Tugas Depresiasi (7 kasus)

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Harga Perolehan Aktiva 200,000,000

Nilai Sisa 40,000,000

Estimasi Masa Manfaat 5 tahun

Penyusutan Aktiva Tetap per Tahun 32,000,000

Awal Debet Kredit Total Akm Nilai

Tahun Penyusutan Akm. Penyusutan Penyusutan Buku Aktiva

0 0 0 0 200,000,000

1 32,000,000 32,000,000 32,000,000 168,000,000

2 32,000,000 32,000,000 64,000,000 136,000,000

3 32,000,000 32,000,000 96,000,000 104,000,000

4 32,000,000 32,000,000 128,000,000 72,000,000

5 32,000,000 32,000,000 160,000,000 40,000,000

TABEL PENYUSUTAN

PENYUSUTAN AKTIVA TETAP

METODE GARIS LURUS

MENU






Penyusutan Aktiva Tetap per Tahun 28,000,000



0 0 0 0 150,000,000

1 28,000,000 28,000,000 28,000,000 122,000,000

2 28,000,000 28,000,000 56,000,000 94,000,000

3 28,000,000 28,000,000 84,000,000 66,000,000

4 28,000,000 28,000,000 112,000,000 38,000,000

5 28,000,000 28,000,000 140,000,000 10,000,000

TABEL PENYUSUTAN


METODE GARIS LURUS

MENU








0 0 0 0 675,000,000

1 100,000,000 100,000,000 100,000,000 575,000,000

2 90,000,000 90,000,000 190,000,000 485,000,000

3 80,000,000 80,000,000 270,000,000 405,000,000

4 70,000,000 70,000,000 340,000,000 335,000,000

5 60,000,000 60,000,000 400,000,000 275,000,000

6 50,000,000 50,000,000 450,000,000 225,000,0007 40,000,000 40,000,000 490,000,000 185,000,000

8 30,000,000 30,000,000 520,000,000 155,000,000

9 20,000,000 20,000,000 540,000,000 135,000,000

10 10,000,000 10,000,000 550,000,000 125,000,000

TABEL PENYUSUTAN


METODE JUMLAH ANGKA TAHUN

MENU








0 0 0 0 850,000,000

1 144,444,444 144,444,444 144,444,444 705,555,556

2 126,388,889 126,388,889 270,833,333 579,166,667

3 108,333,333 108,333,333 379,166,667 470,833,333

4 90,277,778 90,277,778 469,444,444 380,555,556

5 72,222,222 72,222,222 541,666,667 308,333,333

6 54,166,667 54,166,667 595,833,333 254,166,6677 36,111,111 36,111,111 631,944,444 218,055,556

