Jawaban Soal Rekonsiliasi Fiskal

PT WISANGGENI REKONSIL SILIASI FIS Keterangan Pen!"aan #e$a%a &U'N Pen!"aan +N ainn,a Ret"r $en!"aan Potongan $en!"aan Petnjualan Netto Perse%iaan Aa .&aan&a#"*+aamProses*&!a%i/ Pemeian +N Ret"r $emeian Potongan $emeian Im$or Pemeian &ersi Perse%iaan a#ir.&&5&+P5&6/ HPP (Harga Pokok Penjualan) Laba Bruto &ia,a Usaa Ga!i  Bonus liburan ke bali pegawai 40jt  Pen,"s"tan  BMW perusahaan 3/12X12,5%X50%X350jt  Listri# %an tee$on  u!ah "irektur 15jt  As"ransi #o$ota a!r$ ko!isaris &jt   BMW !ilik perusahaan 50%'(jt)4,5jt  50%'(jt)4,5jt  I#an $romosi ti"ak a"a "a*tar no!inati* ja!u ta!u 22jt  Per!aanan  +e!belian tiket an istri "irektur "irektur 1-,5jt  Pa!a# %an Retri"si  ++h 21, 23 "an *inal   .ngsuran ++h 25  ++h +engallihan #anah #anah  iskal    ++ "an etribusi  +ajak en"araan BMW 50%X4,5jt)2,25 &ia,a ainn,a  a"iah ulang tahun kp" sahabat 10jt  a"angan piutanng tak tertagih 55jt  Total Biaya Ua!a

Komersia ()0*000*000 )*-00*000*000 .10-*000*000/ .11-*000*000/ 5,220,000,000 2*0-0*000*000 1*(0*000*000 .110*000*000/ .12-*000*000/ 400*000*000 2*3--*000*000 .1*3-0*000*000/ 3,055,000,000 2,165,000,000 -(4*000*000 120*000*000 4-*000*000 40*000*000

30*000*000 240*000*000 310*000*000

2(-*000*000

2,0"5,000,000

Laba Beri! Ua!a Pengasian %ari "ar "saa Ke"nt"ngan $en!"aan tana %i Tangerang harga jualnilai perolehan 6(00-50)1507 Pengasian L"ar Negeri Singa$"ra 'aa,sia R"gi Taian% Tota Pengasian L"ar Negeri T#T$L P%N&H$'L$N Luar Ua!aLN Laba beri! ebelu* +ajak Kom$ensasi #er"gian R"gi 2010 Laa 2011 R"gi 2012

120,000,000  

 

150,000,000

14-*000*000 120*000*000 .(0*000*000/ 205,000,000 355,000,000 "5,000,000

Total 'eluru! Peng!ailan (P-P)

'en%a$at#an Fasiitas )*00*000*000 -*220*000*000

4)(*-00*000

4)(*-00*000

7(*1(-*)02

Ti%a# men%a$at#an Fasiitas PP Ter"tang 'en%a$at#an Fasiitas Ti%a# men%a$at#an Fasiitas Tota Pa!a# Ter"tang Pengasian %ari LN Singa$ore 'aa,sia Peng!itungan -urang.Lebi! Bayar PP Ter"tang Kre%it Pa!a#  PP 22 &en%aaraan PP 22 Im$or PP 2) PP 2PP $eraian tana Pa!a# Lei &a,ar 2013 Peng!itungan PP! Paal 25 ta!un 201"

2-8 9 -08 2-8

14-*000*000 120*000*000

1)*100*000 14*-00*000 2*4*21 (7*000*000 )-*000*000

Laba Beri! Ua!a Pengasian %ari "ar "saa Ke"nt"ngan $en!"aan tana %i Tangerang harga jualnilai perolehan 6(00-50)1507 Pengasian L"ar Negeri Singa$"ra 'aa,sia R"gi Taian% Tota Pengasian L"ar Negeri T#T$L P%N&H$'L$N Luar Ua!aLN Laba beri! ebelu* +ajak Kom$ensasi #er"gian R"gi 2010 Laa 2011 R"gi 2012

