Jurnal Pajak Penghasilan (PPh psl 29)

Pengakuan Pajak Penghasilan dijurnal di Accurate dari Activities | General Ledger | Journal Voucher,  jurnal nya adalah :
(Dr) Income Tax     xxxx

(Cr) PPh Psl 25      xxxx   (jika ada)

(Cr) PPh psl 29      xxxx

Pada saat PPh psl 29(Hutang Pajak Penghasilan) mau disetor ke Pajak, buat Jurnal :

(Dr) PPh psl 29        xxxx

(Cr) Cash/Bank     xxxx

Account Type :

PPh psl 25 = Other Current Asset(Aktiva Lancar Lainnya)

PPh Psl 29 = Other Current Liabilities (Hutang Lancar Lainnya)

Income Tax = Other Expense (Beban Lain-lain)  dan

*) Account Income Tax ini yang kita pilih di Setup | Preferences | Taxation, bagian Income Tax agar Account Income Taxditampilkan di posisi setelah Net Income di Report Profit & Loss.

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