[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-id-113":3,"doc-seo-196966-113":41,"doc-detail-196966-id":106},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":4,"slug":12},178,1,"Template","Faktur","faktur",{"id":14,"doc_module":9,"doc_module_name":10,"category_name":15,"show_sort_weight":4,"slug":16},192,"Formulir","formulir-192",{"id":18,"doc_module":9,"doc_module_name":10,"category_name":19,"show_sort_weight":4,"slug":20},180,"Media Sosial","media-sosial",{"id":22,"doc_module":9,"doc_module_name":10,"category_name":23,"show_sort_weight":4,"slug":24},179,"Poster","poster",{"id":26,"doc_module":9,"doc_module_name":10,"category_name":27,"show_sort_weight":4,"slug":28},176,"Presentasi","presentasi",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":4,"slug":32},177,"Resume","resume",{"id":34,"doc_module":9,"doc_module_name":10,"category_name":35,"show_sort_weight":4,"slug":36},182,"Surat","surat-a95d00d3aaf04f3b854ecf140f00d385",{"id":38,"doc_module":9,"doc_module_name":10,"category_name":39,"show_sort_weight":4,"slug":40},183,"Umum","umum-07d1ff437201438088836b2b1ed3c90f",{"code":4,"msg":42,"data":43},"ok",{"site_id":44,"language":45,"slug":46,"title":47,"keywords":48,"description":49,"schema_data":50,"social_meta":99,"head_meta":101,"extra_data":103,"updated_unix":105},113,"id","spt-annual-corporate-income-tax-trading-balance-sheet-profit-loss-tax-annex","SPT Tahunan PPh Badan (Perdagangan) - Lampiran Neraca Laba Rugi Pajak","","Dokumen SPT Tahunan PPh Badan untuk sektor perdagangan berisi rincian komponen perhitungan pajak dan informasi akuntansi. Terdapat pengelompokan penjualan, harga pokok penjualan, laba kotor, pendapatan operasional lain, serta biaya operasional yang mencakup beban gaji, penyusutan, bunga, umum, dan denda/pajak. Dokumen juga memuat laba sebelum pajak, koreksi fiskal positif/negatif, tabel aktiva dan pasiva (termasuk utang dan ekuitas), daftar aset serta penyusutan, dan contoh bukti potong periode Agustus–Juli 2025.",{"@graph":51,"@context":98},[52,68,89],{"@type":53,"itemListElement":54},"BreadcrumbList",[55,59,62,65],{"item":56,"name":57,"@type":58,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":60,"name":10,"@type":58,"position":61},"https://docshare.wps.com/id/template/",2,{"item":63,"name":15,"@type":58,"position":64},"https://docshare.wps.com/id/template/formulir/",3,{"item":66,"name":47,"@type":58,"position":67},"https://docshare.wps.com/id/template/spt-annual-corporate-income-tax-trading-balance-sheet-profit-loss-tax-annex/196966/",4,{"url":66,"name":47,"@type":69,"image":70,"author":75,"headline":47,"publisher":78,"fileFormat":81,"inLanguage":45,"description":49,"dateModified":82,"datePublished":83,"encodingFormat":81,"isAccessibleForFree":84,"interactionStatistic":85},"DigitalDocument",{"url":71,"@type":72,"width":73,"height":74},"https://docshare.wps.com/thumbnails/spt-annual-corporate-income-tax-trading-balance-sheet-profit-loss-tax-annex/196966.png","ImageObject",442,249,{"name":76,"@type":77},"Angel","Person",{"url":56,"name":79,"@type":80},"DocShare","Organization","application/pdf","2026-09-16","2026-09-03",true,{"@type":86,"interactionType":87,"userInteractionCount":9},"InteractionCounter",{"@type":88},"ViewAction",{"@type":90,"mainEntity":91},"FAQPage",[92],{"name":93,"@type":94,"acceptedAnswer":95},"Data