Nama : Yudhistira Taniwidjaya

NIM : 023102010019
Soal III PPh Final
a. PPh 4.2 mempunyai NPWP
DPP = 750.000.000,00
PPh 4.2 = 750.000.000 X 10% = 75.000.000,00 -
Payment 675.000.000,00

b. PPh 4.2 tidak mempunyai NPWP dengan Gross UP (PPh final tidak ada penalti bila tanpa NPWP)
DPP = (1-10%)/100% X 750.000.000 = 833.333.333,33
PPh 4.2 = 833.333.333,33 X 10% = 83.333.333,33 -
Payment 750.000.000,00

c. PPN Bila tidak di gross up

DPP = 750.000.000,00
PPN = 750.000.000 X 10% = 75.000.000,00 +
PPh 4.2 = 750.000.000 X 10% = 75.000.000,00 -
Payment 750.000.000,00

PPN Bila di gross up

DPP = (1-10%)/100% X 750.000.000 = 833.333.333,33
PPN = 833.333.333,33 X 10% = 83.333.333,33 +
PPh 4.2 = 833.333.333,33 X 10% = 83.333.333,33 -
Payment 833.333.333,33

d. a. Asumsi H, Rochmad mempunyai NPWP

DB By Sewa 750.000.000,00 -
CR Hutang PPh 4.2 - 75.000.000,00
CR Kas/Bank - 675.000.000,00

b. Asumsi PPh Final di Gross Up

DB By Sewa 833.333.333,33 -
CR Hutang PPh 4.2 - 83.333.333,33
CR Kas/Bank - 750.000.000,00