Conditionals:

Total Revenue on previous tax year is more than IDR 4.8 Billion

PT FERGUSO
FISCAL RECONCILIATION REPORT
Dec-17

POSITIVE NEGATIVE
Account COMMERCIAL LOSS CORRECTION CORRECTION FISKAL LOSS PROFIT
PROFIT
REVENUE:
Net Sales 6,200,800,350.00 6,200,800,350.00
Total Revenue 6,200,800,350.00 6,200,800,350.00
-

COST OF GOOD SOLD -

Cost Of Goods Sold 5,010,600,100.00 5,010,600,100.00
-
GROSS PROFIT (Loss) 1,190,200,250.00 1,190,200,250.00
OPERATING EXPENSE:
Wages & Salaries Expense 229,750,000.00 13,000,000.00 216,750,000.00
insurance Expense 8,500,000.00 8,500,000.00
Electricity and Telephone Expense 17,550,000.00 3,050,000.00 14,500,000.00
official travel Expenses 23,000,620.00 23,000,620.00
Advertising and promotion Expenses 12,000,000.00 4,000,000.00 8,000,000.00
Manitence Expense 9,500,000.00 2,500,000.00 7,000,000.00
Depreciation Expense-Equipment 35,000,000.00 375,000.00 35,375,000.00
Tax and Retributin expense 12,600,000.00 12,000,000.00 600,000.00
Other General Expense 8,250,000.00 6,750,000.00 1,500,000.00
Total Operating Expenses 356,150,620.00 315,225,620.00

OPERATING PROFIT (LOSS) 834,049,630.00 874,974,630.00

OTHER EXPENSE -
Interest Expenses 9,123,112.00 9,123,112.00

NET PROFIT (LOSS) BEFORE TAX 824,926,518.00 865,851,518.00

865,851,000.00

Income Tax for coorporation

Because gross circulation above 4.0 billion,we use income tax article 31 E

Calculation of PPh Badan Terutang (Income Tax):

With Tax Incentive Facility 670,249,736.39 12.50% 83,781,217.05
No Tax Incentive Facility 195,601,263.61 25% 48,900,315.90
Prepaid Income Tax 132,681,532.95
a. Collected by another party:
Income tax article 23 16,225,000.00

16,225,000.00
b. Installment Tax
Income tax article 25 12,000,000.00
12,000,000.00

Tax Credits and Installment 28,225,000.00

Under (Over) Paid 104,456,532.95 UNDER PAYMENT

Installment Tax Income tax Article 25 2017