UD.

PERDANA
INCOME STATEMENT FISCAL RECONCILIATION
TAX YEAR 2016 (IDR)

Description Commercial Balance

Sales 2,000,000,000
Sales Return (50,000,000)
Sales Discount (150,000,000)
Net Sales 1,800,000,000

Cost of Goods Sold 915,000,000

Gross Profit (Loss) 885,000,000

Operating Expenses:
Wages, salary, Holyday support, and other supports 150,000,000
stationaries and office expenses 12,000,000
tour service expense 15,346,500
electrical and telephone 16,825,000
employee's meal expense 36,783,000
promotion expense 29,728,500
Consumption Expense 12,132,000
Donation Expense 19,795,800
Bad Debt Expense 105,654,000
Depreciation Expense 16,900,000
Other Expenses 29,387,300
Total Operating Expenses 444,552,100

Profit (Loss) Operating 440,447,900

Other Income (Expenses)

Rents 25,000,000
Interest Income 10,000,000
(-) Interest Expenses (12,000,000)
Total Other Income (Expenses) 23,000,000

Net Profit (Loss) 463,447,900

PTKP 54,000,000
PKP 631,700,000
PPh Terutang:
 5% 50,000,000
15% 200,000,000
25% 250,000,000
30% 131,700,000
PPh Terutang:
Kredit Pajak:
PPh Pasal 22
PPh Pasal 25
Kurang (Lebih bayar)
. PERDANA
NT FISCAL RECONCILIATION
EAR 2016 (IDR)

Fiscal Correction
Positive Negative Fiscal Balance

- - 2,000,000,000
(50,000,000)
(150,000,000)
1,800,000,000

- - 915,000,000

885,000,000

45,000,000 - 105,000,000
- - 12,000,000
5,000,000 10,346,500
4,000,000 12,825,000
36,783,000 -
10,000,000 19,728,500
12,132,000 -
19,795,800 -
95,654,000 10,000,000
500,000 17,400,000
29,387,300 -
187,300,000

697,700,000

25,000,000 -
10,000,000 -
(12,000,000)
(12,000,000)

685,700,000
 2,500,000
30,000,000
62,500,000
39,510,000
134,510,000

30,000,000.00
15,000,000.00
89,510,000
%NPPN 30% 2016
Peredaran Usaha Setahun 1,800,000,000.00
NPPN 540,000,000.00
PTKP (TK/0) (54,000,000.00)
PKP 486,000,000.00
PPH
5% 50,000,000.00 2,500,000.00
15% 200,000,000.00 30,000,000.00
25% 236,000,000.00 59,000,000.00
30% -
PPh Terutang 91,500,000.00
Kredit Pajak: PPh Pasal 22 30,000,000.00
PPh Pasal 25 15,000,000.00
Kurang (Lebih) Bayar 46,500,000.00 25 Maret 2017
Penghasilam jan de 2016
PPH Pasal 25 Thn 2017
am jan de 2016
 Rekapitulasi Peredaran Usaha Thn 2016
No Bulan Jumlah (Rp)
1 Januari 92,000,000.00
2 Februari 150,000,000.00
3 Maret 88,000,000.00
4 April 135,000,000.00
5 Mei 160,000,000.00
6 Juni 115,000,000.00
7 Juli 100,000,000.00
8 Agustus 110,000,000.00
9 September 175,000,000.00
10 Oktober 150,000,000.00
11 November 345,000,000.00
12 Desember 180,000,000.00
Jumlah: 1,800,000,000.00