Praktek Pajak Bulan Maret April [PDF]

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Nama : Felinka Nadia Oktaviani NIM : 15170212M Mata Kuliah : Praktikum Perpajakan PT DEDE Jurnal Bulan Maret 2011 Tanggal Keterangan Ref Debit 1 Bank NIB 25,769,000 Pendapatan Bunga Beban lain-lain (Beban Administrasi) 50,000 Bank NIB Bank Mandi Deposito Berjangka 5



8



9



11



17



50,000



245,750,000 423,000



Telepon, faks, dan voucher ponsel Kas Besar



311,200



Listrik dan air Kas Besar



594,000



423,000



311,200



594,000



Utang lain-lain Kas Besar Utang Pajak PPh Pasal 23



8,160,000



Utang Pajak PPh Pasal 21/26 Bank NIB



8,345,500



Utang Pajak PPh Pasal 23 Bank NIB



2,005,817



8,000,000 160,000



8,345,500



2,005,817 448,583 448,583



Utang Pajak - PPN Bank NIB



29,970,000



Bank NIB Modal Saham



80,000,000



Piutang Usaha Penjualan



25,769,000



245,750,000



Perjalanan Dinas dan Akomodasi Kas Besar



Utang Pajak PPh Pasal 25/29 Bank NIB



Kredit



29,970,000



80,000,000 2,750,000 2,500,000



PPN Keluaran Beban Pokok Penjualan Persediaan Barang Dagang



250,000 2,500,000 2,500,000



18



Tidak ada jurnal



22



Beban Pokok Penjualan Persediaan Barang Dagang



8,850,000



Kas Besar Piutang Usaha



2,750,000



29



31



Beban Gaji Utang PPh Pasal 21 Bank NIB Beban lain-lain (Pesangon) Kas Besar



8,850,000



2,750,000 114,567,000 2,063,500 112,503,500 12,000,000 12,000,000



Pajak dibayar di muka - PPh 25 Utang Pajak - 25



5,383,000



PPN Keluaran PPN Masukan Utang Pajak - PPN



1,135,000



TOTAL



5,383,000



800,000 335,000 ###



###



Tanggal 1



PT DEDE Jurnal Bulan April 2011 Ref



Keterangan Bank NIB Pendapatan Bunga



Beban lain-lain (Beban Administras Bank NIB 5



6



9



12



14



Debit 18,300,000



18,300,000 50,000 50,000



Perjalanan Dinas dan Akomodasi Kas Besar



400,000



Telepon, faks, dan voucher ponsel Kas Besar



594,000



Listrik dan air Kas Besar



162,000



Utang Usaha Bank NIB



150,000,000



400,000



594,000



162,000



150,000,000



Utang Pajak PPh Pasal 21 Bank NIB



2,063,500



Utang Pajak PPh Pasal 23 Bank NIB



7,932,617



2,063,500



7,932,617



Utang Pajak PPh Pasal 25/29 Bank NIB



448,583



Utang Pajak - PPN Bank NIB



335,000



448,583



335,000



Piutang Usaha Penjualan PPN Keluaran



19,800,000



Beban Pokok Penjualan Persediaan Barang Dagang



16,000,000



Retur Penjualan PPN Keluaran Piutang Usaha



Kredit



18,000,000 1,800,000



16,000,000 9,000,000 900,000 9,900,000



Persediaan Barang Dagang Beban Pokok Penjualan 15



19



20



21



29



30



Utang Pajak PPh Pasal 29 Bank NIB Kas Besar Piutang Usaha Tanah Utang Bank - Bank NIB Modal Saham



8,000,000 8,000,000 31,762,000 31,762,000 9,900,000 9,900,000 800,000,000 300,000,000 500,000,000



Beban lain-lain (Pembelian cat dan Kas Besar



2,800,000



Beban lain-lain (Penggantian peng Kas Besar



3,000,000



Biaya Gaji Utang PPh Pasal 21/26 Bank NIB



2,800,000



3,000,000 113,617,000 2,016,000 111,601,000



Beban lain-lain (Upah pengecatan Kas Besar



1,800,000



Pajak dibayar di muka - PPh 25 Utang Pajak - 25



5,383,000



PPN Keluaran Utang Pajak -PPN TOTAL



1,800,000



5,383,000 900,000 900,000 1,203,147,700



1,203,147,700



DA No. Nama 1 Edson 2 Witjaksono 3 Sabrina 4 Andi 5 Metthew 6 Hans 7 Dobby 8 Margaret 9 Diestri 10 Ester 11 Amos 12 Sugeng 13 Susanto 14 Agus 15 Rosmida 16 Diana 17 Nia 18 Jenny 19 Wawan 20 Budi 21 Hartono 22 Nugroho 23 Lukman 24 Aryanti 25 Henny 26 Erni 27 Vanessa 28 Rita



