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Skema Dan Contoh Lengkap Cara Penghitungan Pph Pasal 21

Skema Dan Contoh Lengkap Cara Penghitungan Pph Pasal 21

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Published by Muhamad Abdul Rozak
Skema dan Contoh Lengkap Penghitungan PPh Pasal 21 Karyawan Tetap. www.duniapajak.com
Skema dan Contoh Lengkap Penghitungan PPh Pasal 21 Karyawan Tetap. www.duniapajak.com

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Published by: Muhamad Abdul Rozak on Dec 07, 2010
Copyright:Attribution Non-commercial

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04/24/2013

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Gambar SkemaPenghitungan PPh Pasal 21 Bagi Pengawai Tetap
Penghasilan Brudo
:1.
 
Gaji Sebulan ........................................................................................... xxx2.
 
Tunjangan-tunjangan, termasuk tunjangan PPh ...................................... xxx3.
 
Premi Jaminan Kecelakaan Kerja yang dibayar pemberi kerja ............... xxx4.
 
Premi Jaminan Kematian yang dibayar pemberi kerja ............................5.
 
Penghasilan lainnya yang boleh diakui,
misalnya
uang penggantinatura, dan natura yang diberikan oleh Bukan Pemotong Pajak ............. xxxJumlah penghasilan bruto sebulan................................................................. xxx
Pengurangan:
1.
 
Biaya jabatan: 5% (lima persen) dan Penghasilan Bruto,maksimum Rp 500.000,00 sebulan ......................................................... xxx2.
 
Iuran pensiun kepada dana pensiun ........................................................ xxx3.
 
Iurang THT/JHT : x % (x persen) dati Gaji ............................................ xxxJumlah pengurangan terhadap penghasilan bruto .......................................... xxxJumlah penghasilan neto sebulan .................................................................. xxxPenghasilan neto setahun : PN sebulan x 12 ................................................. xxx
 Dikurangi
PTKP setahun .............................................................................. xxxPenghasilan Kena Pajak (PKP) ..................................................................... xxxPPh Terutang Setahun:Tarif umum PPh Pasal 17 x PKP setahun ............................................... xxxPPh Pasal 21 Sebulan:PPh terutang setahun: 12 ........................................................................ xxx(+)(+)(-)(-)
 
 
Gambar Perhitungan PPh Pasal 21Bagi Pengawas Tetap Tahun 2009
PPh Pasal 21 terutang sebulan:
Gaji Sebulan ....................................................................................... = Rp. 3.800.000,00Tunjangan jabatan ............................................................................... = Rp. 1.700.000,00Premi jaminan Kecelakaan Kerja ........................................................ = Rp. 60.000,00Premi jaminan Kematian .................................................................... = Rp. 40.000,00Penghasilan Bruto ................................................................................ = Rp. 5.600.000,00PENGURANGAN:1.
 
Biaya Jabatan:5% x Rp5.600.000,00 ............................... = Rp 280.000,002. Iuran pensiun ............................................ = Rp 150.000,003. Iuran JHT: 1%x Rp3.800.000,00 .............. = Rp 38.000,00= Rp 468.00000Penghasilan Neto Sebulan .................................................................. = Rp 5.132.000,00Penghasilan Neto Setahun: 12 x Rp5.132.000,00 ............................... = Rp 61.584.000,004. PTKP Setahun (K/3):Untuk Wajib Pajak ................................... = Rp 15.840.000,00Tambahan WP Kawin .............................. = Rp 1.320.000,00Tanggungan 3 orang ................................. = Rp 3.960.000,00= Rp 21.120.000,00Penghasilan Kena Pajak Setahun ........................................................ = Rp. 40.464.000.00PPh Pasal 21 Terutang: 5% x Rp40.464.000,00 .................................. = Rp. 2.023.300,00PPh Pasal 21 Sebulan: Rp. 2.023.300,00: 12 ..................................... =
Rp. 168.600,00
++++-
 
 
Gambar Perhitungan PPh Pasal 21 Bagi PegawaiKaryawati Kawin dan Suami BekerjaGambar Perhitungan PPh Pasal 21 Bagi PegawaiKaryawati Kawin dan Suami Tidak Bekerjaada Surat Keterangan dari Pemerintah
Gaji Sebulan ............................................................................. = Rp. 5.600.000,00Premi jaminan Kecelakaan Kerja ............................................... = Rp. 60.000,00Premijaminan Kematian ............................................................ = Rp 40.000,00Jumlah Penghasilan Bruto ......................................................... = Rp. 5.700.000,00PENGURANGAN:1. Biaya Jabatan: 5%x Rp5.700.000,00 = Rp 285.000,002. luran pensiun ..................................... = Rp 150.000,003. THT: 1,5% x Rp5.600.000,00 ............ = Rp 84.000,00= Rp. 519.000,00Penghasilan Neto Sebulan ......................................................... = Rp. 5.181.000,00Penghasilan Neto Setahun: 12 x Rp5.181.000,00 ...................... = Rp. 62.172.000,004. PTKP Setahun (TK) ............................................................... = Rp. 15.840.000,00Penghasilan Kena Pajak Setahun ............................................... = Rp. 46.332.000,00PPh Pasal 21 Terutang: 5%x Rp46.332.000,00.......................... = Rp. 2.316.600,00PPh Pasal 21 Sebulan: Rp2.316.600,00: 12 ............................... =
Rp. 193.050,00
++++Gaji Sebulan ............................................................................. = Rp. 5.600.000,00Premi Jaminan Kecelakaan Kerja .............................................. = Rp. 60.000,00Premi Jaminan Kematian ........................................................... = Rp 40.000,00Jumlah Penghasilan Bruto ......................................................... = Rp. 5.700.000,00PENGURANGAN:1. Biaya Jabatan: 5%x Rp5.700.000,00 = Rp 285.000,002. Iuran pensiun ..................................... = Rp 150.000,003. THT: 1,5% x Rp5.600.000,00 ............ = Rp 84.000,00= Rp. 519.000,00Penghasilan Neto Sebulan ......................................................... = Rp. 5.181.000,00Penghasilan Neto Setahun: 12 x Rp5.181.000,00 ...................... = Rp. 62.172.000,004. PTKP Setahun (K/1) .............................................................. = Rp. 18.480.000,00Penghasilan Kena Pajak Setahun ............................................... = Rp. 43.692.000,00PPh Pasal 21 Terutang: 5%x Rp 43.692.000,00......................... = Rp. 2.184.600,00PPh Pasal 21 Sebulan: Rp2.186600,00: 12 ................................ =
Rp. 182.050,00
++++

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