4.8 KiB
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:
-
Expense Account (Debit Rp 2,000,000)
- Records the full expense amount
- This is the original payment amount
-
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
-
PPh 29 (Credit Rp 50,000)
- Another withholding tax deduction
- Also creates a liability
- Further reduces the amount paid to vendor
-
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)