Status TK/2 K/3 TK/0 K/1 TK/2 K/0 K/1 TK/2 TK/2 TK/0 K/4 K/3 K/3 K/3 TK/0 TK/0 TK/0 TK/0 K/2 K/2 K/2 K/0 K/3 TK/0 TK/0 TK/0 TK/1 TK/0



Jabatan Direktur Utama Mgr. Pembelian dan Persediaa Kabag. Administrasi Pembelia kabag. Gudang Mgr. Pemasaran Kabag. Administrasi Penjualan Kabag. Salesman Mgr. Umum dan Personalia Mgr. Keuangan dan Akuntansi Kabag. Akuntansi Kabag. Keuangan Staf Gudang Staf Gudang Staf Gudang Staf Administrasi Pembelian Staf Administrasi Pembelian Staf Administrasi Pembelian Staf Administrasi Pembelian Salesman Salesman Salesman Salesman Salesman Staf Keuangan Staf Keuangan Staf Akuntansi Kasir Staf Akuntansi



Gaji Pokok 16,000,000 10,000,000 5,000,000 5,000,000 10,000,000 5,000,000 5,000,000 9,600,000 10,400,000 6,000,000 6,000,000 2,000,000 1,600,000 2,000,000 1,000,000 1,580,000 1,900,000 1,740,000 1,560,000 1,700,000 1,000,000 1,760,000 1,300,000 1,840,000 4,000,000 1,920,000 3,600,000 1,760,000 120,260,000



DAFTAR GAJI Biaya Jabatan P. Neto/Bln 500,000 15,500,000 500,000 9,500,000 250,000 4,750,000 250,000 4,750,000 500,000 9,500,000 250,000 4,750,000 250,000 4,750,000 480,000 9,120,000 500,000 9,900,000 300,000 5,700,000 300,000 5,700,000 100,000 1,900,000 80,000 1,520,000 100,000 1,900,000 50,000 950,000 79,000 1,501,000 95,000 1,805,000 87,000 1,653,000 78,000 1,482,000 85,000 1,615,000 50,000 950,000 88,000 1,672,000 65,000 1,235,000 92,000 1,748,000 200,000 3,800,000 96,000 1,824,000 180,000 3,420,000 88,000 1,672,000 5,693,000



114,567,000



P. Neto/Thn 186,000,000 114,000,000 57,000,000 57,000,000 114,000,000 57,000,000 57,000,000 109,440,000 118,800,000 68,400,000 68,400,000 22,800,000 18,240,000 22,800,000 11,400,000 18,012,000 21,660,000 19,836,000 17,784,000 19,380,000 11,400,000 20,064,000 14,820,000 20,976,000 45,600,000 21,888,000 41,040,000 20,064,000



PTKP 63,000,000 72,000,000 54,000,000 63,000,000 63,000,000 58,500,000 63,000,000 63,000,000 63,000,000 54,000,000 72,000,000 72,000,000 72,000,000 72,000,000 54,000,000 54,000,000 54,000,000 54,000,000 67,500,000 67,500,000 67,500,000 58,500,000 72,000,000 54,000,000 54,000,000 54,000,000 58,500,000 54,000,000



1,374,804,000



1,728,000,000



PKP 123,000,000 42,000,000 3,000,000 (6,000,000) 51,000,000 (1,500,000) (6,000,000) 46,440,000 55,800,000 14,400,000 (3,600,000) (49,200,000) (53,760,000) (49,200,000) (42,600,000) (35,988,000) (32,340,000) (34,164,000) (49,716,000) (48,120,000) (56,100,000) (38,436,000) (57,180,000) (33,024,000) (8,400,000) (32,112,000) (17,460,000) (33,936,000) (353,196,000)



PPh21/Thn 13,450,000 2,100,000 150,000 nihil 2,650,000 nihil nihil 2,322,000 3,370,000 720,000 nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil 24,762,000



PPh21/Bln 1,120,833.33 175,000 12,500 nihil 220,833.33 nihil nihil 193,500 280,833.33 60,000 nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil 2,063,500.00



