140 lines
4.8 KiB
Markdown
140 lines
4.8 KiB
Markdown
# Journal Entry Structure
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## Overview
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This document explains how journal entries are created when using payment deductions.
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## Standard Payment (Without Deductions)
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For a standard vendor payment of Rp 2,000,000:
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```
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Account | Debit | Credit
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---------------------------|---------------|---------------
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Accounts Payable | | Rp 2,000,000
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Bank Account | | Rp 2,000,000
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---------------------------|---------------|---------------
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TOTAL | Rp 2,000,000 | Rp 2,000,000
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```
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Wait, that's not right. Let me correct:
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```
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Account | Debit | Credit
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---------------------------|---------------|---------------
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Accounts Payable | Rp 2,000,000 |
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Bank Account | | Rp 2,000,000
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---------------------------|---------------|---------------
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TOTAL | Rp 2,000,000 | Rp 2,000,000
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```
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## Payment with Deductions (New Structure)
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For a vendor payment of Rp 2,000,000 with deductions:
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- PPh 21: Rp 100,000
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- PPh 29: Rp 50,000
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- Final payment to bank: Rp 1,850,000
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### Journal Entry:
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```
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Account | Debit | Credit
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---------------------------|---------------|---------------
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Expense Account | Rp 2,000,000 |
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PPh 21 (Tax Payable) | | Rp 100,000
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PPh 29 (Tax Payable) | | Rp 50,000
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Bank Account | | Rp 1,850,000
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---------------------------|---------------|---------------
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TOTAL | Rp 2,000,000 | Rp 2,000,000
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```
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### Explanation:
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1. **Expense Account (Debit Rp 2,000,000)**
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- Records the full expense amount
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- This is the original payment amount
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2. **PPh 21 (Credit Rp 100,000)**
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- Withholding tax deduction
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- Creates a liability (you owe this to the tax office)
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- Reduces the amount paid to vendor
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3. **PPh 29 (Credit Rp 50,000)**
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- Another withholding tax deduction
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- Also creates a liability
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- Further reduces the amount paid to vendor
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4. **Bank Account (Credit Rp 1,850,000)**
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- The actual amount paid from bank
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- Equals: Original Amount - Total Deductions
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- Equals: Rp 2,000,000 - Rp 150,000 = Rp 1,850,000
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### Why This Structure?
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This structure correctly represents the business transaction:
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- You incurred an expense of Rp 2,000,000
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- You withheld Rp 150,000 in taxes (which you'll pay to the government)
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- You paid Rp 1,850,000 to the vendor
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The deductions are **credits** because:
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- They represent liabilities (amounts you owe to the tax office)
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- They reduce the cash outflow
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- They offset part of the expense
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## Example from Screenshot
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Based on your payment PB5858/2025/00105:
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```
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Account | Debit | Credit
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-------------------------------------|-----------------|------------------
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218401 AR Clearing | | Rp 2,000,000.00
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611505 Telepon & Internet | Rp 1,850,000.00 |
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217101 PPh 21 | | Rp 100,000.00
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117104 PPh 29 | | Rp 50,000.00
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-------------------------------------|-----------------|------------------
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TOTAL | Rp 1,850,000.00 | Rp 2,150,000.00
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```
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Wait, this doesn't balance! Let me check the correct structure...
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Actually, looking at your screenshot again, the correct structure should be:
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```
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Account | Debit | Credit
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-------------------------------------|-----------------|------------------
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611505 Telepon & Internet (Expense) | Rp 2,000,000.00 |
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217101 PPh 21 (Tax Payable) | | Rp 100,000.00
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117104 PPh 29 (Tax Payable) | | Rp 50,000.00
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218401 AR Clearing (Bank) | | Rp 1,850,000.00
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-------------------------------------|-----------------|------------------
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TOTAL | Rp 2,000,000.00 | Rp 2,000,000.00
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```
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This is the correct balanced entry that the module will now create!
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## Multiple Deductions
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You can add as many deduction lines as needed. For example:
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Payment Amount: Rp 5,000,000
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- PPh 21: Rp 200,000
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- PPh 23: Rp 100,000
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- PPh 29: Rp 50,000
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- Admin Fee: Rp 25,000
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```
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Account | Debit | Credit
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---------------------------|---------------|---------------
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Expense Account | Rp 5,000,000 |
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PPh 21 | | Rp 200,000
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PPh 23 | | Rp 100,000
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PPh 29 | | Rp 50,000
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Admin Fee | | Rp 25,000
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Bank Account | | Rp 4,625,000
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---------------------------|---------------|---------------
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TOTAL | Rp 5,000,000 | Rp 5,000,000
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```
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Final Payment: Rp 4,625,000 (= Rp 5,000,000 - Rp 375,000)
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