PT Manunggal Elektronik is a company that manufactures large capacity air conditioning machines which are classified as luxury goods and are subject to a 20 PPnBM tariff The company's products are marketed both in domestic and international markets PT Manunggal Elektronik has been confirmed as a Taxable Entrepreneur (PKP) since January 31, 2008 Identity of Taxable Entrepreneurs Name PT Manunggal Elektronik Address Jalan Kemanggisan No 10 West Jakarta Phone number 021 8976000 TIN 01 222 333 4 543 001 Transactions during April 2020 NO DATE DESCRIPTION 1 1 April Delivered 3 units of AC for the promotion of the company itself in the Electronic Solution product display room Freezer price IDR 7,800,000, that price includes a profit of IDR 2,300,000 Prices do not include VAT and PPnBM Tax Invoice No 010 000 16 00000220 2 7 April Purchase of 2 Honda Accord Sedans at PT Honda Prospect Motor, the car is for the purposes of the Board of Director's car IDR 690,000,000 subject to 25 PPnBM TIN 01 112 333 4 565 004 Received tax invoice 010 000 14 00005677 Prices do not include VAT and PPnBM 3 8 April Purchase of imported refrigeration spare parts for factory use from Baba Yaga Cooling Company, Russia at a cost of $ 2,520 then Insurance and freight are 1 and 2 of the cost, respectively The import duty charged is IDR 2,500,000, exchange rate of 1 $ IDR 15,000 Prices do not include 20 VAT and PPnBM 4 13 April Send an order for 10 units of AC IDR 8,600,000 to the ASEAN office, which is located at Jalan Raya Indah no 10, South Jakarta Prices do not include VAT and PPnBM Tax Invoice No 080 000 16 00000229 The submission of the BKP is exempt from VAT and PPnBM 5 14 April The purchase of 1 ton of fragrant mentik rice and rojolele from Abbasy Mart totals IDR 135,000,000 The rice will be distributed to factory employees in the context of Eid celebrations 6 15 April AC exports to Chai Chai Cool, Thailand as many as 150 units of AC IDR 7,500,000 Prices do not include VAT and PPnBM Tax Invoice No 010 000 16 00000222 7 16 April Credit sale of 50 units of AC IDR 7,700,000 to Seven Elektronik which is located at Jalan Indah no 3, North Jakarta TIN 01 222 3333 4 565 002 Prices do not include VAT and PPnBM Tax Invoice No 010 000 16 00000221 8 17 April Received payment from Seven Elektronik for the transaction on April 16, 2020 9 17 April Send orders for 40 units of AC IDR 8,800,000 to the Ministry of Finance Building Office address Jalan Gunung Sahari No 3, Central Jakarta Treasurer TIN 00 011 882 075 000 Tax Invoice No 020 000 16000000225 Prices do not include VAT and PPnBM 10 18 April Send an order for 50 units of AC IDR 8,030,000 to PT Adem Adem which is located at Jalan Indah no 3 East Jakarta TIN 01 222 3333 4 565 002 Sending invoice with Tax Invoice No 010 000 16 00000223 Prices include VAT but do not include PPnBM 11 19 April Sending orders for 40 AC units IDR 9,425,000 to PT AC, which is located at Jalan Indah no 10, West Jakarta TIN 01 222 3333 4 565 002 Prices include VAT and PPnBM Tax Invoice No 010 000 16 00000226 12 20 April Cash purchases of spare parts in the form of compressors for AC assembly with a DPP of IDR 338,000,000 from PT Raja Kompresor TIN 01 222 3333 4 565 003 Received tax invoice 010 000 14 00005678 Prices do not include VAT 13 21 April The company spent on building a warehouse expansion with an area of 2000 m2 During April 2020 it cost IDR 5,600,000,000 In March 2020 there was data on overpaid VAT of IDR 20,000,000 which was compensated for the April 2020 tax period On April 18, PT Manunggal Elektronik paid an advance for VAT of IDR 15,000,000, (VAT paid in advance) for the April 2020 tax period PT Manunggal Elektronik will deposit underpaid VAT and PPnBM on 15 May 2020 and report the VAT Period SPT form 1111 on 18 May 2020 For self build activities (SBA) deposited on May 5, 2020 Requested Calculate how much VAT is underpaid overpaid Calculate how much PPnBM must be paid Calculate the SBA VAT that must be deposited

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PT. Manunggal Elektronik is a company that manufactures large capacity air conditioning machines which are classified as luxury goods and are subject to a 20%

PT. Manunggal Elektronik is a company that manufactures large capacity air conditioning machines which are classified as luxury goods and are subject to a 20% PPnBM tariff. The company's products are marketed both in domestic and international markets. PT. Manunggal Elektronik has been confirmed as a Taxable Entrepreneur (PKP) since January 31, 2008.

