CONTOH SOAL DAN JAWABAN REKONSILIASI FISKAL

CONTOH SOAL DAN JAWABAN REKONSILIASI FISKAL
KASUS 1
PT. RAFI bergerak dalam bisnis perdagangan Kain Batik yang merupakan Wajib
Pajak Badan yang berdomisili di Pekalongan. Data laporan keuangan tahun
2009 adalah sebagai berikut (dalam ribuan rupiah):

"Penjulan "1.250.000"
"(termasuk penjualan kepada instansi " "
"pemerintah " "
"sebesar Rp. 200.000 harga belum " "
"termasuk PPN) " "
"Persediaan, 1 Januari 2009 "200.000 "
"Pembelian "1.000.000"
"Persediaan, 31 Desember 2009 "720.000 "
"Beban Operasional : " "
"Gaji "55.000 "
"Tunjangan transport karyawan "45.000 "
"Beban makan kantor "6.000 "
"Beban pengobatan ditanggung perusahaan "20.000 "
"Beban training karyawan "15.000 "
"Beban seragam satpam "12.000 "
"Beban sanksi administrasi pajak "10.000 "
"Beban bunga pinjaman "7.000 "
"Cadangan penghapusan piutang "5.000 "
"Beban jamuan tamu tanpa daftar "10.000 "
"nominatif " "
"Beban listrik dan telepon kantor "24.000 "
"PBB dan Bea Materai "3.000 "
"Penyusutan asset tetap "40.000 "
"Premi asuransi kebakaran pabrik "10.000 "
"Bantuan untuk panitia HUT RI "5.000 "
"Sumbangan ke Panti Asuhan Rizky "8.000 "
"Pendapatan Lain-Lain : " "
"Sewa kendaraan boks kepada Fa. Maju "9.850 "
"(setelah PPh) " "
"Keuntungan selisih kurs "5.000 "
"Penerimaan kembali PBB yang telah "5.000 "
"dibebankan " "
"Jasa giro Bank JAYA (sebelum PPh) "2.000 "
"Penghasilan bunga deposito (sebelum "1.000 "
"PPh) " "
"Laba neto penjualan dari Singapura "200.000 "
"(sebelum dipotong pajak penghasilan " "
"Negara sumber sebesar 20%) " "

Keterangan Tambahan :

"Jenis Asset "Tahun Beli "Harga Beli "
" " "ribuan (Rp.) "
"Bangunan Permanen"06-Juli-06 "400.000 "
"Kelompok I "10-Des-07 "60.000 "

Penyusutan fiskal menggunakan metode garis lurus
Persediaan akhir dinilai dengan metode LIFO, sedangkan apabila
dinilai dengan metode FIFO sebesar Rp. 700.000.000
Membayar PPh pasal 22 sebesar (1.5% x Rp. 200.000.000) = Rp.
3.000.000
Membayar PPh pasal 23 sebesar (1.5% x Rp. 10.000.000) = Rp. 150.000
Membayar PPh pasal 25 selama 12 bulan untuk setiap masa pajak Rp.
5.000.000 selama tahun 2009.
Pertanyaan :
1. Buatlah rekonsiliasi fiskal untuk PT. RAFI, sehingga diketahui
Penghasilan Kena Pajaknya.
2. Hitunglah PPh pasal 29 untuk tahun 2009

" "
" "
"KASUS 1 "
" "

"PT. RAFI "
"Rekonsiliasi Fiskal tahun 2009 "
"(dalam ribuan rupiah) "

