Name : Alief Muh M A Bintang

ACC 2019/008201900049

CASE 1
Here is the list of Taxeasy Company for VAT calculation during January 2021:
a. January 7, 2020 delivered 22 units of AC, 15 units of television amounted for Rp
110.000.000 to Mathy Corporations. This transaction already paid on December 28, 2019.
Answer:
There is no VAT Out on January. Because VAT recorded or paid when the good or services is
paid or delivered whichever occur first. From this transaction, the goods already paid on
December 28.
VAT = not credited

b. January 16, 2020, exported 40 units of AC to Australia, Rp 3.500.000.000, PEB No. XXX.
These products were destined for Canberra Corp.
Answer:
Export activity have a VAT rate in 0% (free from VAT). There is an evidence wich is PEB, so VAT
still can credited.
VAT = (Rp. 3.500.000.000 x 0%) = 0

c. January 17, received 10 AC and 15 TV Rp 350.000.000 from Glodok Company (Tax ID:
XXX; Tax Invoice: 340.120.20000.02). Taxeasy Corporations paid this transaction in cash.
Answer:
VAT = (Rp. 350.000.000 x 10%) = Rp 35.000.000

d. January 23, paid Rp 253.000.000 (include VAT) to Roger Corporation (Tax ID: XXX; Tax
invoice: 010.000.12.00000078 on Jan 20) for spareparts purchase (Score: 5)
Please calculate VAT for each transaction.
Answer:
VAT = {(100/110) x Rp. 253.000.000} x 10
= Rp 23.000.000

Based on your calculation, does Taxeasy Company over-payment or under-payment and they
have to do relate to those tax payable? Explain in detail.
VAT OUT - VAT IN Rp (58.00
VAT IN greater than VAT OUT so this is OVER-PAYMENT. Taxeasy Company have 2 choice, first is Restitutio
is take the money back or Compensate wich is use at the next period.
CASE 2

Here is the list of Easy Company for VAT calculation during January 2021. Please calculate VAT
for each transaction.
Selling Transactions:
a. January 7, delivered 22 units of tables for Rp 20.000.000 to Evening Corporations.
This transaction will be paid on January 31, 2021.
Answer :
VAT = Rp. 20.000.000 x 10%
= Rp 2.000.000

b. January 8, exported 40 units of tables to Thailand, Rp 15.000.000, PEB (Export

document) No. XXX. These products are destined for Bobba Corp, Thailand.
Answer :
VAT = (Rp. 15.000.000 x 0%)
=0

c. January 11, received payment from Finance Ministry Treasurer for Rp 66.000.000
(include VAT) where the invoice was sent on January 10, 2021. Products will be
delivered on January 12, 2021.
Answer :
VAT = {(100/110) x Rp. 66.000.000} x 10%
= Rp 6.000.000
d. January 22, giving for free, 5 handphones as the gift for 5 employees Rp 16.000.000
(include profit for 25%).
Answer :
VAT = {(100/125) x Rp. 16.000.000} x 10%
= Rp 1.280.000

Purchase Transactions:
e. January 9, importing wood from Canada with CIF value (cost – insurance – freight)
Rp 10.800.000, the import duty (bea masuk) 30%. PIB (import document) number is
809/I/2020.
Answer :
VAT = {Rp. 10.800.000 + (30% x Rp. 10.800.000)} x 10%
= Rp 1.404.000
f. January 12, bought woods Rp 22.000.000 from Cable Company (Tax ID: XXX). The
tax invoice (Number 009.12.12) was received on Jan 14.
Answer :
VAT = Rp. 22.000.000 x 10%
= Rp 2.200.000
g. January 17, EasyExam Company treasurer found SSP (tax payment document) and
PIB (import document) number 324/XII/2019 on December 15, 2019 with import
value Rp 27.000.000 which arise from spare part purchase transaction. VAT already
paid but has not reported yet.
Answer :
VAT = Rp. 27.000.000 x 10%
= Rp 2.700.000
 h. January 27, paid sedan car service Rp 12.500.000 (include VAT) to Good Car Service
Company (Tax Invoice: 010.000.00000265, Jan 25)
Answer :
Because of regulation No. 9 art 8 related matters of sedan car cannot be claimed for VAT.
So VAT equals to zero.
VAT = not credited
Based on your calculation:

A. Does Easy Company over-payment or under-payment or naught (nihil)?

VAT OUT - VAT IN = Rp 2.976.000
VAT OUT is greater than VAT IN indicate that UNDER-PAYMENT, so Easy Company must pay
the rest of VAT for January Period.

B. If the Easy Company got under(over)-payment, what is the amount?

Easy Company Based on that transaction Easy Company get UNDER-PAYMENT of VAT on
January period.
The amount is Rp. 2.976.000
a. Does Easy Company over-payment or under-payment or naught (nihil)?
b. If the Easy Company got under(over)-payment, what is the amount?