Lampiran 1 PT. X DAFTAR PENYUSUTAN DENGAN METODE GARIS LURUS TAHUN PAJAK 2011 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
Jenis Aktiva Tetap 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
602,166,000
211,636,150
390,529,850
30,108,300
270,974,700
360,421,550
Jumlah Bangunan 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
922,616,200
672,489,000
220,646,740
59,169,390
297,137,540
190,957,810
6. Mesin Giling unit II Jumlah Mesin-mesin 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
119,760,000
57,727,500
62,032,500
14,970,000
72,697,500
47,062,500
jumlah kendaraan 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
-
-
-
-
-
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
6
44,755,892
3,264,805
9,827,157
3,963,104
7,227,908
11,384,959
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
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
TOTAL ASET
1,984,510,492
954,740,428
951,535,674
112,225,769
661,675,596
874,311,271
Lampiran 2 PT. X DAFTAR PENYUSUTAN FISKAL DENGAN METODE GARIS LURUS TAHUN PAJAK 2011 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
Jenis Aktiva Tetap 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
602,166,000
211,636,150
390,529,850
30,108,300
270,974,700
360,421,550
Jumlah Bangunan 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
922,616,200
672,489,000
220,646,740
59,169,390
297,137,540
190,957,810
6. Mesin Giling unit II Jumlah Mesin-mesin 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
-
119,760,000
64,185,000
55,575,000
17,122,500
81,307,500
38,452,500
jumlah kendaraan 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
-
-
-
-
-
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
6
44,755,892
3,264,805
9,827,157
3,963,104
7,227,908
11,384,959
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
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
TOTAL ASET
1,984,510,492
961,197,928
945,078,174
114,378,269
670,285,596
865,701,271
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
70,680,000
17,160,000
53,520,000
2,145,647
PKP
PPh 21
1
H. SASI SAIMI
K/-
12
74,400,000
74,400,000
3,720,000
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
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
7
ALIMIN
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 YUYUN VIRAWATI WIENDRA KUSUMA KUSNAN AL FARID
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
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
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
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
85,357,797
504,235,797
10 11 12
418,878,000
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
1
H. SASI SAIMI
K/-
12
74,400,000
53,520,000
3,562,353
3,720,000
74,242,353
2
HERIYANTO
K/3
12
66,000,000
47,080,000
2,477,895
3,300,000
65,177,895
3
HARIYONO
K/3
12
49,200,000
29,720,000
1,564,211
2,460,000
4
ATJIN
TK
12
42,000,000
27,560,000
1,450,526
5
ARPAN SE
K/2
12
57,555,337
66,168,244
6
P. PRASTOWO
K/2
12
45,375,337
K/2
11
7
ALIMIN
THR
Bonus
Insentif
Ph. Netto
PTKP
PKP
PPh 21
74,242,353
17,160,000
57,082,353
3,562,353
5,500,000
70,677,895
21,120,000
49,557,895
2,477,895
48,304,211
4,100,000
52,404,211
21,120,000
31,284,211
1,564,211
2,100,000
41,350,526
3,500,000
44,850,526
15,840,000
29,010,526
1,450,526
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
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
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 YUYUN VIRAWATI WIENDRA KUSUMA KUSNAN AL FARID
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
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
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
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
10 11 12
