Ak. Perpajakan-Aset Tetap

Komersial (GL
Beban Akumulasi
No.JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan Penyusutan
PEROLEHAN PEROLEHAN MANFAAT 2015
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
1 Bangunan 1-Jan-15 8,000,000,000 16 500,000,000 500,000,000
2 Mesin 1-Jan-15 4,000,000,000 10 400,000,000 400,000,000
3 Mobil 1-Jan-15 600,000,000 5 120,000,000 120,000,000
12,600,000,000 1,020,000,000 1,020,000,000
Fiskal (GL)
Beban Akumulasi
No.JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan Penyusutan
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
1 Bangunan 1-Jan-15 8,000,000,000 20 400,000,000 400,000,000
2 Mesin 1-Jan-15 4,000,000,000 16 250,000,000 250,000,000
3 Mobil 1-Jan-15 600,000,000 8 75,000,000 75,000,000
12,600,000,000 725,000,000 725,000,000
Jumlah Koreksi Fiskal 295,000,000

Komersial (GL)
Net Book Beban Akumulasi Net Book Beban Akumulasi
Value Penyusutan Penyusutan Value Penyusutan Penyusutan
2015 2016 2017
(e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g) (i)=(a)/(b) (j)=(g)+(i)
7,500,000,000 500,000,000 1,000,000,000 7,000,000,000 500,000,000 1,500,000,000
3,600,000,000 400,000,000 800,000,000 3,200,000,000 400,000,000 1,200,000,000
480,000,000 120,000,000 240,000,000 360,000,000 120,000,000 360,000,000
11,580,000,000 1,020,000,000 2,040,000,000 10,560,000,000 1,020,000,000 3,060,000,000
Fiskal (GL)
Net Book Beban Akumulasi Net Book Beban Akumulasi
Value Penyusutan Penyusutan Value Penyusutan Penyusutan
2015 2016 2017
(e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g) (i)=(a)/(b) (j)=(g)+(i)
7,600,000,000 400,000,000 800,000,000 7,200,000,000 400,000,000 1,200,000,000
3,750,000,000 250,000,000 500,000,000 3,500,000,000 250,000,000 750,000,000
525,000,000 75,000,000 150,000,000 450,000,000 75,000,000 225,000,000
11,875,000,000 725,000,000 1,450,000,000 11,150,000,000 725,000,000 2,175,000,000
295,000,000 295,000,000
Net Book
Value
2017
(k)=(a)-(j)
6,500,000,000
2,800,000,000
240,000,000
9,540,000,000
Net Book
Value
2017
(k)=(a)-(j)
6,800,000,000
3,250,000,000
375,000,000
10,425,000,000
Komers
Beban Akumulasi
No. JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan Penyusutan
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
1 Bangunan 1-Jan-15 8,000,000,000 16 500,000,000 500,000,000
2 Mesin 1-Jan-15 4,000,000,000 10 400,000,000 400,000,000
3 Mobil 1-Jan-15 600,000,000 5 120,000,000 120,000,000
12,600,000,000 1,020,000,000 1,020,000,000
Fiska
Beban Akumulasi
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
( c) = (a) x 12,5%/25%
1 Bangunan 1-Jan-15 8,000,000,000 20 400,000,000 400,000,000
2 Mesin 1-Jan-15 4,000,000,000 16 500,000,000 500,000,000
3 Mobil 1-Jan-15 600,000,000 8 150,000,000 150,000,000
12,600,000,000 1,050,000,000 1,050,000,000
Jumlah Koreksi Fiskal (30,000,000)

