NAMA : Nadia Uly Azmia

NIM : 135020301111007
Kelas : CB-AK 2
P 19-4
1.Equipment was acquire in
early January for $
300.000.Straight line
depreciation over a 5 years
life is used,with no residual
value.For tax
purposes,Shinault used a 30
% rate to calculate
depreciation

Merupakan perbedaan Temporer karena :

Depresiasi menurut Akuntansi = 60.000
Depresiasi menurut Pajak = 90.000 .Ada selisih
sebesar 30.000

2. Interest revenue on
governmental bonds totaled
$4.000

Termasuk perbedaan Permanen, dapat dilihat pada

Illustrartion 19-24 halaman 966 ttg contoh
perbedaan permanen

3. Products warranties were

estimated to be $ 50.000 in
2015. Actual repair and labor Merupakan perbedaan Temporer karena termasuk
costs related to the
product warranties .estimasi = 50.000 .biaya
warranties in 2015 were $
aktual = 10.000 . Ada selisih sebesar 40.000
10.000. The remainder is
estimated to be paid evenly in
2016 and 2017
4. Sales on an accrual basis
were $ 100.000.For tax
purposes, $ 75.000 was
recorded on the installment
sales method

Merupakan perbedaan Temporer .karena penjualan

100.000 dicatat akrual basis .dan instalasi 75.000
cash basis .sehingga ada selisih 25.00 sebagai
deffered tax liability.

5. Fines incurred for pollution

violations were $ 4.200

Termasuk perbedaan Permanen, dapat dilihat pada

illustration 19-24

6. Pretax financial income was

$ 750.000. The tax rate is 30 informasi tambahan
%

(a)
Schedule of Pretax Financial Income
and Taxable Income for 2010
Pretax financial income.........................................................................$750,000
Permanent differences
Bond interest revenue.......................................................................(4,000)
Pollution fines................................................................................. 4,200
750,200
Temporary differences
Depreciation expense...................................................................(30,000)*
Installment sales ($100,000 $75,000).........................................(25,000)
Warranty expense ($50,000 $10,000)........................................... 40,000
Taxable income ............................................................................$735,200
* Depreciation for books ($300,000/5)
Depreciation tax return ($300,000 X 30%)
Difference

=
=

The income tax payable for 2010 is as follows:

Taxable income..............................................................
Tax rate...........................................................................
Income tax payable........................................................

$60,000
90,000
$30,000

$735,200
X 30%
$220,560

Perhitungan Deffered Income Taxes untuk 2015 adalah :

Temporary differences
Depreciation expense
Installment sales ($100,000 $75,000)
Warranty expense ($50,000 $10,000)

$(30,000) X 30% = $(9,000) DTL

(25,000) X 30% = (7,500) DTL
40,000 X 30% = 12,000 DTA

(b)
Jurnal untuk mencatat income tax payable, income tax expense dan deffered income taxes adalah
Income Tax Expense.........................................................................225,060*
Deferred Tax Asset............................................................................12,000
Deferred Tax Liability ($9,000 + $7,500).................................
Income Tax Payable..................................................................
*Deferred tax expense for 2015
(from deferred tax liability) ($9,000 + $7,500)..............................
Deferred tax benefit for 2015
(from deferred tax asset)............................................................
Net deferred tax expense for 2015....................................................
Current tax expense for 2015
(income tax payable).................................................................
Income tax expense for 2015............................................................

16,500
220,560

$ 16,500
(12,000)
4,500
220,560
$225,060