{"id":661,"date":"2025-02-25T12:40:00","date_gmt":"2025-02-25T05:40:00","guid":{"rendered":"https:\/\/kap-hjt.com\/?p=661"},"modified":"2025-02-25T12:46:51","modified_gmt":"2025-02-25T05:46:51","slug":"cara-penjurnalan-transaksi-dengan-ppn-ppnbm-dan-pph-23","status":"publish","type":"post","link":"https:\/\/kap-hjt.com\/en\/2025\/02\/25\/cara-penjurnalan-transaksi-dengan-ppn-ppnbm-dan-pph-23\/","title":{"rendered":"Cara Penjurnalan Transaksi dengan PPN, PPnBM, dan PPh 23"},"content":{"rendered":"<p>Dalam akuntansi, pencatatan transaksi atau penjurnalan adalah langkah awal yang sangat penting dalam penyusunan laporan keuangan. Penjurnalan dilakukan untuk mencatat semua aktivitas keuangan yang terjadi dalam suatu perusahaan agar dapat dianalisis dan digunakan untuk pengambilan keputusan. Teknik penjurnalan ini akan berbeda tergantung pada ada atau tidaknya Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM). PPN adalah pajak yang dikenakan pada konsumsi barang dan jasa di dalam negeri, sedangkan PPnBM dikenakan pada barang-barang tertentu yang dikategorikan sebagai barang mewah oleh pemerintah. Berikut adalah penjelasan dan contoh penjurnalan untuk masing-masing kondisi dengan tarif PPN 11% dan PPnBM 12%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-dasar-hukum\">Dasar Hukum<\/h3>\n\n\n\n<p>Dasar hukum yang mengatur mengenai PPN, PPnBM, dan PPh 23 di Indonesia antara lain:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Undang-Undang Nomor 42 Tahun 2009<\/strong> tentang Perubahan Ketiga atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah.<\/li>\n\n\n\n<li><strong>Undang-Undang Nomor 7 Tahun 2021<\/strong> tentang Harmonisasi Peraturan Perpajakan yang menetapkan tarif PPN menjadi 11%.<\/li>\n\n\n\n<li><strong>Peraturan Menteri Keuangan (PMK) Nomor 121\/PMK.03\/2015<\/strong> tentang Jenis Barang Kena Pajak yang Tergolong Mewah Selain Kendaraan Bermotor yang Dikenai PPnBM.<\/li>\n\n\n\n<li><strong>Peraturan Menteri Keuangan (PMK) Nomor 141\/PMK.03\/2015<\/strong> tentang Pemotongan Pajak Penghasilan Pasal 23 dan Pasal 26.<\/li>\n\n\n\n<li><strong>Peraturan Direktorat Jenderal Pajak (DJP) terkait PPN dan PPnBM<\/strong> yang terus diperbarui sesuai dengan kebijakan fiskal yang berlaku.<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-penjurnalan-tanpa-ppn\">1. Penjurnalan Tanpa PPN<\/h3>\n\n\n\n<p>Pada transaksi tanpa PPN, pencatatan cukup melibatkan akun-akun utama seperti kas\/bank, piutang, dan pendapatan. Transaksi tanpa PPN biasanya terjadi pada entitas yang tidak dikukuhkan sebagai Pengusaha Kena Pajak (PKP) atau pada jenis transaksi yang tidak dikenakan PPN berdasarkan peraturan yang berlaku.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-dari-sisi-penjual-pt-merdeka-sentosa\">Dari Sisi Penjual (PT Merdeka Sentosa)<\/h4>\n\n\n\n<p><strong>Contoh:<\/strong> PT Merdeka Sentosa menjual barang dagangan kepada PT Kawan Abadi seharga Rp10.000.000 secara tunai.<\/p>\n\n\n\n<p><strong>Jurnal:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>Kas                     Rp10.000.000\n    Penjualan                Rp10.000.000\n<\/code><\/pre>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-dari-sisi-pembeli-pt-kawan-abadi\">Dari Sisi Pembeli (PT Kawan Abadi)<\/h4>\n\n\n\n<p><strong>Jurnal:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>Persediaan Barang Dagangan     Rp10.000.000\n    Kas                             Rp10.000.000\n<\/code><\/pre>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-penjurnalan-dengan-ppn-11\">2. Penjurnalan dengan PPN (11%)<\/h3>\n\n\n\n<p>Jika transaksi dikenakan PPN, maka penjual harus mencatat PPN keluaran sebagai utang kepada negara. PPN keluaran adalah pajak yang dipungut dari pelanggan atas penjualan barang atau jasa yang dikenakan pajak.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-dari-sisi-penjual-pt-merdeka-sentosa-0\">Dari Sisi Penjual (PT Merdeka Sentosa)<\/h4>\n\n\n\n<p><strong>Contoh:<\/strong> PT Merdeka Sentosa menjual barang kepada PT Kawan Abadi dengan harga Rp10.000.000 dan dikenakan PPN 11%.<\/p>\n\n\n\n<p><strong>Jurnal:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>Kas                     Rp11.100.000\n    Penjualan                Rp10.000.000\n    Utang PPN                Rp1.100.000\n<\/code><\/pre>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-dari-sisi-pembeli-pt-kawan-abadi-0\">Dari Sisi Pembeli (PT Kawan Abadi)<\/h4>\n\n\n\n<p><strong>Jurnal:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>Persediaan Barang Dagangan     Rp10.000.000\nPPN Masukan                    Rp1.100.000\n    Kas                             Rp11.100.000\n<\/code><\/pre>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-penjurnalan-dengan-ppn-11-dan-ppnbm-12\">3. Penjurnalan dengan PPN (11%) dan PPnBM (12%)<\/h3>\n\n\n\n<p>PPnBM dikenakan pada barang-barang mewah yang ditetapkan oleh pemerintah. Pajak ini ditambahkan di luar PPN dan dikenakan pada barang tertentu seperti kendaraan bermotor, perhiasan, dan barang elektronik mewah.