120,000,000  

 

150,000,000

14-*000*000 120*000*000 .(0*000*000/ 205,000,000 355,000,000 "5,000,000

Total 'eluru! Peng!ailan (P-P)

'en%a$at#an Fasiitas )*00*000*000 -*220*000*000

4)(*-00*000

4)(*-00*000

7(*1(-*)02

Ti%a# men%a$at#an Fasiitas PP Ter"tang 'en%a$at#an Fasiitas Ti%a# men%a$at#an Fasiitas Tota Pa!a# Ter"tang Pengasian %ari LN Singa$ore 'aa,sia Peng!itungan -urang.Lebi! Bayar PP Ter"tang Kre%it Pa!a#  PP 22 &en%aaraan PP 22 Im$or PP 2) PP 2PP $eraian tana Pa!a# Lei &a,ar 2013 Peng!itungan PP! Paal 25 ta!un 201"

2-8 9 -08 2-8

14-*000*000 120*000*000

1)*100*000 14*-00*000 2*4*21 (7*000*000 )-*000*000

P-P ebelu* ko*+enai ko*+enai P-P etela! ko*+enai

'en%a$at#an Fasiitas )*00*000*000 -*220*000*000

1*034*21*2-0

1*034*21*2-0

(-3*21*3(

Ti%a# men%a$at#an Fasiitas PP Ter"tang 'en%a$at#an Fasiitas Ti%a# men%a$at#an Fasiitas Tota Pa!a# Ter"tang Kre%it Pa!a#  PP 22 &en%aaraan PP 22 Im$or PP 2) PPH $engaian tana +asar Pengit"ngan PP Pasa 2PP Pasa 2- ta"n 2011

2-8 9 -08 2-8

1)*100*000 14*-00*000 2*4*21 )-*000*000 2*(2*02-

PT N$-UL$ N$-UL$ L$P#/$N L$P#/$N /%-#N'L$ /%-#N'L$' ' '-$L '-$L T$HU

P%/-/$$N Penjualan Harga Po#o# Pen!"aan : Pereiaan $4al $4al Ba!an Ba!a n Baku Pemeian Ba!an yang Tereia untuk i+akai 1 Pereiaan $k!ir Ba!an Baku Pe*akaian Ba!an Baku Ga!i %an U$a 2 &ean Pen,"s"tan 'esin Pari# Beban Prouki (HP Prouki) 3 Pereiaan $4al Barang ai Barang ai 7ang Tereia Untuk ijual Pereiaan $k!ir Barang ai Harga Pokok Penjualan Laba -otor Beban #+eraional

$-UNT$N' 11,000,000,000

 

 

   

4*-00*000*000 44*(00*000*000 5,"00,000,000 .10*000*000*000/ 5,"00,000,000 4*400*000*000 300*000*000 3,"00,000,000 13*300*000*000 86,00,000,000 .1*400*000*000/ ,000,000,000 38,000,000,000

&ean Ga!i %an U$a ) PP %ia,ar $er"saaan &ean aat t"is #antor Penggantian Pengoatan Kar,aan 7 &ean Sea Entertainment Penga$"san $i"tang 4 &ean Listri#* Air %an Te$ &ean A"%it Kons"tan &ean Pen,"s"tan Peraatan Kantor  &ean Pen,"s"tan 'esin Pari#  &ean Lain;ain u*la! Beban #+eraional Pena+atan #+eraional Peng!ailan ari Luar Ua!a ( 1 +e
22*100*000*000 32)*000*000 7-0*000*000 )00*000*000 122*000*000 72-*000*000 1-0*000*000 )20*000*000 2-0*000*000 2*10*000*000 74-*000*000 2,526,000,000 10,"",000,000

