50% dari Penghasilan Penghasilan Kena

Bulan Penghasilan Bruto PTKP

Bruto Pajak
Januari Rp 45,000,000.00 Rp 22,500,000 Rp 4,500,000 Rp 18,000,000
Februari Rp 49,000,000.00 Rp 24,500,000 Rp 4,500,000 Rp 20,000,000
Rp 12,000,000
Maret Rp 47,000,000.00 Rp 23,500,000 Rp 4,500,000
Rp 7,000,000
April Rp 40,000,000.00 Rp 20,000,000 Rp 4,500,000 Rp 15,500,000
Mei Rp 44,000,000.00 Rp 22,000,000 Rp 4,500,000 Rp 17,500,000
Juni Rp 52,000,000.00 Rp 26,000,000 Rp 4,500,000 Rp 21,500,000
Juli Rp 40,000,000.00 Rp 20,000,000 Rp 4,500,000 Rp 15,500,000
Agustus Rp 35,000,000.00 Rp 17,500,000 Rp 4,500,000 Rp 13,000,000
September Rp 45,000,000.00 Rp 22,500,000 Rp 4,500,000 Rp 18,000,000
Oktober Rp 44,000,000.00 Rp 22,000,000 Rp 4,500,000 Rp 17,500,000
November Rp 43,000,000.00 Rp 21,500,000 Rp 4,500,000 Rp 17,000,000
Desember Rp 40,000,000.00 Rp 20,000,000 Rp 4,500,000 Rp 15,500,000
Jumlah Rp 524,000,000.00 Rp 262,000,000
Penghasilan Kena Pajak PPh Pasal 21
Tarif Pasal 17
Kumulatif Terutang
Rp 18,000,000 5% Rp 900,000
Rp 38,000,000 5% Rp 1,000,000
Rp 50,000,000 5% Rp 600,000
Rp 57,000,000 15% Rp 1,050,000
Rp 72,500,000 15% Rp 2,325,000
Rp 90,000,000 15% Rp 2,625,000
Rp 111,500,000 15% Rp 3,225,000
Rp 127,000,000 15% Rp 2,325,000
Rp 140,000,000 15% Rp 1,950,000
Rp 158,000,000 15% Rp 2,700,000
Rp 175,500,000 15% Rp 2,625,000
Rp 192,500,000 15% Rp 2,550,000
Rp 208,000,000 15% Rp 2,325,000
Rp 26,200,000
2 Dasar Pengenaan Pajak
Rp250,000,000 - Rp100,000,000 - Rp50,000,000 = Rp 100,000,000
Rp100,000,000 x 50% = Rp 50,000,000
PPh 21 yang Dipotong PT UPN
120% x 5% x Rp50,000,000 = Rp 3,000,000

3 PPh Pasal 21 yang Dipotong UPN

(Karena wajib pajak luar negeri) Tidak ada
PPh Pasal 26 yang Dipotong UPN
Rp100,000,000 x 15% = Rp 15,000,000

4 PPh Pasal 21 yang Harus Dipotong

Rp1,000,000 x 5% = Rp 50,000