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-dari-sisi-penjual-pt-merdeka-sentosa-1\">Dari Sisi Penjual (PT Merdeka Sentosa)<\/h4>\n\n\n\n<p><strong>Contoh:<\/strong> PT Merdeka Sentosa menjual barang mewah kepada PT Kawan Abadi dengan harga Rp10.000.000, dikenakan PPN 11% dan PPnBM 12%.<\/p>\n\n\n\n<p><strong>Jurnal:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>Kas                     Rp12.300.000\n    Penjualan                Rp10.000.000\n    Utang PPN                Rp1.100.000\n    Utang PPnBM              Rp1.200.000\n<\/code><\/pre>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-dari-sisi-pembeli-pt-kawan-abadi-1\">Dari Sisi Pembeli (PT Kawan Abadi)<\/h4>\n\n\n\n<p><strong>Jurnal:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>Persediaan Barang Mewah        Rp10.000.000\nPPN Masukan                    Rp1.100.000\nPPnBM                           Rp1.200.000\n    Kas                             Rp12.300.000\n<\/code><\/pre>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-penjurnalan-dengan-ppn-11-dan-pph-23-2\">4. Penjurnalan dengan PPN (11%) dan PPh 23 (2%)<\/h3>\n\n\n\n<p>PPh Pasal 23 (PPh 23) merupakan pajak yang dikenakan atas transaksi jasa atau sewa tertentu, dengan tarif 2% untuk jasa tertentu. Pajak ini bersifat pemotongan atau pemungutan oleh pihak yang melakukan pembayaran atas penghasilan yang diterima oleh wajib pajak.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-dari-sisi-penjual-pt-merdeka-sentosa-2\">Dari Sisi Penjual (PT Merdeka Sentosa)<\/h4>\n\n\n\n<p><strong>Contoh:<\/strong> PT Merdeka Sentosa menerima pembayaran jasa konsultasi dari PT Kawan Abadi sebesar Rp10.000.000 yang dikenakan PPN 11% dan PPh 23 sebesar 2%.<\/p>\n\n\n\n<p><strong>Perhitungan Pajak:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PPN = 11% x Rp10.000.000 = Rp1.100.000<\/li>\n\n\n\n<li>PPh 23 = 2% x Rp10.000.000 = Rp200.000<\/li>\n\n\n\n<li>Total yang diterima = Rp10.000.000 + Rp1.100.000 &#8211; Rp200.000 = Rp10.900.000<\/li>\n<\/ul>\n\n\n\n<p><strong>Jurnal:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>Kas                     Rp10.900.000\nPajak Dibayar di Muka PPh 23  Rp200.000\n    Pendapatan Jasa          Rp10.000.000\n    Utang PPN                Rp1.100.000\n<\/code><\/pre>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-dari-sisi-pembeli-pt-kawan-abadi-2\">Dari Sisi Pembeli (PT Kawan Abadi)<\/h4>\n\n\n\n<p><strong>Jurnal:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>Beban Jasa Konsultasi        Rp10.000.000\nPPN Masukan                  Rp1.100.000\n    Utang PPh 23                Rp200.000\n    Kas                          Rp10.900.000\n<\/code><\/pre>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-kesimpulan\">Kesimpulan<\/h3>\n\n\n\n<p>Teknik penjurnalan transaksi tergantung pada ada atau tidaknya PPN, PPnBM, dan PPh 23. Jika tanpa PPN, pencatatan hanya melibatkan kas dan penjualan. Jika dikenakan PPN, harus ada akun &#8220;Utang PPN&#8221; untuk mencatat kewajiban pajak terhadap pemerintah. Jika ada tambahan PPnBM, maka &#8220;Utang PPnBM&#8221; juga harus dicatat sebagai kewajiban tambahan. Jika terdapat PPh 23, perlu mencatat &#8220;Pajak Dibayar di Muka PPh 23&#8221; sebagai pengurang pajak yang akan dibayar oleh wajib pajak di masa mendatang. Dengan memahami teknik ini, perusahaan dapat mencatat transaksi secara akurat sesuai dengan ketentuan perpajakan yang berlaku sehingga pelaporan keuangan lebih transparan dan sesuai regulasi yang ditetapkan oleh pemerintah.<\/p>","protected":false},"excerpt":{"rendered":"<p>Dalam akuntansi, pencatatan transaksi atau penjurnalan adalah langkah awal yang sangat penting dalam penyusunan laporan keuangan. Penjurnalan dilakukan untuk mencatat [&hellip;]<\/p>","protected":false},"author":1,"featured_media":670,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_siteseo_robots_primary_cat":"none","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[14],"tags":[],"class_list":["post-661","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pajak"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.9 (Yoast SEO v24.2) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cara Penjurnalan Transaksi dengan PPN, PPnBM, dan PPh 23 - KAP HARRY JOSUA TAMPUBOLON<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kap-hjt.com\/en\/2025\/02\/25\/cara-penjurnalan-transaksi-dengan-ppn-ppnbm-dan-pph-23\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cara Penjurnalan Transaksi dengan PPN, PPnBM, dan PPh 23\" \/>\n<meta property=\"og:description\" content=\"Dalam akuntansi, pencatatan transaksi atau penjurnalan adalah langkah awal yang sangat penting dalam penyusunan laporan keuangan. 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