pajak
2014
NoUraianKomersil (Rp)KoreksiFiskal (Rp)Positif (Rp)Negatif
(Rp)123456A.Penjualan1Penjualan
Bruto75,000,000,00075,000,000,0002Potongan
Bruto7,500,000,000500,000,0007,000,000,0003Retur
Penjualan5,000,000,0001,250,000,0003,750,000,000Penjualan
Neto62,500,000,00064,250,000,000B.Harga Pokok Penjualan1Persediaan
Awal31,250,000,0001,250,000,00032,500,000,0002Pembelian
30,000,000,00030,000,000,0003Gaji dan
Upah11,250,000,000500,000,00010,750,000,0004Penyusutan4,312,500,0003,456,250,000856,250,0005Biaya
Lain-Lain1,937,500,00062,500,0001,875,000,000Barang Siap
Pakai78,750,000,00075,981,250,000Persediaan
Akhir28,750,000,0001,250,000,00030,000,000,000Harga Pokok
Penjualan50,000,000,00045,981,250,000C.Laba Bruto
(A-B)12,500,000,00018,268,750,000D.Beban Umum, Adm &
Penj.1Gaji, THR, Bonus2,500,000,0001,275,000,0001,225,000,0002Premi
Asuransi Karyawan500,000,00025,000,000475,000,0003Perjalanan
Dinas250,000,000250,000,0004Alat
Kantor50,000,00050,000,0005Listrik125,000,00025,000,000100,000,0006Telepon375,000,000375,000,0007Penghapusan
Piutang625,000,000125,000,000500,000,0008Bunga Pinjaman Bank
Kusuma115,000,00035,000,000150,000,0009Sewa Mesin Generator
Listrik500,000,000500,000,00010Reparasi250,000,00025,000,000225,000,00011Royalti750,000,000750,000,00012Pengangkutan500,000,000500,000,00013Penyusutan500,000,00081,562,500418,437,50014Pemasaran/Promosi375,000,000375,000,00015Lain-Lain125,000,00080,625,00044,375,000Total
Beban umum7,540,000,0005,937,812,500E.Laba Neto Usaha
(A-B-D)4,960,000,00012,330,937,500F.Penghasilan (Beban) dari Luar
Usaha1Dividen PT. Maju (Penyertaan
10%)212,500,00037,500,000250,000,0002Dividen PT. Aman (Penyertaan
25%)125,000,000125,000,0000.03Bunga Deposito dari Bank
Narada200,000,000200,000,0000.04Royalti106,250,00018,750,000125,000,0005Sewa
Alat119,375,0002,436,225121,811,2256Dividen dari Fa. AFI. Corp
Hongkong200,000,000200,000,0007Rugi Cabang
Malaysia125,000,000125,000,0000.08Keuntungan Penjualan
Gudang100,000,000100,000,0000.09Rugi Selisih
Kurs375,625,000(375,625,000)10Dividen dari Kawasaki Co.
Jepang150,000,000150,000,000Total Peng. (Beban) dari Luar
Usaha712,500,000471,186,225Total Penghasilan
Neto5,672,500,0008,839,623,7251,710,000,00012,802,123,725
Jenis hartaHarga perolehanKepemilikanTarifFiskalKomersilKoreksi
FiskalMinibus725,000,0001 tahun12.50%90,625,000Sedan
direksi1,275,000,0001
tahun50%*12,5%79,687,500komputer/printer375,000,0001
tahun25%93,750,000perabotan kantor150,000,0001
tahun25%37,500,000gudang a1,250,000,0009 bulan5%46,875,000gudang
b75,000,0001 tahun10%7,500,000peralatan kantor500,000,0001
tahun12.50%62,500,000Total418,437,500500,000,00081,562,500
Jenis hartaHarga perolehanKepemilikanTarifFiskalKomersilKoreksi
Fiskalmesin diesel8,750,000,0001
tahun6.25%546,875,000generator3,750,000,0001
tahun6.25%234,375,000bangunan kantor1,500,000,0001
tahun5%75,000,000Total856,250,0004,312,500,0003,456,250,000
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