12-*000*000 1-0*000*000 25,000,000 10,"8,000,000

--0*000*000 11,288,000,000

11,",00,000

+asar Pengit"ngan Angs"ran PP! Paal 25 ta!un 2011

2*)4)*1-2*11) 206,18,3"3

Penjelaan -oreki Poiti9 an -oreki Negati9 an Peng!itungan -reit Pajak  1 Perse%iaan A#ir &aan &a#" mengg"na#an Harga Peroean 2 &ean Pen,"s"tan 'esin Pari# mer"$a#an ean o$erasiona 3 Perse%iaan Aa &arang 6a%i mengg"na#an Harga Peroean ) PP %ia,ar $er"saaan mer"$a#an PP Pasa 2- Penggantian Pengoatan Kar,aan mer"$a#an nat"ra 7 &ean Sea* se"r"n,a %iean#an %i ta"n 2010 4 &ean Listri#* Air %an Te$ %i#ore#si $ositi= seesar R$>120>000>000  &ean Pen,"s"tan 'esin Pari# erasa %ari #om$onen HPP ( +e
2-8

2*(41*14-*000 2-8

PT &$T#T -$:$ L$P#/$N /%-#N'L$

P%/-/$$N Penjualan +is#on Pen!"aan Ret"r Pen!"aan Penjualan Beri! Pereiaan $4al Pemeian &ia,a Ang#"t 'as"# +is#on Pemeian Ret"r Pemeian Pemeian &ersi Pereiaan $k!ir Harga Pokok Penjualan Laba -otor Beban #+eraional &ean Ga!i %an T"n!angan

$-UNT$N' 3,000,000,000 .100*000*000/ .)-*000*000/ 2,55,000,000 16,000,000 2*000*000*000 .23*000*000/ .40*000*000/ .--*000*000/ 1*-2*000*000 (152,000,000) 1,6,000,000 8,000,000

1(0*000*000

Uang Lem"r Uang Penggantian Pengoatan &a!" Seragam &ean Um"m B A%ministrasi &ean Pen!"aan &ean Ken%araan Ca%angan Pi"tang Ta# Tertagi Pen,"s"tan Ge%"ng Kantor Pen,"s"tan Peraatan Pen,"s"tan Ken%araan Pen,"s"tan In
10*000*000 14*000*000 12*(00*000 32*-00*000 17*)00*000 12*00*000 21*700*000 30*000*000 *000*000 30*000*000 10*000*000 1*00*000 11*700*000 *300*000 24*-00*000 -*)00*000 ""5,00,000

Pena+atan #+eraional

5"2,200,000

Peng!ailan ari Luar Ua!a &"nga +e$osito Tari= 208 =ina +e
1)*000*000 14*000*000 31,000,000

Peng!ailan Neto ala* Negeri

53,200,000

u*la! Peng!ailan Neto

53,200,000

eng!itung PP! Ter!utang PP ter"tang %a$at =asiitas 42*2(-*33 #re%it $a!a#  PP Pasa 22 -*000*000 PP Pasa 23 2*--0*000 PP Pasa 2(7*000*000 Tota Kre%it Pa!a# 103*--0*000 Lei &a,ar .31*2-)*174/ Paing amat %ia$or#an 31 A$ri 201)* $aing amat %isetor#an 2- A$ri 201) eng!itung PP! Paal 25 ta!un 2011 PP ter"tang %a$at =asiitas #re%it $a!a#  PP Pasa 22

-4*377*774 -*000*000

PP Pasa 23 Tota Kre%it Pa!a# +asar Pengit"ngan PP Pasa 2PP Pasa 2- ta"n 201)

2*--0*000 4*--0*000 -40*17*774 )4*-7*0-7

eng!itung Total PP! Paal 25 ta!un 2010 Karena ti%a# a%a in=ormasi "nt"# mengit"ng PP $asa 2- ta"n 2010 ma#a %ias"msi#an angs"ran PP $asa 2- "an 6an"ari sam$ai %esemer 2010 sama %engan %esemer 200( ,ait" seesar R$>>000>000 .R$>2)>000>000 : 3/ Tota PP Pasa 2- Ta"n 2010 *000*000 eng!itung Beban Penyuutan Aset 1 Ge%"ng Kantor 2 Peraatan 3 Ken%araan ) In
Harga Peroean (00*000*000 7-*000*000 120*000*000 )0*000*000

Uang Penggantian Pengobatan  ia,a agi $er"saaan* #e?"ai $engoatan se?ara C"ma;

PT B$&#N& L$P#/$N /%-#N'L$'

P%/-/$$N Penjualan PPN mas"# #e Nera?a a#"nn,a DUtang PPND Penjualan Beri! Perse%iaan Aa .1 6an 2010/ Pemeian 2 Perse%iaan A#ir .31 +es 200(/ Harga Pokok Penjualan Laba -otor Beban #+eraional Ga!i T"n!angan trans$ort #ar,aan &ean ma#an #antor &ean $engoatan %itangg"ng $er"saaan &ean training #ar,aan &ean seragam sat$am &ean san#si a%min $a!a# &ean "nga $in!aman

$-UNT$N' 1,250,000,000 1,250,000,000 200*000*000 1*000*000*000 .420*000*000/ "0,000,000 0,000,000

--*000*000 )-*000*000 7*000*000 20*000*000 1-*000*000 12*000*000 10*000*000 4*000*000

Ca%angan $enga$"san $i"tang &ean !am"an tam" tan$a %a=tar nominati= &ean istri# %an tee$on #antor P&& %an &ea 'aterai Pen,"s"tan asset teta$ Premi as"ransi #ea#aran $ari# &ant"an "nt"# $anitia HUT RI S"mangan #e Panti As"an Ri#, u*la! Beban #+eraional Pena+atan #+eraional Peng!ailan ari Luar Ua!a Sea #en%araan o#s Ke"nt"ngan seisi #"rs Penerimaan #emai P&& ,g tea %iean#an 6asa giro an# !a,a  $engasian "nga %e$osito Total Peng!ailan ari Luar Ua!a Peng!ailan Neto ala* Negeri -egiatan Ua!a iluar Negeri Pengasian %ari Singa$"ra u*la! Peng!ailan Neto

-*000*000 10*000*000 2)*000*000 3*000*000 )0*000*000 10*000*000 -*000*000 *000*000 25,000,000 "85,000,000 (*-0*000 -*000*000 -*000*000 2*000*000 1*000*000 22,50,000 51,50,000 200*000*000 1,50,000

'u*bangan ke Panti $u!an /i;ky  "#an ia,a #arena "#an Lemaga ,ang %isa#an o Bantuan untuk +anitia HUT /  "#an ia,a #arena ti%a# %i%"#"ng "#ti> Sea #en%araan o#s (*-0*000 PP Pasa 23 sea #en%araan 10*0-1*020 PP 22 &en%aaraan Instansi Pemerinta 200*000*000 Peng!itungan Biaya Penyuutan &ang"nan #eom$o# 1 tota $en,"s"tan aset teta$ Peng!ailan ari luar negeri tari= 208  $eran%ingan

Pengasian see"m Kom$ensasi #er"gian Kom$ensasi #er"gian Pengasian setea #om$ensasi #er"gian PP! ter!utang a+at 9ailita #re%it $a!a#  PP Pasa 22 PP Pasa 23

20 )

)0*000*000 2-*000*000 4-4*-0*000 ; 4-4*-0*000 8",31,250 3*000*000 201*020

PP Pasa 23 PP Pasa 2) Tota Kre%it Pa!a# -urang Bayar ta!un 2013

1*-00*000 2-*000*000 2(*401*020 65,030,230

PT '%$/ L$P#/$N /%-#N'L$' 

