jurnal impor, PPN dibebaskan

jurnal impor, PPN dibebaskan
extrupack updated 14 years ago 3 Members · 4 Posts
Akuntansi Pajak
Cliven
Member
22 October 2010 at 9:14 am
Cliven
Member
22 October 2010 at 9:14 am
rekan saya mau tanya mengenai jurnal yang diperlukan….misal kalau kita impor dengan CIF 10.000, BM 20%, asumsi kurs KMK 9.000…tetapi PPN dibebaskan…bagaimana jurnalnya??
salam
jare
Member
29 October 2010 at 2:34 pm
barang yg diimpor Fix assets apa current assets…? terus perusahaan anda sudah punya API apa NON API ?
klo fix assets
CIF = 90.000.000
bm = 18.000.000
pph 22 = 2,5% x 108.000.000 = 2.700.000
pembelian 90.000.000 (dr)
bea masuk 18.000.000 (dr)
pph 22 2.700.000 ( dr )
kas ( cr )
kl current assets
persediaan 108.000.000 ( dr )
pph 22 2.700.000 ( dr )
kas 110.700.000 ( cr )
CMIIW
salam
extrupack
Member
29 October 2010 at 3:30 pm
pembelian 90.000.000
PPh 22 18.000.000
kas/utang 108.000.000

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