Tabel PPN PT. Maspina [PDF]

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a. Jurnal No. Tanggal 1 1-Jun Persediaan PPN-M



Uraian



Debet 650,000,000 65,000,000



Kas 2



2-Jun Kas



715,000,000 935,000,000



Penjualan PPN-K HPP



850,000,000 85,000,000 650,000,000



Persediaan 3



3-Jun Piutang Usaha



650,000,000 825,000,000



Penjualan PPN-K HPP



750,000,000 75,000,000 600,000,000



Persediaan 4



4-Jun Persediaan PPN-M



600,000,000 250,000,000 25,000,000



Kas 5



5-Jun Kas



275,000,000 495,000,000



Uang Muka PPN-K 6



6-Jun Retur Penjualan PPN-K



450,000,000 45,000,000 300,000,000 30,000,000



Piutang Usaha Persediaan



330,000,000 200,000,000



HPP 7



8-Jun Kas



200,000,000 687,500,000



Penjualan PPN-K PPnBM HPP



550,000,000 55,000,000 82,500,000 400,000,000



Persediaan 8



9-Jun Beban Sumbangan



400,000,000 6,600,000



Persediaan PPN-K 9



10-Jun Kas Uang Muka PPh 22 PPN Keluaran



6,000,000 600,000 98,500,000 1,500,000 10,000,000



Penjualan PPN Keluaran HPP



100,000,000 10,000,000 80,000,000



Persediaan 10



Kredit



12-Jun Beban Sewa PPN-M



80,000,000 36,000,000 3,600,000



Utang PPh 23 Kas



720,000 38,880,000



11



15-Jun Persediaan Prepaid Tax-22 PPN Import



223,750,000 5,312,500 21,250,000 Kas



12



18-Jun Biaya Jasa PPN-M



250,312,500 35,000,000 3,500,000



Utang PPH 21 Kas 13



22-Jun Kas



875,000 37,625,000 102,550,000



Penjualan PPN-K HPP



102,550,000 0 80,000,000



Persediaan 14



25-Jun Beban Jasa PPN-M



80,000,000 7,500,000 750,000



Utang PPH 23 Kas 15



28-Jun Beban Jasa



150,000 8,100,000 9,318,000



Utang PPh 23 Kas



186,360 9,131,640



PPN -KB = 230.600.000 -119.100.00 = 98.750.000 PPN-K



230,600,000 PPN-M U/M PPN - Mei Utang PPN



119,100,000 12,750,000 98,750,000



PPN-K



PPN-M



PPnBM



PPh 21



PPh 23



65,000,000



85,000,000



75,000,000



25,000,000



45,000,000 -



30,000,000



55,000,000 82,500,000



600,000



-



10,000,000 10,000,000



3,600,000 720,000



21,250,000



3,500,000 875,000



0



750,000 150,000



186,360 230,600,000



119,100,000



82,500,000



875,000



1,056,360



Perhitungan PPN-M = 10% x 650.000.000 = 65.000.000



PPN-K = 10% x 850.000.000 = 85.000.000



PPN-K = 10% x 750.000.000 = 75.000.000



DPP = 100/110 x 275.000.000 = 250.000.000 PPN-M = 10% x 250.000.000 = 25.000.000 DPP = 100/110 x 495.000.000 = 450.000.000 PPN-K = 10% x 450.000.000 = 45.000.000 DPP = 100/110 x 330.000.000 = 300.000.000 PPN-K = 10% x 300.000.000 = 30.000.000



DPP = 100/125(10%+15%) x 687.500.000 = 550.000.000 PPN-K = 10% x 550.000.000 = 55.000.000 PPnBM = 15% x550.000.000 = 82.500.000



Termasuk pemberiancuma-cuma PPN-K = 10% x 6.000.000 = 600.000



PPN-M = 10% x 36.000.000 = 3.600.000 Utang PPh 23 = 2% x 36.000.000 = 720.000



Nilai Impor = CIF ( $12.500 x 14.600) + BM (30.000.000) = 212.500.000 PPh 22 = 2,5 % x 212.500.000 = 5.312.500 PPN = 10% X 212.500.000 = 21.250.000 Persediaan = ($12.500 x Rp 14.700) + Rp 30.000.000+ Rp 10.000.000 Imbalan Jasa = 100/110 x 38.500.000 = 35.000.000 DPP = 35.000.000 x 50% = 17.500.000 PPh 21 = 5% x 17.500.000 = 875.000 Kas = 7.000 x 14.650 = 102.550.000 PPN = 0% x 7.000 x 14.650 = 0 DPP = 100/110 x 8.250.000 = PPN = 10% x 7.500.000 = PPh 23 = 2% x 7.500.000 =



DPP = 100/110 x 10.250.000 = PPh 23 = 2% x 9.318.000 =



7,500,000 750,000 150,000



9,318,181.82 186,360