8 18,055,556 18,055,556 650,000,000 200,000,000

TABEL PENYUSUTAN


METODE JUMLAH ANGKA TAHUN

MENU








0 0 0 0 250,000,000

1 76,750,000 76,750,000 76,750,000 173,250,000

2 53,187,750 53,187,750 129,937,750 120,062,250

3 36,859,111 36,859,111 166,796,861 83,203,139

4 25,543,364 25,543,364 192,340,224 57,659,776

5 17,701,551 17,701,551 210,041,776 39,958,224

TABEL PENYUSUTAN


METODE SALDO MENURUN

MENU



0 tahun

1 tahun

2 tahun

5 tahun

7 tahun

8 tahun

9 tahun

10 tahun








0 0 0 0 700,000,000

1 375,200,000 375,200,000 375,200,000 324,800,000

2 174,092,800 174,092,800 549,292,800 150,707,200

3 80,779,059 80,779,059 630,071,859 69,928,141

4 37,481,483 37,481,483 667,553,343 32,446,657

5 17,391,408 17,391,408 684,944,751 15,055,249

TABEL PENYUSUTAN


METODE SALDO MENURUN

MENU



0 tahun

1 tahun

2 tahun

5 tahun

7 tahun

8 tahun

9 tahun

10 tahun








0 0 0 0 250,000,000

1 100,000,000 100,000,000 100,000,000 150,000,000

2 60,000,000 60,000,000 160,000,000 90,000,000

3 36,000,000 36,000,000 196,000,000 54,000,000

4 21,600,000 21,600,000 217,600,000 32,400,000

5 7,400,000 7,400,000 225,000,000 25,000,000

TABEL PENYUSUTAN


METODE SALDO MENURUN GANDA

MENU




Nilai Sisa 30,000,000Estimasi Masa Manfaat 10 tahun



0 0 0 0 300,000,000

1 60,000,000 60,000,000 60,000,000 240,000,000

2 48,000,000 48,000,000 108,000,000 192,000,000

3 38,400,000 38,400,000 146,400,000 153,600,000

4 30,720,000 30,720,000 177,120,000 122,880,000

5 24,576,000 24,576,000 201,696,000 98,304,000

6 19,660,800 19,660,800 221,356,800 78,643,200

7 15,728,640 15,728,640 237,085,440 62,914,560

8 12,582,912 12,582,912 249,668,352 50,331,648

9 10,066,330 10,066,330 259,734,682 40,265,318

10 8,053,064 8,053,064 267,787,745 32,212,255

TABEL PENYUSUTAN

PENYUSUTAN AKTIVA TETAPMETODE SALDO MENURUN GANDA

MENU





Estimasi Pemakaian Aktiva 55,000 jam

Penyusutan Aktiva per Jam Jasa 10,000

Estimasi Pemakaian Aktiva 10 tahun

Tahun ke-1 Tahun ke-2 Tahun ke-3 Tahun ke-4 Tahun ke-5

10,000 jam 9,000 jam 8,000 jam 7,000 jam 6,000 jam



Awal Jam Kerja Debet Kredit Total Akm Nilai

Tahun Aktiva Penyusutan Akm. Penyusutan Penyusutan Buku Aktiva0 0 0 0 0 750,000,000

1 10,000 jam 100,000,000 100,000,000 100,000,000 650,000,000

2 9,000 jam 90,000,000 90,000,000 190,000,000 560,000,000

3 8,000 jam 80,000,000 80,000,000 270,000,000 480,000,000

4 7,000 jam 70,000,000 70,000,000 340,000,000 410,000,000

5 6,000 jam 60,000,000 60,000,000 400,000,000 350,000,000

6 5,000 jam 50,000,000 50,000,000 450,000,000 300,000,000

7 4,000 jam 40,000,000 40,000,000 490,000,000 260,000,000

8 3,000 jam 30,000,000 30,000,000 520,000,000 230,000,000

9 2,000 jam 20,000,000 20,000,000 540,000,000 210,000,000

10 1,000 jam 10,000,000 10,000,000 550,000,000 200,000,000

TABEL PENYUSUTAN


METODE JAM JASA

ESTIMASI DISTRIBUSI PENGGUNAAN AKTIVA

MENU






Penyusutan Aktiva per Jam Jasa 10,000






Awal Jam Kerja Debet Kredit Total Akm Nilai

Tahun Aktiva Penyusutan Akm. Penyusutan Penyusutan Buku Aktiva

0 0 0 0 0 600,000,000

1 1,000 jam 10,000,000 10,000,000 10,000,000 590,000,000

2 2,000 jam 20,000,000 20,000,000 30,000,000 570,000,000

3 3,000 jam 30,000,000 30,000,000 60,000,000 540,000,000

4 4,000 jam 40,000,000 40,000,000 100,000,000 500,000,000

5 5,000 jam 50,000,000 50,000,000 150,000,000 450,000,000

6 6,000 jam 60,000,000 60,000,000 210,000,000 390,000,000

7 7,000 jam 70,000,000 70,000,000 280,000,000 320,000,000

8 8,000 jam 80,000,000 80,000,000 360,000,000 240,000,000

9 9,000 jam 90,000,000 90,000,000 450,000,000 150,000,000

10 10,000 jam 100,000,000 100,000,000 550,000,000 50,000,000

TABEL PENYUSUTAN


METODE JAM JASA

ESTIMASI DISTRIBUSI PENGGUNAAN AKTIVA

MENU



Harga Perolehan Aktiva 750,000,000Nilai Sisa 200,000,000


Penyusutan Aktiva per Unit Produksi 10,000



10,000 unit 9,000 unit 8,000 unit 7,000 unit 6,000 unit


5,000 unit 4,000 unit 3,000 unit 2,000 unit 1,000 unit

Awal Hasil Debet Kredit Total Akm Nilai

Tahun Produksi Penyusutan Akm. Penyusutan Penyusutan Buku Aktiva

0 0 0 0 0 750,000,000

1 10,000 unit 100,000,000 100,000,000 100,000,000 650,000,000

2 9,000 unit 90,000,000 90,000,000 190,000,000 560,000,000

3 8,000 unit 80,000,000 80,000,000 270,000,000 480,000,000

4 7,000 unit 70,000,000 70,000,000 340,000,000 410,000,000

5 6,000 unit 60,000,000 60,000,000 400,000,000 350,000,000

6 5,000 unit 50,000,000 50,000,000 450,000,000 300,000,000

7 4,000 unit 40,000,000 40,000,000 490,000,000 260,000,000

8 3,000 unit 30,000,000 30,000,000 520,000,000 230,000,000

9 2,000 unit 20,000,000 20,000,000 540,000,000 210,000,000

10 1,000 unit 10,000,000 10,000,000 550,000,000 200,000,000

TABEL PENYUSUTAN


METODE UNIT PRODUKSI

ESTIMASI HASIL PRODUKSI

MENU






Penyusutan Aktiva per Unit Produksi 10,000



100 unit 200 unit 300 unit 400 unit 500 unit


600 unit 700 unit 800 unit 900 unit 1,000 unit

Awal Hasil Debet Kredit Total Akm Nilai

Tahun Produksi Penyusutan Akm. Penyusutan Penyusutan Buku Aktiva

0 0 0 0 0 75,000,000

1 1,000 unit 10,000,000 10,000,000 10,000,000 65,000,000

2 900 unit 9,000,000 9,000,000 19,000,000 56,000,000

3 800 unit 8,000,000 8,000,000 27,000,000 48,000,000

4 700 unit 7,000,000 7,000,000 34,000,000 41,000,000

5 600 unit 6,000,000 6,000,000 40,000,000 35,000,000

6 500 unit 5,000,000 5,000,000 45,000,000 30,000,000

