PROBLEM 19-2(a) Before deferred tax

PROBLEM 19-2

(a) Before deferred taxes can be computed, the amount of temporary dif-ference originating (reversing) each period and the resulting cumulative temporary difference at each year-end must be computed:
2010 2011 2012 2013
Pretax financial income €290,000 €320,000 €350,000 (€420,000
Nondeductible expense 30,000 30,000 30,000 30,000
Subtotal 320,000 350,000 380,000 (450,000
Taxable income 180,000 225,000 260,000 560,000
Temporary difference originating (reversing)
€140,000
€125,000
€120,000 (
€(110,000)

Cumulative Temporary Difference At End of Year
2010 €140,000
2011 €265,000 (€140,000 + €125,000)
2012 €385,000 (€265,000 + €120,000)
2013 €275,000 (€385,000 – €110,000)

Because the temporary difference causes pretax financial income to exceed taxable income in the period it originates, the temporary differ¬ence will cause future taxable amounts.

Taxable income for 2010 €180,000
Enacted tax rate for 2010 X 35%
Current tax expense for 2010 (Income tax payable) € 63,000

2010

Income Tax Expense 112,000
Income Tax Payable 63,000
Deferred Tax Liability 49,000

PROBLEM 19-2 (Continued)

The deferred taxes at the end of 2010 would be computed as follows:

Temporary Difference Future Taxable (Deductible) Amounts Tax Rate Deferred Tax
(Asset) Liability
Depreciation €140,000 35% €49,000

Deferred tax liability at the end of 2010 € 49,000
Deferred tax liability at the beginning of 2010 0
Deferred tax expense for 2010 (increase in
deferred tax liability) € 49,000

Deferred tax expense for 2010 € 49,000
Current tax expense for 2010 (Income tax payable) 63,000
Income tax expense for 2010 €112,000

2011

Income Tax Expense 7,000*
Deferred Tax Liability 7,000
(To record the adjustment for the
increase in the enacted tax rate)

Income Tax Expense 140,000
Income Tax Payable 90,000
Deferred Tax Liability 50,000
(To record income taxes for 2011)

*The adjustment due to the change in the tax rate is computed as
follows:

Cumulative temporary difference at the end
of 2010 €140,000
Newly enacted tax rate for future years X 40%
Adjusted balance of deferred tax liability
at the end of 2010 56,000
Current balance of deferred tax liability (49,000)
Adjustment due to increase in enacted tax rate € 7,000

PROBLEM 19-2 (Continued)

Taxable income for 2011 €225,000
Enacted tax rate 40%
Current tax expense for 2011 (Income tax payable) € 90,000

The deferred taxes at December 31, 2011, are computed as follows:

Temporary Difference Future Taxable (Deductible) Amounts Tax Rate Deferred Tax
(Asset) Liability
Depreciation €265,000 40% €106,000

Deferred tax liability at the end of 2011 €106,000
Deferred tax liability at the beginning of 2011
after adjustment (56,000)
Deferred tax expense for 2011 exclusive of
adjustment due to change in tax rate (increase
in deferred tax liability) € 50,000

Deferred tax expense for 2011 € 50,000
Current tax expense for 2011 (Income tax payable) 90,000
Income tax expense (total) for 2011, exclusive
of adjustment due to change in tax rate €140,000

2012

Income Tax Expense 152,000
Income Tax Payable 104,000
Deferred Tax Liability 48,000

Taxable income for 2012 €260,000
Enacted tax rate X 40%
Current tax expense for 2012 (Income tax payable) €104,000

The deferred taxes at December 31, 2012, are computed as follows:

Temporary Difference Future Taxable (Deductible) Amounts Tax Rate Deferred Tax
(Asset) Liability
Depreciation €385,000 40% €154,000

PROBLEM 19-2 (Continued)

Deferred tax liability at the end of 2012 €154,000
Deferred tax liability at the beginning of 2012 106,000
Deferred tax expense for 2012 (increase in
deferred tax liability) € 48,000

Deferred tax expense for 2012 € 48,000
Current tax expense for 2012 (Income tax payable) 104,000
Income tax expense for 2012 €152,000

2013

Income Tax Expense 180,000
Deferred Tax Liability 44,000
Income Tax Payable 224,000

Taxable income for 2013 €560,000
Enacted tax rate X 40%
Current tax expense for 2013 (Income tax payable) €224,000