"Keterangan "Menurut "Koreksi Fiskal "Menurut "Keterangan "
" "Akuntansi "Positif "Fiskal " "
" " "Negatif " " "
"Penjulan "1,250,000 " " "1,250,000 " "
"HPP : " " " " " "
"Persediaan awal "200,000 " " "200,000 " "
"Pembelian "1,000,000 " " "1,000,000 " "
"Persediaan Akhir "720,000 " "20,000 "700,000 "Ps 10 ayat 6 "
" "480,000 " " "500,000 " "
"Penghasilan Bruto Usaha "770,000 " " "750,000 " "
"Beban Operasional : " " " " " "
"Gaji "55,000 " " "55,000 " "
"Tunjangan transport karyawan "45,000 " " "45,000 " "
"Beban makan kantor "6,000 " " "6,000 " "
"Beban pengobatan ditanggung "20,000 "20,000 " "0 "Ps 9 ayat 1 "
"perusahaan " " " " " "
"Beban training karyawan "15,000 " " "15,000 " "
"Beban seragam satpam "12,000 " " "12,000 " "
"Beban sanksi administrasi "10,000 "10,000 " "0 "Ps 9 ayat 1 "
"pajak " " " " " "
"Beban bunga pinjaman "7,000 " " "7,000 " "
"Cadangan penghapusan piutang "5,000 "5,000 " "0 "Ps 9 ayat 1 "
"Beban jamuan tamu tanpa daftar"10,000 "10,000 " "0 "SE-27/PJ.22/1986 "
" " " " " " "
"nominatif " " " " " "
"Beban listrik dan telepon "24,000 " " "24,000 " "
"kantor " " " " " "
"PBB dan Bea Materai "3,000 " " "3,000 " "
"Penyusutan asset tetap "40,000 "5,000 " "35,000 "Ps 11 ayat 6 "
"Premi asuransi kebakaran "10,000 " " "10,000 " "
"pabrik " " " " " "
"Bantuan untuk panitia HUT RI "5,000 "5,000 " "0 "Ps 9 ayat 1 "
"Sumbangan ke Panti Asuhan "8,000 "8,000 " "0 "Ps 9 ayat 1 "
"Rizky " " " " " "
"Total Beban Operasional "275,000 " " "212,000 " "
"Penghasilan Neto Usaha "495,000 " " "538,000 " "
"Penghasilan dari Luar Usaha : " " " " " "
"Sewa kendaraan boks Fa. Maju "9,850 "150 " "10,000 "Ps 4 ayat 1 "
"Keuntungan selisih kurs "5,000 " " "5,000 " "
"Penerimaan kembali PBB "5,000 " " "5,000 " "
"Jasa giro Bank JAYA "2,000 " "2,000 "0 "Ps 4 ayat 2 "
"penghasilan bunga deposito "1,000 " "1,000 "0 "Ps 4 ayat 2 "
"Total Penghasilan dari Luar "22,850 " " "20,000 " "
"Usaha " " " " " "
"Beban dari Luar Usaha : " " " " " "
"Laba Bersih Usaha dalam Negeri"517,850 " " "558,000 " "
"Penghasilan dari Singapura "200,000 " " "200,000 " "
"Penghasilan Kena Pajak "717,850 " " "758,000 " "

PPh pasal 29 :
PPh terutang
(50% x 28%) x Rp. 758.000.000,00 106,120,000
kredit pajak :
PPh ps 22 3,000,000
PPh ps 23 150,000
PPh ps 24 :
kredit pajak maximal Singapura
(200 jt : 758 jt) x 106.120.000 = 28 jt
20% x 200 jt = 40 jt
PPh ps 24 28,000,000
PPh ps 25 60,000,000

91,150,000
PPH kurang Bayar 14,970,000

PPh pasal 25 th 2010 :
PPh terutang 106,120,000
PPh ps 22 (3,000,000)
PPh ps 23 (150,000)
PPh ps 24 (28,000,000)
PPh ps 25 selama 1 tahun 74,970,000
PPh ps 25 per bulan 6,247,500

KASUS 2
PT. NYAMAN merupakan Wajib Pajak Badan yang bergerak dalam bisnis
perdagangan furniture yang berdomisili di Jepara. PT. NYAMAN menjadi
importir dan telah memiliki Angka Pengenal Impor (API). Data laporan
keuangan tahun 2009 adalah sebagai berikut (dalam ribuan rupiah):

