1.

JURNAL PEMBELIAN, PENJUALAN, PEMBAYARAN PPN KELUARAN &

PPh PASAL 22, DAN UTANG PPN

A. JURNAL PEMBELIAN MOTOR

PT DUA PUTRA MOTOR

JURNAL PEMBELIAN BAHAN BAKU

DEBET KREDIT
TGL. KETERANGAN TYPE PERSEDIAAN PPN UTANG
MOTOR MASUKAN DAGANG
2015 1 PT BIMA MOTOR ROYAL 6,624,750,000 662,475,000 7,287,225,000
Des 2 PT BIMA MOTOR SPORTY 7,837,150,000 783,715,000 8,620,865,000
2 PT BIMA MOTOR GLX 8,987,100,000 898,710,000 9,885,810,000
3 PT BIMA MOTOR ASR 975,405,000 97,540,500 1,072,945,500
3 PT BIMA MOTOR BETA 6,194,435,000 619,443,500 6,813,878,500
TOTAL 30,618,840,000 33,680,724,000
 B. JURNAL PENJUALAN MOTOR

PT DUA PUTRA MOTOR

JURNAL PENJUALAN MOTOR

DEBET KREDIT
Bulan TGL. KETERANGAN PPN PENDAPATAN BBN
KAS PENJUALAN
KELUARAN (0,5%)
DES 2 BONI SUTEJA 28,768,000 26,040,000 2,604,000 124,000
3 HENDRA JAYA 15,950,000 14,437,500 1,443,750 68,750
4 INDRA GUNA 18,560,000 16,800,000 1,680,000 80,000
5 HARYONO 59,856,000 54,180,000 5,418,000 258,000
6 PT KINANTI 156,600,000 141,750,000 14,175,000 675,000
7 PEMDA, DIY 319,000,000 288,750,000 28,875,000 1,375,000
8 RS. SARJITO, YOGYA 464,000,000 420,000,000 42,000,000 2,000,000
9 YENY KUSUMA 15,660,000 14,175,000 1,417,500 67,500
10 TRI AFIANTI 18,560,000 16,800,000 1,680,000 80,000
10 LILIS 19,952,000 18,060,000 1,806,000 86,000
12 SULISTIA 18,560,000 16,800,000 1,680,000 80,000
13 PEMDA, SLEMAN 598,560,000 541,800,000 54,180,000 2,580,000
14 PEMDA, BANTUL 398,750,000 360,937,500 36,093,750 1,718,750
15 DISPENDA YOGYA 371,200,000 336,000,000 33,600,000 1,600,000
16 RSD BANTUL 399,040,000 361,200,000 36,120,000 1,720,000
17 DPU, YOGYA 548,100,000 496,125,000 49,612,500 2,362,500
18 UD MANDIRI 74,240,000 67,200,000 6,720,000 320,000
19 TOKO MENTARI 63,800,000 57,750,000 5,775,000 275,000
20 PURNANTO 19,952,000 18,060,000 1,806,000 86,000
21 TOKO AMANAH 62,640,000 56,700,000 5,670,000 270,000
22 DEPNAKER, SLEMAN 575,360,000 520,800,000 52,080,000 2,480,000
23 BPN, SLEMAN 74,240,000 67,200,000 6,720,000 320,000
24 PT RODA JAYA 159,500,000 144,375,000 14,437,500 687,500
25 PT SUMBER BAJA 99,760,000 90,300,000 9,030,000 430,000
26 UD JARING MAS 71,920,000 65,100,000 6,510,000 310,000
27 UD SAPUTRO 31,320,000 28,350,000 2,835,000 135,000
28 DISPENDA YOGYA 598,560,000 541,800,000 54,180,000 2,580,000
28 PT RESTU INDAH 31,900,000 28,875,000 2,887,500 137,500
29 SOFYAN 31,320,000 28,350,000 2,835,000 135,000
29 SELFI 18,560,000 16,800,000 1,680,000 80,000
30 DPU SLEMAN 143,840,000 130,200,000 13,020,000 620,000
30 ARI GUNAWAN 15,950,000 14,437,500 1,443,750 68,750
30 TOKO BINTANG MAS 148,480,000 134,400,000 13,440,000 640,000
31 SUSENO ASHARI 14,384,000 13,020,000 1,302,000 62,000
TOTAL 5,686,842,000 5,147,572,500 514,757,250 24,512,250
 Harga Jual

TYPE UNIT

ROYAL 2
SPORTY 1
GLX 1
ASR 3
BETA 10
SPORTY 20
GLX 25
BETA 1
GLX 1
ASR 1
GLX 1
ASR 30
SPORTY 25
GLX 20
ASR 20
BETA 35
GLX 4
SPORTY 4
ASR 1
BETA 4
ROYAL 40
GLX 4
SPORTY 10
ASR 5
ROYAL 5
BETA 2
ASR 30
SPORTY 2
BETA 2
GLX 1
ROYAL 10
SPORTY 1
GLX 8
ROYAL 1
330 25,737,863
C. JURNAL PEMBAYARAN PPN KELUARAN DAN PPh PASAL 22 ATAS
PENJUALAN YANG DILAKUKAN TERHADAP PEMUNGUT PPN

PT DUA PUTRA MOTOR

JURNAL PEMBAYARAN PPN KELUARAN DAN PPh PASAL 22

DEBIT
TANGGAL KETERANGAN UM PPh 22 (1,5% dari
Penjualan)
2017 7 Pemda, DIY 4,331,250
Desember 8 RS Sarjito, Yogya 6,300,000
13 Pemda, Sleman 8,127,000
14 Pemda Bantul 5,414,063
15 Dispenda, Yogya 5,040,000
16 RSD, Bantul 5,418,000
17 DPU, Yogya 7,441,875
22 Depnaker, Sleman 7,812,000
23 BPN, Sleman 1,008,000
28 Dispenda, Yogya 8,127,000
30 DPU, Sleman 1,953,000
Jumlah 60,972,188

D. JURNAL UTANG PPN

PT DUA PUTRA MOTOR

JURNAL UTANG PPN

TANGGAL NAMA REKENING DEBIT

### PPN Keluaran 108,276,000
PPN Lebih Bayar #VALUE!
- PPN Masukan
(Mencatat Pembayaran PPN)
TOTAL #VALUE!
R

DAN PPh PASAL 22

(dalam Rupiah)
DEBIT KREDIT

PPN KELUARAN KAS

DPP PPh ps 22
28,875,000 33,206,250 288,750,000
42,000,000 48,300,000 420,000,000
54,180,000 62,307,000 541,800,000
36,093,750 41,507,813 360,937,500
33,600,000 38,640,000 336,000,000
36,120,000 41,538,000 361,200,000
49,612,500 57,054,375 496,125,000
52,080,000 59,892,000 520,800,000
6,720,000 7,728,000 67,200,000
54,180,000 62,307,000 541,800,000
13,020,000 14,973,000 130,200,000
406,481,250 467,453,438 4,064,812,500

(dalam Rupiah)