DA No. Nama 1 Edson 2 Witjaksono 3 Sabrina 4 Andi 5 Metthew 6 Hans 7 Dobby 8 Margaret 9 Diestri 10 Noni 11 Amos 12 Sugeng 13 Susanto 14 Agus 15 Rosmida 16 Diana 17 Nia 18 Jenny 19 Wawan 20 Budi 21 Hartono 22 Nugroho 23 Lukman 24 Aryanti 25 Henny 26 Erni 27 Vanessa 28 Rita



Status TK/2 K/3 TK/0 K/1 TK/2 K/0 K/1 TK/2 TK/2 TK/0 K/4 K/3 K/3 K/3 TK/0 TK/0 TK/0 TK/0 K/2 K/2 K/2 K/0 K/3 TK/0 TK/0 TK/0 TK/1 TK/0



Jabatan Direktur Utama Mgr. Pembelian dan Persediaan Kabag. Administrasi Pembelian kabag. Gudang Mgr. Pemasaran Kabag. Administrasi Penjualan Kabag. Salesman Mgr. Umum dan Personalia Mgr. Keuangan dan Akuntansi Kabag. Akuntansi Kabag. Keuangan Staf Gudang Staf Gudang Staf Gudang Staf Administrasi Pembelian Staf Administrasi Pembelian Staf Administrasi Pembelian Staf Administrasi Pembelian Salesman Salesman Salesman Salesman Salesman Staf Keuangan Staf Keuangan Staf Akuntansi Kasir Staf Akuntansi



Gaji Pokok



16,000,000 10,000,000 5,000,000 5,000,000 10,000,000 5,000,000 5,000,000 9,600,000 10,400,000 5,000,000 6,000,000 2,000,000 1,600,000 2,000,000 1,000,000 1,580,000 1,900,000 1,740,000 1,560,000 1,700,000 1,000,000 1,760,000 1,300,000 1,840,000 4,000,000 1,920,000 3,600,000 1,760,000 119,260,000



DAFTAR GAJI Biaya Jabatan P. Neto/Bln



500,000 500,000 250,000 250,000 500,000 250,000 250,000 480,000 500,000 250,000 300,000 100,000 80,000 100,000 50,000 79,000 95,000 87,000 78,000 85,000 50,000 88,000 65,000 92,000 200,000 96,000 180,000 88,000



15,500,000 9,500,000 4,750,000 4,750,000 9,500,000 4,750,000 4,750,000 9,120,000 9,900,000 4,750,000 5,700,000 1,900,000 1,520,000 1,900,000 950,000 1,501,000 1,805,000 1,653,000 1,482,000 1,615,000 950,000 1,672,000 1,235,000 1,748,000 3,800,000 1,824,000 3,420,000 1,672,000



5,643,000



113,617,000



P. Neto/Thn



186,000,000 114,000,000 57,000,000 57,000,000 114,000,000 57,000,000 57,000,000 109,440,000 118,800,000 57,000,000 68,400,000 22,800,000 18,240,000 22,800,000 11,400,000 18,012,000 21,660,000 19,836,000 17,784,000 19,380,000 11,400,000 20,064,000 14,820,000 20,976,000 45,600,000 21,888,000 41,040,000 20,064,000 ###



PTKP



PKP



63,000,000 72,000,000 54,000,000 63,000,000 63,000,000 58,500,000 63,000,000 63,000,000 63,000,000 54,000,000 72,000,000 72,000,000 72,000,000 72,000,000 54,000,000 54,000,000 54,000,000 54,000,000 67,500,000 67,500,000 67,500,000 58,500,000 72,000,000 54,000,000 54,000,000 54,000,000 58,500,000 54,000,000



123,000,000 42,000,000 3,000,000 (6,000,000) 51,000,000 (1,500,000) (6,000,000) 46,440,000 55,800,000 3,000,000 (3,600,000) (49,200,000) (53,760,000) (49,200,000) (42,600,000) (35,988,000) (32,340,000) (34,164,000) (49,716,000) (48,120,000) (56,100,000) (38,436,000) (57,180,000) (33,024,000) (8,400,000) (32,112,000) (17,460,000) (33,936,000)



### (364,596,000)



PPh21/Thn



13,450,000 2,100,000 150,000 nihil 2,650,000 nihil nihil 2,322,000 3,370,000 150,000 nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil 24,192,000



PPh21/Bln



1,120,833.33 175,000 12,500 nihil 220,833.33 nihil nihil 193,500 280,833.33 12,500 nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil nihil 2,016,000.00