Komersial (GL)
Net Book Beban Akumulasi Net Book Beban
Value Penyusutan Penyusutan Value Penyusutan
15 2016 2017
(e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g) (i)=(a)/(b)
7,500,000,000 500,000,000 1,000,000,000 7,000,000,000 500,000,000
3,600,000,000 400,000,000 800,000,000 3,200,000,000 400,000,000
480,000,000 120,000,000 240,000,000 360,000,000 120,000,000
11,580,000,000 1,020,000,000 2,040,000,000 10,560,000,000 1,020,000,000
Fiskal (SM)
15 2016 2017
(f)= (e)x12,5%/25% (i)=((h) x 12,5%/25%
7,600,000,000 400,000,000 800,000,000 7,200,000,000 400,000,000
3,500,000,000 437,500,000 937,500,000 3,062,500,000 382,812,500
450,000,000 112,500,000 262,500,000 337,500,000 84,375,000
11,550,000,000 950,000,000 2,000,000,000 10,600,000,000 867,187,500
70,000,000 152,812,500
Akumulasi Net Book
Penyusutan Value
2017
(j)=(g)+(i) (k)=(a)-(j)
1,500,000,000 6,500,000,000
1,200,000,000 2,800,000,000
360,000,000 240,000,000
3,060,000,000 9,540,000,000
Akumulasi Net Book

Penyusutan Value
2017
(j)=(g)+(i) (k)=(a)-(j)
12,5%/25%
1,200,000,000 6,800,000,000
1,320,312,500 2,679,687,500
346,875,000 253,125,000
2,867,187,500 9,732,812,500
Komers
Beban Akumulasi
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
1 Bangunan 1-Jan-15 2,800,000,000 16 175,000,000 175,000,000
2 Mesin 1-Jan-15 7,200,000,000 8 900,000,000 900,000,000
3 Mobil 1-Jan-15 600,000,000 5 120,000,000 120,000,000
10,600,000,000 1,195,000,000 1,195,000,000
Fiska
Beban Akumulasi
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
( c) = (a) x 12,5%/25%
1 Bangunan 1-Jan-15 2,800,000,000 20 140,000,000 140,000,000
2 Mesin 1-Jan-15 7,200,000,000 16 900,000,000 900,000,000
3 Mobil 1-Jan-15 600,000,000 8 150,000,000 150,000,000
10,600,000,000 1,190,000,000 1,190,000,000
Jumlah Koreksi Fiskal 5,000,000

Komersial (GL)
15 2016 2017
2,625,000,000 175,000,000 350,000,000 2,450,000,000 175,000,000
6,300,000,000 900,000,000 1,800,000,000 5,400,000,000 900,000,000
480,000,000 120,000,000 240,000,000 360,000,000 120,000,000
9,405,000,000 1,195,000,000 2,390,000,000 8,210,000,000 1,195,000,000
Fiskal (SM)
15 2016 2017
(f)= (e)x12,5%/25% (i)=((h) x 12,5%/25%
2,660,000,000 140,000,000 280,000,000 2,520,000,000 140,000,000
6,300,000,000 787,500,000 1,687,500,000 5,512,500,000 689,062,500
450,000,000 112,500,000 262,500,000 337,500,000 84,375,000
9,410,000,000 1,040,000,000 2,230,000,000 8,370,000,000 913,437,500
155,000,000 281,562,500
Akumulasi Net Book
Penyusutan Value
2017
(j)=(g)+(i) (k)=(a)-(j)
525,000,000 2,275,000,000
2,700,000,000 4,500,000,000
360,000,000 240,000,000
3,585,000,000 7,015,000,000
Akumulasi Net Book