KREDIT

0
 PT DUA PUTRA MOTOR
STOCK KENDARAAN ROYAL
TAHUN 2015

MASUK KELUAR SISA Keterangan

TGL
U H/U TOTAL U H/U TOTAL U H/U TOTAL Pembeli
12/1/2015 5 9,000,000 45,000,000 SALDO AWAL
1/5/2015 50 9,100,000 455,000,000 50 9,100,000 455,000,000
2/6/2015 70 9,200,000 644,000,000 70 9,200,000 644,000,000
3/4/2015 60 9,250,000 555,000,000 60 9,250,000 555,000,000
4/10/2015 40 9,300,000 372,000,000 40 9,300,000 372,000,000
5/5/2015 65 9,150,000 594,750,000 65 9,150,000 594,750,000
6/3/2015 55 9,350,000 514,250,000 55 9,350,000 514,250,000
Januari - Juni 5 9,000,000 45,000,000
50 9,100,000 455,000,000
70 9,200,000 644,000,000
60 9,250,000 555,000,000
40 9,300,000 372,000,000
65 9,150,000 594,750,000
40 9,350,000 374,000,000 15 9,350,000 140,250,000
7/1/2015 75 9,300,000 697,500,000 75 9,300,000 697,500,000
8/5/2015 80 9,400,000 752,000,000 80 9,400,000 752,000,000
9/7/2015 60 9,450,000 567,000,000 60 9,450,000 567,000,000
10/10/2015 45 9,450,000 425,250,000 45 9,450,000 425,250,000
11/6/2015 50 9,500,000 475,000,000 50 9,500,000 475,000,000
Juli - Nopember 15 9,350,000 140,250,000
75 9,300,000 697,500,000
80 9,400,000 752,000,000
60 9,450,000 567,000,000
45 9,450,000 425,250,000
47 9,500,000 446,500,000 3 9,500,000 28,500,000
12/2/2015 60 9,550,000 573,000,000 60 9,550,000 573,000,000
12/2/2015 2 9,500,000 19,000,000
12/22/2015 1 9,500,000 9,500,000
12/22/2015 39 9,550,000 372,450,000
12/26/2015 5 9,550,000 47,750,000
12/30/2015 10 9,550,000 95,500,000
12/31/3015 1 9,550,000 9,550,000 5 9,550,000 47,750,000
Total 710 6,624,750,000 710 6,622,000,000 5 9,550,000 47,750,000

Unit Total
Saldo Awal 5 45,000,000
Masuk 710 6,624,750,000
Keluar 710 6,622,000,000
Saldo Akhir 5 47,750,000

PT DUA PUTRA MOTOR

STOCK KENDARAAN SPORTY
TAHUN 2015

MASUK KELUAR SISA Keterangan

TGL
U H/U TOTAL U H/U TOTAL U H/U TOTAL Pembeli
12/1/2015 8 10,000,000 80,000,000 SALDO AWAL
1/3/2015 53 10,050,000 532,650,000 53 10,050,000 532,650,000
2/4/2015 75 10,100,000 757,500,000 75 10,100,000 757,500,000
3/2/2015 67 10,150,000 680,050,000 67 10,150,000 680,050,000
4/8/2015 44 10,200,000 448,800,000 44 10,200,000 448,800,000
5/3/2015 70 10,100,000 707,000,000 70 10,100,000 707,000,000
6/1/2015 59 10,300,000 607,700,000 59 10,300,000 607,700,000
Januari - Juni 8 10,000,000 80,000,000
53 10,050,000 532,650,000
75 10,100,000 757,500,000
67 10,150,000 680,050,000
44 10,200,000 448,800,000
70 10,100,000 707,000,000
28 10,300,000 288,400,000 31 10,300,000 319,300,000
7/6/2015 77 10,300,000 793,100,000 0 77 10,300,000 793,100,000
8/3/2015 84 10,450,000 877,800,000 0 84 10,450,000 877,800,000
9/4/2015 63 10,500,000 661,500,000 0 63 10,500,000 661,500,000
10/7/2015 48 10,550,000 506,400,000 0 48 10,550,000 506,400,000
11/2/2015 54 10,600,000 572,400,000 0 54 10,600,000 572,400,000
Juli - Nopember 31 10,300,000 319,300,000
77 10,300,000 793,100,000
84 10,450,000 877,800,000
63 10,500,000 661,500,000
48 10,550,000 506,400,000
 52 10,600,000 551,200,000 2 10,600,000 21,200,000
12/1/2015 65 10,650,000 692,250,000 65 10,650,000 692,250,000
12/3/2015 1 10,600,000 10,600,000
12/7/2015 1 10,600,000 10,600,000
19 10,650,000 202,350,000
12/14/2015 25 10,650,000 266,250,000
12/19/2015 4 10,650,000 42,600,000
12/24/2015 10 10,650,000 106,500,000
12/28/2015 2 10,650,000 21,300,000
12/30/2015 1 10,650,000 10,650,000 4 10,650,000 42,600,000

