DAFTAR PUSTAKA. Harahap S Sofyan Analisis kritis Laporan keuangan, cetakan ketiga, edisi.1, Raja Grafindo Persada, Jakarta

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1 DAFTAR PUSTAKA Diatmika, I Putu Gede Penerapan Akuntansi Pajak Atas PP No. 46 Tahun 2013 Tentang PPh Atas Penghasilan Dari Usaha Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu. Jurnal Akuntansi Profesi, 3(2): Harahap S Sofyan Analisis kritis Laporan keuangan, cetakan ketiga, edisi.1, Raja Grafindo Persada, Jakarta Ikatan Akuntansi Indonesia Standar Akuntansi Keuangan. Jakarta: Penerbit Salemba Empat. Keputusan Menteri Keuangan Republik Indonesia No. 235/KMK.03/2003 tentang Kriteria Wajib Pajak yang Dapat Diberikan Pengembalian Pendahuluan Kelebihan Pembayaran Pajak. ( Mardiasmo Perpajakan Edisi Revisi 2011.Yogyakarta: Penerbit Andi. Munawir Analisis Laporan Keuangan, Edisi 4, Liberty, Yogyakarta. N Ds, Asrti Corry Pengaruh Penerapan PeratutranP emerintah No. 46 Tahun 2013 Terhadap Tingkat Pertumbuhan Wajib Pajak UMKM Dan Penerimaan PPH Pasal 4 Ayat ( 2 ) Studi Kasus pada KPP Pratama Malang Selatan. Peraturan Menteri Keuangan Republik Indonesia Nomor 107/PMK.011/2013 tentang Tata Cara Perhitungan, Penyetoran dan Pelaporan Pajak Penghasilan Atas Penghasilan Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran bruto Tertentu Jakarta: Diperbanyak oleh Kantor Wilayah DJP Wajib Pajak Besar. Peraturan Pemerintah Republik Indonesia Nomor 46 Tahun 2013 tentang Pajak Penghasilan Atas Penghasila Dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran bruto Tertentu Jakarta: Diperbanyak oleh Kantor Wilayayah DJP Wajib Pajak Besar. Peraturan Menteri Keuangan PMK 238/No.3/Tahun 2008 tentang Tata Cara Pelaksaan dan Pengawasan Pemberian Penurunan Tarif Bagi Wajib Pajak Badan Dalam Negeri yang Berbentuk Perseroan Terbatas.

2 Rahayu, Siti Kurnia dan Ely Suhayati Perpajakan Teori dan Teknis Perhitungan.Yogyakarta: Penerbit Graha Ilmu Surat Edaran Direktur Jenderal Pajak Nomor SE103/PJ/2011 tentang Petunjuk Teknis Tata Cara Penerimaan dan Penglolahan Surat Pemberitahuan Tahunan. Susilo, Eunike Jacklyn, Betri Sirajuddin, 2013.Pemahaman Wajib Pajak Terhadap Peraturan Pemerintah Nomor 46 tahun 2013 Tentang Pajak UKM Studi Kasus Pada Wajib Pajak yang Terdaftar Di KPP Pratama Palembang Ilir Barat. Undangundang Republik Indonesia Nomor 36 Tahun 2008 tentang Pajak Penghasilan Jakarta: Diperbanyak oleh Kantor Wilayayah DJP Wajib Pajak Besar. Undangundang Republik Indonesia Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tatacara Perpajakan Jakarta: Diperbanyak oleh Kantor Wilayah DJP Wajib Pajak Besar. Waluyo Perpajakan Indonesia, Buku 1 Edisi 11. Jakarta: Penerbit Salemba Empat.

3 LAMPIRAN 1 PT X Korean Center Jl. Jenderal Gatot Subroto Lt.3 Jakarta Selatan Balance Sheet January 2013 through December ASSET Current Assets Cash On Hand CASH (RP) Total Cash On Hand CASH IN BANK Citi Bank (IDR) Citi Bank (USD) Total CASH IN BANK Trade Receivable Trade Receivable Total Trade Receivable Prepaid Taxes VAT Input Total Trade Receivable Prepayment & Other Receivables Directors Receivable Employee Receivable Other Receivable Total Prepayment & Other Receivables Total Current Assets Fixed Assets Leasehold Improvements Office Improvements Office Improvements Accum Dep ( ) Total Leasehold Improvements Furniture and Fixtures Furniture & Fixtures at Cost Furniture & Fixtures Accum Dep ( ) Total Furniture and Fixtures Office Equipment Office Equip at Cost Office Equip Accum Dep'n ( ) Total Office Equipment

