Diatmika, I Putu Gede.2013. Penerapan Akuntansi Pajak Atas PP No. 46 Tahun
2013 Tentang PPh Atas Penghasilan Dari Usaha Wajib Pajak Yang
Memiliki Peredaran Bruto Tertentu. Jurnal Akuntansi Profesi, 3(2): 113-121
Harahap S Sofyan. 2009.Analisis kritis Laporan keuangan, cetakan ketiga,
edisi.1, Raja Grafindo Persada, Jakarta
Ikatan Akuntansi Indonesia. 2009.Standar Akuntansi Keuangan. Jakarta: Penerbit
Salemba Empat.
Keputusan Menteri Keuangan Republik Indonesia No. 235/KMK.03/2003 tentang
Kriteria Wajib Pajak yang Dapat Diberikan Pengembalian Pendahuluan
Kelebihan Pembayaran Pajak.
(
http://www.sjdih.depkeu.go.id/fulltext/2003/235~KMK.03~2003kep.HTM
)
Mardiasmo. 2011. Perpajakan Edisi Revisi 2011 .Yogyakarta: Penerbit Andi.
Munawir. 2010. Analisis Laporan Keuangan, Edisi 4, Liberty, Yogyakarta.
N Ds, Asrti Corry. 2013.Pengaruh Penerapan PeratutranP emerintah No. 46 Tahun
2013 Terhadap Tingkat Pertumbuhan Wajib Pajak UMKM Dan Penerimaan
PPH Pasal 4 Ayat ( 2 ) Studi Kasus pada KPP Pratama Malang Selatan.
Peraturan Menteri Keuangan Republik Indonesia Nomor 107/PMK.011/2013
tentang Tata Cara Perhitungan, Penyetoran dan Pelaporan Pajak
Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh
Wajib Pajak Yang Memiliki Peredaran bruto Tertentu. 2013. Jakarta:
Diperbanyak oleh Kantor Wilayah DJP Wajib Pajak Besar.
Peraturan Pemerintah Republik Indonesia Nomor 46 Tahun 2013 tentang Pajak
Penghasilan Atas Penghasila Dari Usaha Yang Diterima Atau Diperoleh
Wajib Pajak Yang Memiliki Peredaran bruto Tertentu. 2013. Jakarta:
Diperbanyak oleh Kantor Wilayayah DJP Wajib Pajak Besar.
Peraturan Menteri Keuangan PMK 238/No.3/Tahun 2008 tentang Tata Cara
Pelaksaan dan Pengawasan Pemberian Penurunan Tarif Bagi Wajib Pajak
Badan Dalam Negeri yang Berbentuk Perseroan Terbatas.
http://www.sjdih.depkeu.go.id/fullText/2008/238~PMK.03~2008Per.HTM
Rahayu, Siti Kurnia dan Ely Suhayati. 2010. Perpajakan Teori dan Teknis
Perhitungan .Yogyakarta: Penerbit Graha Ilmu
Surat Edaran Direktur Jenderal Pajak Nomor SE-103/PJ/2011 tentang Petunjuk
Teknis Tata Cara Penerimaan dan Penglolahan Surat Pemberitahuan
Tahunan.
Susilo, Eunike Jacklyn, Betri Sirajuddin, 2013.Pemahaman Wajib Pajak Terhadap
Peraturan Pemerintah Nomor 46 tahun 2013 Tentang Pajak UKM Studi
Kasus Pada Wajib Pajak yang Terdaftar Di KPP Pratama Palembang Ilir
Barat.
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Penghasilan. 2010. Jakarta: Diperbanyak oleh Kantor Wilayayah DJP
Wajib Pajak Besar.
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Umum dan Tatacara Perpajakan. 2010. Jakarta: Diperbanyak oleh Kantor
Wilayah DJP Wajib Pajak Besar.
Waluyo. 2009. Perpajakan Indonesia, Buku 1 Edisi 11. Jakarta: Penerbit Salemba
Empat.