apa yang tercantum pada bagian bukti potong periode Agustus–Juli 2025?","Question",{"text":96,"@type":97},"Bagian bukti potong memuat NPWP pemotong, jenis pajak (misalnya PPh Pasal 22 dan PPh Pasal 23), nilai DPP, nilai PPh yang dipotong, nomor bukti potong, serta tanggal bukti potong.","Answer","https://schema.org",{"og:url":66,"og:type":100,"og:title":47,"og:site_name":79,"og:description":49},"article",{"robots":102,"canonical":66},"index,follow",{"doc_id":104,"site_id":44},196966,1788463990,{"code":4,"msg":5,"data":107},{"doc_id":104,"user_id":108,"nickname":76,"user_avatar":109,"doc_module":9,"category_id":14,"category_name":15,"doc_title":47,"doc_description":49,"doc_content":110,"file_id":111,"file_url":112,"file_type":113,"file_size":114,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":115,"language":116,"language_code":45,"site_id":44,"html_lang":45,"table_of_contents":117,"faqs":118,"seo_title":119,"seo_description":49,"update_tm":105,"read_time":120},687207412472,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","| RINCIAN | KOMERSIAL | NON OBJEK\u003Cbr>PAJAK | DIKENAKAN PPh\u003Cbr>FINAL | KOREKSI FISKAL\u003Cbr>POSITIF | KOREKSI FISKAL\u003Cbr>NEGATIF | FISKAL | KETERANGAN | KODE\u003Cbr>AKUN |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| PENJUALAN\u003Cbr>Penjualan Domestik-Rupiah\u003Cbr>HARGA POKOK PENJUALAN\u003Cbr>Pembelian\u003Cbr>Persediaan Awal\u003Cbr>Persediaan Akhir\u003Cbr>TOTAL HPP | [5.000.000.000](5.000.000.000)\u003Cbr>500.000.000\u003Cbr>4.500.000.000\u003Cbr>3.500.000.000\u003Cbr>1.500.000.000 |  |  |  |  | [5.000.000.000](5.000.000.000)\u003Cbr>500.000.000\u003Cbr>4.500.000.000\u003Cbr>3.500.000.000\u003Cbr>1.500.000.000 |  | 4002\u003Cbr>5001\u003Cbr>5008\u003Cbr>5009\u003Cbr>5020 |\n| LABA KOTOR | 3.500.000.000 | - | - | - | - | 3.500.000.000 |  |  |\n| PENDAPATAN OPERASIONAL LAIN\u003Cbr>Pendapatan Lainnya-Dividen | 50.000.000 | 50.000.000 |  |  |  | - |  | 4199 |\n| Jumlah Pendapatan Operasional Lain | 50.000.000 | 50.000.000 | - | - | - | - |  |  |\n| BIAYA OPERASIONAL\u003Cbr>Beban Gaji\u003Cbr>Beban Penyusutan Aktiva Tetap\u003Cbr>Beban Bunga\u003Cbr>Beban Umum dan Administrasi\u003Cbr>Beban Denda & Bunga Pajak Penghasilan | 400.000.000\u003Cbr>1.387.500.000\u003Cbr>200.000.000\u003Cbr>50.000.000\u003Cbr>40.000.000 |  |  | 40.000.000 |  | 400.000.000\u003Cbr>1.387.500.000\u003Cbr>200.000.000\u003Cbr>50.000.000\u003Cbr>- | Sesuai Pasal 9 ayat (1) UU PPh | 5311\u003Cbr>5314\u003Cbr>5316\u003Cbr>5322\u003Cbr>5399 |\n| Total Biaya Operasional | 2.077.500.000 | - |  | 40.000.000 | - | 2.037.500.000 |  |  |\n| Pendapatan (Beban) Non Usaha\u003Cbr>Pendapatan Non-Usaha (sewa rukan) Beban Non Operasional | 200.000.000\u003Cbr>20.000.000 |  | 200.000.000 | - |  | -\u003Cbr>20.000.000 | Dikenakan PPh Final | 4599\u003Cbr>5499 |\n| Pendapatan Non Usaha-Bersih | 180.000.000 | - | 200.000.000 | - | - | (20.000.000) |  |  |\n|  |  |  |  |  |  |  |  |  |\n| LABA (RUGI) SEBELUM PAJAK | 1.652.500.000 | 50.000.000 | 200.000.000 | 40.000.000 | - | 1.442.500.000 |  |  |\n|  |  |  |  |  |  |  |  |  |\n\n| AKTIVA | DEBET (Rp) | Kode Akun |  | PASIVA | KREDIT (Rp) | Kode Akun |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| AKTIVA LANCAR |  |  |  | UTANG LANCAR |  |  |  |\n| Kas & Setara Kas | 7.596.500.000 | 1101 |  | Utang Usaha Pihak Ketiga | 2.490.000.000 | \u003Cbr>\u003Cbr>2102 |  |\n| Piutang Usaha Pihak Ketiga | [15.000.000.000](15.000.000.000) | \u003Cbr>1122 |  | Utang Pajak | 10.000.000 | \u003Cbr>\u003Cbr>\u003Cbr>\u003Cbr>2191 |  |\n| Persediaan | 3.500.000.000 | 1401 |  | Beban Yang Masih Harus Dibayar | [2.000.000.000](2.000.000.000) | \u003Cbr>\u003Cbr>2195 |  |\n| Pajak Dibayar Di Muka | 5.500.000 | 1423 |  | Utang Bank Jangka Pendek | [1.000.000.000](1.000.000.000) | \u003Cbr>\u003Cbr>2201 |  |\n| Aset Lancar Lainnya\u003Cbr>Jumlah Aktiva Lancar\u003Cbr>AKTIVA TIDAK LANCAR | 2.500.000.000 | 1499 |  | Liabilitas Jangka Pendek Lainnya\u003Cbr>Jumlah Utang Lancar\u003Cbr>UTANG JANGKA PANJANG | [4.000.000.000](4.000.000.000) | \u003Cbr>\u003Cbr>\u003Cbr>2228 |  |\n|  | 28.602.000.000 |  |  |  | 9.500.000.000 |  |  |\n|  |  |  |  |  |  |  |  |\n| Tanah dan Bangunan | [22.000.000.000](22.000.000.000) | 1523 |  | Utang Bank Jangka Panjang | [6.000.000.000](6.000.000.000) | \u003Cbr>\u003Cbr>2301 |  |\n| Akumulasi Penyusutan Tanah & Bangunan | [2.200.000.000](2.200.000.000) | 1524 |  | Utang Jangka Panjang Pihak Ketiga | [5.000.000.000](5.000.000.000) | \u003Cbr>\u003Cbr>\u003Cbr>2303 |  |\n| Aset Tetap Lainnya\u003Cbr>Akumulasi Penyusutan Aset Tetap Lainnya Investasi Jangka Panjang Lainnya | 1.650.000.000\u003Cbr>575.000.000\u003Cbr>500.000.000 | | 1529\u003Cbr>1530\u003Cbr>1599 | Jumlah Utang Jangka Panjang |  |  |  |\n|  |  |  |  |  | [11.000.000.000](11.000.000.000) |  |  |\n|  |  |  |  |  |  |  |  |\n| Jumlah Aktiva Tidak Lancar |  |  |  | EKUITAS\u003Cbr>Modal\u003Cbr>Laba ditahan | 25.674.500.000\u003Cbr>[2.150.000.000](2.150.000.000) |  | 3102\u003Cbr>3200 |\n|  | 21.375.000.000 |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |\n| TOTAL AKTIVA |  |  |  | Ekuitas Lainnya\u003Cbr>Jumlah Ekuitas\u003Cbr>TOTAL PASIVA | 1.652.500.000 | \u003Cbr>\u003Cbr>\u003Cbr>\u003Cbr>\u003Cbr>3298 |  |\n|  |  |  |  |  | 29.477.000.000 |  |  |\n|  |  |  |  |  |  |  |  |\n|  | 49.977.000.000 |  |  |  | 49.977.000.000 |  |  |\n\n| NO | JENIS AKTIVA | BULAN/TAHUN PEROLEHAN | SATUAN | NILAI\u003Cbr>PEROLEHAN | MASA\u003Cbr>MANFAAT | NILAI BUKU PER\u003Cbr>01 AGT 2024 | PENYUSU","cbCaim5IZQES6Dlu","https://ap.wps.com/l/cbCaim5IZQES6Dlu","pdf",8375316,116,"Indonesian","# Rincian Komersial dan Fiskal\n## Penjualan, HPP, dan Laba Kotor\n## Pendapatan dan Biaya Operasional\n## Laba (Rugi) Sebelum Pajak\n# Tabel Aktiva dan Pasiva\n## Aktiva Lancar dan Tidak Lancar\n## Utang dan Ekuitas\n# Daftar Aset dan Penyusutan\n## Harta Berwujud dan Tanah Bangunan\n# Bukti Potong\n## PPh Pasal 22 dan PPh Pasal 23","[{\"question\":\"Data apa yang tercantum pada bagian bukti potong periode Agustus–Juli 2025?\",\"answer\":\"Bagian bukti potong memuat NPWP pemotong, jenis pajak (misalnya PPh Pasal 22 dan PPh Pasal 23), nilai DPP, nilai PPh yang dipotong, nomor bukti potong, serta tanggal bukti potong.\"}]","SPT Tahunan PPh Badan (Perdagangan) - Lampiran Neraca Laba Rugi Pajak | PDF",41]