7 400 unit 4,000,000 4,000,000 49,000,000 26,000,000

8 300 unit 3,000,000 3,000,000 52,000,000 23,000,000

9 200 unit 2,000,000 2,000,000 54,000,000 21,000,000

10 100 unit 1,000,000 1,000,000 55,000,000 20,000,000

TABEL PENYUSUTAN


METODE UNIT PRODUKSI

ESTIMASI HASIL PRODUKSI

MENU



2001 PENYUSUTAN AKTIVA TETAP2002 METODE GARIS LURUS (PAJAK)2003

2004

2005 2004

2006

2007 GOLONGAN HARTA BERWUJUD KELOMPOK HARTA BERWUJUD

2008 MASA MANFAAT TARIF PENY. KEL

2009 MAKSIMAL (TH) PER TAHUN HARTA

2010 I 4 25.00% I BUKAN BANGUNAN 1 TANAH

II 8 12.50% II BANGUNAN

III 16 6.25%

IV 20 5.00% 2 BANGUNAN

Bangunan Kantor

Bangunan Pabrik/Bengkel

J

3 MESIN-MESIN

MESIN UTAMA

4 Bh Mesin Injection 75 Ton N

Mesin Setting 75 T

1 Set Clamp Mold

2 Set Clamp Mold

4 Pcs King Clamps BKC-16A

Jum

MESIN PEMBANTU

1 Bh Timbangan Electronic

1 Unit Toren Air

3 Unit Mesin Milling YAMASAK4 Unit Mesin Bubut OKUMA

Jumlah

JUML

4 KENDARAAN KANTOR

1 Bh Mobil Toyota Starlet

1 Bh Mobil Suzuki Carry

Jumlah K

KENDARAAN PABRIK

1 Bh Mobil Truk Fuso

1 Bh Mobil Daihatsu Pick Up

Jumlah

JUML

5 INVENTARIS KANTOR

INVENTARIS KANTOR I

1 Set Furniture

3 Unit Meja + Kursi Dir + 3 Kur

2 Buah Lemari (File Cabinet K

Jumlah I

INVENTARIS KANTOR II

2 Unit AC Pabrik

2 Set Komputer & Printer

2 Unit Alat Pemadam Kebakar

2 Unit Komputer & Printer Apo

1 Set Kipas Angin (FAN)

Jumlah In

JUMLAH INVE

JUMLAH

DAFTAR AKTIVATAHUN YANG ANDA KEHENDAKI

2005

GOL

KETERANGANGOL No JENIS AKTIV

nama range B12:D15

MENU



AKUM PENY. NILAI BUKU KEL TARIF PENY. PENY.

TH 2004 TAHUN 2004 HARTA TH 2005 TH 2005

25,000,000.00 75,000,000.00 II 5.00% 5,000,000.00

50,000,000.00 150,000,000.00 II 5.00% 10,000,000.00

75,000,000.00 225,000,000.00 15,000,000.00

236,858,750.00 142,115,250.00 I 12.50% 47,371,750.00

6,137,500.00 3,682,500.00 I 12.50% 1,227,500.00

1,000,000.00 600,000.00 I 12.50% 200,000.00

1,875,000.00 1,125,000.00 I 12.50% 375,000.00

1,200,000.00 1,200,000.00 I 12.50% 300,000.00

247,071,250.00 148,722,750.00 49,474,250.00

1,250,000.00 750,000.00 I 12.50% 250,000.00

1,750,000.00 1,050,000.00 I 12.50% 350,000.00

45,000,000.00 45,000,000.00 I 12.50% 11,250,000.0020,500,000.00 20,500,000.00 I 12.50% 5,125,000.00

68,500,000.00 67,300,000.00 16,975,000.00

315,571,250.00 216,022,750.00 66,449,250.00

37,500,000.00 22,500,000.00 I 12.50% 7,500,000.00

28,125,000.00 16,875,000.00 I 12.50% 5,625,000.00

65,625,000.00 39,375,000.00 13,125,000.00

62,500,000.00 37,500,000.00 I 12.50% 12,500,000.00

28,125,000.00 16,875,000.00 I 12.50% 5,625,000.00

90,625,000.00 54,375,000.00 18,125,000.00

156,250,000.00 93,750,000.00 31,250,000.00

2,500,000.00 (500,000.00) I 25.00% 500,000.00

3,970,000.00 (794,000.00) I 25.00% 794,000.00

850,000.00 0.00 I 25.00% 212,500.00

7,320,000.00 (1,294,000.00) 1,506,500.00

3,875,000.00 2,325,000.00 I 12.50% 775,000.00

6,265,000.00 3,759,000.00 I 12.50% 1,253,000.00

425,000.00 425,000.00 I 12.50% 106,250.00

5,800,000.00 5,800,000.00 I 12.50% 1,450,000.00

150,000.00 150,000.00 I 12.50% 37,500.00

16,515,000.00 12,459,000.00 3,621,750.0023,835,000.00 11,165,000.00 5,128,250.00

570,656,250.00 545,937,750.00 117,827,500.00

URUS (PAJAK)



