PT. GRAHA (PKP), which operates in the field of AC sales and AC repair services, carried out transactions during April 2023 as follows:

ASSUMPTION: All transaction values do not include VAT, unless stated that VAT is included.

No

1 Renting an office building to PT. KARYA (PKP) with a value of R 80,000,000. Final Income Tax of 10%

The correct journal is:

a. Debit Prepaid Tax-PPh ps 4(2) R.8,000,000.-

b. Debit Rental Costs R.88,800,000,-

c. Output Tax Credit Rp. 8,800,000,-

d. Tax Debt Credit-PPh article 4(2) R. 8,000,000,-

Do the following cash analysis:

Information

Wages

Tunjangar

Transport

Pension

PPh Ps.

21

apoton

Take home pay

Employee

60,000,000 20,000,000 2,750,000 3,200,000 76,550,000

pension benefit is a fixed contribution program paid to a pension fund whose establishment is authorized by the Minister of Finance. Of the pension contribution of IDR 2,750,000, it amounts to R2,500,000

ditanacuna

while the amount is Ro 250,000

borne by the employee

The correct sentence is:

a. Juran Pension Debt Credit Rp. 2,730,000,-

b. Debit Forest Tax-PPh ps. 21 Rp. 3,200,000,-

c. Debit Biava juran Densiun Ro. 2,750,000e,

d. Aredit Cash/Bank RD. 75,330,000.-

3 Make an AC payment to the PK STAN Treasurer worth Ro400,000,000

a. RD Business Forest Credit. 444,000,000 -

Sales Credit Rp. 444,000,000.-

c. Usana Receivables Debit kp. 400,000,000,-

d. Palak Output Credit-collected RD, 44,000,000-

4 Make installment payments for PPh Ps. 25 for March 2023 amounting to Rp. The correct 10,000,000 daily is:

DebIt rajak prepaid-Pre ps. 23 ko.10,000,000,-

b. Debit Income Tax Payable ps. 25 Rp. 10,000,000,-

c. Credit Debt P'Ph ps. 25 Rp.10,000,000.-

d. Prepaid Tax Credit-PPh ps. 25 Rp. 10,000,000,-

Receive payment for transaction number 3 and BendarabaRKNSTAN

The correct journal is:

3. Debit Accounts Receivable Ro. 444,000,000.-

b. Forest Credit PPh PS.22 Ro. 6,000,000,-

c. Bank Cash Debit Ro. 394,000,000-

g. Credit Patak Kcluaran-diuneut Ro. 44,000,000-

Providing AC installation and repair services at PI. Happy (K worth

The correct sentence is:

a. Service Income Credit Ro. 108,000,000-

b. Prepaid Tax Debit-P'Ph l's 23 Rp. 2,000,000,-

c. Input Tax Debit R. 11,000,000,-

d. Cash/Bank Debit Rp. 111,000.OU0.-

7At the end of the month. It is known that output during the 2023 ADri period will be Rn

11,000,000,- and the Input Tax credited during the April 2023 period is

R.. 8,800,000.-

The correct sentence is:

a. VAT Payable Debit Rp. 2,200,000,-

h. Paiak Credit Input Ro. 8,800,000-

c. Paiak Credit RD Output. 1,000,000 -

d. Input Tax Debit Rp

A SO TO TE

& Vetting to the country on 'ln article 421 which has been cut by GRAMA in the matter

Vane's journal is correct:

a. Debit Payable Parak-PPh ps. 412) RD. 8,000,000.-

c. Parak credit is bavared in advance- Ph os. 42) Ko.8,000,000.-

d. there is no journal

9 Remit to the state PPh article 21 which has been deducted by PT GRAHA in question number

Jura Vane is right:

a. Tax Credit is paid in advance-PPh ps. 21 Rp. 3,200,000,-

b. Bank Cash Credit Rn. 3,000,000.-

c. Debit Mutane Parak-PPh Ds. 2 Co. 3,200,000.

d. there is no journal

10 It is known that the PPh payable for the 2022 tax year is IDR 260,000,000, the tax credit throughout 2022 is IDR. 210,000,000. In April 2023, PT GRAHA will make payments for Ph article 29 for the 2022 tax year.

The correct journal is:

a. Debit Payable Payables-Income Tax Ds. 29 RD. 30,000,000,-

b. Debit Current Tax Expense-Corporate Income Tax R. 260,000,000,-

c. Credit Paiak Payable-Income Tax Ds. 29 Ro. 50,000,000-

d. Patak credit is offered in advance- Th Ds. 29 KD.210,000,000

PT. GRAHA (PKP) yang bergerak di bidang penjualan AC dan jasa reparasi AC melakukan transaksi selama bulan April 2023 sebagai berikut: ASUMSI: Semua nilai transaksi belum termasuk PPN, kecuali ada keterangan sudah termasuk PPN. Trancisis arbear j: Aeral yase betat idelak. karnal yaky tosear aldelat: 6. Dehar Hiara hara ponise kp 2780 ore- hamal yang herar alulak hamal yary herar adalah: tamal yang betar adulat. Rples too oros Numal yars berar addat: Mp: K mon rove. hamal yart benar adelak foreve 1 d a das A. Tidal ade jamal 2diratai Manal yoes henar illak. a Tilia ale jarmal pouk 2022 . Nunel yan hour adelah