1-0000
ASSET
1-1000
Current Assets
1-1100
Cash On Hand
1-1110
CASH (RP)
-Total Cash On Hand
-1-1200
CASH IN BANK
1-1210
Citi Bank (IDR)
1.992.448
1-1221
Citi Bank (USD)
-Total CASH IN BANK
1.992.448
1-1300
Trade Receivable
1-1310
Trade Receivable
44.068.200
Total Trade Receivable
44.068.200
1-1400
Prepaid Taxes
1-1410
VAT - Input
5.939.704
Total Trade Receivable
5.939.704
1-1500
Prepayment & Other Receivables
1-1510
Directors Receivable
-1-1520
Employee Receivable
-1-1599
Other Receivable
91.857.500
Total Prepayment & Other Receivables
91.857.500
Total Current Assets
143.857.852
1-2000
Fixed Assets
1-2200
Leasehold Improvements
1-2210
Office Improvements
87.555.100
1-2220
Office Improvements Accum Dep
(21.328.875)
Total Leasehold Improvements
66.226.225
1-2400
Furniture and Fixtures
1-2410
Furniture & Fixtures at Cost
20.068.300
1-2420
Furniture & Fixtures Accum Dep
(5.193.213)
Total Furniture and Fixtures
14.875.087
1-2500
Office Equipment
1-2510
Office Equip at Cost
8.202.300
1-2520
Office Equip Accum Dep'n
(766.692)
Total Office Equipment
7.435.608
January 2013 through December 2013
PT X
Korean Center
Jl. Jenderal Gatot Subroto Lt.3
Jakarta Selatan 12780
1-3000
Other Receivable
1-3100
Security Deposit
123.600.000
Total Other Receivable
123.600.000
Total Fixed Assets
212.136.920
Total Assets
355.994.772
2-0000
LIABILITIES
Salaries & wages
2-1240
Accrued Salaries & wages
Total Other Receivable
-Taxation
2-1310
Withholding Tax - Art 21
5.338.988
2-1320
Withholding Tax - Art 23
70.000
2-1330
Withholding Tax - Art 4 (2)
8.745.000
2-1350
VAT - Output
-Total Taxation
14.153.988
Other Liabillities
2-1410
Directors Payable
398.874.230
2-1510
Accrued Professional Fees
11.880.000
2-1700
Other Current Liabilities
-Total Taxation
410.754.230
Total Liabilities
424.908.218
Net Assets
(68.913.446)
3-0000
EQUITY
3-1000
Owner's/Shareholder's Equity
3-1100
Shareholder Capital
1.083.203.800
Total Owner's/Shareholder's Equity
1.083.203.800
3-8000
Retained Earnings
(19.126.664)
3-9000
Current Year Earnings
(1.132.990.582)
Total Equity
(68.913.446)
Total Liabilities + Equity
355.994.772
Komersial
Ref
Jan - Des 2013
Positive
Negative
Income / Revenue
Rp
841.430.200
Rp
841.430.200
Gross Income
Rp
841.430.200
Rp
841.430.200
Expenses
Depreciation Expense
Depr Exp - Office Improvement
Rp
21.328.875
Rp
21.328.875
Depr Exp - Furniture & Fixture
Rp
5.017.075
Rp
5.017.075
Depr Exp - office Equipment
Rp
766.692
Rp
766.692
Salary & Allowance Expense
Rp
-Salary - Permanent
Rp
396.970.300
Rp
396.970.300
Salary - Non Permanent
Rp
41.189.550
Rp
41.189.550
THR & Bonus
Rp
10.840.000
Rp
10.840.000
Tax Allowance
Rp
5.182.165
Rp
5.182.165
Meals Allowance
Rp
89.311.775
Rp
89.311.775
Transport Allowance
Rp
118.021.675
Rp
118.021.675
Jamsostek JKK + JK (0,54%)
Rp
928.800
Rp
928.800
Others Allowance
Rp
164.506.850
Rp
164.506.850
Honorarium
Rp
159.719.257
Rp
159.719.257
Administrative Expense
Rp
-Professional Fees
Rp
41.500.000
Rp
41.500.000
Licensing & Legal Fees
Rp
58.224.786
Rp
58.224.786
Entertainment Expenses
Rp
5.288.140
5.288.140
Rp
-Donation / Gift
Rp
162.800
162.800
Rp
-Fotocopy & Printing
Rp
136.431
Rp
136.431
Jamsostek JHT (3,70 %)
