jawaban soal no 1-7
DESCRIPTION
JAWABAN SOAL NO 1-7TRANSCRIPT
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KASUS 1
PT DOYAN MAKAN (PKP) (PEMBELI )
BIAYA CATERING PPN MASUKAN
HUTANG PPH 23 KAS/BANK
PT HOBI MASAK (PKP ) (PENJUAL) KAS/BANK UANG MUKA PPH 23
PPN KELUARAN PENDAPATAN CATERING
KASUS 2
CARA MENCARI LABA/RUGI PERTUKARAN : HARGA PASAR - NILAI BUKU = LABA/RUGI
KETERANGAN
HARGA PEROLEHAN AKUM PENYUSUTAN NILAI BUKU
HARGA PASAR PT ASYIK JAYA TAMBAH KAS
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HARGA PASAR NILAI BUKU KAS LABA/RUGI PERTUKARAN
JURNAL PT ASYIK JAYA TRUK AKUMULASI PENY MESIN
KAS LABA PERTUKARAN MESIN
PT MANTAB SELALU MESIN AKUM PENY TRUK KAS
LABA PERTUKARAN TRUK
KASUS 3
TAHUN 2010
NILAI KONTRAK
BIAYA KONSTRUKSI ESTIMASI BY YG MASIH DIPERLUKAN
LABA BRUTO USAHA ( LBU )
LBU YG DIAKUI
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TAHUN 2011
NILAI KONTRAK
BIAYA KONSTRUKSI ESTIMASI BY YG MASIH DIPERLUKAN
LABA BRUTO USAHA
ESTIMASI LBU
LBU YG DIAKUI TH 2010 LBU YG DIAKUI TH 2011
TAHUN 2012
NILAI KONTRAK
BIAYA KONSTRUKSI ESTIMASI BIAYA YG DIPERLUKAN
LABA BRUTO USAHA LABA BRUTO USAHA YG DIAKUI TH 2010 LABA BRUTO USAHA YG DIAKUI TH 2011 LABA BRUTO USAHA YG DIAKUI TH 2012
KASUS 4
LABA SEBELUM PAJAK
BEDA TETAP PENDAPATAN SEWA BANGUNAN
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BEBAN BUNGA PAJAK BEBAN PEMBERIAN SEMBAKO PENDAPATAN JASA GIRO BEBAN PPH
BEDA WAKTU PENYUSUTAN CADANGAN PENGHAPUSAN PIUTANG AMORTISASI
PENGHASILAN KENA PAJAK
PPH TERHUTANG KREDIT PAJAK PPH 22 PPH 23 PPH 24 PPH 25
PPH KURANG BAYAR/ PPH PASAL 29
PAJAK TANGGUHAN
LAP KEU L/R JURNAL
LABA KOMERSIAL
BEBAN PAJAK BEBAN PAJAK TANGGUHAN
LABA SETELAH PAJAK
JURNAL 31-Dec-12 BEBAN PAJAK KINI
BEBAN PAJAK TANGGUHAN
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KEWAJIBAN PAJAK TANGGUHAN HUTANG PPH 29 UM PPH 22 UM PPH 23 UM PPH 24 UM PPH 25
30 APRL 13 HUTANG PPH 29 KAS / BANK
KASUS 5 LABA FISKAL
FASILITAS
TIDAK DPT FASILITAS
PPH TERHUTANG FASILITAS TIDAK FASILITAS
KREDIT PAJAK PPH 22 PPH 25
PPH KURANG BAYAR / PASAL 29
PAJAK TANGGUHAN
JURNAL
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BEBAN PAJAK KINI AKTIVA PAJAK TANGGUHAN
PENDAPATAN PAJAK TANGGUHAN UANG MUKA PPH 25 UANG MUKA PPH 22 HUTANG PPH 29
HUTANG PPH 29 KAS/BANK
SOAL 6
POKOK PINJAMAN :
HARGA PEROLEHAN UANG MUKA HAK OPSI
POKOK PINJAMAN
BUNGA YG DITANGGUHKAN : TOTAL PEMBAYARAN - POKOK PINJAMAN
TAHUN BUNGA 2008 50,638,032 2009 77,785,579 2010 42,428,313 2011 6,268,076
TOTAL 177,120,000
JURNAL SAAT KONTRAK ALAT BERAT SGU
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BUNGA YG DITANGGUHKAN KAS HUTANG HAK OPSI HUTANG SGU
JURNAL PEMBAYARAN ANGSURAN TH 2008
HUTANG SGU KAS/BANK
JURNAL PEMBAYARAN HAK OPSI
HUTANG HAK OPSI KAS/BANK
AKUNTANSI KOMERSIAL RUMUS : HARGA PEROLEHAN - NS
UE
HARGA PEROLEHAN NILAI SISA UMUR EKONOMIS
PENYUSUTAN / TH
HARGA PEROLEHAN PENYUSUTAN 1 JULI 2008 S/D 31 DES 08 01 JAN 09 S/D 31 DES 09 01 JAN 10 S/D 31 DES 10 01 JAN 11 S/D 30 JUNI 11
HARGA PEROLEHAN UTK DIAKUI HAK OPSI
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01 JULI 11 S/D 31 DES 11 01 JAN 12 S/D 31 DES 12 01 JAN 13 S/D 31 DES 13 01 JAN 14 S/D 30 JUNI 14
AKUNTANSI FISKAL METODE SALDO MENURUN : KELOMPOK : 4 TAHUN : 50 %
HARGA PEROLEHAN PENYUSUTAN 01 JULI 11 S/D 31 DES 11 01 JAN 12 S/D 31 DES 12 01 JAN 13 S/D 31 DES 13 01 JAN 14 S/D 30 JUNI 14
SOAL 7
RUMUS REVALUASI : HARGA PASAR - NILAI BUKU
REVALUASI AKUNTANSI & REVALUASI FISKAL
AKTIVA AKUNTANSI TANAH 180,000,000 BANGUNAN 1,400,000,000 AKUM PENY 600,000,000 NILAI BUKU 800,000,000
MESIN 800,000,000 AKUM PENY 500,000,000
300,000,000