The deferred taxes at December 31, 2013, are computed as follows:

Temporary Difference Future Taxable (Deductible) Amounts Tax Rate Deferred Tax
(Asset) Liability
Depreciation €275,000 40% €110,000

Deferred tax liability at the end of 2013 € 110,000
Deferred tax liability at the beginning of 2013 (154,000)
Deferred tax benefit for 2013 (decrease in
deferred tax liability) € (44,000)

Deferred tax benefit for 2013 € (44,000)
Current tax expense for 2013 (Income tax payable) 224,000
Income tax expense for 2013 € 180,000

(b) 2011

Income before income taxes €320,000
Income tax expense
Current €90,000
Deferred 50,000
Adjustment due to change in tax rate 7,000 147,000
Net income €173,000

PROBLEM 19-2

(a) Before deferred taxes can be computed, the amount of temporary dif-ference originating (reversing) each period and the resulting cumulative temporary difference at each year-end must be computed: 
 2010 2011 2012 2013
Pretax financial income €290,000 €320,000 €350,000 (€420,000
Nondeductible expense  30,000  30,000  30,000  30,000
Subtotal 320,000 350,000 380,000 (450,000
Taxable income  180,000  225,000  260,000  560,000
Temporary difference originating (reversing) 
€140,000 
€125,000 
€120,000 (
€(110,000)

Cumulative Temporary Difference At End of Year 
2010 €140,000 
2011 €265,000 (€140,000 + €125,000)
2012 €385,000 (€265,000 + €120,000)
2013 €275,000 (€385,000 – €110,000)

Because the temporary difference causes pretax financial income to exceed taxable income in the period it originates, the temporary differ¬ence will cause future taxable amounts.

Taxable income for 2010 €180,000
 Enacted tax rate for 2010 X 35%
 Current tax expense for 2010 (Income tax payable) € 63,000

2010

Income Tax Expense 112,000
 Income Tax Payable 63,000
 Deferred Tax Liability 49,000

PROBLEM 19-2 (Continued)

The deferred taxes at the end of 2010 would be computed as follows:

Temporary Difference Future Taxable (Deductible) Amounts Tax Rate Deferred Tax
 (Asset) Liability
Depreciation €140,000 35% €49,000

Deferred tax liability at the end of 2010 € 49,000
 Deferred tax liability at the beginning of 2010  0 
 Deferred tax expense for 2010 (increase in
  deferred tax liability) € 49,000

Deferred tax expense for 2010 € 49,000
 Current tax expense for 2010 (Income tax payable)  63,000
 Income tax expense for 2010 €112,000

2011

Income Tax Expense  7,000*
 Deferred Tax Liability  7,000
  (To record the adjustment for the
  increase in the enacted tax rate)

Income Tax Expense 140,000
 Income Tax Payable 90,000
 Deferred Tax Liability 50,000
  (To record income taxes for 2011)

*The adjustment due to the change in the tax rate is computed as 
follows:

Cumulative temporary difference at the end
  of 2010 €140,000
 Newly enacted tax rate for future years X 40%
 Adjusted balance of deferred tax liability
  at the end of 2010 56,000
 Current balance of deferred tax liability  (49,000)
 Adjustment due to increase in enacted tax rate € 7,000
 
PROBLEM 19-2 (Continued)

Taxable income for 2011 €225,000
 Enacted tax rate 40%
 Current tax expense for 2011 (Income tax payable) € 90,000

The deferred taxes at December 31, 2011, are computed as follows:

Temporary Difference Future Taxable (Deductible) Amounts Tax Rate Deferred Tax
 (Asset) Liability
Depreciation €265,000 40% €106,000

Deferred tax liability at the end of 2011 €106,000
 Deferred tax liability at the beginning of 2011
  after adjustment  (56,000) 
 Deferred tax expense for 2011 exclusive of
  adjustment due to change in tax rate (increase
  in deferred tax liability) € 50,000

Deferred tax expense for 2011 € 50,000
 Current tax expense for 2011 (Income tax payable)  90,000
 Income tax expense (total) for 2011, exclusive
  of adjustment due to change in tax rate €140,000

2012

Income Tax Expense 152,000
 Income Tax Payable 104,000
 Deferred Tax Liability  48,000

Taxable income for 2012 €260,000
 Enacted tax rate X 40%
 Current tax expense for 2012 (Income tax payable) €104,000

The deferred taxes at December 31, 2012, are computed as follows:

Temporary Difference Future Taxable (Deductible) Amounts Tax Rate Deferred Tax
 (Asset) Liability
Depreciation €385,000 40% €154,000

PROBLEM 19-2 (Continued)

Deferred tax liability at the end of 2012 €154,000
 Deferred tax liability at the beginning of 2012  106,000 
 Deferred tax expense for 2012 (increase in
  deferred tax liability) € 48,000

Deferred tax expense for 2012 € 48,000
 Current tax expense for 2012 (Income tax payable)  104,000
 Income tax expense for 2012 €152,000

2013

Income Tax Expense 180,000
 Deferred Tax Liability  44,000
 Income Tax Payable 224,000

Taxable income for 2013 €560,000
 Enacted tax rate X 40%
 Current tax expense for 2013 (Income tax payable) €224,000

The deferred taxes at December 31, 2013, are computed as follows:

Temporary Difference Future Taxable (Deductible) Amounts Tax Rate Deferred Tax
 (Asset) Liability
Depreciation €275,000 40% €110,000

Deferred tax liability at the end of 2013 € 110,000
 Deferred tax liability at the beginning of 2013  (154,000)
 Deferred tax benefit for 2013 (decrease in
  deferred tax liability) € (44,000)

Deferred tax benefit for 2013 € (44,000)
 Current tax expense for 2013 (Income tax payable)  224,000
 Income tax expense for 2013  € 180,000

(b) 2011

Income before income taxes €320,000
 Income tax expense
 Current €90,000
 Deferred  50,000
 Adjustment due to change in tax rate  7,000  147,000
 Net income €173,000

