No.

Jurnal Debit Kredit

1 Beban Jasa Konsultan 8,000,000.00
Utang PPh Pasal 23 160,000.00
Bank BCA 7,840,000.00

2 Sewa Dibayar di Muka 500,000,000.00

Hutang PPh Pasal 4 Ayat 2 50,000,000.00
Bank BCA 450,000,000.00

3 Beban Sewa Mobil 10,000,000.00

PPN Masukan 1,000,000.00
Hutang PPh Pasal 23 200,000.00
Bank BCA 10,800,000.00

4 Beban Perbaikan Gedung 380,000,000.00

PPN Masukan 38,000,000.00
Hutang PPh Pasal 4 Ayat 2 7,600,000.00
Hutang Usaha 410,400,000.00

5 Beban Perbaikan Mesin 5,000,000.00

PPN Masukan 500,000.00
Hutang PPh Pasal 23 100,000.00
Kas 5,400,000.00

6 Laba Ditahan 5,000,000,000.00

Hutang PPh Pasal 4 Ayat 2 150,000,000.00
Hutang PPh Pasal 23 150,000,000.00
Hutang Dividen 4,700,000,000.00

7 Bank BCA 360,000,000.00

PPh Dibayar di Muka - Pasal 24 36,000,000.00
Penghasilan Dividen LN 396,000,000.00
Laba ditahan 5,000,000,000.00
PT Star Tex Convection (50%) 2,500,000,000.00
PT Jaya Garmindo (20%) 1,000,000,000.00
Bapak Jaya Kirana (30%) 1,500,000,000.00