tag:blogger.com,1999:blog-86479719739331796052024-03-19T19:15:50.171+07:00materi akuntansiada beberapa materi akuntansi.
1. investasi jk panjang
2. akt manufaktur
3. aktiva tetap
4. perpajakan
5. mengelola kartu piutang
6. mengelola kartu hutang
7. mengelola persediaan
5. mengelola kartu piutangBeranda mbak pipiethttp://www.blogger.com/profile/01885976249718313976noreply@blogger.comBlogger5125tag:blogger.com,1999:blog-8647971973933179605.post-10378949877870813932012-03-09T03:39:00.030+07:002012-03-09T04:11:33.358+07:00MeTode Persediaan barang Dagangan<m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent> </m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
<div align="center" class="MsoNormal" style="line-height: normal; text-align: center;"><m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent> </m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
<div align="center" class="MsoNormal" style="background: none repeat scroll 0% 0% rgb(191, 191, 191); line-height: normal; text-align: center;"><br />
</div><div align="center" class="MsoNormal" style="background: none repeat scroll 0% 0% rgb(191, 191, 191); line-height: normal; text-align: center;"><b><span style="font-family: "Times New Roman","serif"; font-size: 16pt;">Persediaan</span></b></div><div align="center" class="MsoNormal" style="background: none repeat scroll 0% 0% rgb(191, 191, 191); line-height: normal; text-align: center;"><br />
</div><div class="MsoNormal" style="line-height: normal; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Persediaan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> adalah barang yang dimiliki oleh perusahaan untuk dijual kembali atau diproses kembali. Persediaan merupakan aset dan merupaka n unsur aktiva lancar dalam neraca.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Terdapat macam-macam persediaan barang:</span></div><ol start="1" type="1"><li class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Barang yang tersedia untuk dijual ( barang dagang/barang jadi)</span></li>
<li class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Barang yang masih dalam proses produksi untuk diselesaikan, kemudian dijual (barang dalam proses/pengolahan )</span></li>
<li class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Barang yang akan digunakan untuk produksi barangĀ barang jadi yang akan dijual ( bahan baku dan bahan pembantu ) dalam kegiatan normal perusahaan. </span></li>
</ol><div class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sifat-sifat persediaan diantaranya; biasanya merupakan aktiva lancar dengan perputaran < 1 tahun, merupakan jumlah yang besar dan memiliki pengaruh besar terhadap perubahan neraca dan laporan laba rugi. Memperhatikan sifat persediaan maka pada akhir periode akuntansi selalu dilakukan pemeriksaan persedian dengan tujuan mencocokkan pencatatan dengan jumlah barang digudang, kegiatan ini kita kenal dengan istilah <b>STOCK OPNAME.</b></span><br />
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</div><div class="MsoNormal" style="line-height: normal; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Metode Pencatatan Akuntansi Persediaan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Secara umum terrbagi 2 (dua), Metode Fisik dan Metode Perpetual. Kedua metode ini memiliki karakteristik yang berbeda satu dengan lainnya. Penjelasan tentang kedua metode ini adalah sebagai berikut:</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1. <u>Metode Fisik</u></span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pada system ini, Harga Pokok Penjualan ( <i>cost of goods sold </i>) baru dihitung dan dicatat pada akhir periode akuntansi. Cara yang dilakukan adalah dengan menghitung kuantitas barang yang ada di gudang di setiap akhir periode, kemudian mengalikanya dengan harga pokok per unitnya. Dengan cara ini maka jumlahnya, baik pisik maupun harga pokoknya, tidak dapat diketahui setiap saat. <i>Konsekuensinya, jumlah barang yang hilang tidak dapat dideteksi oleh system ini</i>.</span></div><m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent> </m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
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<div class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2. <u>Metode Perpetual</u></span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam system perpetual, perubahan jumlah persediaan ( fisik maupun rupiah ) dimonitor setiap saat. Caranya dengan menyediakan kartu persediaan untuk setiap jenis persediaan. Apabila ada selisih dalam pencatatan persediaan maka pada jurnal dicatat sebagai selisih pencatatan persediaan.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Perbedaan pencatatan transaksi persediaan barang pada metode fisik dan perpetual secara rinci pada tabel berikut:</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: normal; text-align: justify;"><br />
</div><div align="center" class="MsoNormal" style="line-height: normal; text-align: center;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Perbedaan Metode Fisik dan Perpetual</span></b></div><div align="center" class="MsoNormal" style="line-height: normal; text-align: center;"><br />
</div><table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="width: 587px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(229, 184, 183); padding: 0cm; width: 128.35pt;" valign="top" width="171"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;"><br />
</div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">TRANSAKSI</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div></td> <td style="background: none repeat scroll 0% 0% rgb(229, 184, 183); padding: 0cm; width: 155.9pt;" valign="top" width="208"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;"><br />
</div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">METODE FISIK</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div></td> <td style="background: none repeat scroll 0% 0% rgb(229, 184, 183); padding: 0cm; width: 155.95pt;" valign="top" width="208"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;"><br />
</div><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">METODE PERPETUAL</span></b></div></td> </tr>
<tr> <td style="padding: 0cm; width: 128.35pt;" valign="top" width="171"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembelian</span></div></td> <td style="padding: 0cm; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">PembelianUtang Dagang/Kas</span></div></td> <td style="padding: 0cm; width: 155.95pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Persediaan barangUtang dagang/Kas</span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 128.35pt;" valign="top" width="171"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembayaran Biaya Angkut Pembelian</span></div></td> <td style="padding: 0cm; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Beban Angkut PembelianKas</span></div></td> <td style="padding: 0cm; width: 155.95pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Persediaan barang dagangKas</span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 128.35pt;" valign="top" width="171"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penjualan</span></div></td> <td style="padding: 0cm; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kas/Piutang DagangPenjualan</span></div></td> <td style="padding: 0cm; width: 155.95pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kas/Piutang DagangPenjualan </span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(Menurut harga Jual)</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Harga Pokok Penjualan</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Persediaan barang dagang</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(Menurut harga pokok)</span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 128.35pt;" valign="top" width="171"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Retur Pembelian & PH</span></div></td> <td style="padding: 0cm; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Utang Dagang/KasRetur Pembelian & PH</span></div></td> <td style="padding: 0cm; width: 155.95pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Utang dagang/KasPersediaan barang dag</span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 128.35pt;" valign="top" width="171"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Retur Penjualan & PH</span></div></td> <td style="padding: 0cm; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Retur Penjualan & </span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">PHKas/Piutang Dagang</span></div></td> <td style="padding: 0cm; width: 155.95pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Retur Penjualan & PHKas/Piutang </span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(Menurut Harga jual)</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Persediaan barang dagang</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">HPP</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">(Menurut Harga Pokok/perolehan)</span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 128.35pt;" valign="top" width="171"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembayaran utang dalam periode/masa potongan</span></div></td> <td style="padding: 0cm; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Utang DagangPotongan Pembelian </span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kas</span></div></td> <td style="padding: 0cm; width: 155.95pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Utang DagangPotongan Pembelian </span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Kas</span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 128.35pt;" valign="top" width="171"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penerimaan piutang dalam periode/masa potongan</span></div></td> <td style="padding: 0cm; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">KasPotongan Penjualan </span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Piutang Dagang</span></div></td> <td style="padding: 0cm; width: 155.95pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">KasPotongan Penjualan </span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Piutang Dagang</span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 128.35pt;" valign="top" width="171"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembayaran biaya angkut penjualan</span></div></td> <td style="padding: 0cm; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Beban angkut penjualanKas</span></div></td> <td style="padding: 0cm; width: 155.95pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Beban angkut penjualanKas</span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 128.35pt;" valign="top" width="171"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Perhitungan HPP</span></div></td> <td style="padding: 0cm; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">HPPPersediaan awal </span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembelian</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Beban angkut pembelian</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Retur pembelian & PH</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Potongan Pembelian</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembelian bersih</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Barang Siap untuk dijual</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Persediaan akhir</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">HPP</span></div></td> <td style="padding: 0cm; width: 155.95pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">HPP akan dihitung berdasarkan kartu persediaan barang</span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 128.35pt;" valign="top" width="171"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Penyesuaian Persediaan akhir</span></div></td> <td style="padding: 0cm; width: 155.9pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Iktisar L/RPersediaan barang dag </span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Persediaan barang dag</span></div><div class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Ikhtisar L/R</span></div></td> <td style="padding: 0cm; width: 155.95pt;" valign="top" width="208"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tidak perlu penyesuaian kecuali jika terdapat koreksi yang perlu disesuaiakan</span></div></td> </tr>
</tbody></table><div class="MsoNormal"><br />
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<m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent> </m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dari table diatas perbedaan antara sistem pencatatan secara periodik dengan sistem pencatatan secara terus menerus antara lain:</span></div><ul type="disc"><li class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Transaksi pembelian dalam sistem periodik menggunakan akun pembelian sedangkan sistem pencatatan terus menerus menggunakan akun persediaan barang.</span></li>
<li class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Transaksi penjualan dalam sistem periodik hanya menjurnal transaksi penjualan sesuai harga jualnya, sedangkan dalam sistem pencatatan terus menerus disamping menjurnal penjualan juga dijurnal harga pokok dari barang tersebut, dan jumlah persediaan barang yang berkurang.</span></li>
<li class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam sistem periodik tidak diketahui berapa laba kotor dari transaksi penjualan, sedangkan dengan sistem pencatatan terus menerus diketahui laba kotor penjualan dengan cara mengurangi harga jual dengan harga pokoknya.</span></li>
<li class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Nilai persediaan barang dalam sistem pencatatan periodik adalah tetap sesuai nilai persediaan awalnya, sedangkan pada sistem pencatatan terus menerus nilainya selalu berubah setiap adanya mutasi barang.</span></li>
<li class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam sistem periodik pada akhir periode akuntansi akan dibuat jurnal penyesuaian untuk menutup nilai persediaan awal dan membuka persediaan akhir. Sedangkan pada sistem pencatatan terus menerus tidak perlu ayat penyesuaian (kecuali ada barang hilang atau rusak</span><span style="font-family: "Verdana","sans-serif"; font-size: 12pt;"> </span></li>
<li class="MsoNormal" style="line-height: normal; text-align: justify;"> <m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent> <span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Metode ini sudah mulai ditinggalkan karena secara jelas tidak mendukung integrasi system dimana, sepanjang peridode akuntansi berjalan tidak tersedia data mengenai posisi persediaan. Hal ini menyebabkan data bagian akuntansi kurang mendukung operasional. Laporan neraca dan rugilaba tidak akan dapat dibuat sebelum nilai persediaan diketahui</span></m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac></li>
</ul><br />
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</div><span style="font-family: "Verdana","sans-serif"; font-size: 12pt;"></span></div>Beranda mbak pipiethttp://www.blogger.com/profile/01885976249718313976noreply@blogger.com0tag:blogger.com,1999:blog-8647971973933179605.post-41108188929895930792011-04-24T20:46:00.004+07:002011-04-25T04:58:37.531+07:00<m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent> </m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
<div class="MsoNoSpacing" style="text-align: center;"><b><span style="font-family: Algerian; font-size: 12pt;">Wajib Pajak</span></b></div><div align="center" class="MsoNoSpacing" style="text-align: center;"><br />
</div><div class="MsoNoSpacing"><b><i><span style="font-size: 12pt;">Wajib Pajak (WP)</span></i></b><span style="font-size: 12pt;"> adalah Orang Pribadi atau Badan yang menurut ketentuan </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;">peraturan perundang-undangan perpajakan ditentukan untuk melakukan </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;">kewajiban perpajakan, termasuk pemungut pajak atau pemotong pajak tertentu.</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;">Berdasarkan <b>sistem self assessment</b> setiap Wajib Pajak (WP) </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;">wajib mendaftarkan diri ke:</span></div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">Kantor Pelayanan Pajak (KPP) </span></div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">Kantor Penyuluhan dan Pengamatan Potensi Perpajakan (KP4) </span></div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan (KP2KP)</span></div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 12pt;"> yg wilayah kerjanya meliputi tempat tinggal / tempat kedudukan WP,</span></div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 12pt;"> untuk diberikan <i>Nomor Pokok Wajib Pajak (NPWP).</i></span></div><div class="MsoNoSpacing"><br />
