Learn and Grow : Memahami Perpajakan dari Sisi Akuntansi - Quiz Section -

QUIZ from Accounting Study Club Goes To Narotama University

w/ IAI Muda Jawa Timur

by Lintang Venusita, S.E., M.Si., Ak.

Bambang’s main salary is Rp 2,000,000,-

Rp 50,000,- must be paid for pension contribution by himself

The company will pay it Rp 100,000,-

He is included by The Company for Insurances

*Life Insurance                      0,5%

*Accident Insurance             0,3%

*Old-age Allowance               3,7% (+ 2% must be paid by himself)

His Tax in this month is Rp 19,758

The Question is How the journal would be...

The Answer is ... 

First, we must count insurances one by one~

*Life Insurance                      0,5% x Rp 2,000,000,-                      = Rp 10,000,-

*Accident Insurance             0,3% x Rp 2,000,000,-                      = Rp   6,000,-

*Old-age Allowance               3,7%  = The company will pay        = Rp 74,000,-

                                                +2% =  Bambang will pay               = Rp 40,000,-

The journal will be like this~

Salary Expense		Rp 2,000,000,-
Life Insurance Expense		Rp      10,000,-
AccidentInsurance Expense		Rp         6,000,-
Old-age Allowance Expense		Rp       74,000,-
Pension Expense		Rp     100,000,-
	Tax Liability		Rp    19,758,-
	Life Insurance Liability		Rp    10,000,-
	AccidentInsurance Liability		Rp      6,000,-
	Old-age Allowance Liability		Rp  150,000,-
	Pension Liability		Rp   114,000,-
	Cash		Rp 1,890,242,-

So, that’s all for the quiz…

Thank you~ If you have any question or opinion about this, please comment below!

We will discuss it~

Translated by @nandalarasati9 ~