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MASALAH 19-2() sebelum pajak tangguhan bisa dihitung, jumlah sementara dif-berlangsungnya konprensi Tokyo berasal (membalikkan) setiap periode dan perbedaannya sementara kumulatif yang dihasilkan pada akhir setiap tahun harus dihitung: 2010 2011 2012 2013Sebelum pajak pendapatan keuangan €290.000 €320.000 €350.000 (€420.000Nondeductible biaya 30.000 30.000 30.000 30.000Subtotal 320.000 350.000 380.000 (450.000Penghasilan kena pajak 180.000 225.000 560.000 260.000Sementara perbedaan berasal (membalikkan) €140.000 €125.000 €120.000)€(110,000) Kumulatif sementara perbedaan pada akhir tahun 2010 €140.000 2011 265.000 € (€140.000 + €125.000)2012. 385.000 € (€265.000 + €120.000)2013 275.000 € (€. 385.000-€110,000) Karena perbedaan sementara menyebabkan sebelum pajak pendapatan keuangan melebihi penghasilan kena pajak pada periode itu berasal, differ¬ence sementara akan menyebabkan jumlah kena masa depan. Penghasilan kena pajak untuk 2010 €180.000 Tarif pajak ditetapkan untuk 2010 X 35% Saat ini biaya pajak untuk tahun 2010 (pajak penghasilan) € 63.000 orang 2010 Pajak penghasilan biaya 112.000 Pajak penghasilan dibayarkan 63.000 orang Kewajiban pajak tangguhan 49.000 MASALAH 19-2 (lanjutan) Pajak yang ditangguhkan pada akhir 2010 akan dihitung sebagai berikut:Tarif pajak sementara perbedaan masa depan pajak (dikurangkan) jumlah pajak yang ditangguhkan (Asset) Tanggung jawabDepresiasi €140.000 35% €49.000 Kewajiban pajak tangguhan pada akhir 2010 € 49.000 Ditangguhkan kewajiban pajak di awal tahun 2010 0 Biaya pajak tangguhan untuk 2010 (peningkatan ditangguhkan kewajiban pajak) € 49.000 Biaya pajak tangguhan untuk 2010 € 49.000 Saat ini biaya pajak untuk tahun 2010 (pajak penghasilan) 63.000 orang Beban pajak penghasilan untuk 2010 112.000 € 2011 Pajak penghasilan biaya 7.000 * Kewajiban pajak tangguhan 7.000 (Untuk merekam penyesuaian untuk meningkatkan tarif pajak ditetapkan) Pajak penghasilan biaya 140.000 Pajak penghasilan dibayarkan 90.000 Kewajiban pajak tangguhan 50.000 (Untuk merekam pajak penghasilan untuk 2011) Penyesuaian akibat perubahan tarif pajak dihitung sebagai berikut: Kumulatif sementara perbedaan pada akhir dari 140.000 € 2010 Tarif pajak baru ditetapkan untuk tahun-tahun mendatang X 40% Disesuaikan saldo kewajiban pajak tangguhan pada akhir 2010 56.000 Saldo kewajiban pajak tangguhan (49.000) Penyesuaian karena peningkatan diundangkan pajak menilai € 7,000 per MASALAH 19-2 (lanjutan) Penghasilan kena pajak untuk 2011 €225.000 Pajak ditetapkan tingkat 40% Saat ini biaya pajak untuk 2011 (pajak penghasilan) € 90.000 Pajak yang ditangguhkan pada Desember 31, 2011, dihitung sebagai berikut:Tarif pajak sementara perbedaan masa depan pajak (dikurangkan) jumlah pajak yang ditangguhkan (Asset) Tanggung jawabDepresiasi €265.000 40% €106,000 Kewajiban pajak tangguhan pada akhir 2011 106,000 € Kewajiban pajak tangguhan di awal tahun 2011 setelah penyesuaian (56.000) Biaya pajak tangguhan untuk 2011 termasuk penyesuaian karena perubahan tarif pajak (peningkatan di ditangguhkan kewajiban pajak) € 50.000 Biaya pajak tangguhan untuk 2011 € 50.000 Saat ini biaya pajak untuk 2011 (pajak penghasilan) 90.000 Pajak penghasilan biaya (total) untuk tahun 2011, eksklusif penyesuaian karena perubahan dalam pajak menilai €140.000 2012 Pajak penghasilan biaya 152,000 Pajak penghasilan 104.000 dibayarkan Kewajiban pajak tangguhan 48.000 Penghasilan kena pajak untuk 2012 €260.000 Tarif pajak yang diundangkan X 40% Saat ini biaya pajak untuk 2012 (pajak penghasilan) €104.000 Pajak yang ditangguhkan pada tanggal 31 Desember 2012, dihitung sebagai berikut:Tarif pajak sementara perbedaan masa depan pajak (dikurangkan) jumlah pajak yang ditangguhkan (Asset) Tanggung jawabDepresiasi €. 385.000 40% €154,000 MASALAH 19-2 (lanjutan) Kewajiban pajak tangguhan pada akhir 2012 154,000 € Kewajiban pajak tangguhan pada awal 2012 106,000 Biaya pajak tangguhan untuk 2012 (peningkatan ditangguhkan kewajiban pajak) € 48.000 Biaya pajak tangguhan untuk 2012 48.000 € Saat ini biaya pajak untuk 2012 (pajak penghasilan) 104.000 Beban pajak penghasilan untuk 2012 152,000 € 2013 Pajak penghasilan biaya 180.000 Kewajiban pajak tangguhan 44.000 orang Pajak penghasilan dibayarkan 224.000 Penghasilan kena pajak untuk tahun 2013 €560.000 Tarif pajak yang diundangkan X 40% Saat ini biaya pajak untuk 2013 (pajak penghasilan) €224.000 Pajak yang ditangguhkan pada tanggal 31 Januari 2013, dihitung sebagai berikut:Tarif pajak sementara perbedaan masa depan pajak (dikurangkan) jumlah pajak yang ditangguhkan (Asset) Tanggung jawabDepresiasi €275.000 40% €110.000 Kewajiban pajak tangguhan pada akhir 2013 € 110.000 Kewajiban pajak tangguhan di awal tahun 2013 (154,000) Manfaat pajak tangguhan 2013 (penurunan kewajiban pajak tangguhan) € (44.000) Manfaat pajak tangguhan untuk 2013 € (44.000) Saat ini biaya pajak untuk 2013 (pajak penghasilan) 224.000 Beban pajak penghasilan untuk tahun 2013 € 180.000(b) 2011 Pendapatan sebelum pajak pendapatan €320.000 Pajak penghasilan Saat ini €90.000 Ditangguhkan 50.000 Penyesuaian karena perubahan dalam pajak menilai 7.000 147,000 Pendapatan bersih €173,000

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