REVALUASI ( FISKAL ) HARGA PASAR
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TANAH 8,600,000,000 BANGUNAN 3,000,000,000 MESIN 1,500,000,000
NILAI BUKU TANAH 180,000,000 BANGUNAN 700,000,000 MESIN 500,000,000
SELISIH LEBIH REVALUASI PPH REVALUASI SELISIH LEBIH REVALUASI SETELAH PPH
REVALUASI ( AKUNTANSI ) HARGA PASAR TANAH 8,600,000,000 BANGUNAN 3,000,000,000 MESIN 1,500,000,000
NILAI BUKU TANAH 180,000,000 BANGUNAN 800,000,000 MESIN 300,000,000
SELISIH LEBIH REVALUASI PPH REVALUASI SELISIH LEBIH REVALUASI SETELAH PPH
JURNAL TANAH REVALUASI BANGUNAN REVALUASI MESIN REVALUASI AKUM PENY
TANAH SEBELUM REVALUASI BANGUNAN SEBELUM REVALUASI
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MESIN SEBELUM REVALUASI HUTANG PPH REVALUASI SELISIH LEBIH REVALUASI
PENGALIHAN BANGUNAN REVALUASI ; TAMBAHAN PPH FINAL : TARIF PPH BADAN - 10 %
BANGUNAN NILAI BUKU SELISIH LEBIH REVALUASI TAMBAHAN PPH FINAL ( 18% )
BANGUNAN PENYUSUTAN NILAI BUKU HARGA JUAL KEUNTUNGAN
PENGALIHAN BANGUNAN
HARGA PASAR NILAI BUKU SELISIH LEBIH REVALUASI TAMBAHAN PPH FINAL 15%
BANGUNAN DIJUAL LABA/RUGI : HARGA PASAR - NILAI BUKU HARGA PASAR PENYUSUTAN
DIJUAL KEUNTUNGAN
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LABA KOMERSIAL
KOREKSI PPH 21 DI TANGGUNG OLEH PT GAJI PEMBANTU BY SEWA KANTOR PENYUSUTAN BY ENTERTMENT TAG HP BY OPERASIONAL LAIINYA PENDAPATAN BUNGA DEPOSIT0 DEVIDEN 30 % LABA PENJUALAN SAHAM DIBURSA LABA PENJUALAN TANAH & BANGUNAN
LABA FISKAL KOMPENSASI RUGI
FASILITAS TDK FASILITAS
PPH TERHUTANG
FASILITAS TDK DPT FASILITAS
KREDIT PAJAK PPH KB/ PS 29
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60,000,000 6,000,000
1,200,000 64,800,000
66,000,000 66,000,000
64,800,000 1,200,000
6,000,000 PENDAPATAN CATERING 60,000,000
66,000,000 66,000,000
NILAI BUKU : HARGA PEROLEHAN - AKUM PENYUSUTAN = NILAI BUKU CARA MENCARI LABA/RUGI PERTUKARAN : HARGA PASAR - NILAI BUKU = LABA/RUGI
PT ASYIK JAYA ( MESIN) KOMERSIAL
250,000,000 156,250,000 93,750,000
100,000,000 15,000,000
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PT ASYIK JAYA ( TRUK ) KOMERSIAL
120,000,000 93,750,000 15,000,000 11,250,000
120,000,000 156,250,000
15,000,000 11,250,000 250,000,000
276,250,000 276,250,000
100,000,000 100,000,000 15,000,000
15,000,000 200,000,000
215,000,000 215,000,000
50,000,000 650,000,000
50,000,000 300,000,000
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700,000,000
450,000,000 275,000,000
450,000,000 275,000,000 725,000,000
610,500,000 -
(50,000,000)
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10,000,000 40,000,000 (20,000,000) 5,000,000
5,000,000 5,000,000 (15,000,000)
10,000,000 100,000,000 25,000,000 15,000,000
DTL
170,000,000 1,250,000
170,000,000 1,250,000
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KEWAJIBAN PAJAK TANGGUHAN
171,250,000
20,000,000
4,800,000,000 34,020,000,000
3,949,800,000 557,291,005
50,000,000 175,000,000
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917,788,624 97,000,000
PENDAPATAN PAJAK TANGGUHAN
1,014,788,624
692,788,624
950,000,000 112,000,000 100,000,000 738,000,000
BUNGA YG DITANGGUHKAN : TOTAL PEMBAYARAN - POKOK PINJAMAN TOTAL PEMBAYARAN : BUNGA + POKOK
POKOK TOTAL PEMBAYARAN 101,881,968 152,520,000 227,254,421 305,040,000 262,611,687 305,040,000 146,251,924 152,520,000
738,000,000 915,120,000
950,000,000
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177,120,000 112,000,000 100,000,000 915,120,000
1,127,120,000 1,127,120,000
JURNAL PEMBAYARAN ANGSURAN TH 2008
152,520,000 152,520,000
100,000,000 100,000,000
950,000,000 100,000,000 4
212,500,000
106,250,000 212,500,000 212,500,000 106,250,000