Identity of Taxable Entrepreneurs

Name: PT. Manunggal Elektronik

Address: Jalan Kemanggisan No 10 West Jakarta

Phone number: 021 8976000

TIN: 01.222.333.4.543.001

Transactions during April 2020

NO	DATE	DESCRIPTION
1	1 April	Delivered 3 units of AC for the promotion of the company itself in the Electronic Solution product display room. Freezer price @ IDR 7,800,000, that price includes a profit of IDR 2,300,000. Prices do not include VAT and PPnBM. Tax Invoice No. 010.000.16.00000220.
2	7 April	Purchase of 2 Honda Accord Sedans at PT Honda Prospect Motor, the car is for the purposes of the Board of Director's car @ IDR 690,000,000 subject to 25% PPnBM. TIN 01.112.333.4.565.004. Received tax invoice 010.000.14.00005677. Prices do not include VAT and PPnBM.
3	8 April	Purchase of imported refrigeration spare parts for factory use from Baba Yaga Cooling Company, Russia at a cost of $ 2,520 then Insurance and freight are 1% and 2% of the cost, respectively. The import duty charged is IDR 2,500,000, exchange rate of 1 $ = IDR 15,000. Prices do not include 20% VAT and PPnBM.
4	13 April	Send an order for 10 units of AC @ IDR 8,600,000 to the ASEAN office, which is located at Jalan Raya Indah no 10, South Jakarta. Prices do not include VAT and PPnBM. Tax Invoice No. 080.000.16.00000229. The submission of the BKP is exempt from VAT and PPnBM.
5	14 April	The purchase of 1 ton of fragrant mentik rice and rojolele from Abbasy Mart totals IDR 135,000,000. The rice will be distributed to factory employees in the context of Eid celebrations.
6	15 April	AC exports to Chai Chai Cool, Thailand as many as 150 units of AC @ IDR 7,500,000 Prices do not include VAT and PPnBM. Tax Invoice No. 010.000.16.00000222.
7	16 April	Credit sale of 50 units of AC @ IDR 7,700,000 to Seven Elektronik which is located at Jalan Indah no. 3, North Jakarta. TIN 01.222.3333.4.565.002. Prices do not include VAT and PPnBM. Tax Invoice No. 010.000.16.00000221.
8	17 April	Received payment from Seven Elektronik for the transaction on April 16, 2020.
9	17 April	Send orders for 40 units of AC @ IDR 8,800,000 to the Ministry of Finance Building. Office address: Jalan Gunung Sahari No. 3, Central Jakarta. Treasurer TIN 00.011.882.075.000. Tax Invoice No. 020.000.16000000225. Prices do not include VAT and PPnBM
10	18 April	Send an order for 50 units of AC @ IDR 8,030,000 to PT Adem Adem which is located at Jalan Indah no. 3 East Jakarta. TIN 01.222.3333.4.565.002. Sending invoice with Tax Invoice No. 010.000.16.00000223. Prices include VAT but do not include PPnBM.
11	19 April	Sending orders for 40 AC units @ IDR 9,425,000 to PT. AC, which is located at Jalan Indah no. 10, West Jakarta. TIN 01.222.3333.4.565.002. Prices include VAT and PPnBM. Tax Invoice No. 010.000.16.00000226
12	20 April	Cash purchases of spare parts in the form of compressors for AC assembly with a DPP of IDR 338,000,000 from PT Raja Kompresor. TIN 01.222.3333.4.565.003. Received tax invoice 010.000.14.00005678. Prices do not include VAT.
13	21 April	The company spent on building a warehouse expansion with an area of 2000 m2. During April 2020 it cost IDR 5,600,000,000

In March 2020 there was data on overpaid VAT of IDR 20,000,000 which was compensated for the April 2020 tax period.
On April 18, PT Manunggal Elektronik paid an advance for VAT of IDR 15,000,000, (VAT paid in advance) for the April 2020 tax period.
PT. Manunggal Elektronik will deposit underpaid VAT and PPnBM on 15 May 2020 and report the VAT Period SPT form 1111 on 18 May 2020.
For self-build activities (SBA) deposited on May 5, 2020.

Requested: