Media Komunitas Perpajakan Indonesia Forums Lain-lain PPh Pasal 23 Atas Sewa Papan Iklan

  • PPh Pasal 23 Atas Sewa Papan Iklan

     wverdi updated 3 months ago 4 Members · 6 Posts
  • M ALFARIJIN

    Member
    19 September 2023 at 12:24 pm

    Assalamualaikum para senior pajak, saya sedikit kebingungan dalam melakukan penjurnalan :

    perusahan saya memberikan sewa papan iklan kepada perusahan B yang statusnya sudah PKP, sewa papan iklan sebulan Rp150,000, dan ini masuk dalam PPh Pasal 23 dengan tarif sebesar 2%.

    Jurnal saat saya menerima pendapatan dan sekaligus bukti potongnya :

    Debit :Cash Rp147,000

    Debit : PPH 23 Dibayar Dimuka Rp3,000

    Kredit: Pendapatan Jasa Rp150,000

    Setelah akhir tahun nanti, setelah saya melaporkan SPT Tahunan Badan,saya jurnalnya bagaimana ya rekan dan senior agar PPH 23 Dibayar Dimuka tidak muncul lagi di neraca ? mungkin bisa dijelaskan sahabat ortax

    Terimakasih, mohon bantuannya rekan

    • This discussion was modified 5 months, 1 week ago by  M ALFARIJIN.
    • This discussion was modified 5 months, 1 week ago by  M ALFARIJIN.
  • jane Lily

    Member
    19 September 2023 at 5:17 pm

    This post is fascinating and informative. I appreciate your information presentation. It flows well and is easy to understand. I think many people will benefit from this knowledge. I also enjoyed how you illustrated your views with images. They are quite helpful in understanding the subject. I’m delighted I found this great post. Thank you for contributing. keep posting. dordle

  • wverdi

    Member
    26 September 2023 at 12:52 pm

    Dr PPh tahunan terutang

    Cr PPh 23 dibayar dimuka

    Harusnya dijurnal setelah selesai melakukan perhitungan PPh Badan supaya kelihatan aktualnya berapa PPh tahunan terutang yang harus dibayar sebelum melaporkan SPT PPh Badan.

    • M ALFARIJIN

      Member
      23 November 2023 at 1:01 pm

      rekan wverdi

      PPh Tahun Terhutang posisi nya debit atau kredit ya di COA nya

      • wverdi

        Member
        23 November 2023 at 2:19 pm

        saldo awalnya kredit

  • Olof Meister

    Member
    29 September 2023 at 4:59 am

    Good afternoon! financial licenses has extensive experience in obtaining financial licenses for companies. They provide advice on choosing the right jurisdiction, help you prepare the necessary documents, and guide you through the process of dealing with regulators. Their knowledge and experience will help you obtain the necessary license for your financial services business.

Viewing 1 - 4 of 4 replies

Original Post
0 of 0 posts June 2018
Now