{"id":5407,"date":"2026-10-25T22:00:00","date_gmt":"2026-10-25T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5407"},"modified":"2026-10-25T22:00:00","modified_gmt":"2026-10-25T22:00:00","slug":"contoh-laporan-laba-rugi","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/contoh-laporan-laba-rugi\/","title":{"rendered":"Contoh Laporan Laba Rugi Perusahaan dan Cara Membacanya"},"content":{"rendered":"<p><strong>Laporan laba rugi menunjukkan pendapatan, beban, dan laba atau rugi perusahaan dalam satu periode.<\/strong> Strukturnya dimulai dari pendapatan, dikurangi harga pokok penjualan untuk mendapatkan laba kotor, lalu dikurangi beban operasional dan pajak hingga menghasilkan laba bersih.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-08.jpg\" alt=\"Laporan grafik dan tablet di meja, ilustrasi laporan laba rugi\" class=\"aligncenter size-large wp-image-5382\" width=\"735\" height=\"490\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalsatu.id\/blog\/contoh-laporan-laba-rugi\/#Contoh_Laporan_Laba_Rugi\" >Contoh Laporan Laba Rugi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalsatu.id\/blog\/contoh-laporan-laba-rugi\/#Cara_Membacanya\" >Cara Membacanya<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalsatu.id\/blog\/contoh-laporan-laba-rugi\/#Laba_Komersial_vs_Laba_Fiskal\" >Laba Komersial vs Laba Fiskal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalsatu.id\/blog\/contoh-laporan-laba-rugi\/#Pertanyaan_yang_Sering_Diajukan\" >Pertanyaan yang Sering Diajukan<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalsatu.id\/blog\/contoh-laporan-laba-rugi\/#Apa_isi_laporan_laba_rugi\" >Apa isi laporan laba rugi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalsatu.id\/blog\/contoh-laporan-laba-rugi\/#Apa_beda_laba_kotor_dan_laba_bersih\" >Apa beda laba kotor dan laba bersih?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalsatu.id\/blog\/contoh-laporan-laba-rugi\/#Apakah_laba_di_laporan_sama_dengan_dasar_pajak\" >Apakah laba di laporan sama dengan dasar pajak?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalsatu.id\/blog\/contoh-laporan-laba-rugi\/#Seberapa_sering_laporan_laba_rugi_dibuat\" >Seberapa sering laporan laba rugi dibuat?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Contoh_Laporan_Laba_Rugi\"><\/span>Contoh Laporan Laba Rugi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Pos<\/th>\n<th>Tahun 2026<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Pendapatan<\/td>\n<td>Rp2.000.000.000<\/td>\n<\/tr>\n<tr>\n<td>Harga pokok penjualan<\/td>\n<td>(Rp1.200.000.000)<\/td>\n<\/tr>\n<tr>\n<td><strong>Laba kotor<\/strong><\/td>\n<td><strong>Rp800.000.000<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Beban penjualan<\/td>\n<td>(Rp150.000.000)<\/td>\n<\/tr>\n<tr>\n<td>Beban umum dan administrasi<\/td>\n<td>(Rp250.000.000)<\/td>\n<\/tr>\n<tr>\n<td><strong>Laba usaha<\/strong><\/td>\n<td><strong>Rp400.000.000<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Pendapatan dan beban lain<\/td>\n<td>Rp10.000.000<\/td>\n<\/tr>\n<tr>\n<td><strong>Laba sebelum pajak<\/strong><\/td>\n<td><strong>Rp410.000.000<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Beban pajak penghasilan<\/td>\n<td>(Rp90.200.000)<\/td>\n<\/tr>\n<tr>\n<td><strong>Laba bersih<\/strong><\/td>\n<td><strong>Rp319.800.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Beban pajak dalam contoh dihitung sederhana 22% dari laba sebelum pajak. Dalam praktik, pajak dihitung dari laba fiskal setelah koreksi fiskal.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cara_Membacanya\"><\/span>Cara Membacanya<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Margin laba kotor<\/strong> = laba kotor \/ pendapatan = 40%. Menunjukkan efisiensi produksi atau pembelian.<\/li>\n<li><strong>Margin laba usaha<\/strong> = 20%. Menunjukkan efisiensi operasional.<\/li>\n<li><strong>Margin laba bersih<\/strong> = sekitar 16%. Menunjukkan laba akhir untuk pemilik.