Saldo Motor pada tanggal 1 Januari 2019 :

No. Jenis Motor Unit Harga Per Unit (Metode FIFO)

1 Royal 5 Rp 9,000,000.00
2 Sporty 8 Rp 10,000,000.00
3 GLX 7 Rp 12,000,000.00
4 ASR 6 Rp 13,000,000.00
5 Beta 4 Rp 9,500,000.00
 Tanggal Penjual Unit Harga Per Unit Jumlah
05-01-2019 PT Nusa Jaya 50 Rp 9,100,000.00 Rp 455,000,000.00
06-02-2019 PT Andalas 70 Rp 9,200,000.00 Rp 644,000,000.00
04-03-2019 PT Roda Jaya 60 Rp 9,250,000.00 Rp 555,000,000.00
10-04-2019 PT Jaring Mas 40 Rp 9,300,000.00 Rp 372,000,000.00
05-05-2019 PT Utami 65 Rp 9,150,000.00 Rp 594,750,000.00
03-06-2019 PT Columbia 55 Rp 9,350,000.00 Rp 514,250,000.00
01-07-2019 PT Itali 75 Rp 9,300,000.00 Rp 697,500,000.00
05-08-2019 PT Sampurna 80 Rp 9,400,000.00 Rp 752,000,000.00
07-09-2019 PT Rahayu 60 Rp 9,450,000.00 Rp 567,000,000.00
10-10-2019 PT Sutomo 45 Rp 9,450,000.00 Rp 425,250,000.00
06-11-2019 PT Anugrah 50 Rp 9,500,000.00 Rp 475,000,000.00
02-12-2019 PT Bima Motor 60 Rp 9,550,000.00 Rp 573,000,000.00
Jumlah Rp 6,624,750,000.00
 Tanggal Penjual Unit Harga Per Unit
03-01-2019 PT Nusa Jaya 53 Rp 10,050,000.00
04-02-2019 PT Andalas 75 Rp 10,100,000.00
02-03-2019 PT Roda Jaya 67 Rp 10,150,000.00
08-04-2019 PT Jaring Mas 44 Rp 10,200,000.00
03-05-2019 PT Utami 70 Rp 10,100,000.00
01-06-2019 PT Columbia 59 Rp 10,300,000.00
06-07-2019 PT Itali 77 Rp 10,300,000.00
03-08-2019 PT Sampurna 84 Rp 10,450,000.00
04-09-2019 PT Rahayu 63 Rp 10,500,000.00
07-10-2019 PT Sutomo 48 Rp 10,550,000.00
02-11-2019 PT Anugrah 54 Rp 10,600,000.00
01-12-2019 PT Bima Motor 65 Rp 10,650,000.00
Jumlah
 Jumlah
Rp 532,650,000.00
Rp 757,500,000.00
Rp 680,050,000.00
Rp 448,800,000.00
Rp 707,000,000.00
Rp 607,700,000.00
Rp 793,100,000.00
Rp 877,800,000.00
Rp 661,500,000.00
Rp 506,400,000.00
Rp 572,400,000.00
Rp 692,250,000.00
Rp 7,837,150,000.00
 Tanggal Penjual Unit Harga Per Unit Jumlah
01-01-2019 PT Nusa Jaya 52 Rp 12,050,000 Rp 626,600,000
02-02-2019 PT Andalas 71 Rp 12,150,000 Rp 862,650,000
01-03-2019 PT Roda Jaya 63 Rp 12,225,000 Rp 770,175,000
06-04-2019 PT Jaring Mas 45 Rp 12,275,000 Rp 552,375,000
01-05-2019 PT Utami 63 Rp 12,100,000 Rp 762,300,000
05-06-2019 PT Columbia 54 Rp 12,300,000 Rp 664,200,000
08-07-2019 PT Itali 72 Rp 12,250,000 Rp 882,000,000
03-08-2019 PT Sampurna 84 Rp 12,375,000 Rp 1,039,500,000
04-09-2019 PT Rahayu 66 Rp 12,425,000 Rp 820,050,000
09-10-2019 PT Sutomo 43 Rp 12,400,000 Rp 533,200,000
07-11-2019 PT Anugerah 52 Rp 12,450,000 Rp 647,400,000
03-12-2019 PT Bima Motor 66 Rp 12,525,000 Rp 826,650,000
Jumlah Rp 8,987,100,000