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</div><div class="MsoNoSpacing"><b><span lang="PT-BR" style="font-size: 12pt;">Fungsi NPWP :</span></b><b><span style="font-size: 12pt;"></span></b></div><div class="MsoNoSpacing"><span lang="PT-BR" style="font-size: 12pt;"> - Sarana dalam administrasi perpajakan; </span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span lang="NO-BOK" style="font-size: 12pt;"> - Tanda pengenal diri atau Identitas Wajib Pajak dalam melaksanakan </span></div><div class="MsoNoSpacing"><span lang="NO-BOK" style="font-size: 12pt;"> hak dan kewajiban perpajakannya;</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing" style="margin-left: 23.25pt; text-indent: -18pt;"><span style="font-size: 12pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span lang="NO-BOK" style="font-size: 12pt;">Menjaga ketertiban dalam pembayaran pajak dan pengawasan</span></div><div class="MsoNoSpacing" style="margin-left: 23.25pt; text-indent: -18pt;"><span lang="NO-BOK" style="font-size: 12pt;"> administrasi perpajakan;</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><b><span lang="NO-BOK" style="font-size: 12pt;">Persyaratan Pendaftaran NPWP </span></b><b><span style="font-size: 12pt;"></span></b></div><div class="MsoNoSpacing"><span lang="NO-BOK" style="font-size: 12pt;">WP mengisi formulir pendaftaran dan menyampaikan secara langsung / </span></div><div class="MsoNoSpacing"><span lang="NO-BOK" style="font-size: 12pt;">melalui Kantor Pos ke KPP / KP4 / KP2KP setempat dengan melampirkan:</span></div><div class="MsoNoSpacing" style="margin-left: 30.75pt; text-indent: -18pt;"><b><i><span style="font-size: 12pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span></i></b><span style="font-size: 12pt;"> <b><i>Untuk WP Orang Pribadi Non-Usahawan:</i></b></span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> Fotokopi KTP bagi penduduk Indonesia. </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> Fotokopi paspor & surat keterangan domisili dari pejabat setempat</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> bagi orang asing.</span></div><div class="MsoNoSpacing" style="margin-left: 30.75pt; text-indent: -18pt;"><b><i><span style="font-size: 12pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span></i></b><b><i><span style="font-size: 12pt;"> Untuk WP Orang Pribadi Usahawan:</span></i></b></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> Fotokopi KTP bagi penduduk Indonesia </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> Fotokopi paspor dan surat keterangan domisili dari pejabat setempat </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> bagi orang asing.</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> <b><i>3. Untuk WP Badan:</i></b></span></div><div class="MsoNoSpacing" style="margin-left: 49.5pt; text-indent: -18pt;"><span lang="NO-BOK" style="font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="NO-BOK" style="font-size: 12pt;">Fotokopi akte pendirian &perubahan terakhir / surat keterangan</span></div><div class="MsoNoSpacing" style="margin-left: 49.5pt;"><span lang="NO-BOK" style="font-size: 12pt;">penunjukkan dari kantor pusat bagi BUT;</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing" style="margin-left: 49.5pt; text-indent: -18pt;"><span lang="NO-BOK" style="font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="NO-BOK" style="font-size: 12pt;">Fotokopi KTP bagi penduduk Indonesia / fotokopi paspor bagi</span></div><div class="MsoNoSpacing" style="margin-left: 49.5pt;"><span lang="NO-BOK" style="font-size: 12pt;">orang asing sebagai penanggung jawab;</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing" style="margin-left: 49.5pt; text-indent: -18pt;"><span style="font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span lang="SV" style="font-size: 12pt;">Fotokopi NPWP pimpinan/ penanggung jawab badan.</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span lang="SV" style="font-size: 12pt;"> </span><span style="font-size: 12pt;"> 4. Untuk Bendaharawan sebagai Pemungut/ Pemotong</span></div><div class="MsoNoSpacing" style="margin-left: 47.25pt; text-indent: -18pt;"><span style="font-size: 12pt;"> a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;"> Fotokopi KTP bendaharawan;</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> b. Fotokopi surat penunjukan sebagai bendaharawan.</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> 5. Untuk Joint Operation sebagai wajib pajak Pemotong/Pemungut:</span></div><div class="MsoNoSpacing"><span lang="FI" style="font-size: 12pt;"> - Fotokopi perjanjian kerja sama/ akte pendirian sebagai joint operation;</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> - Fotokopi NPWP pimpinan/ penanggung jawab joint operation;</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> - Fotokopi KTP bagi penduduk Indonesia/ fotokopi paspor bagi </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> orang asing sebagai penanggung jawab joint operation.</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> 6. Wajib Pajak dengan status cabang, orang pribadi pengusaha tertentu / </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> wanita kawin tidak pisah harta harus melampirkan foto kopi</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> surat keterangan terdaftar.</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> </span><span lang="SV" style="font-size: 12pt;">7. Apabila permohonan ditandatangani orang lain harus dilengkapi </span></div><div class="MsoNoSpacing"><span lang="SV" style="font-size: 12pt;"> dgn surat kuasa khusus.( Semua untuk lebih lengkap lihat di </span></div><div class="MsoNoSpacing"><span lang="SV" style="font-size: 12pt;"> KPP/DJP terdekat) </span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><b><span style="font-size: 12pt;">Penerbitan NPWP Secara Jabatan</span></b></div><div class="MsoNoSpacing"><span style="font-size: 12pt;">KPP dapat menerbitkan NPWP secara jabatan, apabila WP tidak</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> mendaftarkan diri utk diberikan NPWP, bila berdasarkan data yg dimiliki DJP</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> ternyata WP memenuhi syarat untuk memperoleh NPWP.</span></div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><b><span style="font-size: 12pt;">Wajib Pajak Pindah</span></b></div><div class="MsoNoSpacing"><span style="font-size: 12pt;">Dalam hal WP pindah domisili atau pindah tempat kegiatan usaha, WP agar</span><br />
<span style="font-size: 12pt;"> melaporkan diri ke KPP lama maupun KPP baru dengan ketentuan:</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> 1. <b><i>Wajib Pajak Orang Pribadi Usahawan</i></b></span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> Pindah tempat tinggal atau tempat kegiatan usaha atau pekerjaan</span><br />
<span style="font-size: 12pt;"> bebas; adalah surat ket. tempat tinggal baru/ tempat kegiatan usaha </span><br />
<span style="font-size: 12pt;"> /pekerjaan bebas yang baru dari instansi yg berwenang (Lurah </span><br />
<span style="font-size: 12pt;"> atau Kepala Desa).</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> 2<b><i>. Wajib Pajak Orang Pribadi Non Usaha </i></b></span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> Surat keterangan tempat tinggal baru dari Lurah atau Kepala Desa,/</span><br />
<span style="font-size: 12pt;"> surat keterangan dari pimpinan instansi perusahaannya.</span></div><div class="MsoNoSpacing" style="margin-left: 30.75pt; text-indent: -18pt;"><b><span style="font-size: 12pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span style="font-size: 12pt;"> Wajib Pajak Badan.</span></b></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> Pindah tempat kedudukan atau tempat kegiatan usaha; adalah</span><br />
<span style="font-size: 12pt;"> surat keterangan tempat kedudukan atau tempat kegiatan yg</span><br />
<span style="font-size: 12pt;"> baru dari Lurah atau Kepala Desa.</span></div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><b><span style="font-size: 12pt;">Penghapusan NPWP dan Persyaratannya</span></b></div><div class="MsoNoSpacing" style="margin-left: 35.25pt; text-indent: -24.75pt;"><span style="font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">WP meninggal dunia dan tidak meninggalkan warisan, disyaratkan</span><br />
<span style="font-size: 12pt;"> adanya fotokopi akte kematian atau laporan kematian dari instansi</span><br />
<span style="font-size: 12pt;"> yang berwenang;</span></div><div class="MsoNoSpacing" style="margin-left: 35.25pt; text-indent: -24.75pt;"><span style="font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">Wanita kawin tidak dengan perjanjian pemisahan harta dan </span><br />
<span style="font-size: 12pt;"> penghasilan, disyaratkan adanya surat nikah/akte perkawinan dr</span><br />
<span style="font-size: 12pt;"> catatan sipil;</span></div><div class="MsoNoSpacing" style="margin-left: 35.25pt; text-indent: -24.75pt;"><span style="font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">Warisan yang belum terbagi dalam kedudukan sebagai Subjek Pajak. </span></div><div class="MsoNoSpacing" style="margin-left: 35.25pt;"><span style="font-size: 12pt;">Apabila sudah selesai dibagi, disyaratkan adanya keterangan tentang</span><br />
<span style="font-size: 12pt;"> selesainya warisan tersebut dibagi oleh para ahli waris;</span></div><div class="MsoNoSpacing" style="margin-left: 35.25pt; text-indent: -24.75pt;"><span style="font-size: 12pt;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">WP Badan yang telah dibubarkan secara resmi, disyaratkan adanya </span><br />
<span style="font-size: 12pt;"> akte pembubaran yang dikukuhkan dengan surat keterangan dari</span><br />
<span style="font-size: 12pt;"> instansi yang berwenang;</span></div><div class="MsoNoSpacing" style="margin-left: 35.25pt; text-indent: -24.75pt;"><span style="font-size: 12pt;">e.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">Bentuk Usaha Tetap (BUT) yang karena sesuatu hal kehilangan</span><br />
<span style="font-size: 12pt;"> statusnya sebagai BUT, disyaratkan adanya permohonan WP yang </span><br />
<span style="font-size: 12pt;"> dilampiri dokumen yang mendukung bahwa BUT tersebut tidak </span><br />
<span style="font-size: 12pt;"> memenuhi syarat lagi untuk dapat digolongkan sebagai WP;</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> f. WP Orang Pribadi lainnya yg tidak memenuhi syarat lagi sebagai WP.</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> g. Bendaharawan proyek yang proyeknya sudah selesai.</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> h. Bendaharawan yang instansinya mengalami perubahan yg </span><br />
<span style="font-size: 12pt;"> mengakibatkan nama unit instansinya berubah.</span></div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><b><span style="font-family: "Calibri","sans-serif";">Kewajiban Pembayaran, Pemotongan/Pemungutan, Dan Pelaporan </span></b></div><div class="MsoNoSpacing">Wajib Pajak dlm melaksanakan kewajiban perpajakan sesuai dengan<br />
<b>sistem self assessment</b> wajib </div><div class="MsoNoSpacing" style="margin-left: 32.25pt; text-indent: -18pt;">1.<span style="font: 7pt "Times New Roman";"> </span>melakukan sendiri penghitungan</div><div class="MsoNoSpacing" style="margin-left: 32.25pt; text-indent: -18pt;">2.<span style="font: 7pt "Times New Roman";"> </span>pembayaran </div><div class="MsoNoSpacing" style="margin-left: 32.25pt; text-indent: -18pt;">3.<span style="font: 7pt "Times New Roman";"> </span>pelaporan pajak terutang. </div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing">Misalnya <b>SPT Tahunan 2009 yang dilaporkan pada 2010</b> wajib diambil<br />
sendiri oleh WP ybs, <i>sedangkan batas waktu akhir pelaporan SPT Tahunan </i><br />
<i>2009 ini adalah sama seperti tahun lalu <b>yaitu 31 Maret 2010</b></i> untuk <b><i> </i></b><br />
<b><i>Wajib Pajak OP</i></b>, dan <b>30 April 2010 untuk Wajib Pajak Badan</b>.<br />
Untuk <b>formulirnya terdiri</b></div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><b>1. Formulir untuk menghitung dan melaporkan PPh<br />
</b> <span class="fullpost">1. <b>SPT PPh OP 1770 SS</b> - untuk WP OP yang mempunyai penghasilan </span><br />
<span class="fullpost"> dari satu pemberi kerja seperti</span></div><div class="MsoNoSpacing"><span class="fullpost"> : karyawan, peg. swasta, PNS, dll yg penghasilannya dibawah Rp 60 juta</span><br />
<span class="fullpost"> 2. <b>SPT PPh OP 1770 S</b> ā untuk WP OP yang mempunyai penghasilan</span><br />
<span class="fullpost"> dari saru atau lebih pemberikerja, yang penghasilannya di atas Rp 60 juta</span></div><div class="MsoNoSpacing"><span class="fullpost"> 3. <b>SPT PPh OP 1770</b> ā untuk WP OP yang melakukan usaha bebas</span><br />
<span class="fullpost"> 4. <b>SPT PPh Badan 1771</b> untuk Wajib Pajak Badan</span></div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><b><span style="font-size: 12pt;">2. Formulir untuk menyetorkan yaitu Surat Setoran Pajak (SSP) </span></b><br />
<b><span style="font-size: 12pt;"> dibuat dlm rangkap 5 (lima)</span></b><span style="font-size: 12pt;"> <b></b></span><b><span style="font-size: 12pt;">dengan peruntukan sebagai berikut :</span></b><span style="font-size: 12pt;"><br />
lembar ke-1 : untuk arsip Wajib Pajak;<br />
lembar ke-2 : untuk Kantor KPP melalui </span><br />
<span style="font-size: 12pt;"> Pelayanan Perbendaharaan Negara (KPPN);<br />
lembar ke-3 : untuk dilaporkan oleh Wajib Pajak ke Kantor Pelayanan Pajak;<br />
lembar ke-4 : untuk arsip Kantor Penerima Pembayaran.<br />
lembar ke-5 : untuk arsip Wajib Pungut atau pihak lain sesuai dengan ketentuan </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> perpajakan yang berlaku. Dimana Wajib Pajak dapat mengadakan</span><br />
<span style="font-size: 12pt;"> sendiri formulir SSP dengan bentuk dan isi sesuai dengan</span><br />
<span style="font-size: 12pt;"> format yang telah ditentukan </span></div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> Pajak disetor menggunakan SSP. </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> Kantor Penerima Pembayaran : Kantor Pusat, Bank BUMN, Bank Lain</span><br />
<span style="font-size: 12pt;"> yang ditunjuk (Bank Persepsi). </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> Secara Umum alat pembayaran Pajak adalah : </span></div><div class="MsoNoSpacing" style="margin-left: 30.75pt; text-indent: -18pt;"><span style="font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">SSP Standar (untuk membayar/menyetor pajak dengan bentu, ukuran,</span><br />
<span style="font-size: 12pt;"> isi standar). </span></div><div class="MsoNoSpacing" style="margin-left: 30.75pt; text-indent: -18pt;"><span style="font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">SSP Khusus (bukti pembayaran yang dicetak oleh kantor penerima </span><br />
<span style="font-size: 12pt;"> pembayaran dengan menggunakan mesin transaksi). </span></div><div class="MsoNoSpacing" style="margin-left: 30.75pt; text-indent: -18pt;"><span style="font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">SSPCP (Surat Setoran Pabean, Cukai dan Pajak dalam rangka Impor) </span></div><div class="MsoNoSpacing" style="margin-left: 30.75pt; text-indent: -18pt;"><span style="font-size: 12pt;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">SSCP (Surat Setoran Cukai atas Barang Kena Cukai dan PPN </span><br />
<span style="font-size: 12pt;"> hasil tembakau buatan Dalam Negeri). </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> <br />
Kantor Penerima Pembayaran secara On-Line dengan system </span><br />
<span style="font-size: 12pt;"> Monitoring Pelaporan Pembayaran Pajak (MP3) dpt melayani pembayaran</span><br />
<span style="font-size: 12pt;"> atau penyetoran pajak dengan menggunakan SSP Khusus. <br />
Pembayaran Pajak secara On-Line (MP3) dapat langsung termonitor </span><br />
<span style="font-size: 12pt;"> Ditjen Pajak tanpa harus menunggu pengiriman SSP lembar ke-2.</span><br />
<span style="font-size: 12pt;"> Sistem inilah yang akan diterapkan untuk seluruh pembayaran pajak</span><br />
<span style="font-size: 12pt;"> baik melalui Bank maupun Kantor Pos. <br />
Setoran On-Line dapat dilakukan dengan cara : </span></div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">malalui teller, </span></div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">melalui fasilitas transaksi Bank seperti ATM, Internet Banking dsb, </span></div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 12pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">Cash management Service (CMS). </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> Meskipun telah melakukan pembayaran pajak secara on-line, WP tetap harus </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> melaporkan SSP (bukti transaksi) ke KPP. <br />
<br />
<b>Penerimaan Setoran Pendapatan Negara dgn Sistem Internal Chek :</b> <br />
Dalam rangka Impor dan Penerimaan Cukai formulir yang digunakan</span><br />
<span style="font-size: 12pt;"> untuk penyetora pendapatan Negara adalah : <br />
a. SSP (Surat Setoran Pajak), untuk Setoran Pajak <br />
b. SSPCP (Surat Setoran Pabean, Cukai dan Pajak) untuk Setoran dalam</span><br />
<span style="font-size: 12pt;"> rangka Impor berupa Bea Masuk, denda, Bea Masuk lainnya, Cukai,</span><br />
<span style="font-size: 12pt;"> Cukai lainnya, jasa pekerjaan, bunga,& PPh pasal-22, PPN & PPn BM. <br />
c. SSCP (Surat Setoran Cukai atas Barang Kena Cukai dan PPN Hasil </span><br />
<span style="font-size: 12pt;"> Tembakau Buatan Dalam Negeri) untuk setoran Barang Kena Cukai</span><br />
<span style="font-size: 12pt;"> buatan dalam negeri berupa </span></div><div class="MsoNoSpacing" style="margin-left: 23.25pt; text-indent: -18pt;"><span style="font-size: 12pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">Cukai Hasil Tembakau, cukai etil alcohol, cukai minuman mengandung</span><br />
<span style="font-size: 12pt;"> etil alcohol, denda,</span></div><div class="MsoNoSpacing" style="margin-left: 23.25pt; text-indent: -18pt;"><span style="font-size: 12pt;">-<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">cukai lainnya , jasa pekerjaan, dan PPN tembakau buatan dalam negeri. </span><br />
<span style="font-size: 12pt;"> d. SSBP (Surat Setoran Bukan Pajak), untuk setoran penerimaan negara</span><br />
<span style="font-size: 12pt;"> bukan pajak. <br />
</span></div><div class="MsoNoSpacing"><b><span style="font-size: 12pt;">Batas Waktu Pembayaran : </span></b></div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 12pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">Jatuh Tempo Pembayaran Ketetapan Pajak (STP, SKP, SK Pembetulan,</span><br />
<span style="font-size: 12pt;"> SK Keberatan dll) harus dilunasi paling lambat 1 bln sejak tgl diterbitkan</span><br />
<span style="font-size: 12pt;"> SKP. Misal:STP terbit 05 Mei, maka jatuh tempo 04 Juni. </span></div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span style="font-size: 12pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span style="font-size: 12pt;">Jatuh tempo pembayaran PPh pasal-29, tgl 25 Maret setelah th pajak</span><br />
<span style="font-size: 12pt;"> berakhir. Pasal 29 dapat ditunda/diangsur setelah DJP menyetujui </span><br />
<span style="font-size: 12pt;"> permohonan WP. Kelonggaran diberikan paling lama 12 bln pada WP </span><br />
<span style="font-size: 12pt;"> yang benar-benar mengalami kesulitan likuiditas Jatuh tempo pembayaran </span><br />
<span style="font-size: 12pt;"> & penyetoran pajak : </span></div><div class="MsoNoSpacing"><br />
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</div><div class="MsoNoSpacing"><span class="fullpost"> </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> </span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><b><i>Mekanisme Pembayaran Pajak :</i></b> </div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><b> a) Membayar sendiri pajak yang terutang :</b> <br />
1) <b><u>Pembayaran angsuran setiap bulan (PPh Pasal 25)</u></b> <br />
Pembayaran PPh Pasal 25 yaitu pembayaran Pajak Penghasilan<br />
secara angsuran. Hal ini dimaksudkan untuk meringankan beban<br />
Wajib Pajak dalam melunasi pajak yg terutang dalam satu tahun pajak. </div><div class="MsoNoSpacing"> Wajib Pajak diwajibkan untuk mengangsur pajak yang akan<br />
terutang pada akhir tahun dgn membayar sendiri angsuran pajak setiap bulan.</div><div class="MsoNoSpacing"> 2) <b><u>Pembayaran PPh Pasal 29 setelah akhir tahun;</u></b> <br />
Pembayaran PPh Pasal 29 yaitu pelunasan Pajak Penghasilan yg<br />
