KERTAS KERJA

PPN dan PPh Pasal 22

1 JURNAL PEMBELIAN, PENJUALAN, PEMBAYARAN PPN KELUARAN &

PPh PASAL 22, DAN UTANG PPN BULAN DESEMBER:

A. Jurnal Pembelian
Debit
Tanggal Keterangan Type Motor
Pembelian PPN Masukan
12/1/2017 PT. BIMA MOTOR SPORTY Rp 692,250,000 Rp 69,225,000
12/2/2017 PT. BIMA MOTOR ROYAL Rp 573,000,000 Rp 57,300,000
12/2/2017 PT. BIMA MOTOR ASR Rp 820,450,000 Rp 82,045,000
12/3/2017 PT. BIMA MOTOR GLX Rp 826,650,000 Rp 82,665,000
12/3/2017 PT. BIMA MOTOR BETA Rp 563,750,000 Rp 56,375,000
JUMLAH Rp 3,476,100,000 Rp 347,610,000

B. Jurnal Penjualan
Debit Kredit
Tanggal Keterangan Type Motor
Kas Penjualan
12/2/2017 Boni Suteja ROYAL Rp 28,520,000 Rp 24,800,000
12/3/2017 Hendra Jaya SPORTY Rp 15,812,500 Rp 13,750,000
12/4/2017 Indra Guna GLX Rp 18,400,000 Rp 16,000,000
12/5/2017 Haryono ASR Rp 59,340,000 Rp 51,600,000
12/6/2017 PT Kinanti BETA Rp 155,250,000 Rp 135,000,000
12/7/2017 PEMDA, DIY SPORTY Rp 316,250,000 Rp 275,000,000
12/8/2017 RS. SARJITO, Yogya GLX Rp 460,000,000 Rp 400,000,000
12/9/2017 Yeni Kusuma BETA Rp 15,525,000 Rp 13,500,000
12/10/2017 Tri Afianti GLX Rp 18,400,000 Rp 16,000,000
12/10/2017 Lilis ASR Rp 19,780,000 Rp 17,200,000
12/12/2017 Sulistia GLX Rp 18,400,000 Rp 16,000,000
12/13/2017 PEMDA, Sleman ASR Rp 593,400,000 Rp 516,000,000
12/14/2017 PEMDA, Bantul SPORTY Rp 395,312,500 Rp 343,750,000
12/15/2017 Dispenda, Yogya GLX Rp 368,000,000 Rp 320,000,000
12/16/2017 RSD Bantul ASR Rp 395,600,000 Rp 344,000,000
12/17/2017 DPU, Yogya BETA Rp 543,375,000 Rp 472,500,000
12/18/2017 UD Mandiri GLX Rp 73,600,000 Rp 64,000,000
12/19/2017 Toko Mentari SPORTY Rp 63,250,000 Rp 55,000,000
12/20/2017 Purnanto ASR Rp 19,780,000 Rp 17,200,000
12/21/2017 Toko Amanah BETA Rp 62,100,000 Rp 54,000,000
12/22/2017 Depnaker, Sleman ROYAL Rp 570,400,000 Rp 496,000,000
12/23/2017 BPN, Sleman GLX Rp 73,600,000 Rp 64,000,000
12/24/2017 PT Roda Jaya SPORTY Rp 158,125,000 Rp 137,500,000
12/25/2017 PT Sumber Baja ASR Rp 98,900,000 Rp 86,000,000
12/26/2017 UD Jaring Mas ROYAL Rp 71,300,000 Rp 62,000,000
12/27/2017 UD Saputro BETA Rp 31,050,000 Rp 27,000,000
12/28/2017 Dispenda, Yogya ASR Rp 593,400,000 Rp 516,000,000
12/28/2017 PT Restu Indah SPORTY Rp 31,625,000 Rp 27,500,000
12/29/2017 Sofyan BETA Rp 31,050,000 Rp 27,000,000
12/29/2017 Selfi GLX Rp 18,400,000 Rp 16,000,000
12/30/2017 DPU, Sleman ROYAL Rp 142,600,000 Rp 124,000,000
12/30/2017 Ari Gunawan SPORTY Rp 15,812,500 Rp 13,750,000
12/30/2017 Toko Bintang Mas GLX Rp 147,200,000 Rp 128,000,000
12/31/2017 Suseno Ashari ROYAL Rp 14,260,000 Rp 12,400,000
JUMLAH Rp 5,637,817,500 Rp 4,902,450,000

C. Jurnal Pembayaran PPN Keluaran dan PPh Pasal 22 atas Penjualan yang dilakukan terhadap Pemungut PPN
Debit
Tanggal Keterangan
UM PPh Pasal 22 PPN Keluaran
12/7/2017 PEMDA, DIY Rp 4,125,000 Rp 27,500,000
12/8/2017 RS. SARJITO, Yogya Rp 6,000,000 Rp 40,000,000
12/13/2017 PEMDA, Sleman Rp 7,740,000 Rp 51,600,000
12/14/2017 PEMDA, Bantul Rp 5,156,250 Rp 34,375,000
12/15/2017 Dispenda, Yogya Rp 4,800,000 Rp 32,000,000
12/16/2017 RSD Bantul Rp 5,160,000 Rp 34,400,000
12/17/2017 DPU, Yogya Rp 7,087,500 Rp 47,250,000
12/22/2017 Depnaker, Sleman Rp 7,440,000 Rp 49,600,000
12/23/2017 BPN, Sleman Rp 960,000 Rp 6,400,000
12/28/2017 Dispenda, Yogya Rp 7,740,000 Rp 51,600,000
12/30/2017 DPU, Sleman Rp 1,860,000 Rp 12,400,000
JUMLAH Rp 58,068,750 Rp 387,125,000

