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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