dilakukan sendiri oleh Wajib Pajak pada akhir tahun pajak apabila pajak<br />
terutang untuk suatu tahun pajak lebih besar dari jumlah</div><div class="MsoNoSpacing"> total pajak yang dibayar sendiri dan pajak yang dipotong /<br />
dipungut pihak lain sebagai kredit pajak </div><div class="MsoNoSpacing"><br />
<b>b) Melalui pemotongan dan pemungutan oleh pihak lain </b><br />
<b> (PPh Pasal 4 (2), PPh Pasal 15, PPh Pasal 21 22,& 23, serta PPh Pasal 26).</b> </div><div class="MsoNoSpacing"> Pihak lain disini berupa : <br />
1) Pemberi penghasilan; <br />
2) Pemberi kerja; atau <br />
3) Pihak lain yang ditunjuk atau ditetapkan oleh pemerintah.<br />
<b>c) Pemungutan PPN oleh pihak penjual /oleh pihak yg ditunjuk pemerintah. <br />
<br />
</b></div><div class="MsoNoSpacing"><b>d) Pembayaran Pajak-pajak lainnya</b>. <br />
1) Pembayaran PBB , berdasarkan Surat Pemberitahuan Pajak Terutang (SPPT)<br />
Utk daerah Jakarta, pembayaran PBB sudah dpt dilakukan dgn<br />
menggunakan ATM di Bank-bank tertentu. </div><div class="MsoNoSpacing"> 2) Pembayaran BPHTB yaitu pelunasan pajak atas perolehan hak atas<br />
tanah dan bangunan.<br />
3) Pembayaran Bea Meterai yaitu pelunasan pajak atas dokumen yang<br />
dapat dilakukan dengan cara menggunakan benda meterai berupa<br />
meterai tempel atau kertas bermeterai atau dengan cara lain</div><div class="MsoNoSpacing"> seperti menggunakan mesin teraan. <br />
<br />
Wajib Pajak yang tidak melaksanakan kewajiban membayar pajaknya,<br />
Direktorat Jenderal Pajak akan melakukan penagihan Pajak.<br />
Adapun <span lang="NO-BOK" style="font-size: 12pt;">bentuk pelaporan pajak adalah berbentuk </span></div><div class="MsoNoSpacing"><b><span lang="NO-BOK" style="font-size: 12pt;">Surat Pemberitahuan <i>(SPT</i></span></b><i><span lang="NO-BOK" style="font-size: 12pt;">).</span></i><span lang="NO-BOK" style="font-size: 12pt;"> </span><span lang="PT-BR" style="font-size: 12pt;">Terdapat dua macam SPT yaitu:</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> a. SPT Masa adalah Surat Pemberitahuan untuk suatu Masa Pajak.</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> b. SPT Tahunan : Surat Pemberitahuan untuk suatu Tahun Pajak /</span><br />
<span lang="FI" style="color: black; font-size: 12pt;"> Bagian Tahun Pajak.</span></div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><b><span lang="FI" style="font-size: 12pt;">Fungsi SPT</span></b><b><span style="font-size: 12pt;"></span></b></div><div class="MsoNoSpacing"><b><i><span lang="FI" style="color: black; font-size: 12pt;"> a. Wajib Pajak PPh</span></i></b><b><span style="font-size: 12pt;"></span></b></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> Sebagai sarana WP untuk melaporkan dan </span><br />
<span lang="FI" style="color: black; font-size: 12pt;"> mempertanggungjawabkan penghitungan jumlah pajak yang sebenarnya</span><br />
<span lang="FI" style="color: black; font-size: 12pt;"> terutang dan untuk melaporkan tentang :</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> </span><span lang="FI" style="color: black; font-size: 12pt;">- pembayaran atau pelunasan pajak yang telah dilaksanakan sendiri / </span><br />
<span lang="FI" style="color: black; font-size: 12pt;"> melalui pemotongan /pemungutan pihak lain dlm satu Tahun Pajak / </span><br />
<span lang="FI" style="color: black; font-size: 12pt;"> Bag Tahun Pajak;</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> </span><span lang="FI" style="color: black; font-size: 12pt;">- penghasilan yang merupakan objek pajak dan atau bukan objek pajak;</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"> </span><span lang="FI" style="color: black; font-size: 12pt;">- harta dan kewajiban;</span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> - pemotongan/ pemungutan pajak orang / badan lain dalam 1 (satu) Masa Pajak.</span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> </span><span style="font-size: 12pt;"> </span><b><i><span lang="FI" style="color: black; font-size: 12pt;">b. Pengusaha Kena Pajak</span></i></b><b><span style="font-size: 12pt;"></span></b></div><div class="MsoNoSpacing"><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> </span><span lang="FI" style="color: black; font-size: 12pt;"><span></span><span></span>Sebagai sarana untuk melaporkan & mempertanggungjawabkan</span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> penghitungan jumlah<span> </span>PPN dan PPn BM yang sebenarnya terutang </span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> dan untuk melaporkan tentang :</span></div></div><div class="MsoNoSpacing"> <div class="MsoNoSpacing"><span style="font-size: 12pt;"><span> </span></span><span lang="FI" style="color: black; font-size: 12pt;">- pengkreditan Pajak Masukan terhadap Pajak Keluaran;</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"><span> </span>- <span> </span>pembayaran atau pelunasan pajak yang telah dilaksanakan sendiri </span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> oleh PKP dan / melalui<span> </span>pihak lain dalam satu masa pajak, yang</span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> ditentukan oleh ketentuan peraturan perundang-<span></span>undangan perpajakan </span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> yang berlaku.</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> </span><span style="font-size: 12pt;"><span> </span></span><b><i><span lang="FI" style="color: black; font-size: 12pt;">c. Pemotong/ Pemungut Pajak</span></i></b><b><span style="font-size: 12pt;"></span></b></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"><span> </span>Sebagai sarana untuk melaporkan dan mempertanggungjawabkan</span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> pajak yang dipotong<span> </span>/ dipungut dan disetorkan.</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span lang="FI" style="font-size: 12pt;"><span> </span>Batas waktu pembayaran dan pelaporan SPT masa & SPT tahunan</span></div><div class="MsoNoSpacing"><span lang="FI" style="font-size: 12pt;"> adalah sebagai berikut :</span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"><span> </span></span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;"><span> </span><span> </span><b>SPT Masa :</b></span></div><div class="MsoNoSpacing"><br />
</div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 12.5pt;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(229, 184, 183); border: 1pt solid windowtext; padding: 2.85pt 5.4pt; width: 13.5pt;" width="18"> <div class="MsoNoSpacing"><b><span style="font-size: 12pt;">No</span></b></div></td> <td style="background: none repeat scroll 0% 0% rgb(229, 184, 183); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" width="215"> <div class="MsoNoSpacing"><b><span style="font-size: 12pt;">Jenis SPT Masa</span></b></div></td> <td style="background: none repeat scroll 0% 0% rgb(229, 184, 183); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 151.4pt;" width="202"> <div class="MsoNoSpacing"><b><span style="font-size: 12pt;">Batas Waktu Penyetoran/Pembayaran </span></b></div></td> <td style="background: none repeat scroll 0% 0% rgb(229, 184, 183); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 4cm;" width="151"> <div class="MsoNoSpacing"><b><span style="font-size: 12pt;">Batas Waktu Penyampaian SPT Terakhir</span></b></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">1.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh Pasal 4 ayat (2) yang dipotong oleh Pemotong PPh</span></div></td> <td rowspan="7" style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 2.85pt 5.4pt; width: 151.4pt;" width="202"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">tanggal 10 (sepuluh) bulan berikutnya </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;">setelah Masa Pajak berakhir</span></div><div class="MsoNoSpacing"><br />
</div></td> <td rowspan="12" style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 2.85pt 5.4pt; width: 4cm;" width="151"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">20 (dua puluh) hari </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;">setelah Masa Pajak berakhir</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">2.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh Pasal 15 yang dipotong oleh Pemotong PPh</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">3.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh Pasal 22 atas penyerahan bahan bakar minyak, gas, dan pelumas kepada penyalur/agen atau industri yang dipungut oleh Wajib Pajak badan yang bergerak dalam bidang produksi bahan bakar minyak, gas, dan pelumas</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">4.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh pasal 22 yang pemungutannya dilakukan oleh Wajib Pajak badan tertentu sebagai Pemungut Pajak</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">5.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh Pasal 21 yang dipotong oleh Pemotong PPh</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">6.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh Pasal 23 yang dipotong oleh Pemotong PPh</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">7.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh Pasal 26 yang dipotong oleh Pemotong PPh</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">8.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh Pasal 4 ayat (2) yang harus dibayar sendiri oleh Wajib Pajak</span></div></td> <td rowspan="5" style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 151.4pt;" width="202"> <div class="MsoNoSpacing"><span lang="SV" style="font-size: 12pt;">tanggal 15 (lima belas) bulan berikutnya </span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span lang="SV" style="font-size: 12pt;">setelah Masa Pajak berakhir</span><span style="font-size: 12pt;"></span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">9.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh Pasal 15 yang harus dibayar sendiri</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">10.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh Pasal 25</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">11.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPN atau PPN dan PPnBM yang terutang dalam satu Masa Pajak</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">12.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPN atau PPN dan PPnBM yang pemungutannya dilakukan oleh Pemungut PPN selain Bendahara Pemerintah atau instansi Pemerintah yang ditunjuk</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">13.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span lang="PT-BR" style="font-size: 12pt;">PPh Pasal 22, PPN atau PPN dan PPnBM atas impor</span><span style="font-size: 12pt;"></span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 151.4pt;" valign="top" width="202"> <div class="MsoNoSpacing"><span lang="PT-BR" style="font-size: 12pt;">bersamaan dengan saat pembayaran Bea Masuk dan dalam hal Bea Masuk ditunda atau dibebaskan, PPh Pasal 22, PPN atau PPN dan PPnBM atas impor harus dilunasi pada saat penyelesaian dokumen pemberitahuan pabean impor</span><span style="font-size: 12pt;"></span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 4cm;" valign="top" width="151"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">-</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">14.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh Pasal 22, PPN atau PPN dan PPnBM atas impor yang dipungut oleh Direktorat Jenderal Bea dan Cukai</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 151.4pt;" valign="top" width="202"> <div class="MsoNoSpacing"><span lang="FI" style="font-size: 12pt;">1 (satu) hari kerja setelah dilakukan pemungutan pajak</span><span style="font-size: 12pt;"></span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 4cm;" valign="top" width="151"> <div class="MsoNoSpacing"><span lang="FI" style="font-size: 12pt;">secara mingguan paling lama pada hari kerja terakhir minggu berikutnya</span><span style="font-size: 12pt;"></span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">15.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh Pasal 22 yang dipungut oleh bendahara</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 151.4pt;" valign="top" width="202"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">pada hari yang sama dengan pelaksanaan pembayaran atas penyerahan barang yang dibiayai dari belanja Negara atau belanja Daerah, dengan menggunakan Surat Setoran Pajak atas nama rekanan dan ditandatangani oleh bendahara</span></div></td> <td rowspan="2" style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 4cm;" width="151"> <div class="MsoNoSpacing"><span lang="SV" style="font-size: 12pt;">14 (empat belas) hari </span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span lang="SV" style="font-size: 12pt;">setelah Masa Pajak berakhir</span><span style="font-size: 12pt;"></span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">16.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPN atau PPN dan PPnBM yang pemungutannya dilakukan oleh Bendahara Pemerintah atau instansi Pemerintah yang ditunjuk</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 151.4pt;" valign="top" width="202"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">tanggal 7 (tujuh) bulan berikutnya setelah Masa Pajak berakhir</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">17.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh Pasal 25 bagi Wajib Pajak dengan kriteria tertentu sebagaimana dimaksud dalam Pasal 3 ayat (3b) Undang-Undang KUP yang melaporkan beberapa Masa Pajak dalam satu Surat Pemberitahuan Masa</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 151.4pt;" valign="top" width="202"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">paling lama pada akhir Masa Pajak terakhir</span></div></td> <td rowspan="2" style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 4cm;" width="151"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">20 (dua puluh) hari </span></div><div class="MsoNoSpacing"><span style="font-size: 12pt;">setelah berakhirnya Masa Pajak terakhir</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 2.85pt 5.4pt; width: 13.5pt;" valign="top" width="18"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">18.</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 161.15pt;" valign="top" width="215"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">Pembayaran masa selain PPh Pasal 25 bagi Wajib Pajak dengan kriteria tertentu sebagaimana dimaksud dalam Pasal 3 ayat (3b) Undang-Undang KUP yang melaporkan beberapa masa pajak dalam satu Surat Pemberitahuan Masa</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 2.85pt 5.4pt; width: 151.4pt;" valign="top" width="202"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">sesuai dengan batas waktu untuk masing-masing jenis pajak</span></div></td> </tr>
</tbody></table><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><span style="font-size: 12pt;"><span> </span><b>SPT Tahunan :</b></span></div><div class="MsoNoSpacing"><br />
</div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 5.4pt; width: 614px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"> <div class="MsoNoSpacing"><br />
</div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PPh OP</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 180pt;" valign="top" width="240"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">Tgl 25 bulan ketiga setelah berakhirnya tahun atau bagian tahun pajak</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 127.7pt;" valign="top" width="170"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">Akhir bulan ketiga setelah berakhirnya tahun atau bagian tahun pajak</span></div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">2</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">PBB</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 180pt;" valign="top" width="240"> <div class="MsoNoSpacing"><span lang="SV" style="font-size: 12pt;">6 (enam) bulan sejak tanggal diterimanya SPPT</span><span style="font-size: 12pt;"></span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 127.7pt;" valign="top" width="170"> <div class="MsoNoSpacing"><br />
</div></td> </tr>
<tr> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">3</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168"> <div class="MsoNoSpacing"><span style="font-size: 12pt;">BPHTB</span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 180pt;" valign="top" width="240"> <div class="MsoNoSpacing"><span lang="FI" style="font-size: 12pt;">Dilunasi pada saat terjadinya perolehan hak atas tanah dan atau bangunan</span><span style="font-size: 12pt;"></span></div></td> <td style="background: none repeat scroll 0% 0% rgb(214, 227, 188); border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 127.7pt;" valign="top" width="170"> <div class="MsoNoSpacing"><br />
</div></td> </tr>
</tbody></table><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><br />
</div><table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable"><tbody>
<tr> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><br />
</div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">JENIS PEMBAYARAN </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br />
<b> </b></span></div></td> <td style="padding: 0cm; width: 163pt;" valign="top" width="217"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br />
<b>BATAS PEMBAYARAN </b><br />
<b>Selambat-lambatnya </b><br />
<b> </b></span></div></td> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br />
<b>Batas Pelaporan </b><br />