Rp
6.364.000
Rp
6.364.000
Telephone, Fax & Internet
Rp
24.038.644
Rp
24.038.644
Postage & Stamp Duty
Rp
898.967
Rp
898.967
Meals & Drinks
Rp
44.127.075
44.127.075
Rp
-Electricity, Water & Gas
Rp
1.800.000
Rp
1.800.000
Office Rent
Rp
358.545.000
Rp
358.545.000
Rental Expense
Rp
29.000.000
Rp
29.000.000
Traveling & Accomodation
Rp
105.243.385
Rp
105.243.385
Training & Seminar Expense
Rp
90.000.000
Rp
90.000.000
Transportation
Rp
34.780.166
Rp
34.780.166
Advertisment
Rp
30.900.000
30.900.000
Rp
-Administration
Rp
11.220.000
Rp
11.220.000
Stationeries
Rp
8.855.020
Rp
8.855.020
Kitchen Supplies
Rp
2.114.700
Rp
2.114.700
Office Supplies
Rp
4.931.500
Rp
4.931.500
Medicine Expense
Rp
1.888.000
1.888.000
Rp
-Bank Charges
Rp
672.500
Rp
672.500
Tax Expense
Rp
104.707.958
104.707.958
Rp
-Other
Rp
(1.240)
1.240
Rp
-Total Expenses
Rp
1.979.180.846
Rp
1.792.108.113
Operating Profit / (Loss)
Rp
(1.137.750.646)
Rp
(950.677.913)
PT X
Korean Center
Jl. Jenderal Gatot Subroto Lt.3
Jakarta Selatan 12780
Account
Koreksi
Other Income
Interest Income
Rp
259.842
259.842
Rp
-Forex Gain
Rp
9.116.631
Rp
9.116.631
Other Expenses
Forex Loss
Rp
(4.616.409)
Rp
(4.616.409)
Nett / (Loss) Income
Rp
(1.132.990.582)
Rp
187.073.973
Rp
261.082
Rp
(946.177.691)
Tax Calculation for 2013
Tax Base
Rp
-Tax Due
Rp
-Prepaid Tax :
PPh 23
PPh 25
-Rp
Under (Over) Paid
Rp
-Komersial
Jan s.d Jun
Positive
Negative
4-0000
Income
4-1000
Sales
377.325.000
377.325.000
Total Income
377.325.000
377.325.000
6-0000
Expenses
-6-1000
Depreciation Expense
-6-1100
Depr Exp - Office Improvement
10.384.490
10.384.490
6-1300
Depr Exp - Furniture & Fixture
2.508.540
2.508.540
6-1400
Depr Exp - office Equipment
324.990
324.990
Total Depreciation Expense
13.218.020
13.218.020
6-2000
Salary & Allowance Expense
-6-2110
Salary - Permanent
178.206.300
178.206.300
6-2111
Salary - Non Permanent
25.129.300
25.129.300
6-2120
THR & Bonus
-
-6-2125
Tax Allowance
885.949
885.949
6-2126
Meals Allowance
40.883.275
40.883.275
-6-2127
Transport Allowance
54.893.175
54.893.175
6-2130
Jamsostek JKK + JK (0,54%)
216.000
216.000
6-2145
Others Allowance
76.649.850
76.649.850
6-2160
Honorarium
19.997.000
19.997.000
Total Salary & Allowance Expense
396.860.849
40.883.275
355.977.574
6-3000
Administrative Expense
-
-6-3110
Professional Fees
4.500.000
4.500.000
6-3115
Licensing & Legal Fees
22.853.396
22.853.396
6-3120
Entertainment Expenses
-
-
-6-3130
Donation / Gift
-
-
-6-3135
Fotocopy & Printing
57.600
57.600
6-3140
Jamsostek JHT (3,70 %)
1.480.000
1.480.000
6-3210
Telephone, Fax & Internet
7.498.919
7.498.919
6-3220
Postage & Stamp Duty
438.000
438.000
6-3221
Meals & Drinks
20.985.377
20.985.377
-6-3230
Electricity, Water & Gas
-
-6-3240
Office Rent
183.645.000
183.645.000
6-3241
Rental Expense
9.000.000
9.000.000
6-3250
Traveling & Accomodation
71.347.745
71.347.745
6-3251
Training & Seminar Expense
70.000.000
70.000.000
6-3260
Transportation
15.245.666
15.245.666
Koreksi
PT X
Korean Center
Jl. Jenderal Gatot Subroto Lt.3
Jakarta Selatan 12780
Profit & Loss Statement
January 2013 through Juni 2013
Account
Advertisment
-
-
-Administration
-
-
-Stationeries
1.466.500