"Penjulan "1.000.000"
"Persediaan, 1 Januari 2009 "400.000 "
"Pembelian "1.000.000"
"(termasuk pembelian dari Jepang senilai" "
"Rp. 300.000) " "
"Persediaan, 31 Desember 2009 "950.000 "
"Beban Operasional : " "
"Gaji (termasuk pemberian sembako kepada"45.000 "
"karyawan senilai Rp. 5.000) " "
"PPh 21 ditanggung perusahaan "7.500 "
"Beban perjalanan dinas "22.000 "
"Beban pemasaran "9.000 "
"Sewa gedung kantor "10.000 "
"Beban reparasi dan pemeliharaan "3.000 "
"Beban jamuan tamu dengan daftar "10.000 "
"nominatif " "
"Beban listrik dan telepon kantor "24.000 "
"(termasuk di dalamnya beban listrik dan" "
"telepon direksi sebesar Rp. 5.000) " "
"Beban jasa teknik "10.000 "
"Cadangan penghapusan piutang "5.000 "
"Penyusutan asset tetap "31.875 "
"Sumbangan untuk karyawati menikah "1.000 "
"Bantuan untuk Gerakan Nasional Orang "4.000 "
"Tua Asuh " "
"Pajak kendaraan bermotor "1.500 "
"Pendapatan Lain-Lain : " "
"Deviden dari PT. Sinar (% kepemilikan "15.000 "
"25%) " "
"Sewa gedung kepada PT. Berlian (setelah"27.000 "
"PPh) " "
"Sewa bis Hiba Utama (sebelum PPh) "20.000 "
"Penghasilan dari penjualan tanah "12.000 "
"Bunga deposito (sebelum PPh) "10.000 "
"Bunga pinjaman dari PT. Segar (sebelum "5.000 "
"dipotong PPh) " "
"Laba neto usaha di Brunei (sebelum "100.000 "
"dipotong pajak penghasilan Negara " "
"sumber sebesar 20%) " "
"Beban Lain-Lain : " "
"Kerugian cabang Bali "6.000 "
"Rugi usaha di Malaysia "10.000 "

Keterangan Tambahan :

"Jenis Asset "Tahun Beli "Harga Beli "
" " "ribuan (Rp.) "
"Bangunan Permanen"09-Febr-01 "400.000 "
"Kelompok I "02-Jan-07 "25.000 "
"Kelompok 2 "10-April-08 "60.000 "

Penyusutan fiskal menggunakan metode saldo menurun
Persediaan akhir dinilai dengan metode LIFO, sedangkan apabila
dinilai dengan metode AVERAGE sebesar Rp. 900.000.000
7.500.000,00
300.000,00
Membayar PPh pasal 25 selama 12 bulan untuk setiap masa pajak Rp.
3.500.000,00 selama tahun 2009.
Pertanyaan :
1. Buatlah rekonsiliasi fiskal untuk PT. NYAMAN, sehingga diketahui
Penghasilan Kena Pajaknya.

KASUS 2
"PT. NYAMAN "
"Rekonsiliasi Fiskal tahun 2009 "
"(dalam ribuan rupiah) "
" "
" "
" "
" "
" "

