Jurnal Pajak Penghasilan (PPh psl 29)

Pengakuan Pajak Penghasilan dijurnal di Accurate dari Activities | General Ledger | Journal Voucher, jurnal nya adalah :

(Dr) Income Tax     xxxx

(Cr) PPh Psl 25       xxxx (jika ada)

(Cr) PPh psl 29      xxxx

Pada saat PPh psl 29 (Hutang Pajak Penghasilan) menu disetor ke Pajak, buat Jurnal :

(Dr) PPh psl 29   xxxx

(Cr) Cash/Bank  xxxx

Account Type :

PPh psl 25 = Other Current Asset (Aktiva Lancar Lainnya)

PPh Psl 29 = Other Current Liabilities (Hutang Lancar Lainnya)

Income Tax = Other Expense (Beban Lain-lain) dan

*) Account Income Tax ini yang kita pilih di Setup | Preferences | Taxation, bagian Income Tax agar Account Income Tax ditampilkan di posisi setelah Net Income di Report Profit & Loss. 






0 replies

Leave a Reply

Want to join the discussion?
Feel free to contribute!

Leave a Reply

Your email address will not be published. Required fields are marked *