<b>Selambat-lambatnya </b></span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pasal-21 </span></div></td> <td style="padding: 0cm; width: 163pt;" valign="top" width="217"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tgl 10 bln takwim berikutnya </span></div></td> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">20 hr stlh masa pajak berakhir </span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pasal 23/26 </span></div></td> <td style="padding: 0cm; width: 163pt;" valign="top" width="217"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tgl 10 bln takwim berikutnya </span></div></td> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">20 hr stlh masa pajak berakhir </span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pasal 25 WP OP/Badan </span></div></td> <td style="padding: 0cm; width: 163pt;" valign="top" width="217"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tgl 15 bln takwim berikutnya </span></div></td> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">20 hr stlh masa pajak berakhir </span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pasal 22, PPN & PPn BM Impor </span></div></td> <td colspan="2" style="padding: 0cm; width: 11cm;" valign="top" width="416"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dilunasi bersamaan saat pembyr</span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><span> </span>Bea Masuk, jika Bea Masuk </span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">ditunda hrs dilunasi saat </span></div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">penyelesaian dokumen Impor </span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pasal 22, PPN & PPn BM Impor dipungut DJBC </span></div></td> <td style="padding: 0cm; width: 163pt;" valign="top" width="217"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Disetor dalam jangka waktu sehari stlh pemungutan dilkkn </span></div></td> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">7 hr stlh bts waktu penyetoran pajak berakhir </span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pasal 22 dari penyerahan oleh Pertamina </span></div></td> <td style="padding: 0cm; width: 163pt;" valign="top" width="217"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dilunasi sblm Delivery Order ditebus </span></div></td> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">20 hr stlh masa pajak berakhir </span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pasal 22, Bendaharawan </span></div></td> <td style="padding: 0cm; width: 163pt;" valign="top" width="217"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Disetor pd hr yg sama dengan pelaksanaan pembyrn. </span></div></td> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">14 hr stlh masa pajak berakhir </span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pasal 22 Badan2 ttt </span></div></td> <td style="padding: 0cm; width: 163pt;" valign="top" width="217"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tgl 10 bln takwim berikutnya </span></div></td> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">20 hr stlh masa pajak berakhir </span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">PPN/PPn BM oleh Bendaharawan APBN/D </span></div></td> <td style="padding: 0cm; width: 163pt;" valign="top" width="217"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tgl 7 bln takwim berikutnya </span></div></td> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">14 hr stlh masa pajak berakhir </span></div></td> </tr>
<tr> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">PPN & PPn BM </span></div></td> <td style="padding: 0cm; width: 163pt;" valign="top" width="217"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tgl 15 bln takwim berikutnya </span></div></td> <td style="padding: 0cm; width: 148.85pt;" valign="top" width="198"> <div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">20 hr stlh masa pajak berakhir <br />
</span></div></td> </tr>
</tbody></table><div class="MsoNoSpacing"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> <br />
<b>KASUS 1 : </b><br />
Wardoyo tgl 11-24 Juni 2009 pergi ke Hongkong. Wardoyo lupa </span></div><div class="MsoNoSpacing"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">belum membayar angsuran PPh pasal-25 sebesar Rp. 500.000,- untuk</span></div><div class="MsoNoSpacing"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> masa Mei 2004. angsuran tsb baru dibayar 21 Juli 2009. Berapa sanksi yang harus dibayar Wardoyo ? <br />
Sanksi Bunga 2% x 1 bln x Rp. 500.000,- = Rp. 10.000,- <br />
Denda terlambat lapor = Rp. 50.000,- <br />
Jml sanksi yg haris dibayar = <b>Rp. 60.000,- </b><br />
WP membayar sanksi perpajakan tersebut menunggu STP diterbitkan. <br />
Biasanya untuk WP 100 besar STP dikeluarkan setiap bln sekali. Sedangkan <br />
WP lainnya setiap 3 bln sekali. <br />
<br />
<b>KASUS 2 : </b><br />
PT. Musdi terdaftar di KPP Jakarta , tidak menyampaikan</span></div><div class="MsoNoSpacing"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> SPT Tahunan PPh Pasal 21, dan PPh Badan tahun pajak 2009. Berapakah</span></div><div class="MsoNoSpacing"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">sanksi administrasi berupa denda yang akan dikenakan oleh KPP Jakarta ? <br />
<br />
Jika SPT tidak disampaikan tepat waktu , akan dikenakan sanksi adm berupa: <br />
Denda SPT Tahunan PPh Pasal-21 Rp. <span> </span>100.000,- <br />
Denda SPT Tahunan PPh Badan<span> </span><span> </span><u>Rp. 1000.000,-</u> <br />
<span> </span>Jml <b>Rp. 1.100.000,- </b><br />
<br />
Jika dalam SPT terdapat kekurangan pembayaran pajak (PPh pasal-29),</span></div><div class="MsoNoSpacing"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> maka kekurangan tersebut dikenakan sanksi bunga 2% se bln sejak</span></div><div class="MsoNoSpacing"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> tgl paling akhir pembayaran (25 Maret), (Ps-9 ayat (2a) UU KUP.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br />
</span><span class="fullpost"><span style="font-size: 12pt;"></span></span></div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><span lang="FI" style="font-size: 12pt;"> </span><b><span lang="SV" style="font-size: 12pt;">Sanksi Tidak Atau Terlambat Menyampaikan SPT</span></b><b><span style="font-size: 12pt;"></span></b></div><div class="MsoNoSpacing"><span lang="SV" style="color: black; font-size: 12pt;"><span> </span>SPT yang tidak disampaikan atau disampaikan tidak sesuai </span></div><div class="MsoNoSpacing"><span lang="SV" style="color: black; font-size: 12pt;"> dengan batas waktu yang<span> </span>ditentukan, dikenakan</span></div><div class="MsoNoSpacing"><span lang="SV" style="color: black; font-size: 12pt;"> sanksi administrasi berupa denda :</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span lang="SV" style="color: black; font-size: 12pt;"><span> </span>1. <span> </span>SPT Tahunan PPh Orang Pribadi Rp 100 ribu;</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span lang="SV" style="color: black; font-size: 12pt;"><span> </span>2. <span> </span>SPT Tahunan PPh Badan Rp 1 juta;</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span lang="PT-BR" style="color: black; font-size: 12pt;"><span> </span>3. <span> </span>SPT Masa PPN Rp 500 ribu;</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"><span> </span>4. <span> </span>SPT Masa Lainnya Rp 100 ribu.</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing"><br />
</div><div class="MsoNoSpacing"><b><span lang="FI" style="font-size: 12pt;">Sanksi Keterlambatan Pembayaran Pajak</span></b><b><span style="font-size: 12pt;"></span></b></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;">Atas keterlambatan pembayaran pajak, dikenakan sanksi denda administrasi</span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> bunga 2% (dua persen) sebulan dari pajak terutang dihitung dari jatuh tempo </span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;">pembayaran. </span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;">Wajib Pajak yang alpa tidak menyampaikan SPT atau menyampaikan SPT</span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> tetapi isinya tidak benar atau tidak lengkap dan dapat merugikan negara yang</span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;"> dilakukan pertama kali tidak dikenai sanksi pidana tetapi dikenai sanksi </span></div><div class="MsoNoSpacing"><span lang="FI" style="color: black; font-size: 12pt;">administrasi berupa kenaikan sebesar 200% dari pajak yang kurang dibayar.</span><span style="font-size: 12pt;"></span></div><div class="MsoNoSpacing">Berdasarkan ketentuan Undang-undang Nomor 6 Tahun 1983 tentang</div><div class="MsoNoSpacing"> Ketentuan Umum Dan Tata Cara Perpajakan sebagaimana telah diubah terakhir</div><div class="MsoNoSpacing"> dengan Undang-undang Nomor 16 Tahun 2009, hal-hal yang<span> </span>perlu diperhatikan</div><div class="MsoNoSpacing"> oleh Wajib Pajak adalah sebagai berikut:</div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span>Setiap Wajib Pajak wajib mengisi, menyampaikan Surat Pemberitahuan</div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"> dengan benar, lengkap,& jelas.</div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span>Surat Pemberitahuan (SPT) Masa Pajak Penghasilan (PPh) Pasal 21</div><div class="MsoNoSpacing"> ditandatangani oleh Wajib<span> </span>Pajak/Pengurus/Direksi atau Kuasa Wajib Pajak. </div><div class="MsoNoSpacing"> SPT yang ditandatangani oleh Kuasa Wajib<span> </span>Pajak harus dilampiri </div><div class="MsoNoSpacing"> dengan Surat Kuasa Khusus.</div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span>SPT Masa PPh Pasal 21 dianggap tidak disampaikan apabila tidak</div><div class="MsoNoSpacing"> ditandatangani / tidak<span> </span>sepenuhnya dilampiri keterangan dan/atau dokumen </div><div class="MsoNoSpacing"> sebagaimana ditetapkan dalam Keputusan<span> </span><span> </span>Menteri Keuangan</div><div class="MsoNoSpacing"> Nomor 534/KMK.04/2000, Peraturan Menteri Keuangan </div><div class="MsoNoSpacing"> Nomor<span> </span><span></span>181/PMK.03/2007 dan Keputusan Direktur Jendera2</div><div class="MsoNoSpacing"> Pajak Nomor KEP-214/PJ./2001.</div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span><span>4.<span style="font: 7pt "Times New Roman";"> </span></span></span><span></span>PPh Pasal 21 dibayarkan/disetorkan paling lama tanggal 10</div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"> (sepuluh) bulan berikutnya setelah Masa Pajak berakhir& dilaporkan</div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"> paling lama 20 (dua puluh) hari setelah Masa Pajak berakhir</div><div class="MsoNoSpacing" style="margin-left: 36pt;">sebagaimana ditetapkan dalam Peraturan Menteri Keuangan </div><div class="MsoNoSpacing" style="margin-left: 36pt;">Nomor 184/PMK.03/2007.</div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span><span>5.<span style="font: 7pt "Times New Roman";"> </span></span></span>Pembayaran/penyetoran PPh yang dilakukan setelah tanggal jatuh </div><div class="MsoNoSpacing" style="margin-left: 36pt;">empo dikenakan sanks Administrasi berupa bunga 2% (dua persen) </div><div class="MsoNoSpacing" style="margin-left: 36pt;">sebulan yang dihitung dari saat jatuh tempo</div><div class="MsoNoSpacing"><span> </span><span></span>Pembayaran sampai dengan tanggal pembayaran & bagian dari bulan dihitung </div><div class="MsoNoSpacing"> penuh 1 (satu) bulan.</div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"><span><span>6.<span style="font: 7pt "Times New Roman";"> </span></span></span><span></span>SPT Masa PPh Pasal 21 yang disampaikan setelah jangka waktu yg</div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"> ditetapkan dikenakan sanksi administrasi berupa denda sebesar </div><div class="MsoNoSpacing" style="margin-left: 36pt; text-indent: -18pt;"> Rp100.000 (seratus ribu rupiah).</div><div class="MsoNoSpacing"><br />
</div><div align="center" style="text-align: center;"><strong><u><span style="font-family: Algerian;">Soal</span></u></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span></strong><strong><span style="font-family: "Calibri","sans-serif";">Sebutkan kewajiban WP pada akhir th pajak berkaitan dgn penghasilan ? (3)</span></strong><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"></span></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span></strong><strong><span style="font-family: "Calibri","sans-serif";">Formulir apa saja yang digunakan untuk WP untuk menghitung dan </span></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif";"> melaporkan PPh, dibuat rangkap berapa ?</span></strong><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"></span></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span></strong><strong><span style="font-family: "Calibri","sans-serif";">Formulir apa saja yang digunakan untuk WP untuk menyetorkan PPh,</span></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif";"> dibuat rangkap berapa ?</span></strong><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"></span></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"><span>4.<span style="font: 7pt "Times New Roman";"> </span></span></span></strong><strong><span style="font-family: "Calibri","sans-serif";">Kemana WP menyetorkan pajak penghasilan ?</span></strong><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"></span></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"><span>5.<span style="font: 7pt "Times New Roman";"> </span></span></span></strong><strong><span style="font-family: "Calibri","sans-serif";">Kapan paling lambat WP Op menyampaikan SPT PPH tahunan ke KPP?</span></strong><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"></span></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"><span>6.<span style="font: 7pt "Times New Roman";"> </span></span></span></strong><strong><span style="font-family: "Calibri","sans-serif";">Kapan paling lambat WP Badan menyampaikan SPT PPH tahunan ke KPP?</span></strong><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"></span></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"><span>7.<span style="font: 7pt "Times New Roman";"> </span></span></span></strong><strong><span style="font-family: "Calibri","sans-serif";">Apa sangsi bagi WP Op tidak menyetorkan SPT tahunan?</span></strong><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"></span></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"><span>8.<span style="font: 7pt "Times New Roman";"> </span></span></span></strong><strong><span style="font-family: "Calibri","sans-serif";">Apa sangsi bagi WP Badan tidak menyetorkan SPT Tahunan?</span></strong><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"></span></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"><span>9.<span style="font: 7pt "Times New Roman";"> </span></span></span></strong><strong><span style="font-family: "Calibri","sans-serif";">Diketahui jumlah terutang WP tahun 2010 Rp 5.000.000,00 angsuran pajak</span></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif";"> (Pph 25) th 2010 Rp 3.600.000,00 Hitung pph kurang/lebih bayar th 2010!</span></strong><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"></span></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"><span>10.<span style="font: 7pt "Times New Roman";"> </span></span></span></strong><strong><span style="font-family: "Calibri","sans-serif";">Diketahui besarnya PKP Tn Santosa th 2010 Rp 76.500.000,00, </span></strong></div><div style="margin-left: 36pt; text-indent: -18pt;"><strong><span style="font-family: "Calibri","sans-serif";"> hitung besarnya PPh terutang th 2010</span></strong><strong><span style="font-family: "Calibri","sans-serif"; font-weight: normal;"></span></strong></div><div style="margin-left: 36pt;"><br />
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</div>Beranda mbak pipiethttp://www.blogger.com/profile/01885976249718313976noreply@blogger.com0tag:blogger.com,1999:blog-8647971973933179605.post-842171631901382822011-02-28T02:55:00.006+07:002012-04-12T05:00:57.507+07:00Modul Aktiva Tetap 3<m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"><br />
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<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0.0001pt 44.25pt; text-indent: -18pt;">
<b><span lang="SV">1.<span style="font: 7pt "Times New Roman";"> </span></span></b><b><span lang="SV">Penghentian Aktiva Tetap</span></b></div>
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<b><span lang="SV"> Penghentian aktiva tetap,disebabkan rusak berat, dijual </span></b><br />
<b><span lang="SV"> maupun diberhentikan dibuktikan dengan dokumen :</span></b></div>
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<b><span lang="SV"> a. Bukti penerimaan kas sebagai bukti transaksi penjualan </span></b><br />
<b><span lang="SV"> aktiva tetap.</span></b></div>
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<b><span lang="SV"> b. Surat order (perintah) pengeluaran aktiva tetap sbg bukti</span></b><br />
<b><span lang="SV"> pendukung untuk mengeluarkan aktiva tetap yang dijual/</span></b><br />
<b><span lang="SV"> disingkirkan.</span></b></div>
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<b><span lang="SV"> c. Bukti memorial sebagai bukti penghentian aktiva tetap yg</span></b><br />
<b><span lang="SV"> tidak dikeluarkan dari perusahaan.</span></b></div>
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<b><span lang="SV"> d. Bukti pengeluaran kas sebagai bukti pengeluaran kas</span></b><br />
<b><span lang="SV"> berhubungan dengan penyingkiran aktiva tetap dan</span></b><br />
<b><span lang="SV"> pengeluaran aktiva tetap lama</span></b><br />
<br />
<br />
<a name='more'></a><br /></div>
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<span lang="FI"> Penghentian aktiva tetap adalah aktiva yang ternyata tidak dapat lagi </span></div>
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<span lang="FI"> dipakai oleh perusahaan sehingga harus dihentikan dari pemakainanya.</span></div>
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<span lang="FI"> </span><u><span lang="SV">Ada beberapa cara penghentian suatu aktiva tetap:</span></u><span lang="SV"></span></div>
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<span lang="SV"> 1. Dibuang atau dihancurkan karena sudah habis umur ekonominya.</span></div>
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<span lang="SV"> 2. Dijual</span></div>
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<span lang="SV"> 3. Ditukar dengan aktiva tetap yang baru</span></div>
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<span lang="SV"> 4. Rusak</span></div>
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<br /></div>
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<span lang="SV"> 1. Apa yang dimaksud dengan pennghenyian aktiva tetap?</span></div>
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<span lang="SV"> </span> _______________________________________________________</div>
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________________________________________________________</div>
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________________________________________________________</div>
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2. ada berapa cara penghentian aktiva tetap ?</div>
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</div>
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<u> <b>Jawab :</b></u></div>
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________________________________________________________</div>
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________________________________________________________</div>
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________________________________________________________</div>
