Pajak penghasilan yang diatur oleh PP Nomor 46 tahun 2013 termasuk dalam PPh Pasal 4 ayat(2), bersifat FINAL. Yang dikenai Pajak Penghasilan (PPh) ini adalah Penghasilan dari USAHA yang diterima atau diperoleh Wajib Pajak dengan peredaran bruto (omzet) yang tidak melebihi Rp4,8 miliar dalam 1 tahun Pajak.
Akun Beban Pajak Penghasilan (Income Tax) adalah akun yang kita pilih di menu Persiapan | Peferensi | Perpajakan | Pajak Penghasilan di ACCURATE. Karena akun tersebut adalah akun Beban(Expense) maka saat lintas tahun secara otomatis akan ditutup ke Laba Ditahan seperti akun-akun Profit and Loss lain nya.
Bagaimana Perlakuan Pajak Penghasilan 1% PP Nomor 46 Tahun 2013 Di Accurate 4 ?, Accurate Jakarta, Accurate Jakarta Pusat, Accurate Jakarta Barat, Accurate Jakarta Timur, Accurate Jakarta Utara, Accurate Jakarta Selatan, Accurate Tanggerang, Accurate Bekasi, Accurate Surabaya, Accurate 5, Nomer Telp Accurate Surabaya 0818317172; 085108827788 Alamat : Satelit Utara VIII / BT-9, Saya Kwan, Harga Accurate, software acc, software accurate, software akuntansi, software akuntansi accurate, software accounting, software keuangan, software pembukuan, software pos, software kasir, program kasir, program akuntansi, aplikasi akuntansi,
Penghasilan yang dibayar berdasarkan PP Nomor 46 Tahun 2013 dilaporkan dalam SPT Tahunan PPh pada kelompok penghasilan yang dikenai pajak final dan/atau bersifat final. Seperti pada gambar laporan terlampir hasil screenshot SPT Tahunan di ACCURATE.
Contoh : Berdasarkan penilaian yang dilakukan oleh pihak DJP pada tahun 2013, peredaran bruto PT. XYZ belum mencapai 4.8 miliar, sehingga mulai Januari 2014 dikenakan PPh Final tarif 1 persen dari peredaran bruto (Omzet).
Maka mulai bulan januari 2014 dan setiap bulan berikutnya selama 2014, dikenakan Pajak Penghasilan 1% dari Omzet bulan bersangkutan. Disetorkan paling lambat tanggal 15 bulan berikutnya.
Laba/Rugi Sebelum Dilakukan "jurnal Pajak Penghasilan 1% setiap bulan nya dari Journal Voucher"
Laba/Rugi Setelah Dilakukan "jurnal Pajak Penghasilan 1% setiap bulan nya dari Journal Voucher"
Di ACCURATE kita jurnal Pajak Penghasilan 1% setiap bulan nya dari Journal Voucher (Aktivitas | Buku Besar | Journal Voucher) :
(Dr) Beban Pajak Penghasilan(Income Tax) xxxx [Tipe Akun BEBAN LAINNYA]
(Cr) Pajak Yang Masih Harus di Bayar - PPh Pasal 4 ayat(2) xxxx [Tipe Akun HUTANG LANCAR LAINNYA]
Saat pelunasan buat Jurnal Voucher :
(Dr) Pajak Yang Masih Harus di Bayar - PPh Pasal 4 ayat(2) xxxx
(Cr) Kas/Bank xxxx [Tipe Akun KAS/BANK]
Jika Omzet selama tahun 2014 melebihi 4.8 miliar, maka tidak masuk kriteria dikenakan Pajak Penghasilan 1 persen, karena itu kita perlu menghitung berapa PPh Pasal 25(cicilan pajak penghasilan) setiap bulan nya untuk tahun fiskal 2015 dan akan dikenakan PPh sesuai dengan UU PPh.
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