PT Grasindo (NPWP: 01.555.44.1.201.000) is a CPO producer. This company was founded on January 1, 2015 and
Question:
PT Grasindo (NPWP: 01.555.44.1.201.000) is a CPO producer. This company was founded on January 1, 2015 and is located at Jl Pemuda no 15 Padang.
A. On February 12, 2020, he purchased FFB raw materials from PT Wakando IDR 50,000,000 (excluding VAT). CV Makmur IDR 66,000,000 (including VAT) and Raga oil palm farmers (cannot show NPWP) IDR 25,000,000 (excluding VAT).
Calculate the full income tax article 22 collected by PT Grasindo.
B. On February 20, 2020, PT Grasindo imported factory machinery from Japan worth USD 10,000, insurance and freight 2% and 5% of the invoice price, respectively. 10% import duty and 20% additional import duty. The valid KMK exchange rate is IDR 15,500, while the BI exchange rate is IDR 15,600. The imported goods are included in the category in Appendix II and PT Sumiro does not have an API.
Calculate the income tax article 22 collected.
Fundamental Managerial Accounting Concepts
ISBN: 978-0078025655
7th edition
Authors: Thomas Edmonds, Christopher Edmonds, Bor Yi Tsay, Philip Old