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</div>
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<br /></div>
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<b> B.<i><u>ESSAY</u></i></b></div>
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<b><i> <u>a. penghentian</u></i></b></div>
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<i> 1. </i>Sebuah kendaraan angkutan dengan diperoleh dengan harga<br />
Rp 40.000.000,00. Kendaraan tersebut disusutkan menurut <i> </i><br />
<i> Double DecliningBalanceMethod</i></div>
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<i> </i>dengan taksiran usia penggunaan selama 5 tahun.<br />
<span lang="FI"> Kendaraan mulai dioperasikan mulai bulan Juli 2004 kendaraan ybs</span><br />
<span lang="FI"> dijual dengan harga Rp 7.500.000,00 <i>Berdasar data tersebut diminta :</i></span></div>
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<span lang="FI"> a. Buat tabel penyusutan yang diperlukan ! </span></div>
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<span lang="FI"> </span><span lang="SV">b. Buat jurnal yang diperlukan jika setelah habis masa penggunaanya,</span></div>
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<span lang="SV"> <b>Jawaban</b></span></div>
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<b><span lang="SV"> </span></b></div>
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<b><span lang="SV"> a. tabel penyusutan</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt; width: 456px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(219, 229, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 20.1pt;" valign="top" width="27"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b>Tahun</b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(219, 229, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.75pt;" valign="top" width="104"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span lang="SV">Harga Perolehan Aktiva Tetap(Rp)</span></b><span lang="SV"></span></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(219, 229, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.3pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b>Beban Penyusutan (Rp)</b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(219, 229, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b>Akm.</b><br />
<b>penyusutan</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b>(Rp)</b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(219, 229, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 80.3pt;" valign="top" width="107"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b>Nilai buku akhir tahun (Rp)</b></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 20.1pt;" valign="top" width="27"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.75pt;" valign="top" width="104"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.3pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
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<br /></div>
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<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 20.1pt;" valign="top" width="27"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
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<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.3pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
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<br /></div>
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<br /></div>
</td> </tr>
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<br /></div>
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<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.3pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
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<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 20.1pt;" valign="top" width="27"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 77.75pt;" valign="top" width="104"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.3pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.55pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 80.3pt;" valign="top" width="107"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
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<br /></div>
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<i> <b>b. jurnal penjualan </b></i></div>
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<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 34.45pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 113.65pt;" valign="top" width="152"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 65pt;" valign="top" width="87"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet </i></b><br />
<b><i>(Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 65.25pt;" valign="top" width="87"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit </i></b><br />
<b><i>(Rp)</i></b></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 34.45pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>ā¦ā¦..</i></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<i>Des 31</i></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 65pt;" valign="top" width="87"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 65.25pt;" valign="top" width="87"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"> 2. Sebuah mesin dengan harga perolehan Rp 340.000.000,00.usia </span><br />
<span lang="SV"> penggunaanya ditaksir dapat menghasilkan 250.000 unit produk.</span><br />
<span lang="SV"> nilai residu Rp 40.000.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"> Pd saat mesin tersebut menghasilkan 200.000 unit produk,</span><br />
<span lang="SV"> ditukar dgn mesin baru dengan harga tunai Rp 400.000.000,00.</span><br />
<span lang="SV"> Dalam pertukaran, pemilik mesin lama menambah dengan uang tunai </span><br />
<span lang="SV"> Rp 275.000.000,00. </span><i><span lang="IT">Dari data tersebut diminta</span></i></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"> </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"> o Hitung laba /rugi pertukaran mesin</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"> </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt;"><tbody>
<tr> <td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"> </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"> o Buat jurnal untuk mencatat pertukaran mesin tersebut !</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.95pt;" valign="top" width="131"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>ā¦ā¦..</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.95pt;" valign="top" width="131"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 97.95pt;" valign="top" width="131"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.95pt;" valign="top" width="131"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.95pt;" valign="top" width="131"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.95pt;" valign="top" width="131"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.95pt;" valign="top" width="131"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="ES"> 3. Dalam buku besar perusahaan angkutan <b>āArmada Jayaā </b>pd tanggal Jan 2004</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"> akun Kendaraan menunjukkan saldo Rp 600.000.000,00. Akumulasi Penyusutan </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"> Kendaraan Rp 150.000.000,00. Selama 2004 kendaraan terjadi transaksi sbb :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"> - 5 Januari Sebuah kendaraan dengan harga perolehan Rp 60.000.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"> dan sampan dengan 31 Desember 2003 telah disusutkan Rp 24.000.000,00 </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"> dijual dengan harga Rp 39.000.000,00</span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0.0001pt 60pt; text-indent: -18.75pt;">
<span lang="FI">-<span style="font: 7pt "Times New Roman";"> </span></span><span lang="FI">1Juli Dibeli dua buah kendaraan dengan harga Rp 160.000.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0.0001pt 41.25pt;">
<span lang="FI"> Dibayar dengan uang muka Rp 60.000.000,sisanya dibayar dengan 10 kali</span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0.0001pt 41.25pt;">
<span lang="FI"> angsuran bulanan dengan tambahan bunga 15% setahun atas sisa pinjaman.</span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0.0001pt 60pt; text-indent: -18.75pt;">
<span lang="FI">-<span style="font: 7pt "Times New Roman";"> </span></span><span lang="FI">31desember Semua kendaraan baik lama maupun baru disusutkan 25%</span></div>
<div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0.0001pt 41.25pt;">
<span lang="FI"> </span><span lang="SV">menurut metode saldo menurun ganda.<i> </i></span><i><span lang="IT">Dari data tersebut diminta :</span></i><span lang="IT"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"> a. Membuat jurnal transasi yang diperlukan !</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"> </span><span lang="NL">b. Menghitung b penyusutan kendaraan untuk tahun 04, membuat jurnal yang</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="NL"> </span><span lang="FI">diperlukan. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"> <b>J<u>awaban </u></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"> a. Buat jurnal untuk mencatat transaksi tersebut !</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>ā¦ā¦..</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>a</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>b</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"> </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"> b. hitung beban penyusutan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt;"><tbody>
<tr> <td style="border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT">a. kendaraan lama.</span></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT">b. kendaraan baru</span></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 261pt;" valign="top" width="348"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"> c. Jurnal penyesuaian 2004 : </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>ā¦ā¦..</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Kendaraan lama: </i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Kendaraan baru:</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.05pt;" valign="top" width="49"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.95pt;" valign="top" width="119"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
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<br /></div>Beranda mbak pipiethttp://www.blogger.com/profile/01885976249718313976noreply@blogger.com1tag:blogger.com,1999:blog-8647971973933179605.post-38026465847274038412011-02-01T05:03:00.009+07:002012-04-12T04:57:48.765+07:00Modul aktiva tetap 2<m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent> </m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
<div class="MsoNormal" style="background: none repeat scroll 0% 0% rgb(196, 188, 150); line-height: normal; margin-bottom: 0.0001pt;">
<b> b. MENGIDENTIFIKASI DATA MUTASI AKTIVA TETAP </b><br />
<div style="background-color: white;">
<br /></div>
<b> Nilai aktiva dari suatu perusahaan terjadi perubahan disebabkan beberapa hal :</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> 1. a. Adanya pembelian tunai aktiva tetap yang dibuktikan dengan adanya dokumen<br />
berupa <u>bukti kas keluar</u> bisa juga digunakan untuk biaya pengangkutan,biaya<br />
pemasangan . </b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> <span lang="SV">b. Sedangkan pembelian secara kredit dengan <u>faktu</u>r, juga dilengkapi dengan pajak </span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> pertambahan nilai (PPN)</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> c. Dokumen transaksi untuk pertukaran aktiva tetap perusahaan yang telah </b></span><br />
<span lang="SV"><b> digunakan</b></span><b> <span lang="SV">dalam kegiatan operasional dengan aktiva tetap baru dan tidak ada </span></b><br />
<b><span lang="SV"> tambahan </span><span lang="SV">uang tunai baru. </span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> Terdiri atas :</b></span><br />
<span lang="SV"><b> a. Faktur sebagai bukti perolehan aktiva tetap baru.</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> b. Bukti memorial sebagai bukti penghentian&</b></span><b><span lang="SV">pengeluaran aktiva tetap lama</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> 2. Pengeluaran biaya yang dikategorikan dengan pengeluaran modal dapat dibuktikan</b></span><b><br />
<span lang="SV"> dengan dokumen bukti kas keluar. </span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> 3. Penghentian aktiva tetap,disebabkan rusak berat, dijual maupun diberitakan</b></span><br />
<span lang="SV"><b> dibuktikan dengan dokumen :</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> a. Bukti penerimaan kas sebagai bukti transaksi penjualan aktiva tetap.</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> b. Surat order (perintah) pengeluaran aktiva tetap sebagai bukti pendukung untuk </b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> mengeluarkan aktiva tetap yang dijual atau disingkirkan.</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> c. Bukti memorial sebagai bukti penghentian aktiva tetap yang tidak dikeluarkan </b></span><br />
<span lang="SV"><b> dari perusahaan.</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> d. Bukti pengeluaran kas sebagai bukti pengeluaran kas berhubungan dengan </b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> penyingkiran aktiva tetap dan pengeluaran aktiva tetap lama</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV" style="font-family: Verdana-Identity-H;"><b> </b><a name='more'></a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV" style="font-family: Verdana-Identity-H;"><b> </b></span><span lang="SV"><b>Pengeluaran atau biaya-biaya yang berhubungan dengan pemilikan atau</b></span><br />
<span lang="ES"><b> penggunaan aktiva tetap dapat dicatat dengan 2 cara :</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><i><span lang="ES"> <u>a. Pengeluaran Modal ( Capital Expenditures )</u></span></i></b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="ES"><b> Pengeluaran modal adalah semua beban yang dikeluarkan harus </b></span><br />
<span lang="ES"><b> dikapitalisasikan pada aktiva tetap tersebut. Hal ini dicatat sebagai penambahan</b></span><br />
<span lang="ES"><b> aktiva tetap yang bersangkutan. Kapitalisasi ini dilakukan jika pengeluaran biaya</b></span><br />
<span lang="ES"><b> tersebut relatif besar dan memenuhi </b></span><span lang="IT"><b>minimal satu criteria di bawah ini :</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"><b> 1.) Memperpanjang masa manfaat atau umur ekonomis aktiva tetap</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"><b> 2.) Meningkatkan kapasitas produksi</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"><b> 3.) Meningkatkan mutu jasa yang diberikan oleh aktiva tetap yang bersangkutan</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"><b> 4.) Menambah nilai aktiva tetap tetapi tidak memperpanjang nilai ekonomis</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="IT"> <b><span style="background: none repeat scroll 0% 0% rgb(214, 227, 188);">Contoh </span></b><span style="background: none repeat scroll 0% 0% rgb(214, 227, 188);">:</span></span></i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"><b> Pada tanggal 10 April 2007 dikeluarkan biaya perbaikan gedung Rp 5.000.000,00.</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"><b> <b><i>Jurnal yang harus dibuat jika :</i></b></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IT"><b> * <i>Biaya perbaikan tersebut dapat menambah umur ekonomis</i></b></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt; width: 434px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.3pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 23.6pt;" valign="top" width="31"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
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<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.4pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr style="height: 13.45pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.45pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2007</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 95.3pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 23.6pt;" valign="top" width="31"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 79.5pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 82.4pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Apr 10</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 95.3pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Akm Peny Gedung</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 23.6pt;" valign="top" width="31"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 79.5pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 5.000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 82.4pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.3pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Kas</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 23.6pt;" valign="top" width="31"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
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<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.4pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 5.000.000,00</i></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
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<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 23.6pt;" valign="top" width="31"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 79.5pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.4pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="font-family: Symbol;"><b>Ā·<span style="font: 7pt "Times New Roman";"> </span></b></span><b><i>Biaya perbaikan tersebut <b>tidak </b>menambah umur ekonomis</i></b></div>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt;">
<b><br />
