akt pajak kelompok jasa1

8/20/2019 Akt Pajak Kelompok Jasa1

1/57

Chart of Account

No Account

111Cash

112 Account Receivable

113Supplies

114 Prepaid Insurance115 Prepaid Advertising

121 ehicle

122!and

123"uilding

124 Accu#ulated $epreciation % "uilding

125&'uip#ent

12( Accu#ulated $epreciation % &'uip#ent

12) ehicle !ease

131 A* IN

211 Accounts Pa+able212 Salar+ Pa+able

221 Notes Pa+able

222 "onds Pa+able

223 !ease !iabilit+

231 PPh 23 Pa+able

232 A* ,-*

311Capital

312$ra.ing

411Service &/pense

412 -tilities &/pense

413 Interest &/pense

414 Salar+ &/pense

415 0iscellaneous &/pense

41( $epreciation &/pense % "uilding

41) Advertising &/pense

41 Insurance &/pense

421PPh 23 &/pense

511 *ravel Revenue


2/57

S*A*&0&N* , INANCIA! P,SI*I,N

P* alan Santai

or the period ended 31 $ece#ber 214

Asset

Current AssetCash Rp )566

Account Receivable Rp 165326(6

Supplies Rp 266

Prepaid Insurance Rp 3(66 Rp 16()16(6

Non%current Asset

ehicle Rp 16566

!and Rp ()66

"uilding Rp 5466

&'uip#ent Rp 1566 Rp 264166

*otal Assets Rp 4616(6

!iabilit+

Current !iabilit+

Accounts Pa+able Rp 2166

Non%Current !iabilit+

Notes Pa+able Rp 163)466

"onds Pa+able Rp 5566 Rp 2613466

Capital

Capital Rp 1674)6(6 Rp 1674)6(6

*otal !iabilit+ 8 Capital Rp 4616(6


3/57

*anggal 9eterangan urnal

ehicle !ease

A* IN

!ease !iabilit+

ehicle

A* INNotes Pa+able

Cash

Servis 0inibus

Service &/pense

PPh 23 Pa+able

Cash

Pelanggan #en+e.a 1 #inibus

Cash

PPh 23 &/pense

PPh 23 Pa+ableA* ,-*

Rent Revenue

Cash

A* ,-*

*ravel Revenue

-tilities &/pense

A* IN

Cash

Account Receivable

A* ,-*

*ravel Revenue

Interest e/pense

PPh 23 &/pense

PPh 23 Pa+able

Cash

Notes Pa+able

Cash

Penari:n *unai$ra.ing

Cash

#e#ba+ar asuransiPrepaid Insurance

Cash

0en+e.a 5 #inibus denganha: opsi dengan harga ;uta

"eli 1 vehicle in accountdengan harga 4;uta

pelanggan beli ti:et 5 buah:e "andung < 1

"a+ar listri: :antor 55ter#asu: PPN

Pelanggan #e#beli ti:et 1le#bar < 1

"a+ar bunga se.a #obil danpo:o: hutangn+a


4/57

Supplies

A* IN

Cash

"a+ar =a;iSalar+ &/pense

Cash

0e#ba+ar #iscellaneous0iscellaneous &/pense

Cash

Prepaid Advertising

A* IN

Cash

PPh 23 Pa+able

Pe#buatan .ebsite 3;t

Service &/pense

A* INPPh 23 Pa+able

Cash

9lien #e#ba+ar tagihan 15;tCash

Account Receivable

"a+ar PPNA* ,-*

Cash

0e#beli perleng:apan berupaA*9 sebesar 1;t tunai

;asa advertising :epada P*>?@ Advertise#ent 15;t untu:

( bulan


5/57

$r Cr

Rp 66

Rp 66

Rp 66

Rp 466

Rp 466Rp 3766

Rp 566

Rp 266

Rp 46

Rp 176(6

Rp 5656

Rp 16

Rp 16Rp 56

Rp 566

Rp 5656

Rp 56

Rp 566

Rp 56

Rp 56

Rp 556

Rp 1616

Rp 16

Rp 166

Rp 466

Rp )626

Rp )626

Rp 466

Rp 166

Rp 166

Rp 366

Rp 366

Rp 1566

Rp 1566


6/57

Rp 166

Rp 16

Rp 1616

Rp 1566

Rp 1566

Rp 266

Rp 266

Rp 1566

Rp 1656

Rp 1(626

Rp 36

Rp 366

Rp 36Rp (6

Rp 36246

Rp 1566

Rp 1566

Rp 5156

Rp 5156


7/57

Cash

Rp )566

Rp 5656 Rp 566

Rp % Rp %

ehicle

Rp 16566

Rp 466 Rp %

Rp % Rp %

A* IN

Rp %

Rp 66 Rp %

Rp % Rp %

Accounts Pa+able

Rp 2166

Rp % Rp %Rp % Rp %

Notes Pa+able

Rp 163)466

Rp 166 Rp 3766

Rp % Rp %

PPh 23 Pa+able

Rp %

Rp % Rp 46

Rp % Rp %


8/57

Capital

Rp 1674)6(6

Rp % Rp %

Rp % Rp %

Service &/pense

Rp %

Rp 266 Rp %

Rp % Rp %

*a/ &/pense

Rp %

Rp % Rp %

Rp % Rp %

*ravel Revenue

Rp %

Rp % Rp 566

Rp % Rp %


9/57

Account Receivable

Rp 165326(6

Rp 1616 Rp 1566

Rp % Rp %

!and

Rp ()66

Rp % Rp %

Rp % Rp %

Salar+ Pa+able

Rp %

Rp % Rp %Rp % Rp %

"onds Pa+able

Rp 5566

Rp % Rp %

Rp % Rp %

A* ,-*

Rp %

Rp 5156 Rp 56

Rp % Rp %


10/57

$ra.ing

Rp %

Rp 366 Rp %

Rp % Rp %

-tilities &/pense

Rp %

Rp 56 Rp %

Rp % Rp %


11/57

Supplies

Rp 266

Rp 166 Rp %

Rp % Rp %

"uilding

Rp 5466

Rp % Rp %

Rp % Rp %

!ease !iabilit+

Rp %

Rp % Rp 66

Rp % Rp %


12/57

Interest &/pense

Rp %

Rp 466 Rp %

Rp % Rp %


13/57

Prepaid Insurance

Rp 3(66

Rp 1566 Rp %

Rp % Rp %

Accu#ulated $epreciation % "uilding

Rp %

Rp % Rp %

Rp % Rp %


14/57

Salar+ &/pense

Rp %

Rp 1566 Rp %

Rp % Rp %


15/57

Prepaid Advertising

Rp %

Rp 1566 Rp %

Rp % Rp %

&'uip#ent

Rp 1566

Rp % Rp %

Rp % Rp %


16/57

0iscellaneous &/pense

Rp %

Rp 266 Rp %

Rp % Rp %


17/57

Accu#ulated $epreciation % &'uip#ent

Rp %

Rp % Rp %

Rp % Rp %


18/57

$epreciation &/pense % "uilding

Rp %

Rp % Rp %

Rp % Rp %


19/57

ehicle !ease

Rp %

Rp 66 Rp %

Rp % Rp %


20/57

Advertising &/pense

Rp %

Rp % Rp %

Rp % Rp %


21/57


22/57

Insurance &/pense

Rp %

Rp % Rp %

Rp % Rp %


23/57

inancial State#ent


24/57

State#ent ,f Stoc:holder &'uit+


25/57

State#ent ,f inancial Position

P* alan Santai

or the period ended 31 $ece#ber 215

Asset

Current AssetCash Rp 216(556B


Supplies Rp 2766

Prepaid Insurance Rp 5166

Prepaid Advertising Rp 12656

A* IN Rp 476756 Rp 164426456

Non%current Asset

ehicle Rp 164566

!and Rp ()66

"uilding Rp 5466Accu#ulated $epreciation % "uilding Rp 2566B

&'uip#ent Rp 1566

ehicle !ease Rp 66 Rp 26(566

*otal Assets Rp 463)6456

!iabilit+

Current !iabilit+


Salar+ Pa+able Rp 1566

PPh 23 Pa+able Rp 6(6

A* ,-* Rp 456

Non%Current !iabilit+

Notes Pa+able Rp 16((466

"onds Pa+able Rp 5566

!ease !iabilit+ Rp 66 Rp 265356156

Capital

Capital Rp 1674)6(6

$ra.ing Rp 366

Retained &arnings Rp 145636B Rp 16))2636

*otal !iabilit+ 8 Capital Rp 463)6456


26/57

P* alan Santai

-nad;usted *rial "alance

$ece#ber 316 215

Account $ebit 9redit

Cash Rp 376156

Account Receivable Rp 1647(6(16

Supplies Rp 2766

Prepaid Insurance Rp 5166

Prepaid Advertising Rp 1566

prepaid pph 23 Rp )6

ehicle Rp 164566

!and Rp ()66

"uilding Rp 5466


&'uip#ent Rp 1566

Accu#ulated $epreciation % &'uip#ent

ehicle !ease Rp 66

A* IN Rp 476756


Salar+ Pa+able

Notes Pa+able Rp 16)(466


!ease !iabilit+ Rp 66

PPh 23 Pa+able Rp 1636

A* ,-* Rp 6456

Capital Rp 1674)6(6

$ra.ing Rp 366

Service &/pense Rp 2366

-tilities &/pense Rp 56

Salar+ &/pense Rp 1566

0iscellaneous &/pense Rp 266


Advertising &/pense

Insurance &/pense

PPh 23 &/pense

*ravel Revenue Rp 5(66

Rent Revenue Rp 3566

Rp 46(5767456 Rp 46(5767456


27/57

Rp %


28/57

INC,0& S*A*&0

P* alan Sant

or the period ended 31 $

R&&N-&

Rent Revenue

*ravel Revenue

&>P&NS&S

Service &/pense

-tilities &/penseSalar+ &/pense

0iscellaneous &/pense

$epreciation e/pense

insurance e/pense

Advertising e/pense

inco#e


29/57

&N*

ai

ece#ber 214

Rp 3566

Rp 5(66

Rp 7166

Rp 2366

Rp 56Rp 1566

Rp 266

Rp 2)66

Rp 16256

Rp 2656

Rp 76256

Rp 16)56


30/57

Account Receivable

Rp 165326(6

Rp 1616 Rp 1566

Rp % Rp 2266

Rp 165336(16 Rp 3)66

saldo dB

ehicle Rp 1647(6(16

Rp 16566

Rp 466 Rp % !and

Rp 164566 Rp % Rp ()66Rp % Rp %

Rp % Rp %

A* IN

Rp %

Rp 66 Rp %

Rp 466 Rp %

Rp 56

Rp 16

Rp 1656

Rp 36

Rp 476756

Salar+ Pa+ableaccount pa+ableD Rp %

Rp % Rp 2166 Rp % Rp %

Rp % Rp % Rp % Rp %


31/57

Notes Pa+able "onds Pa+able

Rp 163)466 Rp 5566

Rp 3766 Rp % Rp %

Rp % Rp 16)(466 Rp % Rp %

PPh 23 Pa+able A* ,-*

Rp % Rp %

Rp % Rp 46 Rp 5156 Rp 56

Rp % Rp 36 Rp % Rp 56

Rp (6 Rp 16

Rp 1636 Rp 366

saldo :B Rp 566

Rp 6456 Rp 65(6

Capital $ra.ing

Rp 1674)6(6 Rp %

Rp % Rp % Rp 366 Rp %

Rp % Rp % Rp % Rp %

Service &/pense -tilities &/pense

Rp % Rp %

Rp 266 Rp % Rp 56 Rp %


32/57

Rp 366 Rp % Rp % Rp %

Rp 2366

*a/ &/pense

Rp %

Rp 16 Rp %

Rp % Rp %

