Ortax Forums Akuntansi Pajak PPh 4(2) Reply To: PPh 4(2)

  • Deni Oktoviansyah

    Member
    2 March 2022 at 5:41 pm

    saat accrued :

    Prepaid Rent 23.000.000 db

    Vat In 2.300.000 db

    Materai 10.000 db

    AP 25.310.000 cr

    saat payment :

    AP 25.310.000 db

    Pph Final 4/2 2.300.000 (akun hutang) cr

    KAS 23.010.000 cr

    saat byr pph 4/2 :

    Pph Final 4/2 2.300.000 db

    KAS 2.300.000 cr

    Saat Amortise Prepaid rent (asumsi sewa 12 bulan)

    Biaya Sewa Gedung 1.916.666 db

    Prepaid rent 1.916.666 cr

    asumsi perusahaan PKP, jika tidak maka VAT IN ditambahkan ke Preaid Rent.