P%/-/$$N Penjualan Penjualan Beri! Perse%iaan aa Pemeian Perse%iaan 31 +es 200( Harga Pokok Penjualan Laba -otor Beban #+eraional Ga!i PP 21 %itangg"ng $er"saaan &ean $er!aanan %inas &ean $emasaran Sea ge%"ng #antor &ean re$arasi %an $emeiaraan &ean !am"an tam" %engan %a=tar nominati= &ean istri# %an tee$on #antor &ean !asa te#ni# Ca%angan $enga$"san $i"tang Pen,"s"tan asset teta$ S"mangan "nt"# #ar,aati meni#a &ant"an "nt"# GN Orang T"a As" Pa!a# #en%araan ermotor u*la! Beban #+eraional Pena+atan #+eraional Peng!ailan ari Luar Ua!a +e Sinar .#e$emii#an 2-8/ Sea ge%"ng #e$a%a PT> &erian Sea is Hia Utama Pengasian %ari $en!"aan tana &"nga %e$osito &"nga $in!aman %ari PT> Segar Total Peng!ailan ari Luar Ua!a

$-UNT$N' 1,000,000,000 1,000,000,000 )00*000*000 1*000*000*000 .(-0*000*000/ "50,000,000 550,000,000

)-*000*000 4*-00*000 22*000*000 (*000*000 10*000*000 3*000*000 10*000*000 2)*000*000 10*000*000 -*000*000 31*4-*000 1*000*000 )*000*000 1*-00*000 13,5,000 366,125,000 1-*000*000 24*000*000 20*000*000 12*000*000 10*000*000 -*000*000 15,000,000

Peng!ailan Neto ala* Negeri -egiatan Ua!a iluar Negeri Laa Neto &r"nei R"gi ?aang %i &ai R"gi "saa %i 'aa,sia Peng!ailan LN u*la! Peng!ailan Neto PP! 22 *+or PP! Paal 23 e
Pengasian see"m Kom$ensasi #er"gian Kom$ensasi #er"gian ?aang &ai Pengasian setea #om$ensasi #er"gian PP! ter!utang a+at 9ailita #re%it $a!a#  PP Pen!"aan tana PP Pasa 22 Im$or PP Pasa 23 atas +e
31,125,000

100*000*000 .7*000*000/ .10*000*000/ ",000,000 "65,125,000          

300*000*000 1-*000*000 20*000*000 12*000*000 -*000*000

20 ) 

20*000*000 12*3)*101

)(3*4-0*000 7*000*000 )4*4-0*000 60,86,50 700*000 4*-00*000 2*2-0*000 )00*000 4-0*000 12*3)*101 23*)*101 3,120,6"8

AL TAHUN 2013  Kore#si Positi=

Fis#a Negati=

Keterangan

 

 

.)0*000*000/

    5,220,000,000 2*0-0*000*000     )*)0-*000*000 1*3-0*000*000 3,055,000,000 2,165,000,000 --4*000*000

-*)7*4-0

12-*)7*4-0

.1-*000*000/

70*000*000

.10*-00*000/

-(*-00*000

.22*000*000/

27*000*000

.14*-00*000/

2-2*-00*000

304*4-0*000

2*2-0*000

.7-*000*000/

230*000*000

1,52,1,50

10)*000*000 (7*000*000 )-*000*000 17*000*000 ))*-00*000 2*2-0*000 304*4-0*000

 

582,21,250

1-0*000*000 -8    

(0*000*000 2(-*000*000 ""5,000,000 1,03,21,250 3-0*000*000 200*000*000 134*41*2-0 24*41*2-0 "8,500,000

7(*1(-*)02

70*30)*-( 7*1)(*)21-*047*1)( 101*22-*-4PP LN 3-*000*000 1*000*000 Tota PP 2) 101*22-*-4-

201*3*21 .100*172*404/

PP 'a#sim"m 14*044*4() 11*410*)4 2*4*21

 

1,03,21,250 = 1,03,21,250

(-3*21*3(

3*)-(*)11 11(*224*430 20*7)*-3 1)0*0(2*-3

10-*3*21 3)*40)*301

2011 ($L$ /BU$N /UP$H)  -#/%-' Poiti9

'-$L

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>>>    

-00*000*000  

300*000*000 1*000*000*000

 