 Tanggal Penjual Unit Harga Per Unit Jumlah
08-01-2019 PT Nusa Jaya 83 Rp 13,025,000.00 Rp 1,081,075,000.00
09-02-2019 PT Andalas 70 Rp 13,050,000.00 Rp 913,500,000.00
07-03-2019 PT Roda Jaya 61 Rp 13,100,000.00 Rp 799,100,000.00
13-04-2019 PT Jaring Mas 40 Rp 13,100,000.00 Rp 524,000,000.00
08-05-2019 PT Utami 65 Rp 13,125,000.00 Rp 853,125,000.00
06-06-2019 PT Columbia 50 Rp 13,150,000.00 Rp 657,500,000.00
11-07-2019 PT Itali 74 Rp 13,200,000.00 Rp 976,800,000.00
08-08-2019 PT Sampurna 82 Rp 13,250,000.00 Rp 1,086,500,000.00
09-09-2019 PT Rahayu 61 Rp 13,300,000.00 Rp 811,300,000.00
12-10-2019 PT Sutomo 42 Rp 13,350,000.00 Rp 560,700,000.00
07-11-2019 PT Anugrah 50 Rp 13,400,000.00 Rp 670,000,000.00
02-12-2019 PT Bima Motor 61 Rp 13,450,000.00 Rp 820,450,000.00
Jumlah Rp 9,754,050,000.00
 Tanggal Penjual Unit Harga Per Unit
06-01-2019 PT Nusa Jaya 46 Rp 10,000,000.00
07-02-2019 PT Andalas 62 Rp 10,050,000.00
05-03-2019 PT Roda Jaya 59 Rp 10,050,000.00
10-04-2019 PT Jaring Mas 35 Rp 10,100,000.00
08-05-2019 PT Utami 61 Rp 10,100,000.00
05-06-2019 PT Columbia 40 Rp 10,150,000.00
07-07-2019 PT Itali 69 Rp 10,150,000.00
07-08-2019 PT Sampurna 75 Rp 10,200,000.00
08-09-2019 PT Rahayu 57 Rp 10,200,000.00
09-10-2019 PT Sutomo 48 Rp 10,225,000.00
12-11-2019 PT Anugrah 49 Rp 10,225,000.00
03-12-2019 PT Bima Motor 55 Rp 10,250,000.00
Jumlah
 Jumlah
Rp 460,000,000.00
Rp 623,100,000.00
Rp 592,950,000.00
Rp 353,500,000.00
Rp 616,100,000.00
Rp 406,000,000.00
Rp 700,350,000.00
Rp 765,000,000.00
Rp 581,400,000.00
Rp 490,800,000.00
Rp 501,025,000.00
Rp 563,750,000.00
Rp 6,653,975,000.00
 Tanggal Penjual Unit Harga Per Unit
06-01-2019 PT Nusa Jaya 46 Rp 10,000,000.00
07-02-2019 PT Andalas 62 Rp 10,050,000.00
05-03-2019 PT Roda Jaya 59 Rp 10,050,000.00
10-04-2019 PT Jaring Mas 35 Rp 10,100,000.00
08-05-2019 PT Utami 61 Rp 10,100,000.00
05-06-2019 PT Columbia 40 Rp 10,150,000.00
07-07-2019 PT Itali 69 Rp 10,150,000.00
07-08-2019 PT Sampurna 75 Rp 10,200,000.00
08-09-2019 PT Rahayu 57 Rp 10,200,000.00
09-10-2019 PT Sutomo 48 Rp 10,225,000.00
12-11-2019 PT Anugrah 49 Rp 10,225,000.00
03-12-2019 PT Bima Motor 55 Rp 10,250,000.00
Jumlah
 Jumlah
Rp 460,000,000.00
Rp 623,100,000.00
Rp 592,950,000.00
Rp 353,500,000.00
Rp 616,100,000.00
Rp 406,000,000.00
Rp 700,350,000.00
Rp 765,000,000.00
Rp 581,400,000.00
Rp 490,800,000.00
Rp 501,025,000.00
Rp 563,750,000.00
Rp 6,653,975,000.00
Penjualan mtor selama tahun 2019
Transaksi penjualan dilakukan secara tunai serrta dikenakan PPn 10%. Harga jual motor per unit ditetapkan
berikut :