<\/li>\n<\/ul>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-laba-bersih\/\">Cara Menghitung Laba Bersih<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Laba_Komersial_vs_Laba_Fiskal\"><\/span>Laba Komersial vs Laba Fiskal<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Laba di laporan laba rugi adalah laba komersial. Untuk SPT Tahunan, laba ini disesuaikan dengan koreksi fiskal positif dan negatif sehingga menjadi penghasilan kena pajak.<\/p>\n<p>PT umumnya menyusun laporan keuangan berdasarkan SAK Entitas Privat (SAK EP) yang berlaku sejak 1 Januari 2025 menggantikan SAK ETAP, sedangkan usaha mikro dan kecil dapat memakai SAK EMKM.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pertanyaan_yang_Sering_Diajukan\"><\/span>Pertanyaan yang Sering Diajukan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Apa_isi_laporan_laba_rugi\"><\/span>Apa isi laporan laba rugi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Pendapatan, harga pokok penjualan, beban operasional, pendapatan dan beban lain, pajak, serta laba atau rugi bersih.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_beda_laba_kotor_dan_laba_bersih\"><\/span>Apa beda laba kotor dan laba bersih?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Laba kotor adalah pendapatan dikurangi HPP, laba bersih adalah laba setelah semua beban dan pajak.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_laba_di_laporan_sama_dengan_dasar_pajak\"><\/span>Apakah laba di laporan sama dengan dasar pajak?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tidak selalu. Laba komersial disesuaikan dengan koreksi fiskal untuk menghitung pajak.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Seberapa_sering_laporan_laba_rugi_dibuat\"><\/span>Seberapa sering laporan laba rugi dibuat?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Minimal setahun sekali, tetapi sebaiknya bulanan untuk evaluasi bisnis.<\/p>\n<div class=\"ls-cta\" style=\"border-left:4px solid #0d6efd;background:#f3f7ff;padding:16px 20px;margin:28px 0;border-radius:6px\">\n<p style=\"margin:0 0 8px\"><strong>Ingin Laporan Laba Rugi yang Akurat?<\/strong><\/p>\n<p style=\"margin:0 0 8px\">LegalSatu membantu menyusun pembukuan, laporan keuangan, dan pelaporan pajak perusahaan Anda. Lihat paketnya di <a href=\"https:\/\/legalsatu.id\/jasa-pajak\">layanan jasa pajak LegalSatu<\/a>.<\/p>\n<p style=\"margin:0\"><a href=\"https:\/\/wa.me\/6285218089300?text=Halo%20Admin%20LegalSatu.%20Saya%20ingin%20bantuan%20menyusun%20laporan%20laba%20rugi.%20Saya%20lihat%20dari%20artikel%20blog%20legalsatu.id\"><strong>Konsultasi gratis via WhatsApp<\/strong><\/a> atau lihat seluruh <a href=\"https:\/\/legalsatu.id\/\">layanan LegalSatu<\/a>.<\/p>\n<\/div>\n<div class=\"ls-terkait\">\n<p><strong>Artikel Terkait:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/cara-menghitung-laba-bersih\/\">Cara Menghitung Laba Bersih<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-perseroan-terbatas\/\">Laporan Keuangan Perseroan Terbatas<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/pajak-penghasilan-pt\/\">Pajak Penghasilan PT<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan SAK EP dan UU PPh, per September 2026. Regulasi dan praktik di lapangan dapat berubah atau berbeda antar daerah. Untuk kebutuhan hukum spesifik bisnis Anda, konsultasikan dengan tim legal LegalSatu.<\/p>\n<\/blockquote>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Apa isi laporan laba rugi?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Pendapatan, harga pokok penjualan, beban operasional, pendapatan dan beban lain, pajak, serta laba atau rugi bersih.\"}}, {\"@type\": \"Question\", \"name\": \"Apa beda laba kotor dan laba bersih?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Laba kotor adalah pendapatan dikurangi HPP, laba bersih adalah laba setelah semua beban dan pajak.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah laba di laporan sama dengan dasar pajak?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Tidak selalu. 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