4 13000 Other Receivable Security Deposit Total Other Receivable Total Fixed Assets Total Assets LIABILITIES Salaries & wages Accrued Salaries & wages Total Other Receivable Taxation Withholding Tax Art Withholding Tax Art Withholding Tax Art 4 (2) VAT Output Total Taxation Other Liabillities Directors Payable Accrued Professional Fees Other Current Liabilities Total Taxation Total Liabilities Net Assets ( ) EQUITY Owner's/Shareholder's Equity Shareholder Capital Total Owner's/Shareholder's Equity Retained Earnings ( ) Current Year Earnings ( ) Total Equity ( ) Total Liabilities + Equity

5 LAMPIRAN 2 PT X Korean Center Jl. Jenderal Gatot Subroto Lt.3 Jakarta Selatan Account Komersial Koreksi Jan Des 2013 Positive Negative R Fiskal Income / Revenue Gross Income Expenses Depreciation Expense Depr Exp Office Improvement Depr Exp Furniture & Fixture Depr Exp office Equipment Salary & Allowance Expense Salary Permanent Salary Non Permanent THR & Bonus Tax Allowance Meals Allowance Transport Allowance Jamsostek JKK + JK (0,54%) Others Allowance Honorarium Administrative Expense Professional Fees Licensing & Legal Fees Entertainment Expenses Donation / Gift Fotocopy & Printing Jamsostek JHT (3,70 %) Telephone, Fax & Internet Postage & Stamp Duty Meals & Drinks Electricity, Water & Gas Office Rent Rental Expense Traveling & Accomodation Training & Seminar Expense Transportation Advertisment Administration Stationeries Kitchen Supplies Office Supplies Medicine Expense Bank Charges Tax Expense Other (1.240) Total Expenses Operating Profit / (Loss) ( ) ( )

6 Other Income Interest Income Forex Gain Other Expenses Forex Loss ( ) ( ) Nett / (Loss) Income ( ) ( ) Tax Calculation for 2013 Tax Base Tax Due Prepaid Tax : PPh 23 PPh 25 Under (Over) Paid

7 LAMPIRAN 3 PT X Korean Center Jl. Jenderal Gatot Subroto Lt.3 Jakarta Selatan Profit & Loss Statement January 2013 through Juni 2013 No Account Account Komersial Koreksi Jan s.d Jun Positive Negative Fiskal Income Sales Total Income Expenses Depreciation Expense Depr Exp Office Improvement Depr Exp Furniture & Fixture Depr Exp office Equipment Total Depreciation Expense Salary & Allowance Expense Salary Permanent Salary Non Permanent THR & Bonus Tax Allowance Meals Allowance Transport Allowance Jamsostek JKK + JK (0,54%) Others Allowance Honorarium Total Salary & Allowance Expen Administrative Expense Professional Fees Licensing & Legal Fees Entertainment Expenses Donation / Gift Fotocopy & Printing Jamsostek JHT (3,70 %) Telephone, Fax & Internet Postage & Stamp Duty Meals & Drinks Electricity, Water & Gas Office Rent Rental Expense Traveling & Accomodation Training & Seminar Expense Transportation

8 Advertisment Administration Stationeries Kitchen Supplies Office Supplies Medicine Expense Bank Charges Tax Expense Other (1.240) Total Administrative Expense Total Expenses Operating Profit ( ) Other Income Interest Income Forex Gain Total Other Income Other Expenses Forex Loss Total Other Expenses Net Profit / (Loss) ( )

9 LAMPIRAN 4 PT X Korean Center Jl. Jenderal Gatot Subroto Lt.3 Jakarta Selatan Profit & Loss Statement July 2013 through December 2013 No Komersial Koreksi Account Account Juli s.d Des Positive Negative Fiskal Income Sales Total Income Expenses Depreciation Expense Depr Exp Office Improvement Depr Exp Furniture & Fixture Depr Exp office Equipment Total Depreciation Expense Salary & Allowance Expense Salary Permanent Salary Non Permanent THR & Bonus Tax Allowance Meals Allowance Transport Allowance Jamsostek JKK + JK (0,54%) Others Allowance Honorarium Total Salary & Allowance Expense Administrative Expense Professional Fees Licensing & Legal Fees Entertainment Expenses Donation / Gift Fotocopy & Printing Jamsostek JHT (3,70 %) Telephone, Fax & Internet Postage & Stamp Duty Meals & Drinks Electricity, Water & Gas Office Rent Rental Expense Traveling & Accomodation Training & Seminar Expense Transportation Advertisment Administration Stationeries Kitchen Supplies Office Supplies Medicine Expense Bank Charges Tax Expense Other (1.240) Total Administrative Expense Total Expenses Operating Profit ( )

10 80000 Other Income Interest Income Forex Gain Total Other Income Other Expenses Forex Loss Total Other Expenses Net Profit / (Loss) ( )

11 LAMPIRAN 5 Perhitungan PPh Badan Menurut Perusahaan ( Sesuai dengan PP No. 46 tahun 2013 ) Keterangan Juli Agustus September Oktober November Desember Peredaran Bruto Tarif pajak 1% 1% 1% 1% 1% 1% PPh Badan Terutang

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