</b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt; width: 434px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.3pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 23.6pt;" valign="top" width="31"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 79.5pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.4pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr style="height: 13.45pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.45pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2007</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 95.3pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 23.6pt;" valign="top" width="31"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 79.5pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 82.4pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Apr 10</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 95.3pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Gedung</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 23.6pt;" valign="top" width="31"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 79.5pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 5.000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 82.4pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.3pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Kas</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 23.6pt;" valign="top" width="31"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 79.5pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.4pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 5.000.000,00</i></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.3pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 23.6pt;" valign="top" width="31"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 79.5pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.4pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> </b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> <b><i><u><span style="background: none repeat scroll 0% 0% rgb(194, 214, 155);">Contoh soal 1</span></u></i></b><i> :</i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> Pada awal tahun 2004 <b>PT Rizki Utama </b>membeli tunai sebuah mesin dengan harga </b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> perolehan Rp 50.000.000,00.Mesin ditaksir memiliki umur ekonomis 7 tahun </b><br />
<b> dengan nilai residu Rp 8.000.000,00. Pada awal tahun 2007 dikeluarkan biaya </b><br />
<b> untuk perbaikan mesin tersebut dengan harga Rp 3.450.000,00. </b><br />
<b> Pengeluaran ini ternyata menyebabkan <b><i>umur</i></b> <b><i>ekonomi mesin bertambah 2</i> <i>tahun</i></b>, </b><br />
<b> dengan nilai residu tetap seperti sebelum mesin diperbaiki, <i> Dari data </i><i><span lang="PT-BR">,diminta :</span></i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="PT-BR"><b> o Jurnal pembelian mesin.</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="PT-BR"><b> o Jurnal penyesuaian pada akhir tahun 2004.</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="PT-BR"><b> o Jurnal perbaikan mesin</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="PT-BR"><b> o Jurnal penyesuian pada akhir tahun 2007.</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="PT-BR"><b> </b></span><br />
<span lang="PT-BR"><b><b> <u>Jawab :</u></b></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="PT-BR"><b> </b></span><b>o <b>Jurnal pembelian mesin</b>.</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt; width: 480px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr style="height: 13.45pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.45pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2004</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Jan 02</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Mesin </i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 50.000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Kas</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 50.000.000,00</i></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><span lang="PT-BR"> </span></b><span lang="PT-BR">o <b>Jurnal penyesuaian pada akhir tahun 2004</b>.</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt; width: 512px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 122.9pt;" valign="top" width="164"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr style="height: 13.45pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.45pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2004</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 122.9pt;" valign="top" width="164"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Jan 02</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 122.9pt;" valign="top" width="164"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Beban Peny Mesin </i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 6.000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 122.9pt;" valign="top" width="164"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Akm. Peny. </i><br />
<i> Mesin</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 6.000.000,00</i></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 122.9pt;" valign="top" width="164"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> <b><i><u>Perhitungan :</u></i></b></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> Harga perolehan mesin Rp 50.000.000,00</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> Nilai residu (<u>Rp 8.000.000</u>,00)</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> Besar penyusutan <b>Rp 42.000.000,00</b></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><span lang="SV"> ==============</span></b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><span lang="SV"> </span></b><span lang="SV"> <b>Penyusutan / tahun</b> :</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> <i><u>Rp </u></i><u>42.000.000,00</u> = <b><i>Rp 6.000.000,00</i></b></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><i><span lang="SV"> </span>7</i></b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><i> </i></b>o. <b>Jurnal perbaikan mesin</b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt; width: 466px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 107.5pt;" valign="top" width="143"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.45pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 79.75pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr style="height: 13.45pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.45pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2007</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 107.5pt;" valign="top" width="143"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 88.45pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 79.75pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Des 31</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 107.5pt;" valign="top" width="143"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Akm. peny.mesin</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 88.45pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 3.450.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 79.75pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 107.5pt;" valign="top" width="143"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Kas</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 88.45pt;" valign="top" width="118"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 79.75pt;" valign="top" width="106"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 3.450.000,00</i></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><i> </i></b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><i> </i></b>o <b>Jurnal penyesuian pada akhir tahun 2005.</b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt; width: 468px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 101.7pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.25pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr style="height: 13.45pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.45pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2007</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 101.7pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 94.25pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Des 31</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 101.7pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Beban peny.mesin</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 94.25pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 4000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 101.7pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Akm peny </i><br />
<i> mesin</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.25pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 4.000.000,00</i></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 101.7pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.25pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> </b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> <b><i>Perhitungan</i></b><i> :</i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> Harga perolehan mesin Rp 50.000.000,00</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> Akumulasi Peny. S.d. 2004 18.000.000,00</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> Biaya perbaikan th. 2005 <u>( 3.450.000,00)</u></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> Nilai penyusutan stlh perbaikan <u>Rp 14.550.000</u>,00 -</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> <i>Nilai buku mesin saat perbaikan Rp 35.450.000,00</i></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="FI"> </span></i><span lang="FI">Nilai<i> </i>residu mesin <u>Rp 8.000.000,00</u></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> Besar Penyusutan setelah perbaikan <b>Rp 27.450.000,00</b></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><span lang="FI"> ===============</span></b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><span lang="FI"> </span></b><span lang="FI">Karena sebanyak 2 tahun, maka besar penyusutan mulai akhir tahun 2007</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> pengeluaran perbaikan dapat menambah umur ekonomis mengalami </b></span><br />
<span lang="FI"><b> perubahan, yakni dengan perhitungan sebagai berikut :</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="FI"> Taksiran umur ekonomis 7 tahun</span></i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="FI"> Mesin yang telah disusutkan <u>3 tahun -</u></span></i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="FI"> Sisa umur ekonomis 4 tahun</span></i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="FI"> Tambahan UE karena perbaikan <u>2 tahun +</u></span></i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="FI"> UE setelah perbaikan 6 tahun</span></i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> Penyusutan / tahun : <b><i><u>Rp </u></i><u>27 450 000</u></b> = <b><i>Rp 4.575.000,</i></b></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><i><span lang="FI"> 6</span></i></b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="FI"> <b><u><span style="background: none repeat scroll 0% 0% rgb(194, 214, 155);">Contoh soal 2</span></u></b> :</span></i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> Pada awal tahun 2002 <b>PT Rizki Utama </b>membeli tunai sebuah mesin dengan</b></span><b><br />
<span lang="FI"> harga perolehan Rp 50.000.000,00 Mesin ditaksir memiliki umur ekonomis 7</span><br />
<span lang="FI"> tahun dengan nilai residu Rp 8.000.000,00 Pada awal tahun 2005 dikeluarkan</span><br />
<span lang="FI"> biaya untuk perbaikan mesin tersebut dengan harga Rp 3.450.000,00 </span></b><br />
<b><span lang="FI"> Pengeluaran ini</span> <span lang="FI">ternyata <b><i>tidak menyebabkan umur ekonomis</i></b></span><b><i><span lang="FI"> mesin bertambah</span></i></b><span lang="FI">,</span></b><br />
<b><span lang="FI"> <b><i>Namun dapat </i></b></span><span lang="FI"><b><i>meningkatkan kualitas produksi mesin</i></b> <u>Dari data tersebut diminta</u> :</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> o Jurnal pembelian mesin.</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> o Jurnal penyesuaian pada akhir tahun 2002.</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> o Jurnal perbaikan mesin</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> </b></span><span lang="ES"><b>o Jurnal penyesuian pada akhir tahun 2005.</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><span lang="ES"> <u>Jawab :</u></span></b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="ES"><b> </b></span><b>o Jurnal pembelian mesin.</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt; width: 429px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 44.75pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 69.85pt;" valign="top" width="93"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.9pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr style="height: 13.45pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.45pt; padding: 0cm 5.4pt; width: 44.75pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2002</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 69.85pt;" valign="top" width="93"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 74.9pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 44.75pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Jan02</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 69.85pt;" valign="top" width="93"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>.Mesin</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 74.9pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>50.000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 44.75pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 69.85pt;" valign="top" width="93"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Kas</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.9pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 50.000.000,00</i></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 44.75pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 69.85pt;" valign="top" width="93"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.1pt;" valign="top" width="68"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.9pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="PT-BR"><b> o Jurnal penyesuaian pada akhir tahun 2002.</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt; width: 445px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 108.25pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr style="height: 13.45pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.45pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2002</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 108.25pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Jan 02</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 108.25pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>.Beban Peny Mesin</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 6.000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108.25pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Akm.peny. </i><br />
<i> mesin</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 6.000.000,00</i></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> </b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> <u><b><i>Perhitungan :</i></b></u></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> Harga perolehan mesin Rp 50.000.000,00</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> Nilai residu <u>Rp 8.000.000</u>,00 -</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> Besar penyusutan <b>Rp 42.000.000,00</b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b> </b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b> Penyusutan/ tahun :</b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> <i><u>Rp </u></i><u>42.000.000,00</u> = <b><i>Rp 6.000.000,00</i></b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> 7</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> o. Jurnal perbaikan mesin</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt; width: 480px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 46.25pt;" valign="top" width="62"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.75pt;" valign="top" width="142"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr style="height: 13.45pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.45pt; padding: 0cm 5.4pt; width: 46.25pt;" valign="top" width="62"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2002</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 106.75pt;" valign="top" width="142"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 46.25pt;" valign="top" width="62"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Des 31</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 106.75pt;" valign="top" width="142"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Mesin</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 3.450.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 46.25pt;" valign="top" width="62"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.75pt;" valign="top" width="142"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Kas</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 3.450.000,00</i></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b> </b>o Jurnal penyesuian pada akhir tahun 2005.</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt; width: 483px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.05pt;" valign="top" width="123"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr style="height: 13.45pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.45pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2002</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 92.05pt;" valign="top" width="123"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Jan 02</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>.Beban Peny Mesin</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 92.05pt;" valign="top" width="123"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 6.862.500,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Akm.peny. </i><br />
<i> mesin</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.05pt;" valign="top" width="123"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 6.862.500,00</i></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.05pt;" valign="top" width="123"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> <b> <i>Perhitungan :</i></b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b> Harga perolehan mesin Rp 50.000.000,00<span lang="ES"> </span><br />
