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PT. GRAHA (PKP), which operates in the field of AC sales and AC repair services, carried out transactions during April 2023 as follows:

ASSUMPTION: All transaction values do not include VAT, unless stated that VAT is included.

1. Renting an office building to PT. KARYA (PKP) with a value of R 80,000,000. Final Income Tax of 10%

The correct journal is:

a. Debit Prepaid Tax-PPh ps 4(2)

Rp. 8,000,000.-

b. Debit Rental Costs Rp. 88,800,000,-

c. Output Tax Credit Rp. 8,800,000,-

d. Tax Debt Credit-PPh article 4(2) Rp.8,000,000, -

2. IN PICTURE

3. Selling AC to PKN STAN Treasurer worth Rp. 400,000,000

The correct journal is:

a. Accounts Payable Credit Rp. 444,000,000

b. Sales Credit Rp. 444,000,000.-

c. Debit Accounts Receivable Rp.

400,000,000,-

d. Output Tax Credit-collected Rp.

44,000,000-

4. Make installment payments for PPh Ps. 25 for the period March 2023 amounting to Rp. 10,000,000

The correct journal is:

a. Prepaid rajak debit-PPh ps. 25 Rp.

10,000,000,-

b. Debit Income Tax Payable ps. 25 Rp.

10,000,000,-

c. Income Tax Payable Credit ps. 25

Rp. 10,000,000.-

d. Prepaid Tax Credit-PPh ps. 25 p.

10,000,000,-

5. Receive payment for transaction number 3 from the PKN STAN Treasurer

The correct journal is:

a. Debit Accounts Receivable Rp.

444,000,000.-

b. Forest Credit PPh PS.22 Rp. 6,000,000,-

c. Bank Cash Debit Rp. 394,000,000

d. Output Tax Credit-collected Rp.

44,000,000-

6. Providing AC installation and repair services at PT. Bahagia (PKP) worth Rp.

100,000,000

The correct journal is:

a. Service Income Credit Rp. 108,000,000-

b. Prepaid Tax Debit-PPh Ps 23 Rp. 2000.000,-

c. Input Tax Debit Rp. 11,000,000,-

d. Cash/Bank Debit Rp. 111,000,000.-

7. At the end of the month, it is known that the output tax for the period April 2023 is DR. 11,000,000, - and the Input Tax credited during the April 2023 period is IDR. 8,800,000.-

The correct journal is:

a. VAT Payable Debit Rp. 2,200,000,-

b. Input Tax Credit Rp. 8,800,000-

c. Output Tax Credit Rp. 1,000,000 -

d. Input Tax Debit Rp. 8,800,000-

8. Remit to the state the income tax article

4(2) which PT GRAHA has withheld in question number 1 above

The correct journal is:

a. Debit Tax Payable-PPh Ps. 4(2) Rp.

8,000,000. -

b. Cash/Bank Credit Rp.8,880,000.-

c. Prepaid Tax Credit-PPh Ps. 4(2) IDR

8,000,000.-

d. No Journal

9. Remit to the state the income tax article 21 which PT GRAHA has deducted in question number 2 above

The correct journal is:

a. Prepaid Tax Credit-PPh ps. 21 Rp.

3,200,000,-

b. Cash/Bank Credit Rp. 3,000,000.-

c. Debit Tax Payable-PPh Ps. 21 Rp.

3,200,000.

d. No journal

10. It is known that the PPh payable for the

2022 tax year is ID 260,000,000, the tax credit throughout 2022 is IDR. 210,000,000. In April 2023, PT GRAHA will make payments for PPh article 29 for the 2022 tax year.

The correct journal is:

a. Tax Payable Debit-Income Tax Ps. 29

Rp. 30,000,000,-

b. Debit Current Tax Expense-Corporate Income Tax Rp. 260,000,000,-

c. Credit Payable Payables-Income Income Tax Ps. 29 Rp. 50,000,000-

d. Prepaid Tax Credit-PPh Ps 29 IDR

210,000,000

PT. GRAHA (PKP) yang bergerak di bidang penjualan AC dan jasa reparasi AC melakukan transaksi selama bulan April 2023 sebagai berikut: ASUMSI: Semua nilai transaksi belum termasuk PPN, kecuali ada keterangan sudah termasuk PPN. Nanal yas betur aldah. Jurnal yan benar alaldh Nuthal yone bonar alalic. harral yang hetar actaluh. haval yase honer alatuh. Rp s won ooe. lursal yang herar adalah. nome 1 itan haral yane herar adaluh. 4. Thisk ada jamal id atur lumal yany henar ataluht b. Krndin Kan Hank Kp. 3 oovoone. A that als remal fatak 2022. hamal yasi benar alaldh. b. Debin Betan Piela Rini. PTh Bidien Kp. Jseoco ioo

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