1. A machine (fixed asset) will be used starting January 1, 2011; acquisition cost of IDR 50,000,000; useful life 5 years; without residual value; depreciated using the straight-line method. So, the annual depreciation is 10 million. As of December 31, 2013, the machine's carrying value was Rp.20,000,000. On that date, the company conducted a review of the asset value. This review results in an estimate that the recoverable amount is Rp.15,000,000. Requested:Calculate the depreciation of the machine, make an adjustment journal and calculate the annual depreciation for the remaining useful life of the machine above
2. Kurniawan is an employee who is married and has two children. He works at PT Mas Murni and receives a monthly salary of Rp. 8,000,000. PT Mas Murni is a participant in the BPJS Ketenagakerjaan program and pays monthly insurance premiums for work accident insurance (JKK) and Death Insurance (JKM) 0.2% and 0.3% of its monthly salary, respectively. The old age insurance (JHT) which is the responsibility of PT Mas Murni is 3.7% of the monthly salary. Kurniawan pays a monthly fee to a pension fund in the amount of Rp45,000.Requested:Calculate Article 21 income tax for scholars and make a journal!