<span lang="ES"> Akumulasi Peny. S.d. 2004 <u>Rp.18.000.000,00-</u></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="ES"><b> </b></span><b><b><span lang="FI">Nilai buku mesin saat perbaikan Rp 32.000.000,00</span></b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> Biaya perbaikan mesin <u>Rp,<i> 3.450.000,00 +</i></u></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> <b>Nilai buku mesin stlh perbaikan Rp 35.450.000,00</b></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> Nilai residu mesin <u>Rp. 8.000.000,00-</u></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> <b>Besar penyusutan stlh perbaikan</b> <b> Rp 27.450.000,00</b></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><span lang="FI"> ============</span></b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> Penyusutan/ tahun :</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> <i><u>Rp </u></i><u>27.450.000</u>,00 = <b><i>Rp 6.862.500,00</i></b></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><i><span lang="FI"> 4</span></i></b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><b><i><span lang="FI"> </span></i></b><u><b><i><span lang="FI"> b. Pengeluaran Pendapatan ( revenue ekspenditures)</span></i></b></u></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> Adalah pengeluaran biaya yang diperlakukan sebagai beban pada periode</b></span><br />
<span lang="FI"><b> terjadinya.Pembebanan ini dilakukan jika biaya yang dikeluarkan tersebut</b></span><br />
<span lang="FI"><b> hanya memberikan </b></span><b><span lang="FI">manfaat dalam satu periode tahun berjalan.</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="FI"> </span></i><b><i><span lang="SV">Pengeluaran-pengeluaran yang termasuk dalam pengeluaran pendapatan al:</span></i></b></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="SV"> </span></i><span lang="FI">1. Pengeluaran untuk pemeliharaan<i>.</i></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="FI"> </span></i><span lang="FI">2 Pengeluaran reparasi.</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> 3. Pengeluaran untuk mengganti komponen yang rusak </b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> 4. Pengeluaran untuk perbaikan<i>.</i></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="FI"> </span></i><span lang="FI">5. Pengeluaran untuk penambahan.</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> <b><i> </i></b></b></span><br />
<span lang="FI"><b><b><i> Contoh soal</i></b><i> :</i></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"><b> Pada tanggal 12 Maret 2007 dikeluarkan biaya pengecatan gedung Rp.750.000,00.</b></span><b><br />
<span lang="FI"> Biaya tersebut dicatat sebagai pengeluaran pendapatan. Jurnalnya sbg berikut :</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><br />
</b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt; width: 480px;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 76.35pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 85.65pt;" valign="top" width="114"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr style="height: 13.45pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.45pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2007</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 76.35pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.45pt; padding: 0cm 5.4pt; width: 85.65pt;" valign="top" width="114"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Mar 12</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> B pemeliharaan gd</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 76.35pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 750.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 85.65pt;" valign="top" width="114"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
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<i> Kas</i></div>
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<i> 750.000,00</i></div>
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<b><br />
</b></div>
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<b><b><span lang="FI"> LATIHAN SOAL </span></b></b></div>
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<b><br />
</b></div>
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<b><b><span lang="SV"> A.<i><u> Kerjakan soal berikut ini dengan tepat</u></i></span></b><b><i><u><span lang="SV" style="font-family: Verdana-BoldItalic-Identity-H;"> !</span></u></i></b></b></div>
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<b><b><i><u><span lang="SV" style="font-family: Verdana-BoldItalic-Identity-H;"><br />
</span></u></i></b></b></div>
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<b><b><i><span lang="SV"> </span></i></b><span lang="SV">1. Apa yang dimaksud dengan aktiva tetap ? </span></b></div>
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<span lang="SV"><b> <u>Jawaban:</u></b></span></div>
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<span lang="SV"><b> __________________________________________________________________</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> ___________________________________________________________________</b></span></div>
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<b><br />
</b></div>
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<span lang="SV"><b> 2. Ciri-ciri apa saja yang harus dimiliki aktiva tetap ? Dan sebutkan karakteristik </b></span><b><br />
<span lang="SV"> dari aktiva tetap ! <u>Jawaban : </u></span></b></div>
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<span lang="SV"><b> a. _________________________________________________________________</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> _________________________________________________________________</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> _________________________________________________________________</b></span><b><br />
<span lang="SV"> b. _________________________________________________________________</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> _________________________________________________________________</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> _________________________________________________________________</b></span></div>
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<span lang="SV"><b> 3. Sebutkan ada berapa macam cara memperoleh aktiva tetap !</b></span></div>
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<span lang="SV"><b> <u>Jawaban:</u></b></span></div>
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<span lang="SV"><b> ____________________________________________________________________</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> ____________________________________________________________________</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> ____________________________________________________________________ </b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> ____________________________________________________________________ </b></span><b><br />
<span lang="SV"> 4. Dalam pengelolaan aktiva tetap,sebutkan dokumen dan buku-buku apa yg digunakan</span></b></div>
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<span lang="SV"><b> <u>Jawaban:</u></b></span></div>
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<span lang="SV"><b> a. ___________________________________________________________________</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> ___________________________________________________________________</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> ___________________________________________________________________</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> b. ____________________________________________________________________</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> ____________________________________________________________________</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> ____________________________________________________________________</b></span><b><br />
<span lang="SV"> 5. Dalam hubungan dengan penggunaan aktiva tetap, jelaskan alasan pengeluaran </span><br />
<span lang="SV"> diperlakukan sebagai pengeluaran modal !</span></b></div>
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<span lang="SV"><b> <u>Jawaban :</u></b></span></div>
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<span lang="SV"><b> _____________________________________________________________________</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> _____________________________________________________________________</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"><b> _____________________________________________________________________</b></span></div>
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<b><br />
</b></div>
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<b><b><i> <u>B. Uji Kompetensi</u></i></b><u><i>:</i></u></b></div>
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<br />
<b>1. Aktiva yang digunakan dalam perusahaan dalam jangka waktu yang lama disebutā¦</b></div>
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<b> a. Aktiva lancar. d. Aktiva lain-lain.</b></div>
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<b> b. Aktiva tetap. e. Investasi jk panjang.</b></div>
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<b> c. Aktiva tidak berwujud.</b></div>
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<b>2. dibawah ini adalah unsur-unsur pembentuk harga perolehan aktiva tetap,<b><i>kecualiā¦</i></b></b></div>
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<b> a. Harga penawaran. d. harga jual.</b></div>
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<b> b. Potongan harga e. biaya pemasangan</b></div>
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<b> c. biaya angkut.</b></div>
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<b>3. Dalam pencatatan aktiva tetap, untuk pencatatan aktiva tetap adalah sebesarā¦</b></div>
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<b> a. Harga jual. d. Harga perolehan. </b></div>
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<b> b Harga beli e. Harga pasar</b></div>
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<b> c. Harga faktur</b></div>
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<b> 4. Aktiva yang digolongkan menjadi aktiva tetap mempunyai ciri-ciri sebagai berikut:</b></div>
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<b> a. Mempunyai wujud (bentuk fisik).</b></div>
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<b> b. Dimiliki dengan tujuan adalah untuk operasi perusahaan</b></div>
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<b> c. Dimiliki dengan tujuan untuk dijual kembali.</b></div>
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<b> d. Mempunyai masa kegunaan lebih dari satu tahun.</b></div>
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<b> e. Dimiliki dengan tujuan tidak dijual kembali. </b></div>
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<b> 5. Berikut ini adalah kelompok aktiva tetap kecualiā¦.</b></div>
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<b> a. Tanah. d. Supplies </b></div>
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<b> b. Gedung. e. Mesin Fotocopy. </b></div>
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<b> c. Peralatan. </b></div>Beranda mbak pipiethttp://www.blogger.com/profile/01885976249718313976noreply@blogger.com3tag:blogger.com,1999:blog-8647971973933179605.post-57572299353956989522010-12-19T22:21:00.007+07:002012-04-12T04:56:37.392+07:00Modul aktiva tetap<m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent> </m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
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<b><span style="font-family: Verdana-Bold-Identity-H;">B. KEGIATAN BELAJAR MENGAJAR</span></b></div>
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<br /></div>
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<b>1. Kegiatan Belajar 1 : Mengelola Kartu Aktiva Tetap</b></div>
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<b><span lang="FI">a. Tujuan Kegiatan Pembelajaran 1</span></b></div>
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<b><span lang="FI" style="font-family: Verdana-Bold-Identity-H;"> </span></b><span lang="FI">Setelah<b> </b>mempelajari kegiatan pembelajaran tentang mengelola kartu aktiva tetap diharapkan anda dapat :</span></div>
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<span lang="SV"> 1. Mendeskripsikan pengelolaan kartu aktiva tetap </span></div>
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<span lang="SV"> </span><span lang="FI">2. Mengidentifikasikan data mutasi aktiva tetap.</span></div>
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<span lang="FI"> 3. Mengidentifikasikan penyusutan dan akumulasi penyusutan aktiva tetap.</span></div>
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<span lang="FI"> 4. Membukukan mutasi aktiva tetap ke kartu AT<a name='more'></a></span></div>
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<b><span lang="FI" style="font-size: 12pt;">b Uraian Materi 1 : AKTIVA TETAP 1</span></b></div>
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<b><span lang="FI"> a. MENYIAPKAN PENGELOLAAN KARTU AKTIVA TETAP</span></b></div>
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<b><span lang="FI">1. Pengertian Aktiva Tetap</span></b></div>
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<span lang="FI"> Aktiva tetap adalah aktiva yang dimiliki perusahaan yang digunakan untuk aktivitas /operasi </span><br />
<span lang="FI"> perusahaan dan memiliki manfaat lebih dari satu tahun. Aktiva tetap ini mempunyai sifat tetap </span><br />
<span lang="FI"> atau permanen dibeli untuk digunakan dalam kegiatan normal perusahaan,tidak <br />
untuk dijual kembali dan nilainya cukup besar atau material. </span><span lang="SV">Suatu aktiva dapat dikatakan </span><br />
<span lang="SV"> termasuk dalam aktiva tetap apabila memenuhi kriteria sebagai berikut :</span></div>
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<span lang="SV"> a. Mempunyai bentuk fisik</span></div>
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<span lang="SV"> b. Digunakan dalam kegiatan normal perusahaan bukan untuk dijual kembali atau investasi.</span></div>
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<span lang="SV"> c. Dapat dipakai atau digunakan secara berulangulang.</span></div>
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<span lang="SV"> d. Masa manfaatnya lebih dari satu tahun atau satu siklus operasi normal perusahaan.</span></div>
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<span lang="SV"> e. Mempunyai nilai yang cukup material artinya nilai atau harga aktiva tersebut cukup tinggi.</span></div>
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<br /></div>
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<span lang="SV"> Berdasarkan sifat-sifatnya,aktiva tetap dibagi atas :</span></div>
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<span lang="SV"> a. Aktiva tetap berwujud (<i>tangible fixed assets</i>) : Aktiva yang mempunyai bentuk fisik </span><br />
<span lang="SV"> contoh.Tanah dan perbaikan tanah, Gedung dan perbaikan gedung, Mesin dan </span><br />
<span lang="SV"> eguipment pabrik,Mebel,Kendaraan. </span></div>
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<span lang="SV"> b. Aktiva tetap tidak berwujud (<i>intangible fixed assets</i>) : adalah suatu hak tertentu untuk</span><br />
<span lang="SV"> jangka panjang yang mempunyai nilai ekonomis dan yang tidak mempunyai bentuk fisik.</span></div>
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<br /></div>
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<b><span lang="SV">2. <u>Harga Perolehan</u></span></b></div>
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<span lang="SV"> <b><i>Harga perolehan</i></b>/<b><i>harga pokok</i></b> aktiva tetap meliputi <i>semua biaya yang dikeluarkan untuk </i></span></div>
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<i><span lang="SV"> mendapatkan aktiva tersebut sehingga siap untuk dipakai dalam kegiatan normal </span></i><br />
<i><span lang="SV"> perusahaan</span></i><span lang="SV">.<i> </i></span></div>
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<i><span lang="SV"> </span></i><span lang="SV">Unsur-unsur yang dipertimbangkan dalam perhitungan harga perolehan aktiva tetap mungkin saja </span></div>
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<span lang="SV"> berbeda atau jenis aktiva tetap yang satu dengan yang lainnya. </span></div>
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<span lang="SV"> Unsur harga perolehan suatu aktiva tetapi dapat dilihat dalam uraian berikut ini.</span></div>
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<span lang="SV"> a. <i>Tanah </i>: Harga beli tanah dari pemilik, biaya survei, biaya perantara atau komisi, biaya</span></div>
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<i><span lang="SV"> </span></i><span lang="SV"> </span><span lang="IT">pematangan tanah, biaya balik nama di Agraria/BPN.</span></div>
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<span lang="IT"> </span><span lang="ES">b. <i>Gedung : </i>Biaya perencanaan oleh arsitek, IMB, asuransi selama pembangunan, bunga selama </span></div>
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<span lang="ES"> pembangunan atas uang pinjaman untuk pembiayaan pembangunan gedung dan semua </span></div>
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<span lang="ES"> pengeluaran lainnya yang dibutuhkan sehubungan dengan pembangunan gedung serta biaya </span></div>
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<span lang="ES"> pemilikannya.</span></div>
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<span lang="ES"> c <i>Mesin </i>: Harga mesin menurut faktur pembelian, biaya angkutan, bea masuk PPN, bongkar dan</span></div>
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<span lang="ES"> angkut ke dalam pabrik, pasang dan stel mesin dan percobaan mesin</span></div>
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<span lang="ES"> d. <i>Kendaraan : </i>Harga kendaraan menurut faktur pembelian, bea balik nama.</span></div>
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<br /></div>
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<span lang="ES">3. <b><u>Cara memperoleh aktiva tetap </u></b></span></div>
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<span lang="ES"> Untuk memiliki aktiva tetap perusahaan menempuh beberapa cara : </span></div>
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<span lang="ES"> <i> <b>Contoh:</b></i></span></div>
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<span lang="ES"> a<b>. Pembelian tunai</b> </span></div>
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<span lang="ES"> 1. Pada tanggal 1 April 2007 dibeli tunai sebuah kendaraan seharga Rp.30.000.000,00. Biaya</span></div>
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<span lang="ES"> balik nama, asuransi dan lainlain Rp.1.800.000,00, biaya bongkar muat, Rp. 600.000,00, </span></div>
