• Jurnal PPh 23

     hendrioye updated 4 years, 5 months ago 2 Members · 4 Posts
  • hendrioye

    Member
    30 May 2018 at 9:24 am

    Salam sejahtera rekans,

    Jika perusahaan mempunyai invoice service fee Rp. 100.000 di bulan maret. lau customer membayar invoice tersebut di bulan april, dipotong pph 23, namun bukti potong baru diserahkan bulan mei. Bagaimanakah jurnal atas service fee tersebut?

  • hendrioye

    Member
    30 May 2018 at 9:24 am
  • nchip

    Member
    30 May 2018 at 9:38 am
    Originaly posted by hendrioye:

    Jika perusahaan mempunyai invoice service fee Rp. 100.000 di bulan maret. lau customer membayar invoice tersebut di bulan april, dipotong pph 23, namun bukti potong baru diserahkan bulan mei. Bagaimanakah jurnal atas service fee tersebut?

    ada 2 kemungkinan rekan:

    jika PPh 23 (kredit pajak) diakui langsung:
    asumsi tidak ada PPN

    dr A/R 98.000
    dr PPh 23 2.000
    cr sales 100.000

    jika PPh 23 (kredit pajak) diakui saat penerimaan bukti potong:
    asumsi tidak ada PPN

    saat invoice terbit

    dr A/R 100.000
    cr Sales 100.000

    saat terima bukti potong
    dr PPh 23 2.000
    cr A/R 2.000

    tergantung mau pilih yang mana.

    salam,

  • hendrioye

    Member
    30 May 2018 at 10:37 am

    thanks rekan nchip

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