Total 759 7,837,150,000 763 7,874,550,000 4 10,650,000 42,600,000

Unit Total
Saldo Awal 8 80,000,000
Masuk 759 7,837,150,000
Keluar 763 7,874,550,000
Saldo Akhir 4 42,600,000

PT DUA PUTRA MOTOR

STOCK KENDARAAN GLX
TAHUN 2015

MASUK KELUAR SISA Keterangan

TGL
U H/U TOTAL U H/U TOTAL U H/U TOTAL Pembeli
1/1/2015 7 12,000,000 84,000,000 SALDO AWAL
1/1/2015 52 12,050,000 626,600,000 52 12,050,000 626,600,000
2/2/2015 71 12,150,000 862,650,000 71 12,150,000 862,650,000
3/1/2015 63 12,225,000 770,175,000 63 12,225,000 770,175,000
4/6/2015 45 12,275,000 552,375,000 45 12,275,000 552,375,000
5/1/2015 63 12,100,000 762,300,000 63 12,100,000 762,300,000
6/5/2015 54 12,300,000 664,200,000 54 12,300,000 664,200,000
Januari - Juni 7 12,000,000 84,000,000
52 12,050,000 626,600,000
71 12,150,000 862,650,000
 63 12,225,000 770,175,000
45 12,275,000 552,375,000
63 12,100,000 762,300,000
29 12,300,000 356,700,000 25 12,300,000 307,500,000
7/8/2015 72 12,250,000 882,000,000 72 12,250,000 882,000,000
8/3/2015 84 12,375,000 1,039,500,000 84 12,375,000 1,039,500,000
9/4/2015 66 12,425,000 820,050,000 66 12,425,000 820,050,000
10/9/2015 43 12,400,000 533,200,000 43 12,400,000 533,200,000
11/7/2015 52 12,450,000 647,400,000 52 12,450,000 647,400,000
Juli - Nopember 25 12,300,000 307,500,000
72 12,250,000 882,000,000
84 12,375,000 1,039,500,000
66 12,425,000 820,050,000
43 12,400,000 533,200,000
50 12,450,000 622,500,000 2 12,450,000 24,900,000
12/3/2015 66 12,525,000 826,650,000 66 12,525,000 826,650,000
12/4/2015 1 12,450,000 12,450,000
12/8/2015 1 12,450,000 12,450,000
12/8/2015 24 12,525,000 300,600,000
12/10/2015 1 12,525,000 12,525,000
12/12/2015 1 12,525,000 12,525,000
12/15/2015 20 12,525,000 250,500,000
12/18/2015 4 12,525,000 50,100,000
12/23/2015 4 12,525,000 50,100,000
12/29/2015 1 12,525,000 12,525,000
12/30/2015 8 12,525,000 100,200,000 3 12,525,000 37,575,000

Total 731 8,987,100,000 735 9,033,525,000 3 12,525,000 37,575,000

Unit Total
Saldo Awal 7 84,000,000
Masuk 731 8,987,100,000
Keluar 735 9,033,525,000
Saldo Akhir 3 37,575,000
 PT DUA PUTRA MOTOR
STOCK KENDARAAN ASR
TAHUN 2015