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<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 48.15pt;" valign="top" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.3pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.65pt;" valign="top" width="130"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 48.15pt;" valign="top" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2007</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.3pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.65pt;" valign="top" width="130"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 48.15pt;" valign="top" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Agt 01</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.3pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Kendaraan</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 32.400.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.65pt;" valign="top" width="130"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 48.15pt;" valign="top" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.3pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Kas</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.65pt;" valign="top" width="130"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>32.400.000,00</i></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 48.15pt;" valign="top" width="64"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.3pt;" valign="top" width="100"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.05pt;" valign="top" width="39"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.65pt;" valign="top" width="130"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> </i>2. Pada tanggal 2 juni 2007 dibeli tanah dan bangunan dengan harga Rp 200.000.000,00 ( </div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
termasuk biaya yang berhubungan dengan perolehannya )</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV">Menurut taksiran kantor pajak aktiva tersebut dinilai sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"> </span><span lang="ES">Harga tanah Rp. 100.000.000,00</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="ES"> Harga bangunan <u>Rp 60.000.000,00</u></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="ES"> jumlah </span></i></b><b><span lang="ES">Rp 160.000.000,00</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span lang="ES"> </span></i><span lang="SV">Atas taksiran tersebut maka harga perolehan masing-masing aktiva ditetapkan sebagai berikut, <i> </i></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"> Harga perolehan tanah = <u>Rp 100.000.000,00 </u>x Rp 200.000.000,00</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span lang="SV"> </span></i><span lang="SV"> Rp 160.000.000,00</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span lang="SV"> <i> = Rp. 125.000.000,00</i></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="SV"> ==============</span></i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span lang="SV"> </span></i><span lang="SV">Harga perolehan bangunan = <u>Rp 60.000.000,00 </u>x Rp 200.000.000,00</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span lang="SV"> </span></i><span lang="SV">Rp 160.000.000,00</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span lang="SV"> <i> = Rp. </i></span><i>75.000.000,00</i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i> ==============</i></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 44.45pt;" valign="top" width="59"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 69.85pt;" valign="top" width="93"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 37.95pt;" valign="top" width="51"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 81.75pt;" valign="top" width="109"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.1pt;" valign="top" width="131"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 44.45pt;" valign="top" width="59"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2007</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 69.85pt;" valign="top" width="93"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 37.95pt;" valign="top" width="51"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81.75pt;" valign="top" width="109"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.1pt;" valign="top" width="131"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 44.45pt;" valign="top" width="59"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>June 2</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 69.85pt;" valign="top" width="93"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Tanah</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 37.95pt;" valign="top" width="51"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81.75pt;" valign="top" width="109"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>125.000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.1pt;" valign="top" width="131"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 44.45pt;" valign="top" width="59"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 69.85pt;" valign="top" width="93"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Bangunan</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 37.95pt;" valign="top" width="51"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81.75pt;" valign="top" width="109"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 75.000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.1pt;" valign="top" width="131"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 44.45pt;" valign="top" width="59"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 69.85pt;" valign="top" width="93"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Kas</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 37.95pt;" valign="top" width="51"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81.75pt;" valign="top" width="109"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.1pt;" valign="top" width="131"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>200.000.000,00</i></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 44.45pt;" valign="top" width="59"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 69.85pt;" valign="top" width="93"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 37.95pt;" valign="top" width="51"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81.75pt;" valign="top" width="109"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 98.1pt;" valign="top" width="131"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> </i> b. <b>Pembelian kredit</b>. Pada tanggal 1 April 2007 dibeli sebuah mesin dengan 60 kali angsuran </div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
bulanan Rp.500.000,00. <span lang="FI">Harga tunai mesin tersebut Rp.24.000.000,00</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan </i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.15pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.2pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2007</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.15pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.2pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Agt 01</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Mesin</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.15pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 24.000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.2pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Bunga yg ditangguhkan</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.15pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 6.000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.2pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
Utang Angs </div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.15pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.2pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>30.000.000,00</i></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Penjelasannya</i></b><i>.</i></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
Aktiva yang dibeli secara kredit atau yang pembayarannya diangsur jangka panjang harus </div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
dicatat sebesar harga tunainya. Selisih antara harga tunai dengan jumlah seluruh angsuran </div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV">diperlakukan sebagai bunga dan dialokasikan secara proporsional sebagai beban bunga </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"> </span>periode-periode selama masa kontrak pembelian, jurnal setiap angsuran adalah sebagai berikut :</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.95pt;" valign="top" width="139"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 32.65pt;" valign="top" width="44"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.35pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.4pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2007</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.95pt;" valign="top" width="139"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 32.65pt;" valign="top" width="44"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.35pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.4pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Mei 01</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.95pt;" valign="top" width="139"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Utang angsuran</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 32.65pt;" valign="top" width="44"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.35pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 500.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.4pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.95pt;" valign="top" width="139"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Beban Bunga</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 32.65pt;" valign="top" width="44"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.35pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 100.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.4pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.95pt;" valign="top" width="139"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Bunga yg</i></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> ditangguhkan</i> </div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 32.65pt;" valign="top" width="44"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.35pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.4pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 100.000,00</i></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.95pt;" valign="top" width="139"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
Kas</div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 32.65pt;" valign="top" width="44"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.35pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.4pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 500.000,00</i></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"> c.<b> Pertukaran dengan aktiva non moneter.</b>Sebuah mesin dengan harga perolehan </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"> Rp. 20.000.000,00.telah disusutkan Rp.12.000.000,00.Pada tanggal 15 Maret 2007 Mesin </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"> tersebut ditukarkan dengan sebuah mesin baru seharga Rp. 30.000.000,00. Dalam pertukaran </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="SV"> </span>itu mesin lama dihargai Rp. 6.000.000,00.</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.95pt;" valign="top" width="139"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 31.25pt;" valign="top" width="42"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.05pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2007</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.95pt;" valign="top" width="139"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 31.25pt;" valign="top" width="42"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.05pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Agt 01</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.95pt;" valign="top" width="139"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Mesin ( baru )</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 31.25pt;" valign="top" width="42"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.05pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 30.000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.95pt;" valign="top" width="139"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Rugi pertukaran</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 31.25pt;" valign="top" width="42"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.05pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 2.000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.95pt;" valign="top" width="139"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Akm.peny.mesin</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 31.25pt;" valign="top" width="42"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.05pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>12.000.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.95pt;" valign="top" width="139"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Mesin ( lama )</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 31.25pt;" valign="top" width="42"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.05pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>20.000.000,00</i></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.95pt;" valign="top" width="139"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Kas</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 31.25pt;" valign="top" width="42"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.05pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>24.000.000,00</i></div>
</td> </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Penjelasan:</i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i> </i></b> Harga mesin lama Rp. 20.000.000,</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
Telah disusutkan (<u>Rp. 12.000.000,)</u> </div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> </i><b><i><span lang="FI">Nilai sisa Rp. 8.000.000,</span></i></b><b><span lang="FI"> </span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"> Penilaian waktu penukaran <u>Rp. 6.000.000,</u> </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="FI"> <b><i>Rugi</i></b> <b><i>pertukaran </i></b> <b><i> Rp 2.000.000, </i></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i><span lang="FI"> </span>============</i></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: Verdana-Identity-H;"> </span>d. <b>Jika aktiva tetap diperoleh dengan dibangun sendiri</b>, harga perolehannya sama </div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
dengan semua biaya yang dikeluarkan sampai dengan aktiva yang bersangkutan siap dipakai. Misal<br />
Pembangunan gedung, harga perolehan gedung tersebut selain biaya pembangunannya sendiri, juga<br />
termasuk biaya pembuatan dan pengurusan IMB.</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
e. <b>Sumbangan pihak lain/ hadiah</b>, aktiva tetap tersebut dicatat sebesar harga pasar </div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
(harga <span style="color: black;">yang wajar), disertai dengan mengkredit akumulasi modal (modal / hadiah /</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="color: black;"> sumbangan/ </span>donator ) </div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: normal; margin-bottom: 0.0001pt;">
<b>Contoh :</b></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: normal; margin-bottom: 0.0001pt;">
Pada tanggal 1 Maret 2007 diterima hadiah dari pemerintah sebuah mesin senilai </div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
Rp 12.500.000, Maka Jurnalnya :</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt;"><tbody>
<tr> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border: 1pt solid black; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Tgl</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 101.75pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Keterangan</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.15pt;" valign="top" width="56"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>ref</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.2pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Debet (Rp)</i></b></div>
</td> <td style="background: none repeat scroll 0% 0% rgb(198, 217, 241); border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.25pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><i>Kredit (Rp)</i></b></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>2007</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 101.75pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.15pt;" valign="top" width="56"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.2pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.25pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr style="height: 18.4pt;"> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 18.4pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Apr 01</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 101.75pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>Mesin</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 42.15pt;" valign="top" width="56"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 95.2pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> 12.500.000,00</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 18.4pt; padding: 0cm 5.4pt; width: 95.25pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 101.75pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i> Modal donasi</i></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.15pt;" valign="top" width="56"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.2pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.25pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i>12.500.000,00</i></div>
</td> </tr>
<tr> <td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 101.75pt;" valign="top" width="136"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 42.15pt;" valign="top" width="56"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.2pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> <td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 95.25pt;" valign="top" width="127"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
</td> </tr>
</tbody></table>Beranda mbak pipiethttp://www.blogger.com/profile/01885976249718313976noreply@blogger.com0