Penyusutan Value
2017
(j)=(g)+(i) (k)=(a)-(j)
12,5%/25%
420,000,000 2,380,000,000
2,376,562,500 4,823,437,500
346,875,000 253,125,000
3,143,437,500 7,456,562,500
Kom
Beban
No. JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan
(a) (b) ( c ) = (a)/(b)
1 Bangunan 1-Jan-15 2,800,000,000 16 175,000,000
2 Mesin 1-Jan-15 7,200,000,000 8 900,000,000
3 Mobil 1-Jan-15 600,000,000 5 120,000,000
10,600,000,000 1,195,000,000
F
Beban
No. JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan
(a) (b) ( c ) = (a)/(b)
( c) = (a) x 12,5%/25%
1 Bangunan 1-Jan-15 2,800,000,000 20 140,000,000
2 Mesin 1-Jan-15 7,200,000,000 16 900,000,000
3 Mobil 1-Jan-15 600,000,000 8 150,000,000
10,600,000,000 1,190,000,000
Komersial (GL)
Akumulasi Net Book Beban Akumulasi Net Book
Penyusutan Value Penyusutan Penyusutan Value
2015 2016
(d)=0+(c) (e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g)
175,000,000 2,625,000,000 175,000,000 350,000,000 2,450,000,000
900,000,000 6,300,000,000 900,000,000 1,800,000,000 5,400,000,000
120,000,000 480,000,000 120,000,000 240,000,000 360,000,000
1,195,000,000 9,405,000,000 1,195,000,000 2,390,000,000 8,210,000,000
Fiskal (SM)
Akumulasi Net Book Beban Akumulasi Net Book
Penyusutan Value Penyusutan Penyusutan Value
2015 2016
(d)=0+(c) (e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g)
(f)= (e)x12,5%/25% (i)=((h) x 12,5%/25%
140,000,000 2,660,000,000 140,000,000 280,000,000 2,520,000,000
900,000,000 6,300,000,000 787,500,000 1,687,500,000 5,512,500,000
150,000,000 450,000,000 112,500,000 262,500,000 337,500,000
1,190,000,000 9,410,000,000 1,040,000,000 2,230,000,000 8,370,000,000

Beban Akumulasi Net Book
Penyusutan Penyusutan Value
2017
(i)=(a)/(b) (j)=(g)+(i) (k)=(a)-(j)
175,000,000 525,000,000 2,275,000,000
900,000,000 2,700,000,000 4,500,000,000
120,000,000 360,000,000 240,000,000
1,195,000,000 3,585,000,000 7,015,000,000
Beban Akumulasi Net Book Nilai Selisih

Penyusutan Penyusutan Value Hasil Penilaian
30-Sep-17 Revaluasi Kembali
(i)=(a)/(b) (j)=(g)+(i) (k)=(a)-(j) (l) (m)=(l)-(k)
(i)=((h) x 12,5%/25%
105,000,000 385,000,000 2,415,000,000 2,500,000,000 85,000,000
516,796,875 2,204,296,875 4,995,703,125 6,000,000,000 1,004,296,875
63,281,250 325,781,250 274,218,750 350,000,000 75,781,250
685,078,125 2,915,078,125 7,684,921,875 8,850,000,000 1,165,078,125

Beban Total
Penyusutan Penyusutan
Setelah Revaluasi 2017
(n)=(l)/207x3bln (o)=(i)+(n)
(n)=(l)x12,5%/25% x3/12
36,231,884 141,231,884
187,500,000 704,296,875
21,875,000 85,156,250
245,606,884 930,685,009
Komers
Beban Akumulasi
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
1 Bangunan 1-Jan-15 2,800,000,000 16 175,000,000 175,000,000
2 Mesin 1-Jan-15 7,200,000,000 8 900,000,000 900,000,000
3 Mobil 1-Jan-15 600,000,000 5 120,000,000 120,000,000
10,600,000,000 1,195,000,000 1,195,000,000
Fiska
Beban Akumulasi
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
( c) = (a) x 12,5%/25%
1 Bangunan 1-Jan-15 2,800,000,000 20 140,000,000 140,000,000
2 Mesin 1-Jan-15 7,200,000,000 16 900,000,000 900,000,000
3 Mobil 1-Jan-15 600,000,000 8 150,000,000 150,000,000
10,600,000,000 1,190,000,000 1,190,000,000