,500,000,000  5,"00,000,000 (10,500,000,000) ",800,000,000  ; 2,600,000,000 1)*300*000*000 86,800,000,000 (1,00,000,000) ,200,000,000 3,00,000,000

  32)*000*000 )00*000*000 ;

120*000*000

300*000*000 714*000*000

22*100*000*000 ; 7-0*000*000 ; 122*000*000 72-*000*000 1-0*000*000 300*000*000 2-0*000*000 2*10*000*000 300*000 -*000*000 2,065,300,000 11,3",00,000

 

; ; = 11,3",00,000

  

      25? @

12,2",00,000

.3-0*000*000/ .1-0*000*000/ 100*000*000 .)00*000*000/ 11,",00,000 2,81,15,000

)0*000*000 133*022*7 32)*000*000 )(4*022*7 2,"",152,11"

12*2)*400*000



3*041*14-*000

133*022*7

--0*000*000

134*-00*000

 '-$L T$HUN 2013  -#/%-' Poiti9

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    ,500,000  

12*-00*000

>>>   2,55,000,000 >>>    .--*000*000/ 1*-2*000*000 (1"3,500,000) 1,5,500,000 88,500,000

144*-00*000

  *000*000 3*)00*000 7*700*000 1-*000*000 2*33*333 1-*000*000

10*000*000 14*000*000 )*(00*000 32*-00*000 13*000*000 12*00*000 1-*000*000 )-*000*000 10*33*333 1-*000*000 10*000*000 1*00*000 11*700*000 *300*000 24*-00*000 -*)00*000 "1,133,333 561,366,66

  

;  1,000,000 5,366,66 5,366,66

#"rang )*'

#"rang )*'

12

'asa 'an=aat 20   )

(7*000*000

Wa#t" Peroean 6an"ari 200( 'ei 2010 6an"ari 200( 6an"ari 200(  

Pen,"s"tan )-*000*000 10*33*333 1-*000*000 10*000*000 0*33*333

"ma agi $egaai

'-$L T$HUN 2013  -#/%-' Poiti9

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>>>  

20*000*000  

  20*000*000

10*000*000

1,250,000,000   .400*000*000/ 500,000,000 50,000,000

 )-*000*000  ;   ; 

'eto%e Garis L"r"s Sa%o 'en"r"n Garis L"r"s Garis L"r"s

-*000*000 10*000*000

; ;   3-*000*000 10*000*000 ; ; 212,000,000 53,000,000

-*000*000 -*000*000 *000*000

   

 

   ; PP Fina ; PP Fina 18,50,000 55,50,000  5,50,000

e Pemerinta (8 28 1>-8

10*0-1*020 201*020 3*000*000

)00*000*000 70*000*000

20*000*000 1-*000*000 3-*000*000

208

200*000*000

%i$eroe#an

kurang ari ",

'-$L T$HUN 2013  /%-#N'L$' '-$L Poiti9 Negati9

'-$L

 

-0*000*000  

-*000*000 4*-00*000

10*000*000 -*000*000 -*000*000 1*4-*000 1*000*000

 

     

>>> 1,000,000,000   .(00*000*000/ 500,000,000 500,000,000

)0*000*000 ;     ; 1(*000*000  ; 33*4-0*000 ;   152,250,000 3",50,000 1-*000*000 ; PP Fina 20*000*000 12*000*000 ; PP Fina -*000*000 52,000,000

 

 

  ; 8",000,000 "83,50,000

10,000,000

2>-08 1-8 28 -8 1-8

388,50,000

4*-00*000 2*2-0*000 )00*000 700*000 4-0*000

)00*000*000 2-*000*000 70*000*000

20*000*000 7*2-0*000 4*-00*000 33*4-0*000

208

100*000*000

PP 2)

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