Lampiran 1 PT. X
DAFTAR PENYUSUTAN DENGAN METODE GARIS LURUS TAHUN PAJAK 2011
Jenis Aktiva Tetap
Tahun Harga Akm. Penyusutan Nilai Sisa Buku Penyusutan Akm. Penyusutan Nilai Sisa Buku
Perolehan Perolehan Per 31-12-2010 Per 01-01-2011 2011 Per 31-12-2011 Per 31-12-2011
1 Tanah 2003 262,062,500 - 262,062,500 - - 262,062,500
2 Bangunan dan Gedung Pabrik 2003 485,245,000 194,098,000 291,147,000 24,262,250 218,360,250 266,884,750
Bangunan dan Gedung Pabrik 2008 116,921,000 17,538,150 99,382,850 5,846,050 52,614,450 93,536,800
Jumlah Bangunan 602,166,000 211,636,150 390,529,850 30,108,300 270,974,700 360,421,550
3 Mesin-Mesin (Kelompok II)
1. Mesin Giling unit I 2003 434,520,850 434,520,850
2. Mesin Giling unit II 2006 222,308,055 138,942,534 83,365,521 27,788,507 166,731,041 55,577,014
3. Mesin Giling unit III 2006 41,642,210 26,026,381 15,615,829 5,205,276 31,231,658 10,410,553
4. Mesin Mixer 2008 194,664,625 72,999,234 121,665,391 24,333,078 97,332,313 97,332,313
5. Mesin Giling unit II Jul-11 29,480,460 - - 1,842,529 1,842,529 27,637,931
6. Mesin Giling unit II
Jumlah Mesin-mesin 922,616,200 672,489,000 220,646,740 59,169,390 297,137,540 190,957,810
4 Kendaraan
1. Isuzu New Panther Pickup (Kelompok II) 2007 102,540,000 51,270,000 51,270,000 12,817,500 64,087,500 38,452,500
2. Sepada Motor Honda Supra X (Kelompok I) 2008 17,220,000 6,457,500 10,762,500 2,152,500 8,610,000 8,610,000
jumlah kendaraan 119,760,000 57,727,500 62,032,500 14,970,000 72,697,500 47,062,500
5 Inventaris Pabrik
1. Mesin Las Yanmar 2003 6,000,000 - - - - -
2. Mesin Roll Plat 2003 8,580,525 - - - - -
3. Strum accu 22 V 2006 1,750,000 - - - - -
4. kapasitor dan komponen listrik 2006 4,872,500 - - - - -
6. pompa air "Grandfos JDB5" 2006 2,440,000 - - - - -
7. Mesin sepet 2008 2,691,962 2,018,972 672,991 672,991 2,691,962 -
8. timbangan duduk 300 kg "laju" 0kt-09 1,800,000 562,500 1,237,500 450,000 1,012,500 787,500
9. mesin grenda 6' Makita 9006N Sep-10 2,000,000 166,667 1,833,333 500,000 666,667 1,333,333
10. mesin las smaw 300 A Sep-10 5,000,000 416,667 4,583,333 1,250,000 1,666,667 3,333,333
11. Pemadam Fuhrer power Oct-10 800,000 50,000 750,000 200,000 250,000 550,000
12. mesin jahit new long NP7A Oct-10 800,000 50,000 750,000 200,000 250,000 550,000
13.Mesin penghancur Jul-11 5,520,905 690,113 690,113 4,830,792
jumlah inventaris pabrik 44,755,892 3,264,805 9,827,157 3,963,104 7,227,908 11,384,959
6 Inventaris Kantor
1. Mesin Faximale 2003 1,250,000 - - - - -
2. AC 2003 2,858,000 - - - - -
3. Meja Kantor 2003 393,000 - - - - -
4. Computer 2004 7,200,000 - - - - -
5. Kursi lipat, kursi nopoly untuk kantor 2004 267,000 - - - - -
6. Brankas 2004 2,500,000 - - - - -
7. Meja Biro 2004 500,000 - - - - -
8. Kursi serbaguna Chitose 2006 247,000 - - - - -
9. Printer HP officejet 5610/052807 2006 1,875,000 - - - - -
10. 2 buah AC "mitsubushi" Mar-08 8,650,000 6,127,083 2,522,917 2,162,500 8,289,583 360,417