1.466.500
-Kitchen Supplies
54.100
54.100
-Office Supplies
1.977.000
1.977.000
-Medicine Expense
1.720.000
1.720.000
-Bank Charges
125.000
125.000
-Tax Expense
41.196.635
41.196.635
-Other
(1.240)
1.240
-Total Administrative Expense
439.595.686
439.596.926
1.240
-Total Expenses
1.043.299.831
1.043.301.071
-Operating Profit
(579.194.631)
-Other Income
-
-Interest Income
123.815
123.815
-Forex Gain
9.116.631
9.116.631
-Total Other Income
9.240.446
9.240.446
-Other Expenses
-
-Forex Loss
121.409
121.409
-Total Other Expenses
121.409
121.409
Net Profit / (Loss)
(570.075.594)
No
Komersial
Account
Juli s.d Des
Positive
Negative
4-0000 Income 4-1000 Sales 464.105.200 464.105.200
-Total Income
464.105.200
6-0000 Expenses -6-1000 Depreciation Expense-6-1100 Depr Exp - Office Improvement 10.944.385 10.944.385 -6-1300 Depr Exp - Furniture & Fixture 2.508.535 2.508.535 -6-1400 Depr Exp - office Equipment 441.702 441.702 -Total Depreciation Expense 13.894.622 13.894.622
-6-2000 Salary & Allowance Expense - -6-2110 Salary - Permanent 218.764.000 218.764.000 -6-2111 Salary - Non Permanent 16.060.250 16.060.250 -6-2120 THR & Bonus 10.840.000 10.840.000 -6-2125 Tax Allowance 4.296.216 4.296.216 -6-2126 Meals Allowance 48.428.500 48.428.500 -6-2127 Transport Allowance 63.128.500 63.128.500 -6-2130 Jamsostek JKK + JK (0,54%) 712.800 712.800 -6-2145 Others Allowance 87.857.000 87.857.000 -6-2160 Honorarium 139.722.257 139.722.257 -Total Salary & Allowance Expense 589.809.523 589.809.523
-6-3000 Administrative Expense - -6-3110 Professional Fees 37.000.000 37.000.000 -6-3115 Licensing & Legal Fees 35.371.390 35.371.390 -6-3120 Entertainment Expenses 5.288.140 5.288.140 -6-3130 Donation / Gift 162.800 162.800 -6-3135 Fotocopy & Printing 78.831 78.831 -6-3140 Jamsostek JHT (3,70 %) 4.884.000 4.884.000 -6-3210 Telephone, Fax & Internet 16.539.725 16.539.725 -6-3220 Postage & Stamp Duty 460.967 460.967 -6-3221 Meals & Drinks 23.141.698 23.141.698 -6-3230 Electricity, Water & Gas 1.800.000 1.800.000 -6-3240 Office Rent 174.900.000 174.900.000 -6-3241 Rental Expense 20.000.000 20.000.000 -6-3250 Traveling & Accomodation 33.895.640 33.895.640 -6-3251 Training & Seminar Expense 20.000.000 20.000.000 -6-3260 Transportation 19.534.500 19.534.500 -6-3261 Advertisment - - -6-3262 Administration - - -6-3270 Stationeries 1.466.500 1.466.500 -6-3271 Kitchen Supplies 54.100 54.100 -6-3272 Office Supplies 1.977.000 1.977.000 -6-3280 Medicine Expense 1.720.000 1.720.000 -6-3290 Bank Charges 125.000 125.000 -6-3310 Tax Expense 41.196.635 41.196.635 -6-3999 Other (1.240) 1.240 -Total Administrative Expense 439.595.686 439.596.926 1.240
-6-0000
Total Expenses 1.043.299.831 1.043.301.071-Operating Profit
(579.194.631)
Koreksi
Fiskal
Account
PT X
Korean Center
Jl. Jenderal Gatot Subroto Lt.3
Jakarta Selatan 12780
Profit & Loss Statement
July 2013 through December 2013
-8-0000 Other Income - -8-1000 Interest Income 123.815 123.815 -8-2000 Forex Gain 9.116.631 9.116.631 -Total Other Income 9.240.446 9.240.446
-9-0000 Other Expenses - -9-1100 Forex Loss 121.409 121.409 -Total Other Expenses 121.409 121.409
Net Profit / (Loss)
(570.075.594)