rent revenue travel revenue

Rp % Rp % Rp 566

Rp % Rp 566 Rp % Rp 166

Rp % Rp 366 Rp % Rp 566

Rp 3566 Rp 5(66


33/57

Supplies Prepaid Insu

Rp 266 Rp 3(66

Rp 166 Rp % Rp 1566

Rp % Rp % Rp 5166

Rp 2766

"uilding Accu#ulated $epreci

Rp 5466 Rp %

Rp % Rp % Rp %

Rp % Rp % Rp %

Cash

Rp )566

Rp 5646

Rp 5656

Rp 1566

Rp 5566

Rp 32646

Rp 2266

Rp 27656


34/57

!ease !iabilit+

Rp %

Rp % Rp 66

Rp % Rp %

Salar+ &/p

Rp %

Rp 1566


35/57

Rp %


36/57

rance Prepaid Advertising pr

Rp % Rp 16

Rp % Rp 1566 Rp % Rp (6

Rp % Rp % Rp % Rp )6

tion % "uilding &'uip#ent Accu#ulated $

Rp 1566 Rp

Rp % Rp % Rp % Rp

Rp % Rp % Rp % Rp

Rp 566

Rp 176(6

Rp 556

Rp 366

Rp 1566

Rp 1616

Rp 1566

Rp 266Rp 1(626

Rp 26)6

Rp 5156

Rp 1)6((56

saldo dB

Rp 376156


37/57

nse 0iscellaneous &/pense $epreciatio

Rp % Rp

Rp % Rp 266 Rp % Rp


38/57

Rp % Rp % Rp % Rp


39/57

aid pph 23

Rp %

Rp %

preciation % &'uip#ent ehicle !ease

Rp %

Rp % Rp 66 Rp %

Rp % Rp % Rp %


40/57

&/pense % "uilding Advertising &/pense

Rp %

Rp % Rp % Rp %


41/57

Rp % Rp % Rp %


42/57


43/57

Insurance &/pense

Rp %

Rp % Rp %


44/57

Rp % Rp %


45/57

*anggal 9eterangan urnal



54;utaE2

Salar+ &/pense

Salar+ Pa+able

i:lan sela#a ena# Advertising &/pense

bulan Prepaid Advertising

1E(F15

asuransi sela#a dua Insurance &/pense

Prepaid Insurance

1E12F15


46/57

$r Cr

Rp 2)66

Rp 2)66

Rp 1566

Rp 1566

Rp 2656

Rp 2656

Rp 16256

Rp 16256


47/57

*anggal 9eterangan u

ehicle !ease

A* IN

!ease !iabi

ehicle

A* INNotes Pa+

Cash

Servis 0inibus

Service &/pense

PPh 23 Pa

Cash

Pelanggan #en+e.a 1 #inibus

Cash

prepaid PPh 23

A* ,-*Rent Reve

Cash

A* ,-*

*ravel Rev

-tilities &/pense

A* IN

Cash

Account Receivable

A* ,-*

*ravel Rev

Penari:n *unai$ra.ing

Cash

#e#ba+ar asuransiPrepaid Insurance

Cash

0en+e.a 5 #inibus denganha: opsi dengan harga ;uta

"eli 1 vehicle in accountdengan harga 4;uta

pelanggan beli ti:et 5 buah:e "andung < 1

"a+ar listri: :antor 55ter#asu: PPN

Pelanggan #e#beli ti:et 1le#bar < 1


48/57

Supplies

A* IN

Cash

"a+ar =a;iSalar+ &/pense

Cash

0e#ba+ar #iscellaneous0iscellaneous &/pense

Cash

Prepaid Advertising

A* IN

Cash

PPh 23 Pa

Pe#buatan .ebsite 3;t

Service &/pense

A* INPPh 23 Pa

Cash

9lien #e#ba+ar tagihan 15;tCash

Account R

"a+ar PPNA* ,-*

Cash

0e#beli perleng:apan berupaA*9 sebesar 1;t tunai

;asa advertising :epada P*>?@ Advertise#ent 15;t untu:

