• Jurnal Deviden

  • dewisitasari

    Member
    20 June 2013 at 12:46 pm
  • dewisitasari

    Member
    20 June 2013 at 12:46 pm

    Dear rekan, please help….
    Bagaimana menjurnal pembayaran deviden dan PPh pasal 4 nya.
    dimana deviden+PPh 4 ditanggung dan dibayar perusahaan.

    misalkan
    pembayaran deviden = 1.090.909.091
    pembayaran pph pasal 4 = 109.090.908
    total kas bank = 1.199.999.995

    saat ini jurnal yang aku lakukan adalah:

    deviden = 1.090.909.091
    ………..kas Bank = 1.090.909.091

    deviden = 109.090.908
    ………..PPh pasal 4 = 109.090.908

    PPh pasal 4 = 109.090.908
    ………..kas Bank = 109.090.908

    Terima kasih

  • begawan5060

    Member
    20 June 2013 at 12:49 pm
    Originaly posted by dewisitasari:

    deviden = 1.090.909.091
    ………..kas Bank = 1.090.909.091

    deviden = 109.090.908
    ………..PPh pasal 4 = 109.090.908

    Kalo seperti ini, berarti jumlah dividen yg dibayarkan = 1.090.909.091 + 109.090.908, dong..

  • dewisitasari

    Member
    20 June 2013 at 12:55 pm

    jadi seharusnya jurnalnya bagaimana rekan begawan.
    mohon ralatnya. terima kasih

  • begawan5060

    Member
    20 June 2013 at 1:01 pm

    deviden = 1.090.909.091
    Biaya Pajak = 1.090.909.091—> dikoreksi fiskal saat penyusunan P/L
    ………..kas Bank = 1.090.909.091
    ………..Hut PPh Ps 4(2) = 1.090.909.091

    RE = 1.090.909.091
    ………….. Dividen = 1.090.909.091

  • dewisitasari

    Member
    20 June 2013 at 1:35 pm

    Hutang PPh Ps 4(2) = 109.090.908 atau ?

  • begawan5060

    Member
    20 June 2013 at 4:47 pm
    Originaly posted by dewisitasari:

    Hutang PPh Ps 4(2) = 109.090.908 atau ?

    Maaap, salah tulis…
    Seharusnya :
    deviden = 1.090.909.091
    Biaya Pajak = 109.090.909 —> dikoreksi fiskal saat penyusunan P/L
    ………..kas Bank = 1.090.909.091
    ………..Hut PPh Ps 4(2) = 109.090.909

  • DionLampard

    Member
    21 June 2013 at 2:39 pm

    Coba jawab :

    (Dr) Deviden : 1.090.909.091
    (Dr) Biaya PPh Ps. 4 ayat 2 : 109.090.909
    (Cr) Hutang Pph Ps.4 ayat 2 : 109.090.909
    (Cr) Kas : 1.090.909.091

    Pada saat penyetoran PPh :
    (Dr) Hutang PPh Ps.4 ayat 2 : 109.090.909
    (Cr) Kas : 109.090.909

    GL Kas : 1.200.000.000

    Salam

Viewing 1 - 8 of 8 replies

Original Post
0 of 0 posts June 2018
Now