# Journal Entry Structure

## Overview

This document explains how journal entries are created when using payment deductions.

## Standard Payment (Without Deductions)

For a standard vendor payment of Rp 2,000,000:

```
Account                    | Debit         | Credit
---------------------------|---------------|---------------
Accounts Payable           |               | Rp 2,000,000
Bank Account               |               | Rp 2,000,000
---------------------------|---------------|---------------
TOTAL                      | Rp 2,000,000  | Rp 2,000,000
```

Wait, that's not right. Let me correct:

```
Account                    | Debit         | Credit
---------------------------|---------------|---------------
Accounts Payable           | Rp 2,000,000  |
Bank Account               |               | Rp 2,000,000
---------------------------|---------------|---------------
TOTAL                      | Rp 2,000,000  | Rp 2,000,000
```

## Payment with Deductions (New Structure)

For a vendor payment of Rp 2,000,000 with deductions:
- PPh 21: Rp 100,000
- PPh 29: Rp 50,000
- Final payment to bank: Rp 1,850,000

### Journal Entry:

```
Account                    | Debit         | Credit
---------------------------|---------------|---------------
Expense Account            | Rp 2,000,000  |
PPh 21 (Tax Payable)       |               | Rp 100,000
PPh 29 (Tax Payable)       |               | Rp 50,000
Bank Account               |               | Rp 1,850,000
---------------------------|---------------|---------------
TOTAL                      | Rp 2,000,000  | Rp 2,000,000
```

### Explanation:

1. **Expense Account (Debit Rp 2,000,000)**
   - Records the full expense amount
   - This is the original payment amount

2. **PPh 21 (Credit Rp 100,000)**
   - Withholding tax deduction
   - Creates a liability (you owe this to the tax office)
   - Reduces the amount paid to vendor

3. **PPh 29 (Credit Rp 50,000)**
   - Another withholding tax deduction
   - Also creates a liability
   - Further reduces the amount paid to vendor

4. **Bank Account (Credit Rp 1,850,000)**
   - The actual amount paid from bank
   - Equals: Original Amount - Total Deductions
   - Equals: Rp 2,000,000 - Rp 150,000 = Rp 1,850,000

### Why This Structure?

This structure correctly represents the business transaction:
- You incurred an expense of Rp 2,000,000
- You withheld Rp 150,000 in taxes (which you'll pay to the government)
- You paid Rp 1,850,000 to the vendor

The deductions are **credits** because:
- They represent liabilities (amounts you owe to the tax office)
- They reduce the cash outflow
- They offset part of the expense

## Example from Screenshot

Based on your payment PB5858/2025/00105:

```
Account                              | Debit           | Credit
-------------------------------------|-----------------|------------------
218401 AR Clearing                   |                 | Rp 2,000,000.00
611505 Telepon & Internet            | Rp 1,850,000.00 |
217101 PPh 21                        |                 | Rp 100,000.00
117104 PPh 29                        |                 | Rp 50,000.00
-------------------------------------|-----------------|------------------
TOTAL                                | Rp 1,850,000.00 | Rp 2,150,000.00
```

Wait, this doesn't balance! Let me check the correct structure...

Actually, looking at your screenshot again, the correct structure should be:

```
Account                              | Debit           | Credit
-------------------------------------|-----------------|------------------
611505 Telepon & Internet (Expense)  | Rp 2,000,000.00 |
217101 PPh 21 (Tax Payable)          |                 | Rp 100,000.00
117104 PPh 29 (Tax Payable)          |                 | Rp 50,000.00
218401 AR Clearing (Bank)            |                 | Rp 1,850,000.00
-------------------------------------|-----------------|------------------
TOTAL                                | Rp 2,000,000.00 | Rp 2,000,000.00
```

This is the correct balanced entry that the module will now create!

## Multiple Deductions

You can add as many deduction lines as needed. For example:

Payment Amount: Rp 5,000,000
- PPh 21: Rp 200,000
- PPh 23: Rp 100,000
- PPh 29: Rp 50,000
- Admin Fee: Rp 25,000

```
Account                    | Debit         | Credit
---------------------------|---------------|---------------
Expense Account            | Rp 5,000,000  |
PPh 21                     |               | Rp 200,000
PPh 23                     |               | Rp 100,000
PPh 29                     |               | Rp 50,000
Admin Fee                  |               | Rp 25,000
Bank Account               |               | Rp 4,625,000
---------------------------|---------------|---------------
TOTAL                      | Rp 5,000,000  | Rp 5,000,000
```

Final Payment: Rp 4,625,000 (= Rp 5,000,000 - Rp 375,000)