( bulan


49/57

rnal $r Cr

Rp 66

Rp 66

ilit+ Rp 66

Rp 466

Rp 466ble Rp 3766

Rp 566

Rp 266

able Rp 46

Rp 176(6

Rp 5646

Rp 16

Rp 56ue Rp 566

Rp 5656

Rp 56

nue Rp 566

Rp 56

Rp 56

Rp 556

Rp 1616

Rp 16

nue Rp 166

Rp 366

Rp 366

Rp 1566

Rp 1566


50/57

Rp 166

Rp 16

Rp 1616

Rp 1566

Rp 1566

Rp 266

Rp 266

Rp 1566

Rp 1656

Rp 1(626

able Rp 36

Rp 366

Rp 36able Rp (6

Rp 26)6

Rp 1566

ceivable Rp 1566

Rp 5156

Rp 5156


51/57

Cash

Rp )566

Rp 5646 Rp 566Rp 5656 Rp 176(6

Rp 1566 Rp 556

Rp 5566 Rp 366

Rp 32646 Rp 1566

Rp 2266 Rp 1616

Rp 27656 Rp 1566

Rp 266

Rp 1(626

Rp 26)6

Rp 5156Rp 1)6((56

saldo dB

Rp 376156

sebuah perusahaan asuransi #en+e.a #inibus

seban+a: 4 unit sela#a se#inggu dengan #e#ba+ar Rp 366

cash Rp 32646

pph 23 prepaid Rp (6

rent revenue Rp 366

vat out Rp 366

pada #inggu tera:hir bulan dese#ber perusahaan #eneri#a ban+a:

pelanggan dala# rang:a libur natal


52/57

cash Rp 5566

vat out Rp 566

travel revenue Rp 566

:lien #e#ba+ar tagihan dua bulan +ang lalu

cash Rp 2266

acc Receivable Rp 2266


53/57

*a#bahan 9eterangan

1 $ala# #iscellaneous e/pense terdapat bia+a perbai:an sepeda ana: di

2 *erdapat pe#belian pulsa handphone sebesar Rp 1 dala# utilitie

3 Pen+usutan telah dihitung dengan benar secara Gs:al

4 Perusahaan tida: #e#ili:i bu:ti nor#atif untu: advertising e/pense

5 Sepan;ang tahun perusahaan telah #e#ba+ar pph 25 sebesar RP 2

REKONSILIASI FISK

AKUN Komersil

Koreks

Positif

R&&N-&

Rent Revenue Rp3566

*ravel Revenue Rp5(66

*,*A! R&&N-& Rp7166

&>P&NS&S

Service &/pense Rp2366

-tilities &/pense Rp56 Rp56

Salar+ &/pense Rp1566

0iscellaneous &/pense Rp266 Rp166

$epreciation e/pense Rp2)66

insurance e/pense Rp16256

Advertising e/pense Rp2656 Rp2656

*,*A! &>P&NS& Rp76256

N&* INC,0& Rp16)56 Rp36556


54/57

e:tur sebesar Rp 1

e/pense

dan S*P PPh 25 Rp 2

L

i Fiskal

FiskalNegatif

Rp3566

Rp5(66

Rp7166

Rp2366

Rp456 Ph neto

Rp1566 PPh terutang

Rp1766 P9P/ 5H/ 25H

Rp2)66 9redit Pa;a:

Rp16256 PPh 23

Rp PPh25

Rp56)6

PPh !ebih "a+ar

Rp5636


55/57

Rp5636

Rp((265

Rp)6

Rp26

Rp 31)65B


56/57

Asset

Current Asset

Cash Rp )566


Supplies Rp 266

Prepaid Insurance Rp 3(66

Non%current Assetehicle Rp 16566

!and Rp ()66

"uilding Rp 5466

&'uip#ent Rp 1566

*otal Assets

!iabilit+

Current !iabilit+


Non%Current !iabilit+Notes Pa+able Rp 163)466


Capital

Capital Rp 1674)6(6

*otal !iabilit+ 8 Capital


57/57

Rp 16()16(6

Rp 264166

Rp 4616(6

Rp 2613466

Rp 1674)6(6

Rp 4616(6

akt pajak kelompok jasa1

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