"Keterangan "Menurut "Koreksi Fiskal "Menurut "Keterangan "
" "Akuntansi"Positif "Fiskal " "
" " "Negatif " " "
"Penjulan "1,000,000" " "1,000,000" "
"HPP : " " " " " "
"Persediaan awal "400,000 " " "400,000 " "
"Pembelian "1,000,000" " "1,000,000" "
"Persediaan Akhir "950,000 " "50,000 "900,000 "Ps 10 ayat "
" " " " " "6 "
" "450,000 " " "500,000 " "
"Penghasilan Bruto Usaha"550,000 " " "500,000 " "
"Beban Operasional : " " " " " "
"Gaji "45,000 " 5,000 " "40,000 "Ps 9 ayat 1"
"PPh 21 ditanggung "7,500 "7,500 " "0 "PP-No.138/2"
"perusahaan " " " " "000 "
"Beban perjalanan dinas "22,000 " " "22,000 " "
"Beban pemasaran "9,000 " " "9,000 " "
"Sewa gedung kantor "10,000 " " "10,000 " "
"Beban reparasi dan "3,000 " " "3,000 " "
"pemeliharaan " " " " " "
"Beban jamuan tamu "10,000 " " "10,000 " "
"dengan daftar nominatif" " " " " "
"Beban listrik dan "24,000 "5,000 " "19,000 "Ps 9 ayat 1"
"telepon kantor " " " " " "
"Beban jasa teknik "10,000 " " "10,000 " "
"Cadangan penghapusan "5,000 "5,000 " "0 "Ps 9 ayat 1"
"piutang " " " " " "
"Penyusutan asset tetap "31,875 " " "34,375 "Ps 11 ayat "
" " " "2,500 " "6 "
"Sumbangan untuk "1,000 "1,000 " "0 "Ps 9 ayat 1"
"karyawati menikah " " " " " "
"Bantuan Gerakan "4,000 " " "4,000 " "
"Nasional Orang Tua Asuh" " " " " "
"Pajak kendaraan "1,500 " " "1,500 " "
"bermotor " " " " " "
"Total Beban Operasional"183,875 " " "162,875 " "
"Penghasilan Neto Usaha "366,125 " " "337,125 " "
"Penghasilan dari Luar " " " " " "
"Usaha : " " " " " "
"Deviden dari PT. Sinar "15,000 " "15,000 "0 "Ps 4 ayat 3"
"Sewa gedung kepada PT. "27,000 "3,000 "30,000 "0 "Ps 4 ayat 2"
"Berlian " " " " " "
"Sewa bis Hiba Utama "20,000 " " "20,000 " "
"Penghasilan dari "12,000 " " "12,000 " "
"penjualan tanah " " " " " "
"penghasilan bunga "10,000 " "10,000 "0 "Ps 4 ayat 2"
"deposito " " " " " "
"Bunga pinjaman dari PT."5,000 " " "5,000 " "
"Segar " " " " " "
"Total Penghasilan dari "89,000 " " "89,000 " "
"Luar Usaha " " " " " "
"Beban dari Luar Usaha :" " " " " "
"Kerugian cabang Bali "6,000 " " "6,000 " "
"Laba Bersih Usaha dalam"449,125 " " "449,125 " "
"Negeri " " " " " "
"Penghasilan dari Brunei"100,000 " " "100,000 " "
"Kerugian Usaha di "10,000 "10,000 " "0 "Psl 9 ayat "
"Malaysia " " " " "1 "
"Penghasilan Kena Pajak "539,125 " " "468,125 " "

PPh pasal 29 :
PPh terutang
(50% x 28%) x Rp. 468.125.000,00 65,537,500
kredit pajak :
PPh ps 22 7,500,000
PPh ps 23 300,000
PPh ps 24 :
kredit pajak maximal Singapura
(100 jt : 468,125 jt) x 65,5375 jt = Rp. 14 jt
20% x 100 jt = 20 jt
PPh ps 24 14,000,000
PPh ps 25 42,000,000
63,800,000
PPH kurang Bayar 1,737,500

PPh pasal 25 th 2010 :
PPh terutang 65,537,500
PPh ps 22 (7,500,000)
PPh ps 23 (300,000)
PPh ps 24 (14,000,000)
PPh ps 25 selama 1 tahun 43,737,500
PPh ps 25 per bulan 3,644,792

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CONTOH SOAL DAN JAWABAN REKONSILIASI FISKAL

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