Invoice → Tax → Journal flow
How an invoice produces a faktur pajak and the AR journal.
This flow applies to B2B transactions: invoices to corporate customers who pay via bank transfer (not retail POS). Its pipeline differs from POS because it involves credit terms, AR, and Faktur Pajak.
Three main stages
Stage 1 — Issue Invoice
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Invoice → New. Pick the customer, enter line items (quantity, price, PPN flag).
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For PKP: DPP per PMK 131/2024, 12% rate, Output VAT. Total = full DPP + PPN.
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Status DRAFT → ISSUED. The system posts an AR journal:
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Dr. Accounts Receivable 55,000,000 Cr. Revenue 50,000,000 Cr. Output VAT 5,000,000 - 8
The invoice receives an atomic per-tenant sequence number. An A4 PDF is available for delivery to the customer.
Stage 2 — Faktur Pajak
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For PKP tenants, issuing the invoice also drafts a Faktur Pajak with a serial number from the DJP pool.
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Status DRAFT → ISSUED. The faktur is filed in the matching tax period.
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At month end, issued faktur pajak roll into the monthly PPN SPT — see SPT Masa vs Tahunan.
Stage 3 — Payment
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Funds arrive in your bank. You can see them on the statement.
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Open the invoice → click Record Payment. Enter date, amount, and the receiving bank account.
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Dr. Cash/Bank 55,000,000 Cr. Accounts Receivable 55,000,000 - 7
Partial payment → invoice status is PARTIAL. Full → PAID.
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When you import the bank statement, the system auto-matches the transfer line with the cash-receipt journal.
Special case: PPh 23 withheld by the customer
For specific services (management, consulting, IT), corporate customers withhold PPh 23 at payment time. The workflow:
- You issue an invoice for Rp 55m (DPP 50m + PPN 5m).
- The customer pays Rp 54m (Rp 55m − PPh 23 of 2% × 50m = Rp 1m).
- You receive a PPh 23 Bukti Potong from the customer.
- Record it in esaFiskaly: a dedicated journal using "PPh 23 Prepaid" (an asset, credited on the corporate annual SPT).