No JENIS MOTOR Periode Januari - Juni Periode Juli - Desember

1 Royal Rp 12,200,000.00 Rp 12,400,000.00
2 Sporty Rp 13,400,000.00 Rp 13,750,000.00
3 GLX Rp 15,750,000.00 Rp 16,000,000.00
4 ASR Rp 16,850,000.00 Rp 17,200,000.00
5 Beta Rp 13,000,000.00 Rp 13,500,000.00
ual motor per unit ditetapkan sebagai
a. Penjualan motor selama bulan Januari 2019 s/d Nopember 2019 tidak diperinci satu per satu dan tidak ad

NO. JENIS MOTOR Periode Januari - Juni Periode Juli - Nopember

1 Royal 330 322
2 Sporty 345 355
3 GLX 330 340
4 ASR 315 330
5 Beta 310 293

NO. JENIS MOTOR September 2017 Oktober 2017

1 Royal 55 59
2 Sporty 70 72
3 GLX 65 69
4 ASR 64 66
5 Beta 55 58
diperinci satu per satu dan tidak ada yang dilakukan terhadap pemungut pajak. Hal ini dimaksudkan untuk menyederhanakan pe

November 2017 TOTAL

63 177
68 210
72 206
63 193
61 174
maksudkan untuk menyederhanakan permasalahan. Adapun motor yang terjual selama 11 bulan tersebut adalah sebagai berikut:
sebut adalah sebagai berikut:
 NAMA PENJUAL TYPE
No UNIT NPWP
BKP/PEMBERI JKP MOTOR
1 Boni Suteja Royal 2 01.000.111.9-541.000
2 Hendra Jaya Sporty 1 01.111.222.8-541.000
3 Indra Guna GLX 1 01.222.333.7-541.000
4 Haryono ASR 3 01.333.444.6-541.000
5 PT Kinanti Beta 10 01.111.222.3-541.000
6 PEMDA, DIY Sporty 20 01.200.313.1-541.000
7 RS. SARJITO, Yogya GLX 25 01.321.445.1-541.000
8 Yenny Kusuma Beta 1 01.444.555.1-541.000
9 Tri Afianti GLX 1 01.555.666.4-541.000
10 Lilis ASR 1 01.666.777.3-541.000
11 Sulistia GLX 1 01.777.888.2-541.000
12 PEMDA, Sleman ASR 30 01.101.232.1-541.000
13 PEMDA, Bantul Sporty 25 01.145.266.1-541.000
14 Dispenda, Yogya GLX 20 01.221.333.1-541.000
15 RSD Bantul ASR 20 01.340.111.1-541.000
16 DPU, Yogya Beta 35 01.117.107.1-541.000
17 UD Mandiri GLX 4 01.222.333.4-541.000
18 Toko Mentari Sporty 4 01.333.444.5-541.000
19 Purnanto ASR 1 01.888.999.1-541.000
20 Toko Amanah Beta 4 01.444.555.6-541.000
21 Depnaker, Sleman Royal 40 01.210.119.1-541.000
22 BPN, Sleman GLX 4 01.126.122.1-541.000
23 PT Roda Jaya Sporty 10 01.555.666.7-541.000
24 PT Sumber Baja ASR 5 01.666.777.8-541.000
25 UD Jaring Mas Royal 5 01.777.888.9-541.000
26 UD Saputro Beta 2 01.888.999.0-541.000
27 Dispenda, Yogya ASR 30 01.000.234.1-541.000
28 PT Restu Indah Sporty 2 01.999.000.1-541.000
29 Sofyan Beta 2 01.332.441.7-541.000
30 Selfi GLX 1 01.225.775.6-541.000
31 DPU Sleman Royal 10 01.146.181.1-541.000
32 Ari Gunawan Sporty 1 01.300.205.8-541.000
33 Toko Bintang Mas GLX 8 01.000.121.3-541.000
34 Suseno Ashari Royal 1 01.400.705.2-541.000
 FAKTUR PAJAK
NO. SERI TANGGAL
010.900-13.55582271 02/12/2019
010.900-13.55582272 03/12/2019
010.900-13.55582273 04/12/2019
010.900-13.55582274 05/12/2019
010.900-13.55582275 06/12/2019
010.900-13.55582276 07/12/2019
010.900-13.55582277 08/12/2019
010.900-13.55582278 09/12/2019
010.900-13.55582279 10/12/2019
010.900-13.55582280 10/12/2019
010.900-13.55582281 12/12/2019
010.900-13.55582282 13/12/2019
010.900-13.55582283 14/12/2019
010.900-13.55582284 15/12/2019
010.900-13.55582285 16/12/2019
010.900-13.55582286 17/12/2019
010.900-13.55582287 18/12/2019
010.900-13.55582288 19/12/2019
010.900-13.55582289 20/12/2019
010.900-13.55582290 21/12/2019
010.900-13.55582291 22/12/2019
010.900-13.55582292 23/12/2019
010.900-13.55582293 24/12/2019
010.900-13.55582294 25/12/2019
010.900-13.55582295 26/12/2019
010.900-13.55582296 27/12/2019
010.900-13.55582297 28/12/2019
010.900-13.55582298 28/12/2019
010.900-13.55582299 29/12/2019
010.900-13.55582300 29/12/2019
010.900-13.55582301 30/12/2019
010.900-13.55582302 30/12/2019
010.900-13.55582303 30/12/2019
010.900-13.55582304 31/12/2019
Berikut ini adalah data alamat dan NPWP pemungut pajak

NO. NAMA ALAMAT NPWP

1 PEMDA, DIY Jl. Kenari 56, Yogya 1.200.313.1-541
2 RS. SARJITO, Yogya Jl. Tentara Pelajar 7, Yogya 1.321.445.1-541
3 PEMDA, Sleman Jl. Parasamya, Sleman 1.101.232.1-542
4 PEMDA, Bantul JI. Wolter Monginsidi, Bantul 1.145.266.1-543
5 Dispenda, Yogya Jl. Brigjen Katamso 55, Yogya 1.211.333.1-541
6 RSD Bantul Jl. Gajah Mada 1, Bantul 1.340.111.1-543
7 DPU, Yogya JI. Maloboro 56, Yogyakarta 1.117.107.1-541
8 Depnaker, Sleman Jl. Merbabu 11, Sleman 1.210.119.1-542
9 BPN, Sleman Jl. Dr. Rajiman, Triharjo, Sleman 1.126.122.1-542
10 Dispenda, Sleman JI. Palagan Raya 43, Sleman 1.111.234.1-542
11 DPU, Sleman JI. Popongan 1, Sleman 1.146.181.1-542