D. Jurnal Utang PPN

Tanggal Nama Rekening Debit Kredit
12/31/2017 Setor PPN Rp 244,490,000
PPN Keluaran Rp 103,120,000
PPN Masukan Rp 347,610,000
 Kredit
Utang Dagang
Rp 761,475,000
Rp 630,300,000
Rp 902,495,000
Rp 909,315,000
Rp 620,125,000
Rp 3,823,710,000

Kredit
PPN Keluaran Pendapatan BBN
Rp 2,480,000 Rp 1,240,000
Rp 1,375,000 Rp 687,500
Rp 1,600,000 Rp 800,000
Rp 5,160,000 Rp 2,580,000
Rp 13,500,000 Rp 6,750,000
Rp 27,500,000 Rp 13,750,000
Rp 40,000,000 Rp 20,000,000
Rp 1,350,000 Rp 675,000
Rp 1,600,000 Rp 800,000
Rp 1,720,000 Rp 860,000
Rp 1,600,000 Rp 800,000
Rp 51,600,000 Rp 25,800,000
Rp 34,375,000 Rp 17,187,500
Rp 32,000,000 Rp 16,000,000
Rp 34,400,000 Rp 17,200,000
Rp 47,250,000 Rp 23,625,000
Rp 6,400,000 Rp 3,200,000
Rp 5,500,000 Rp 2,750,000
Rp 1,720,000 Rp 860,000
Rp 5,400,000 Rp 2,700,000
Rp 49,600,000 Rp 24,800,000
Rp 6,400,000 Rp 3,200,000
Rp 13,750,000 Rp 6,875,000
Rp 8,600,000 Rp 4,300,000
Rp 6,200,000 Rp 3,100,000
Rp 2,700,000 Rp 1,350,000
Rp 51,600,000 Rp 25,800,000
Rp 2,750,000 Rp 1,375,000
Rp 2,700,000 Rp 1,350,000
 Rp 1,600,000 Rp 800,000
Rp 12,400,000 Rp 6,200,000
Rp 1,375,000 Rp 687,500
Rp 12,800,000 Rp 6,400,000
Rp 1,240,000 Rp 620,000
Rp 490,245,000 Rp 245,122,500

an terhadap Pemungut PPN

Kredit
Kas
Rp 31,625,000
Rp 46,000,000
Rp 59,340,000
Rp 39,531,250
Rp 36,800,000
Rp 39,560,000
Rp 54,337,500
Rp 57,040,000
Rp 7,360,000
Rp 59,340,000
Rp 14,260,000
Rp 445,193,750
 REKAPITULASI PERSEDIAAN AWAL, PEMBELIAN, DAN PENJUALAN SELAMA
TAHUN 2017
A. PERSEDIAAN AWAL
No. Jenis Motor UNIT HARGA/UNIT JUMLAH
1 Royal 5 Rp 9,000,000.00 Rp 45,000,000.00
2 Sporty 8 Rp 10,000,000.00 Rp 80,000,000.00
3 GLX 7 Rp 12,000,000.00 Rp 84,000,000.00
4 ASR 6 Rp 13,000,000.00 Rp 78,000,000.00
5 Beta 4 Rp 9,500,000.00 Rp 38,000,000.00

Rp 325,000,000.00

B Pembelian selama tahun …..

No. Jenis Motor UNIT JUMLAH
1 Royal 710 Rp 6,624,750,000.00

2 Sporty 759 Rp 7,837,150,000.00

3 GLX 731 Rp 8,987,100,000.00

4 ASR 739 Rp 9,754,050,000.00

5 Beta 656 Rp 6,194,435,000.00

Rp 39,397,485,000.00

C. Penjualan motor selama tahun ………..

No. Jenis Motor UNIT HARGA/UNIT JUMLAH
1 Royal 330 Rp 12,200,000.00 Rp 4,026,000,000.00
380 Rp 12,400,000.00 Rp 4,712,000,000.00
2 Sporty 345 Rp 13,400,000.00 Rp 4,623,000,000.00
418 Rp 13,750,000.00 Rp 5,747,500,000.00
3 GLX 330 Rp 15,750,000.00 Rp 5,197,500,000.00
405 Rp 16,000,000.00 Rp 6,480,000,000.00
4 ASR 315 Rp 16,850,000.00 Rp 5,307,750,000.00
420 Rp 17,200,000.00 Rp 7,224,000,000.00
5 Beta 310 Rp 13,000,000.00 Rp 4,030,000,000.00
347 Rp 13,500,000.00 Rp 4,684,500,000.00
3600 Rp 144,050,000.00 Rp 52,032,250,000.00
D. Persediaan akhir tahun……. (unit)
No. Jenis Motor Awal Pembelian Penjualan
1 Royal 5 710 710
2 Sporty 8 759 763
3 GLX 7 731 735
4 ASR 6 739 735
5 Beta 4 656 657
Unit Akhir Harga/Unit Jumlah
5 Rp 9,550,000.00 Rp 47,750,000.00
4 Rp 10,650,000.00 Rp 42,600,000.00
3 Rp 12,525,000.00 Rp 37,575,000.00
10 Rp 13,450,000.00 Rp 134,500,000.00
3 Rp 10,250,000.00 Rp 30,750,000.00
Rp 293,175,000.00