AKUNTANSI PENYUSUTANKOMERSIAL VS FISKALKASUS PT. MERAPI INDAHAKTIVA MESINPENYUSUTAN KOMERSIALHP 3,000,000,000

AKTIVA THN PER PNYUST MESIN 2,009 -

2009 300,000,000 2010 300,000,000 2011 300,000,000

HP 500,000,000 AKTIVA THN PER PNYUST MOBIL OPRSNAL 2,009 -

2009 100,000,000 2010 100,000,000 2011 100,000,000

6 BULAN 2012 50,000,000

HP 800,000,000 AKTIVA THN PER PNYUST GEDUNG 2,009 -

2009 50,000,000 2010 50,000,000 2011 50,000,000

JMLH PNYSTAN THN 2011 450,000,000

PENYUSUTAN FISKALHP 3,000,000,000

AKTIVA THN PER PNYUST MESIN 2,009 -

2009 750,000,000 2010 562,500,000 2011 421,875,000

HP 500,000,000 AKTIVA THN PER PNYUST MOBIL OPRSNAL 2,009 -

2009 125,000,000 2010 93,750,000 2011 70,312,500 2012 26,367,188

HP 800,000,000 AKTIVA THN PER PNYUST GEDUNG 2,009 -

2009 40,000,000 2010 40,000,000 2011 40,000,000

JMLH PNYSTAN THN 2011 532,187,500

LABA KOMERSIALPENYUSUTAN KOMERSIAL 450,000,000 PENYUSUTAN FISKAL 532,187,500 KOREKSI FISKAL (-)

PENGH KENA PAJAKPPH TERUTANG

Jurnal penyusutan thn 2011

BEBAN PENYUSUTAN 450,000,000 AKUMULASI PENYUSUTAN

NILAI SISA BUKU KOMERS 150,000,000 NILAI SISA BUKU FISKAL 184,570,313

HARGA JUAL 250,000,000 LABA KOMERSIAL 100,000,000 LABA FISKAL 65,429,688

KAS 250,000,000 AKMLSI PENYUTAN 350,000,000 AT/KEND OP LABA

PSL 16 D

KAS 275,000,000 AKMLSI PENYUTAN 350,000,000 AT/KEND OP PPN-K LABA

AK PENYUSUTAN NSB-KOM - 3,000,000,000 300,000,000 2,700,000,000 600,000,000 2,400,000,000 900,000,000 2,100,000,000

AK PENYUSUTAN NSB-KOM - 500,000,000 100,000,000 400,000,000 200,000,000 300,000,000 300,000,000 200,000,000 350,000,000 150,000,000

AK PENYUSUTAN NSB-KOM - 800,000,000 50,000,000 750,000,000 100,000,000 700,000,000 150,000,000 650,000,000

AK PENYUSUTAN NSB-FIS - 3,000,000,000 750,000,000 2,250,000,000 1,312,500,000 1,687,500,000 1,734,375,000 1,265,625,000

AK PENYUSUTAN NSB-FIS - 500,000,000 125,000,000 375,000,000 218,750,000 281,250,000 289,062,500 210,937,500 315,429,688 184,570,313

AK PENYUSUTAN NSB-FIS - 800,000,000 40,000,000 760,000,000 80,000,000 720,000,000 120,000,000 680,000,000

400,000,000

(82,187,500) 317,812,500 79,453,125

450,000,000

500,000,000

100,000,000

500,000,000

25,000,000

100,000,000