Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Maret 2016 |
| Nomor Soal |
: |
2 |
SOAL
Perusahaan asuransi jiwa Sahabat Risiko membeli real estate dengan rincian sebagai berikut:
Purchase Price…………………………………………………….. Rp 10.000.000.000
Title insurance premium…………………………………………….. Rp100.000.000
Legal fees of purchase……………………………………………….. Rp150.000.000
Taxes paid by seller at outset of tax period…………………….. Rp300.000.000
Apabila diasumsikan 2/3 dari tax period telah berlalu ketika perusahaan asuransi membeli real estate ini, maka perusahaan asuransi tersebut harus mengembalikan 1/3 nya kepada penjual. Journal entry untuk transaksi pembelian real estate ini adalah:
- Cash…………………………………………….. 10.350.000.000
Real estate…………………………………………….. 10.250.000.000
Real estate taxes…………………………………………. 100.000.000
- Real estate……………………………………..10.550.000.000
Cash………………………………………………………..10.550.000.000
- Real estate…………………………………….. 10.250.000.000
Real estate taxes………………………………… 200.000.000
Cash………………………………………………………. 10.450.000.000
- Real estate…………………………………….. 10.250.000.000
Real estate taxes…………………………………. 100.000.000
Cash……………………………………………………….. 10.350.000.000
| Diketahui |
- Purchase Price Rp 10.000.000.000
- Title insurance premium Rp100.000.000
- Legal fees of purchase Rp150.000.000
- Taxes paid by seller at outset of tax period Rp300.000.000
|
| Rumus yang digunakan |
Nilai Real Estate = Purchase Price+ Title Insurance Premium+Legal Fees of Purchase
Pajak Real Estate \(= {\rm{ }}\frac{{1{\rm{ }}}}{3}x\) Taxes Paid by Seller at Outset of Tax Period |
| Proses pengerjaan |
Nilai Real Estate = Purchase Price+ Title Insurance Premium+Legal Fees of Purchase
Nilai Real Estate \(= Rp{\rm{ }}10.000.000.000 + Rp100.000.000 + Rp150.000.000 = {\rm{ }}Rp10.250.000.000\)
Pajak Real Estate \(= {\rm{ }}\frac{{1{\rm{ }}}}{3}x\) Taxes Paid by Seller at Outset of Tax Period
Pajak Real Estate \(= {\rm{ }}\frac{{1{\rm{ }}}}{3}xRp300.000.000 = Rp100.000.000\)
Maka journal entry untuk transaksi ini adalah:
Real estate…………………………………….. 10.250.000.000
Real estate taxes………………………………….100.000.000
Cash…………………………………………………….. 10.350.000.000 |
| Jawaban |
d. Real estate…………………………………….. 10.250.000.000
Real estate taxes………………………………….100.000.000
Cash…………………………………………………….. 10.350.000.000 |