MASUK KELUAR SISA Keterangan

TGL
U H/U TOTAL U H/U TOTAL U H/U TOTAL Pembeli
1/1/2015 6 13,000,000 78,000,000 SALDO AWAL
1/8/2015 83 13,025,000 1,081,075,000 83 13,025,000 1,081,075,000
2/9/2015 70 13,050,000 913,500,000 70 13,050,000 913,500,000
3/7/2015 61 13,100,000 799,100,000 61 13,100,000 799,100,000
4/13/2015 40 13,100,000 524,000,000 40 13,100,000 524,000,000
5/8/2015 65 13,125,000 853,125,000 65 13,125,000 853,125,000
6/6/2015 50 13,150,000 657,500,000 50 13,150,000 657,500,000
Januari - Juni 6 13,000,000 78,000,000
83 13,025,000 1,081,075,000
70 13,050,000 913,500,000
61 13,100,000 799,100,000
40 13,100,000 524,000,000
55 13,125,000 721,875,000 10 13,125,000 131,250,000
50 13,150,000 657,500,000
7/11/2015 74 13,200,000 976,800,000 74 13,200,000 976,800,000
8/8/2015 82 13,250,000 1,086,500,000 82 13,250,000 1,086,500,000
9/9/2015 61 13,300,000 811,300,000 61 13,300,000 811,300,000
10/12/2015 42 13,350,000 560,700,000 42 13,350,000 560,700,000
11/7/2015 50 13,400,000 670,000,000 50 13,400,000 670,000,000
Juli - Nopember 10 13,125,000 131,250,000
50 13,150,000 657,500,000
74 13,200,000 976,800,000
82 13,250,000 1,086,500,000
61 13,300,000 811,300,000
42 13,350,000 560,700,000
11 13,400,000 147,400,000 39 13,400,000 522,600,000
12/2/2015 61 13,450,000 820,450,000 61 13,450,000 820,450,000
12/5/2015 3 13,400,000 40,200,000
12/10/2015 1 13,400,000 13,400,000
12/13/2015 30 13,400,000 402,000,000
12/16/2015 5 13,400,000 67,000,000
12/16/2015 15 13,450,000 201,750,000
12/20/2015 1 13,450,000 13,450,000
12/25/2015 5 13,450,000 67,250,000
12/28/2015 30 13,450,000 403,500,000 10 13,450,000 134,500,000
Total 739 9,754,050,000 735 9,697,550,000 10 13,450,000 134,500,000

Unit Total
Saldo Awal 6 78,000,000
Masuk 739 9,754,050,000
Keluar 735 9,697,550,000
Saldo Akhir 10 134,500,000

PT DUA PUTRA MOTOR

STOCK KENDARAAN BETA
TAHUN 2015

MASUK KELUAR SISA Keterangan

TGL
U H/U TOTAL U H/U TOTAL U H/U TOTAL Pembeli
1/1/2015 4 9,500,000 38,000,000
1/6/2015 46 10,000,000 460,000,000 46 10,000,000 460,000,000
2/7/2015 62 10,050,000 623,100,000 62 10,050,000 623,100,000
3/5/2015 59 10,050,000 592,950,000 59 10,050,000 592,950,000
4/10/2015 35 10,100,000 353,500,000 35 10,100,000 353,500,000
5/8/2015 61 10,100,000 616,100,000 61 10,100,000 616,100,000
6/5/2015 40 10,150,000 406,000,000 40 10,150,000 406,000,000
Januari - Juni 4 9,500,000 38,000,000
46 10,000,000 460,000,000
62 10,050,000 623,100,000
59 10,050,000 592,950,000
35 10,100,000 353,500,000
61 10,100,000 616,100,000
40 10,150,000 406,000,000
7/7/2015 69 10,150,000 700,350,000 69 10,150,000 700,350,000
8/7/2015 75 10,200,000 765,000,000 75 10,200,000 765,000,000
9/8/2015 57 10,200,000 581,400,000 57 10,200,000 581,400,000
10/9/2015 48 10,225,000 490,800,000 48 10,225,000 490,800,000
 11/12/2015 49 10,225,000 501,025,000 49 10,225,000 501,025,000
Juli - Nopember 3 10,150,000 30,450,000
66 10,150,000 669,900,000
75 10,200,000 765,000,000
57 10,200,000 581,400,000
48 10,225,000 490,800,000
47 10,225,000 480,575,000 2 10,225,000 20,450,000
12/3/2015 55 10,250,000 563,750,000 55 10,250,000 563,750,000
12/6/2015 2 10,225,000 20,450,000
12/9/2015 8 10,250,000 82,000,000
12/17/2015 1 10,250,000 10,250,000
12/21/2015 35 10,250,000 358,750,000
12/27/2015 4 10,250,000 41,000,000
12/29/2015 2 10,250,000 20,500,000
2 10,250,000 20,500,000 3 10,250,000 30,750,000

