fix: Use reverse debit and credit to get net amount in GL Entries (#27174)

* fix: Use reverse debit and credit to get net amount in GL Entries

* fix: Remove unused import
diff --git a/erpnext/accounts/doctype/payment_entry/payment_entry.py b/erpnext/accounts/doctype/payment_entry/payment_entry.py
index abacee9..5a183e2 100644
--- a/erpnext/accounts/doctype/payment_entry/payment_entry.py
+++ b/erpnext/accounts/doctype/payment_entry/payment_entry.py
@@ -755,9 +755,11 @@
 
 			if self.payment_type in ('Pay', 'Internal Transfer'):
 				dr_or_cr = "debit" if d.add_deduct_tax == "Add" else "credit"
+				rev_dr_or_cr = "credit" if dr_or_cr == "debit" else "debit"
 				against = self.party or self.paid_from
 			elif self.payment_type == 'Receive':
 				dr_or_cr = "credit" if d.add_deduct_tax == "Add" else "debit"
+				rev_dr_or_cr = "credit" if dr_or_cr == "debit" else "debit"
 				against = self.party or self.paid_to
 
 			payment_or_advance_account = self.get_party_account_for_taxes()
@@ -779,14 +781,13 @@
 					"cost_center": d.cost_center
 				}, account_currency, item=d))
 
-			#Intentionally use -1 to get net values in party account
 			if not d.included_in_paid_amount or self.advance_tax_account:
 				gl_entries.append(
 					self.get_gl_dict({
 						"account": payment_or_advance_account,
 						"against": against,
-						dr_or_cr: -1 * tax_amount,
-						dr_or_cr + "_in_account_currency": -1 * base_tax_amount
+						rev_dr_or_cr: tax_amount,
+						rev_dr_or_cr + "_in_account_currency": -1 * base_tax_amount
 						if account_currency==self.company_currency
 						else d.tax_amount,
 						"cost_center": self.cost_center,