# Contoh Kasus dan Jurnal

**Kasus 1 :**

Tanggal 11 November 2024 diketahui terdapat SK Penghapusan Piutang Pajak Hotel pada Badan Pendapatan sebesar Rp500.000,00.

**Jurnal 1 :**

<table id="bkmrk-tanggal-kode-akun-na" style="width: 1081px;" width="557"><tbody><tr><td class="align-center" style="width: 156.4px;" width="104">**TANGGAL**

</td><td class="align-center" style="width: 187.4px;" width="135">**KODE AKUN**

</td><td class="align-center" style="width: 175.4px;" width="123">**NAMA REKENING**

</td><td class="align-center" style="width: 146.4px;" width="94">**DEBET**

</td><td class="align-center" style="width: 152.4px;" width="100">**KREDIT**

</td></tr><tr><td style="width: 156.4px;" width="104">11 Movember 2024

</td><td style="width: 187.4px;" width="135">3.1.01.01.01.0001

</td><td style="width: 175.4px;" width="123">Ekuitas

</td><td class="align-right" style="width: 146.4px;" width="94">450.000.00

</td><td class="align-right" style="width: 152.4px;" width="100"></td></tr><tr><td style="width: 156.4px;" width="104"></td><td style="width: 187.4px;" width="135">1.1.10.01.01.0077

</td><td style="width: 175.4px;" width="123">Penyisihan Piutang Pajak Hotel-Hotel

</td><td class="align-right" style="width: 146.4px;" width="94">50.000,00

</td><td class="align-right" style="width: 152.4px;" width="100"></td></tr><tr><td style="width: 156.4px;" width="104"></td><td style="width: 187.4px;" width="135">1.1.03.06.01.0001

</td><td style="width: 175.4px;" width="123">Piutang Pajak Hotel

</td><td class="align-right" style="width: 146.4px;" width="94"></td><td class="align-right" style="width: 152.4px;" width="100">500.000,00

</td></tr></tbody></table>