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PENYUSUTAN SETAHUN 104,166,667 52,083,333 104,166,667 104,166,667 52,083,333
METODE SALDO MENURUN : KELOMPOK : 4 TAHUN : 50 %
100,000,000
25,000,000 37,500,000 18,750,000 18,750,000
100,000,000
RUMUS REVALUASI : HARGA PASAR - NILAI BUKU
REVALUASI AKUNTANSI & REVALUASI FISKAL
FISKAL NILAI PASAR 180,000,000 8,600,000,000 1,400,000,000 3,000,000,000 700,000,000 700,000,000
800,000,000 1,500,000,000 300,000,000 500,000,000
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13,100,000,000
1,380,000,000 11,720,000,000 1,172,000,000 10,548,000,000
13,100,000,000
1,280,000,000 11,820,000,000 1,172,000,000 10,648,000,000
8,600,000,000 3,000,000,000 1,500,000,000 1,100,000,000
TANAH SEBELUM REVALUASI 180,000,000 BANGUNAN SEBELUM REVALUASI 1,400,000,000
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MESIN SEBELUM REVALUASI 800,000,000 HUTANG PPH REVALUASI 1,172,000,000 SELISIH LEBIH REVALUASI 10,648,000,000
REVALUASI ; TAMBAHAN PPH FINAL : TARIF PPH BADAN - 10 %
3,000,000,000 800,000,000 2,200,000,000 396,000,000
3,000,000,000 350,000,000 2,650,000,000 2,725,000,000 75,000,000
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HUTANG PPH 23 KAS/BANK
BEBAN PAJAK UANG MUKA PPH 23
NILAI BUKU : HARGA PEROLEHAN - AKUM PENYUSUTAN = NILAI BUKU
PT ASYIK JAYA ( MESIN) PT MANTAB SELALU (TRUK ) FISKAL KOMERSIAL FISKAL
250,000,000 200,000,000 200,000,000 190,673,000 100,000,000 136,718,000 59,327,000 100,000,000 63,282,000
120,000,000
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PT ASYIK JAYA ( TRUK ) PT MANTAB SELALU ( MESIN ) FISKAL KOMERSIAL FISKAL
120,000,000 100,000,000 100,000,000 59,327,000 100,000,000 63,282,000 15,000,000 15,000,000 15,000,000 45,673,000 15,000,000 51,718,000
1,000,000,000
700,000,000 300,000,000
21,428,571
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1,000,000,000
725,000,000 275,000,000
170,689,655
21,428,571 149,261,084
1,000,000,000
610,500,000 389,500,000 21,428,571 149,261,084 218,810,345
700,000,000
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(15,000,000)
(5,000,000) 680,000,000
170,000,000
150,000,000 20,000,000
1,250,000
700,000,000
171,250,000 528,750,000
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1,250,000 20,000,000 10,000,000 100,000,000 25,000,000 15,000,000
171,250,000
20,000,000
3,949,800,000
557,291,005
3,392,508,995
69,661,376 848,127,249 917,788,624
225,000,000 692,788,624
97,000,000 DTA
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97,000,000 175,000,000 50,000,000 692,788,624
1,014,788,624
692,788,624
915,120,000 (-) 738,000,000
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TAHUN
950,000,000
637,500,000 312,500,000
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312,500,000 -
75,000,000 37,500,000 18,750,000 -
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OBJEK PAJAK
3,000,000,000 700,000,000 2,300,000,000 345,000,000
3,000,000,000 350,000,000 2,650,000,000 2,725,000,000 PAJAK 5% 75,000,000 PAJAK
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DISEWAKAN : 10%
7,135,000,000
250,000,000 10,000,000 120,000,000 250,000,000 100,000,000 5,000,000 45,000,000 (100,000,000) (100,000,000) (75,000,000) (100,000,000)
405,000,000 7,540,000,000 500,000,000
PKP 7,040,000,000
704,000,000 6,336,000,000
88,000,000 1,584,000,000 1,672,000,000 1,200,000,000 472,000,000
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1,200,000 1,200,000
58,800,000
1,200,000 1,200,000
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177,120,000
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