Perhitungan Beban Pokok Penjualan Rumah Sakit
a Pajak Penghasilan Badan tahun 2011 dan 2010.
Pajak penghasilan Badan terdiri dari : Corporate Income tax consists of :
- PPH Badan induk perusahaan Corporate Income tax of holding company
- PPH Badan anak perusahaan Corporate Income tax of subsidiary
Laba bersih sebelum pajak Net profit before tax
-- Laba rugi anak perusahaan -- Net profit of subsidiaries
Laba bersih perusahaan sebelum pajak Companys net income before tax
Koreksi fiskal : Fiscal corection :
Koreksi posip : Positive correction :
Beban imbalan paska kerja Exspense of post-employment benefits
Beban material Material exspense
Beban operasional Operating exspense
Sumbangan Donation
Lain-lain Others
Koreksi negap : Negative corrections:
Bunga tabungandepositojasa giro Interest of bank
Pendapatan sewa bangunantanah Rental income of buildingslands
Perbedaan penyusutan : Difference of depreciation :
Penyusutan komersil Comercial depreciation -
Penyusutan Fiskal Fiscal depreciation -
Jumlah koreksi fiskal Total fiscal correction
Laba kena pajak Taxable income
Laba kena pajak pembulatan Taxable income rounding off
Perhitungan tarip pajak penghasilan The calculation of income tax rate
- 25 X
25 -
- 28 X
28 -
Jumlah pajak penghasilan badan Total coorporate income tax
Kredit pajak : Tax credits
PPh pasal 22 Income tax article 22
PPh pasal 23 Income tax article 23
PPh pasal 25 Income tax article 25
PPh pasal 4 Income tax article 4
PPh impor Impor income tax
Jumlah kredit pajak Total credit tax
Kurang bayar Underpayments
Disajikan kembali
Restated Rp
Rp
a. Income tax company on 2011 and 2010 Perhitungan pajak penghasilan badan tahun 2011 dan 2010
adalah sebagai beriut : Calculation of corporate income tax for 2011 and 2010 are
as follow:
2011 2010
210.807.785.611 188.222.041.786
5.004.495.271 4.033.508.053
205.803.290.340 184.188.533.733
Perhitungan pajak
penghasilan induk
perusahaan adalah : Calculation of corporate income tax in
holding company : 57.534.136.500
52.367.501.500 1.374.545.750
589.220.000 58.908.682.250
52.956.721.500
2.453.339.005 3.015.096.170
312.030.000 418.234.550
10.438.641.085 13.698.382.804
4.745.486.044 3.251.905.013
667.699.731 4.001.303.099
45.397.597.505 58.459.557.400
3.068.922.308 2.947.227.223
230.136.546.768 209.470.006.722
230.136.546.000 209.470.006.722
126.573.364.340 112.336.603.925
126.767.242.999 114.520.760.659
24.333.256.428 25.281.472.989
Realisasi pembayaran imbalan paska kerja
The realization of the payment of post employment benefits
37.025.842.581 51.459.415.096
26.230.630 51.112.021
15.637.648.202 26.576.464.584
- 72.092.800
57.534.136.500 52.367.501.500
229.291.977 93.174.646
57.534.136.500 -
- 52.367.501.500
36.646.041.418 7.612.031.699
4.994.924.273 17.962.625.750
20.888.095.082 44.755.469.801