Total 656 6,653,975,000 657 6,661,225,000 3 10,250,000 30,750,000

Unit Total
Saldo Awal 4 38,000,000
Masuk 656 6,653,975,000
Keluar 657 6,661,225,000
Saldo Akhir 3 30,750,000
(dalam Rp)
Jumlah
Unit Terjual
0

5
50
70
60
40
65
40

15
75
80
60
45
47

2
1
39
5
10
1
 710

(dalam Rp)
Jumlah
Unit Terjual

8
53
75
67
44
70
28

31
77
84
63
48
 52

1
1
19
25
4
10
2
1

763

(dalam Rp)
Jumlah
Unit Terjual

7
52
71
63
45
63
29

25
72
84
66
43
50

1
1
24
1
1
20
4
4
1
8

735
(dalam Rp)
Jumlah
Unit Terjual

6
83
70
61
40
55

10
50
74
82
61
42
11

3
1
30
5
15
1
5
30
 735

(dalam Rp)
Jumlah
Unit Terjual

4
46
62
59
35
61
40
3
66
75
57
48
47

2
8
1
35
4
2
2

657
 1 REKAPITULASI PERSEDIAAN AWAL, PEMBELIAN DAN PENJUALAN SELAMA T

A Persediaan awal tahun 2015

NO JENIS MOTOR UNIT HARGA/UNIT JUMLAH

1 Royal 5 9,000,000 45,000,000
2 Sporty 8 10,000,000 80,000,000
3 GLX 7 12,000,000 84,000,000
4 ASR 6 13,000,000 78,000,000
5 Beta 4 9,500,000 38,000,000
JUMLAH 325,000,000

B Pembelian selama tahun 2015

NO JENIS MOTOR UNIT JUMLAH

1 Royal 710 6,624,750,000
2 Sporty 759 7,837,150,000
3 GLX 731 8,987,100,000
4 ASR 739 9,754,050,000
5 Beta 656 6,653,975,000
JUMLAH 39,857,025,000

C Penjualan motor selama tahun 2015

NO JENIS MOTOR UNIT HARGA/UNIT JUMLAH

330 12,200,000 4,026,000,000
1 Royal
380 12,400,000 4,712,000,000
345 13,400,000 4,623,000,000
2 Sporty
418 13,750,000 5,747,500,000
330 15,750,000 5,197,500,000
3 GLX
405 16,000,000 6,480,000,000
315 16,850,000 5,307,750,000
4 ASR
420 17,200,000 7,224,000,000
307 13,000,000 3,991,000,000
5 BETA
350 13,500,000 4,725,000,000
JUMLAH 52,033,750,000
ALAN SELAMA TAHUN 2015

D Persediaan akhir tahun 2015

NO JENIS MOTOR UNIT UNIT UNIT UNIT

AWAL DIBELI DIJUAL AKHIR
1 Royal 5 710 710 5
2 Sporty 8 759 763 4
3 GLX 7 731 735 3
4 ASR 6 739 735 10
5 Beta 4 656 657 3
JUMLAH
HARGA/UNIT JUMLAH

9,550,000 47,750,000
10,650,000 42,600,000
12,525,000 37,575,000
13,450,000 134,500,000
10,250,000 30,750,000
JUMLAH 293,175,000