11. 1 buah meja tulis 1 biro Expo 160 dan meja sampling Mar-08 1,325,000 938,542 386,458 331,250 1,269,792 55,208
12. 1 buah kursi "Tiger" putar hidrolis biru Mar-08 485,000 343,542 141,458 121,250 464,792 20,208
13. 1 pc Printer Epson C90 + modifikasi + T.SP ink Apr-08 575,000 395,313 179,688 143,750 539,063 35,938
14. 2 buah kursi susun gajah mas biru Apr-08 490,000 336,875 153,125 122,500 459,375 30,625
15. 1 buah kursi putar hidrolis chairman biru Apr-08 560,000 385,000 175,000 140,000 525,000 35,000
16. 1 buah meja kecil MK-201 Apr-08 280,900 193,119 87,781 70,225 263,344 17,556
17. 1 unit HP D-123 "Diga Mobile" untuk HP kantor,
hyper Sep-09 975,000 325,000 650,000 243,750 568,750 406,250
19. 1 buah kursi T-420M Grey "Tiger' untuk kantor,
PT.Gadi Apr-10 810,000 151,875 658,125 202,500 354,375 455,625
20. 1 buah kursi T-420M Burgundy "Tiger' untuk kantor Apr-10 810,000 151,875 658,125 202,500 354,375 455,625
jumlah inventaris kantor 33,149,900 9,622,973 6,436,927 4,014,975 13,637,948 2,421,952
Lampiran 2 PT. X
DAFTAR PENYUSUTAN FISKAL DENGAN METODE GARIS LURUS TAHUN PAJAK 2011
Jenis Aktiva Tetap
Tahun Harga Akm. Penyusutan Nilai Sisa Buku Penyusutan Akm. Penyusutan Nilai Sisa Buku
Perolehan Perolehan Per 31-12-2010 Per 01-01-2011 2011 Per 31-12-2011 Per 31-12-2011
1 Tanah 2003 262,062,500 - 262,062,500 - - 262,062,500
2 Bangunan dan Gedung Pabrik 2003 485,245,000 194,098,000 291,147,000 24,262,250 218,360,250 266,884,750
Bangunan dan Gedung Pabrik 2008 116,921,000 17,538,150 99,382,850 5,846,050 52,614,450 93,536,800
Jumlah Bangunan 602,166,000 211,636,150 390,529,850 30,108,300 270,974,700 360,421,550
3 Mesin-Mesin (Kelompok II)
1. Mesin Giling unit I 2003 434,520,850 434,520,850
2. Mesin Giling unit II 2006 222,308,055 138,942,534 83,365,521 27,788,507 166,731,041 55,577,014
3. Mesin Giling unit III 2006 41,642,210 26,026,381 15,615,829 5,205,276 31,231,658 10,410,553
4. Mesin Mixer 2008 194,664,625 72,999,234 121,665,391 24,333,078 97,332,313 97,332,313
5. Mesin Giling unit II Jul-11 29,480,460 - - 1,842,529 1,842,529 27,637,931
6. Mesin Giling unit II
Jumlah Mesin-mesin 922,616,200 672,489,000 220,646,740 59,169,390 297,137,540 190,957,810
4 Kendaraan
1. Isuzu New Panther Pickup (Kelompok II) 2007 102,540,000 51,270,000 51,270,000 12,817,500 64,087,500 38,452,500
2. Sepada Motor Honda Supra X (Kelompok I) 2008 17,220,000 12,915,000 4,305,000 4,305,000 17,220,000 -
jumlah kendaraan 119,760,000 64,185,000 55,575,000 17,122,500 81,307,500 38,452,500
5 Inventaris Pabrik
1. Mesin Las Yanmar 2003 6,000,000 - - - - -
2. Mesin Roll Plat 2003 8,580,525 - - - - -
3. Strum accu 22 V 2006 1,750,000 - - - - -
5. timbangan duduk 300 kg "laju" 2006 2,500,000 - - - - -
6. pompa air "Grandfos JDB5" 2006 2,440,000 - - - - -
7. Mesin sepet 2008 2,691,962 2,018,972 672,991 672,991 2,691,962 -
8. timbangan duduk 300 kg "laju" 0kt-09 1,800,000 562,500 1,237,500 450,000 1,012,500 787,500
9. mesin grenda 6' Makita 9006N Sep-10 2,000,000 166,667 1,833,333 500,000 666,667 1,333,333
10. mesin las smaw 300 A Sep-10 5,000,000 416,667 4,583,333 1,250,000 1,666,667 3,333,333
11. Pemadam Fuhrer power Oct-10 800,000 50,000 750,000 200,000 250,000 550,000
12. mesin jahit new long NP7A Oct-10 800,000 50,000 750,000 200,000 250,000 550,000
13.Mesin penghancur Jul-11 5,520,905 690,113 690,113 4,830,792
jumlah inventaris pabrik 44,755,892 3,264,805 9,827,157 3,963,104 7,227,908 11,384,959
6 Inventaris Kantor
1. Mesin Faximale 2003 1,250,000 - - - - -
2. AC 2003 2,858,000 - - - - -
3. Meja Kantor 2003 393,000 - - - - -
4. Computer 2004 7,200,000 - - - - -
5. Kursi lipat, kursi nopoly untuk kantor 2004 267,000 - - - - -
6. Brankas 2004 2,500,000 - - - - -
7. Meja Biro 2004 500,000 - - - - -
8. Kursi serbaguna Chitose 2006 247,000 - - - - -
9. Printer HP officejet 5610/052807 2006 1,875,000 - - - - -
10. 2 buah AC "mitsubushi" Mar-08 8,650,000 6,127,083 2,522,917 2,162,500 8,289,583 360,417
11. 1 buah meja tulis 1 biro Expo 160 dan meja sampling Mar-08 1,325,000 938,542 386,458 331,250 1,269,792 55,208
12. 1 buah kursi "Tiger" putar hidrolis biru Mar-08 485,000 343,542 141,458 121,250 464,792 20,208
13. 1 pc Printer Epson C90 + modifikasi + T.SP ink Apr-08 575,000 395,313 179,688 143,750 539,063 35,938
14. 2 buah kursi susun gajah mas biru Apr-08 490,000 336,875 153,125 122,500 459,375 30,625
15. 1 buah kursi putar hidrolis chairman biru Apr-08 560,000 385,000 175,000 140,000 525,000 35,000
16. 1 buah meja kecil MK-201 Apr-08 280,900 193,119 87,781 70,225 263,344 17,556
18. 1 buah mesin fax/facsmile plain paper "panasonic" Jan-10 1,099,000 274,750 824,250 274,750 549,500 549,500 19. 1 buah kursi T-420M Grey "Tiger' untuk kantor,
PT.Gadi Apr-10 810,000 151,875 658,125 202,500 354,375 455,625
20. 1 buah kursi T-420M Burgundy "Tiger' untuk kantor Apr-10 810,000 151,875 658,125 202,500 354,375 455,625
jumlah inventaris kantor 33,149,900 9,622,973 6,436,927 4,014,975 13,637,948 2,421,952
Lampiran 3
PT. X
Perhitungan PPh 21 Tahun 2011 Sebelum Perencanaan Pajak
No Nama Status LB Gaji/tahun Lembur P. Bruto Biaya Jabatan THR Bonus Insentif Ph Netto PTKP PKP PPh 21
1 H. SASI SAIMI K/- 12 74,400,000 74,400,000 3,720,000 70,680,000 17,160,000 53,520,000 2,145,647 2 HERIYANTO K/3 12 66,000,000 66,000,000 3,300,000 5,500,000 68,200,000 21,120,000 47,080,000 2,354,000 3 HARIYONO K/3 12 49,200,000 49,200,000 2,460,000 4,100,000 50,840,000 21,120,000 29,720,000 1,486,000 4 ATJIN TK 12 42,000,000 42,000,000 2,100,000 3,500,000 43,400,000 15,840,000 27,560,000 1,378,000 5 ARPAN SE K/2 12 39,600,000 17,955,337 57,555,337 2,877,767 3,300,000 15,975,337 12,015,337 85,968,244 19,800,000 66,168,244 4,925,237 6 P. PRASTOWO K/2 12 31,200,000 14,175,337 45,375,337 2,268,767 2,600,000 12,615,337 9,495,337 67,817,244 19,800,000 48,017,244 2,400,862 7 ALIMIN K/2 11 13,464,000 6,194,137 19,658,137 982,907 1,122,000 5,520,937 4,174,537 29,492,704 19,800,000 9,692,704 484,635 8 M. CHOIRUL TK 11 13,470,000 6,196,837 19,666,837 983,342 1,122,500 5,523,337 4,176,337 29,505,669 15,840,000 13,665,669 683,283 9 MUSLIMIN K/2 11 13,362,000 6,148,237 19,510,237 975,512 1,113,500 5,480,137 4,143,937 29,272,299 19,800,000 9,472,299 473,615 10 YUYUN VIRAWATI TK 11 26,784,000 12,188,137 38,972,137 1,948,607 2,232,000 10,848,937 8,170,537 58,275,004 17,160,000 41,115,004 2,055,750 11 WIENDRA KUSUMA TK 11 24,030,000 10,948,837 34,978,837 1,748,942 2,002,500 9,747,337 7,344,337 52,324,069 17,160,000 35,164,069 1,758,203 12 KUSNAN AL FARID K/2 11 25,368,000 11,550,938 36,918,938 1,845,947 2,114,000 10,282,537 7,745,737 55,215,265 17,160,000 38,055,265 1,902,763 418,878,000 85,357,797 504,235,797 25,211,790 28,706,500 75,993,896 57,266,096 640,990,499 221,760,000 419,230,499 20,961,525
Lampiran 4
PT. X
Perhitungan PPh 21 Tahun 2011 Setelah Perencanaan Pajak
No Nama Status LB P. Bruto PKP
Tunjangan Pajak Biaya Jabatan P.Bruto Setelah
Tunj.Pajak THR Bonus Insentif Ph. Netto PTKP PKP PPh 21
1 H. SASI SAIMI K/- 12 74,400,000 53,520,000 3,562,353 3,720,000 74,242,353 74,242,353 17,160,000 57,082,353 3,562,353 2 HERIYANTO K/3 12 66,000,000 47,080,000 2,477,895 3,300,000 65,177,895 5,500,000 70,677,895 21,120,000 49,557,895 2,477,895 3 HARIYONO K/3 12 49,200,000 29,720,000 1,564,211 2,460,000 48,304,211 4,100,000 52,404,211 21,120,000 31,284,211 1,564,211 4 ATJIN TK 12 42,000,000 27,560,000 1,450,526 2,100,000 41,350,526 3,500,000 44,850,526 15,840,000 29,010,526 1,450,526 5 ARPAN SE K/2 12 57,555,337 66,168,244 5,794,396 2,877,767 60,471,966 3,300,000 15,975,337 12,015,337 91,762,640 19,800,000 71,962,640 5794396 6 P. PRASTOWO K/2 12 45,375,337 48,017,244 2,527,223 2,268,767 45,633,794 2,600,000 12,615,337 9,495,337 70,344,468 19,800,000 50,544,468 2,527,223 7 ALIMIN K/2 11 19,658,137 9,692,704 510,142 982,907 19,185,372 1,122,000 5,520,937 4,174,537 30,002,846 19,800,000 10,202,846 510,142 8 M. CHOIRUL TK 11 19,666,837 13,665,669 719,246 983,342 19,402,741 1,122,500 5,523,337 4,176,337 30,224,915 15,840,000 14,384,915 719,246 9 MUSLIMIN K/2 11 19,510,237 9,472,299 498,542 975,512 19,033,267 1,113,500 5,480,137 4,143,937 29,770,841 19,800,000 9,970,841 498,542 10 YUYUN VIRAWATI TK 11 38,972,137 41,115,004 2,163,948 1,948,607 39,187,478 2,232,000 10,848,937 8,170,537 60,438,952 17,160,000 43,278,952 2,163,948 11 WIENDRA KUSUMA TK 11 34,978,837 35,164,069 1,850,740 1,748,942 35,080,636 2,002,500 9,747,337 7,344,337 54,174,810 17,160,000 37,014,810 1,850,740 12 KUSNAN AL FARID K/2 11 36,918,938 38,055,265 2,002,909 1,845,947 37,075,900 2,114,000 10,282,537 7,745,737 57,218,174 17,160,000 40,058,174 2,002,909 504,235,797 419,230,498 25,122,131 25,211,790 504,146,138 28,706,500 75,993,896 57,266,096 666,112,630 221,760,000 444,352,630 25,122,131