Komersial (GL)
15 2016 2017
2,625,000,000 175,000,000 350,000,000 2,450,000,000 175,000,000
6,300,000,000 900,000,000 1,800,000,000 5,400,000,000 900,000,000
480,000,000 120,000,000 240,000,000 360,000,000 120,000,000
9,405,000,000 1,195,000,000 2,390,000,000 8,210,000,000 1,195,000,000
Fiskal (SM)
15 2016 30-Sep-17
(f)= (e)x12,5%/25% (i)=((h) x 12,5%/25%
2,660,000,000 140,000,000 280,000,000 2,520,000,000 105,000,000
6,300,000,000 787,500,000 1,687,500,000 5,512,500,000 516,796,875
450,000,000 112,500,000 262,500,000 337,500,000 63,281,250
9,410,000,000 1,040,000,000 2,230,000,000 8,370,000,000 685,078,125

Akumulasi Net Book
Penyusutan Value
2017
(j)=(g)+(i) (k)=(a)-(j)
525,000,000 2,275,000,000
2,700,000,000 4,500,000,000
360,000,000 240,000,000
3,585,000,000 7,015,000,000
Akumulasi Net Book Nilai Nilai Selisih

Penyusutan Value Hasil Hasil Revaluasi Penilaian
30-Sep-17 Revaluasi Yang Dakui Kembali
(j)=(g)+(i) (k)=(a)-(j) (l) (m)=(l)-(k)
12,5%/25%
385,000,000 2,415,000,000 2,400,000,000 2,415,000,000 -
2,204,296,875 4,995,703,125 6,000,000,000 6,000,000,000 1,004,296,875
325,781,250 274,218,750 350,000,000 350,000,000 75,781,250
2,915,078,125 7,684,921,875 8,750,000,000 8,765,000,000 1,080,078,125

Ak. Perpajakan-Aset Tetap

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Komersial (GL

12,600,000,000 1,020,000,000 1,020,000,000

12,600,000,000 725,000,000 725,000,000

Jumlah Koreksi Fiskal 295,000,000

11,580,000,000 1,020,000,000 2,040,000,000 10,560,000,000 1,020,000,000 3,060,000,000

11,875,000,000 725,000,000 1,450,000,000 11,150,000,000 725,000,000 2,175,000,000

12,600,000,000 1,020,000,000 1,020,000,000

12,600,000,000 1,050,000,000 1,050,000,000

Jumlah Koreksi Fiskal (30,000,000)

11,580,000,000 1,020,000,000 2,040,000,000 10,560,000,000 1,020,000,000

11,550,000,000 950,000,000 2,000,000,000 10,600,000,000 867,187,500

Akumulasi Net Book

10,600,000,000 1,195,000,000 1,195,000,000

10,600,000,000 1,190,000,000 1,190,000,000

Jumlah Koreksi Fiskal 5,000,000

9,405,000,000 1,195,000,000 2,390,000,000 8,210,000,000 1,195,000,000

9,410,000,000 1,040,000,000 2,230,000,000 8,370,000,000 913,437,500

Akumulasi Net Book

1,195,000,000 9,405,000,000 1,195,000,000 2,390,000,000 8,210,000,000

1,190,000,000 9,410,000,000 1,040,000,000 2,230,000,000 8,370,000,000

1,195,000,000 3,585,000,000 7,015,000,000

Beban Akumulasi Net Book Nilai Selisih

685,078,125 2,915,078,125 7,684,921,875 8,850,000,000 1,165,078,125

10,600,000,000 1,195,000,000 1,195,000,000

10,600,000,000 1,190,000,000 1,190,000,000

9,405,000,000 1,195,000,000 2,390,000,000 8,210,000,000 1,195,000,000

9,410,000,000 1,040,000,000 2,230,000,000 8,370,000,000 685,078,125

Akumulasi Net Book Nilai Nilai Selisih

2,915,078,125 7,684,921,875 8,750,000,000 8,765,000,000 1,080,078,125

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