2001 PENYUSUTAN AKTIVA TETAP2002 METODE GARIS LURUS (PAJAK)2003

2004

2005 2006

2006

2007 GOLONGAN HARTA BERWUJUD KELOMPOK HARTA BERWUJUD

2008 MASA MANFAAT TARIF PENY. KEL

2009 MAKSIMAL (TH) PER TAHUN HARTA

2010 I 4 25.00% I BUKAN BANGUNAN 1 TANAH

II 8 12.50% II BANGUNAN

III 16 6.25%

IV 20 5.00% 2 BANGUNAN

Bangunan Kantor

Bangunan Pabrik/Bengkel

J

3 MESIN-MESIN

MESIN UTAMA

4 Bh Mesin Injection 75 Ton N

Mesin Setting 75 T

1 Set Clamp Mold

2 Set Clamp Mold

4 Pcs King Clamps BKC-16A

Jum

MESIN PEMBANTU

1 Bh Timbangan Electronic

1 Unit Toren Air

3 Unit Mesin Milling YAMASAK4 Unit Mesin Bubut OKUMA

Jumlah

JUML

4 KENDARAAN KANTOR

1 Bh Mobil Toyota Starlet

1 Bh Mobil Suzuki Carry

Jumlah K

KENDARAAN PABRIK

1 Bh Mobil Truk Fuso

1 Bh Mobil Daihatsu Pick Up

Jumlah

JUML

5 INVENTARIS KANTOR

INVENTARIS KANTOR I

1 Set Furniture

3 Unit Meja + Kursi Dir + 3 Kur

2 Buah Lemari (File Cabinet K

Jumlah I

INVENTARIS KANTOR II

2 Unit AC Pabrik

2 Set Komputer & Printer

2 Unit Alat Pemadam Kebakar

2 Unit Komputer & Printer Apo

1 Set Kipas Angin (FAN)

Jumlah In

JUMLAH INVE

JUMLAH

No JENIS AKTIV

nama range B12:D15

DAFTAR AKTIVATAHUN YANG ANDA KEHENDAKI

2007

GOL

KETERANGANGOL

MENU



AKUM PENY. NILAI BUKU KEL TARIF PENY. PENY.

TH 2006 TAHUN 2006 HARTA TH 2007 TH 2007

35,000,000.00 65,000,000.00 II 5.00% 5,000,000.

70,000,000.00 130,000,000.00 II 5.00% 10,000,000.

105,000,000.00 195,000,000.00 15,000,000.

331,602,250.00 47,371,750.00 I 12.50% 47,371,750.

8,592,500.00 1,227,500.00 I 12.50% 1,227,500.

1,400,000.00 200,000.00 I 12.50% 200,000.

2,625,000.00 375,000.00 I 12.50% 375,000.

1,800,000.00 600,000.00 I 12.50% 300,000.

346,019,750.00 49,774,250.00 49,474,250.

1,750,000.00 250,000.00 I 12.50% 250,000.

2,450,000.00 350,000.00 I 12.50% 350,000.

67,500,000.00 22,500,000.00 I 12.50% 11,250,000.30,750,000.00 10,250,000.00 I 12.50% 5,125,000.

102,450,000.00 33,350,000.00 16,975,000.

448,469,750.00 83,124,250.00 66,449,250.

52,500,000.00 7,500,000.00 I 12.50% 7,500,000.

39,375,000.00 5,625,000.00 I 12.50% 5,625,000.

91,875,000.00 13,125,000.00 13,125,000.

87,500,000.00 12,500,000.00 I 12.50% 12,500,000.

39,375,000.00 5,625,000.00 I 12.50% 5,625,000.

126,875,000.00 18,125,000.00 18,125,000.

218,750,000.00 31,250,000.00 31,250,000.

1,750,000.00 250,000.00 I 12.50% 250,000.

2,779,000.00 397,000.00 I 12.50% 397,000.

637,500.00 212,500.00 I 12.50% 106,250.

5,166,500.00 859,500.00 753,250.

5,425,000.00 775,000.00 I 12.50% 775,000.

8,771,000.00 1,253,000.00 I 12.50% 1,253,000.

637,500.00 212,500.00 I 12.50% 106,250.

8,700,000.00 2,900,000.00 I 12.50% 1,450,000.

225,000.00 75,000.00 I 12.50% 37,500.

23,758,500.00 5,215,500.00 3,621,750.28,925,000.00 6,075,000.00 4,375,000.

801,144,750.00 315,449,250.00 117,074,250.

URUS (PAJAK)

Tugas Depresiasi (7 kasus)

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