| Ilustrasi Rekonsiliasi Fiskal untuk PT IMAGINE | ||||
| Berikut ini disajikan Laporan Laba Rugi PT IMAGINE per 31 Desember 2007 serta rekonsiliasi fiskalnya. | ||||
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| AKUNTANSI | KOREKSI | AKUNTANSI | ||
| URAIAN | KOMERSIAL | POSITIF | NEGATIF | FISKAL |
| Penjualan | 3,546,150,000 | 3,546,150,000 | ||
| Retur dan Diskon | 125,530,000 | 125,530,000 | ||
| Biaya Penyisihan Piutang Tak Tertagih | 105,400,000 | 105,400,000 | - | |
| Penjualan - Net | 3,315,220,000 | 3,420,620,000 | ||
| Harga Pokok Penjualan: | ||||
| Persediaan Awal | 112,540,000 | 1,800,000 | 114,340,000 | |
| Pembelian | 1,546,200,000 | 1,546,200,000 | ||
| Persediaan Akhir | 135,642,000 | 728,000 | 136,370,000 | |
| Jumlah HPP | 1,523,098,000 | 1,524,170,000 | ||
| Laba Bruto | 1,792,122,000 | 1,896,450,000 | ||
| Biaya Usaha: | ||||
| Biaya Gaji dan Upah | 256,432,000 | 5,000,000 | 251,432,000 | |
| Biaya Tunjangan Hari Raya | 65,987,000 | 65,987,000 | ||
| Biaya Tunjangan PPh | 56,897,000 | 56,897,000 | ||
| Biaya PPh yang dibayar perusahaan | 26,453,000 | 26,453,000 | - | |
| Biaya Pengobatan Karyawan | 36,542,000 | 36,542,000 | - | |
| Biaya Listrik dan Telepon Kantor | 268,751,000 | 268,751,000 | ||
| Biaya Pemeliharan Kendaraan Operasional | 68,975,000 | 68,975,000 | ||
| Biaya Perawatan Bangunan | 98,762,000 | 98,762,000 | ||
| Biaya Penyusutan | 247,560,000 | 247,560,000 | ||
| Biaya Entertainment (tdk ada daftar nominatif) | 23,564,000 | 23,564,000 | - | |
| Biaya Sumbangan PMI | 6,500,000 | 6,500,000 | - | |
| Biaya Alat Tulis Kantor | 26,583,000 | 26,583,000 | ||
| Biaya Perjalanan Dinas | 64,352,000 | 64,352,000 | ||
| Biaya Langganan Koran/Majalah | 26,583,000 | 26,583,000 | - | |
| Biaya Perijinan Usaha | 58,950,000 | 58,950,000 | ||
| Biaya Pendidikan dan Latihan Pegawai | 12,560,000 | 12,560,000 | ||
| Biaya Riset dan Pengembangan (di Indonesia) | 98,650,000 | 98,650,000 | ||
| Jumlah Biaya | 1,444,101,000 | 1,319,459,000 | ||
| Laba neto Usaha | 348,021,000 | 576,991,000 | ||
| Penghasilan Luar Usaha: | ||||
| Bunga Deposito | 23,568,000 | 23,568,000 | - | |
| Sewa Mesin Fotokopi | 6,000,000 | 6,000,000 | ||
| Sewa bangunan | 36,000,000 | 36,000,000 | - | |
| Laba Penjualan Aktiva Tetap | 23,651,000 | 23,651,000 | ||
| Jumlah Penghasilan Luar Usaha | 89,219,000 | 29,651,000 | ||
| Biaya Luar Usaha: | ||||
| Rugi Selisih Kurs | 68,765,000 | 68,765,000 | ||
| Biaya Administrasi Bank | 1,356,000 | 1,356,000 | ||
| Biaya Bunga Pinjaman | 35,620,000 | 35,620,000 | ||
| Jumlah Biaya Luar Usaha | 105,741,000 | 105,741,000 | ||
| Laba Neto | 331,499,000 | 500,901,000 | ||
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