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    Pajak P2 Jayatama

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    Shula Kinanti
    PT Jayatama conducted a fiscal reconciliation for the year ended December 31, 2021. Total net sales were Rp 8,064,177,250 with a gross profit of Rp 2,073,762,050. Total expenses were Rp 795,119,706. Income from operations was Rp 1,278,642,344. Other revenues and expenses resulted in a net amount of Rp (15,037,000). The final net income was Rp 1,263,605,344.

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    Pajak P2 Jayatama

    Uploaded by

    Shula Kinanti
    80 views2 pages
    PT Jayatama conducted a fiscal reconciliation for the year ended December 31, 2021. Total net sales were Rp 8,064,177,250 with a gross profit of Rp 2,073,762,050. Total expenses were Rp 795,119,706. Income from operations was Rp 1,278,642,344. Other revenues and expenses resulted in a net amount of Rp (15,037,000). The final net income was Rp 1,263,605,344.

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    PT Jayatama conducted a fiscal reconciliation for the year ended December 31, 2021. Total net sales were Rp 8,064,177,250 with a gross profit of Rp 2,073,762,050. Total expenses were Rp 795,119,706. Income from operations was Rp 1,278,642,344. Other revenues and expenses resulted in a net amount of Rp (15,037,000). The final net income was Rp 1,263,605,344.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    80 views2 pages

    Pajak P2 Jayatama

    Uploaded by

    Shula Kinanti
    PT Jayatama conducted a fiscal reconciliation for the year ended December 31, 2021. Total net sales were Rp 8,064,177,250 with a gross profit of Rp 2,073,762,050. Total expenses were Rp 795,119,706. Income from operations was Rp 1,278,642,344. Other revenues and expenses resulted in a net amount of Rp (15,037,000). The final net income was Rp 1,263,605,344.

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    © All Rights Reserved
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    of 2

    PT JAYATAMA Perhitungan PPH

    FISCAL RECONSILIATION
    For Year Ended December 31, 2021 Diketahui :
    Omzet Rp 8,064,177,250
    Fiscal Reconciliation Penghasilan Kena Pajak/laba fiskal sblm PPh Rp 1,565,924,397
    Description Accounting Fiscal
    Positive Negative Batasan memperoleh fasilitas Rp 4,800,000,000
    Sales :
    Sales of Merchandise Rp 8,140,125,000 Rp 8,140,125,000 Perhitungan PKP :
    Sales Discounts Rp (50,341,250) Rp (50,341,250) 1. Penghasilan yang memperoleh fasilitas : Rp 932,077,368
    Sales Returns Rp (38,062,500) Rp (38,062,500) ( 4.800.000.000 : 8.064.177.250 ) X 1.565.924.397
    Service Income Rp 12,456,000 Rp 12,456,000 2. Penghasilan tidak memperoleh fasilitas : Rp 633,847,029
    Net Sales Rp 8,064,177,250 Rp 8,064,177,250 1.565.924.397 - 923.077.368

    Cost of Sales : Perhitungan PPh Badan :


    Cost of Goods Sold Rp 6,024,415,000 Rp 6,024,415,000 1. PKP mendapat fasilitas : 25% X 50% X 923.077.368 Rp 116,509,671
    Purchase Discount Rp (33,999,800) Rp (33,999,800) 2. PKP tdk mendapat fasilitas 25% X 633.847.029 Rp 158,461,757
    Cost of Sales Rp 5,990,415,200 Rp 5,990,415,200 Jumlah PPh 29 (PPh Badan) Rp 274,971,428
    Gross Profit Rp 2,073,762,050 Rp 2,073,762,050
    Expenses :
    Wages & Salaries Expense Rp 375,000,000 Rp 10,000,000 Rp 365,000,000
    Uncollectible Accounts Rp 17,174,625 Rp 17,174,625 Rp -
    Advertising Expense Rp 7,500,000 Rp 7,500,000
    Depreciation Expense - Vehicles Rp 18,987,500 Rp 18,987,500
    Maintenance Expense Rp 17,800,000 Rp 17,800,000
    Newspaper & Tabloid Expense Rp 6,000,000 Rp 6,000,000
    Supplies Expense Rp 15,808,750 Rp 1,500,000 Rp 14,308,750
    Income Tax Expense Rp 274,971,428 Rp 274,971,428
    Rent Expense Rp 3,500,000 Rp 3,500,000
    Depreciation Exp - Building Rp 27,208,333 Rp 27,208,333
    Depreciation Exp - Equipment Rp 6,975,000 Rp 6,975,000
    Electricity, Telp. & Water Expense Rp 24,194,070 Rp 24,194,070
    Total Expenses Rp 795,119,706 Rp 766,445,081
    Income from Operations Rp 1,278,642,344 Rp 1,307,316,969
    Other Revenue & Expenses :
    Interest Revenue Rp 14,766,700 Rp 14,766,700
    Other Revenue Rp 1,327,000 Rp 1,327,000 Rp -
    Bank Charge Rp (668,200) Rp (668,200)
    Interest Expense Rp (59,400,000) Rp (59,400,000)
    Gain/loss on Exchange Assets Rp 28,937,500 Rp 28,937,500
    Other Expense Rp - Rp -
    Total Other Revenue & Expenses Rp (15,037,000) Rp (16,364,000)

    Net Income Rp 1,263,605,344 Rp 28,674,625 Rp 1,327,000 Rp 1,290,952,969

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