PENERIMAAN

GAJI POKOK/ TUNJ. A TUNJ. B TUNJ. C

NO NAMA WP
BULAN Jabatan Sembako

A. PEG. TETAP
1 Andi Santoso 8,000,000 3,000,000 100,000
2 Budi Cahyono 4,000,000 2,000,000 100,000
3 Tuti Wati 5,000,000 1,000,000 100,000
4 Tuti Wati 5,000,000 1,000,000 100,000
5 Tuti Wati 5,000,000 1,000,000 100,000
Tuti Wati 5,000,000 1,000,000 100,000
IMAAN PENGURANGAN
TUNJ. D PREMI JUMLAH BIAYA A BIAYA B BIAYA C BIAYA D
5% BRUTO BY. JABATAN IR. PENSIUN JHT
Asuransi (C+D+E+F+G+H) 5% 2%

400,000 11,500,000 500,000 160,000

200,000 6,300,000 315,000 80,000
250,000 6,350,000 317,500 100,000
250,000 6,350,000 317,500 100,000
250,000 6,350,000 317,500 100,000
250,000 6,350,000 317,500 100,000

WP TIDAK KAWIN KODE PTKP 2012

0 Tanggungan TK/0 15,840,000
1 Tanggungan TK/1 17,160,000
2 Tanggungan TK/2 18,480,000
3 Tanggungan TK/3 19,800,000

WP KAWIN KODE PTKP 2012

0 Tanggungan K/0 17,160,000
1 Tanggungan K/1 18,480,000
2 Tanggungan K/2 19,800,000
3 Tanggungan K/3 21,120,000

WP KAWIN +
PENGHASILAN ISTRI KODE PTKP 2012
DIGABUNG
0 Tanggungan K/1/0 33,000,000
1 Tanggungan K/1/1 34,320,000
2 Tanggungan K/1/2 35,640,000
3 Tanggungan K/1/3 36,960,000
 PENGHASILAN PENGHASILAN PTKP PKP PAJAK 5% sd
JUMLAH NETTO/BLN NETTO SETAHUN (.../...) (P - Q/R) 50,000,000
(I - N) (12 x O) (x PKP (S))
12 5%

660,000 10,840,000 130,080,000 K/3 #N/A 58,080,000 2,500,000

395,000 5,905,000 70,860,000 K/1 #N/A #N/A 393,000
417,500 5,932,500 71,190,000 K/2 67,500,000 3,690,000 184,500
417,500 5,932,500 71,190,000 TK/2 63,000,000
417,500 5,932,500 71,190,000 TK/0 54,000,000
417,500 5,932,500 71,190,000 K/1/2 #N/A
K0 #N/A

PTKP 2013 PTKP 2015 PTKP 2016

24,300,000 36,000,000 54,000,000
26,325,000 39,000,000 58,500,000
28,350,000 42,000,000 63,000,000
30,375,000 45,000,000 67,500,000

PTKP 2013 PTKP 2015 PTKP 2016

25,325,000 39,000,000 58,500,000
28,350,000 42,000,000 63,000,000
30,375,000 45,000,000 67,500,000
32,400,000 48,000,000 72,000,000

PTKP 2013 PTKP 2015 PTKP 2016

50,625,000 72,000,000 112,500,000

52,650,000 75,000,000 117,000,000
54,675,000 78,000,000 121,500,000
56,700,000 81,000,000 126,000,000
 PAJAK 15% PAJAK 25% PAJAK 30% JUMLAH PAJAK 1 Bln TAKE HOME PAY
50jt sd 250jt 250 sd 500jt >500 JT PAJAK (X / 12) (Bruto-Pajak)
(x PKP (S)) (x PKP (S)) (x PKP (S)) (T+U+V+W) 12 (I - X)
15% 25% 30%

1,212,000 - - 3,712,000 309,333 7,788,000

- - - 393,000 32,750 5,907,000
- - - 184,500 15,375 6,165,500
 PENERIMAAN
GAJI POKOK/ TUNJ. A TUNJ. B TUNJ. C TUNJ. D PREMI JUMLAH
NO NAMA WP
BULAN 5% BRUTO
(C+D+E+F+G+H)
B. PEG. TIDAK TETAP
1 Agus Kundono 1,600,000 100,000 - - - - 1,700,000
2 Dwi Noprianti 1,800,000 100,000 - - - - 1,900,000
3 Budi Wahono 2,000,000 100,000 - - - - 2,100,000
 PENGURANGAN PENGHASILAN PENGHASILAN PTKP
BIAYA A BIAYA B BIAYA C BIAYA D JUMLAH NETTO/BLN NETTO SETAHUN (.../...)
JHT (I - N) (12 x O)
5% 2% 12

- - - - - 1,700,000 20,400,000 TK/0 126,000,000

- - - - - 1,900,000 22,800,000 K/2 67,500,000
- - - - - 2,100,000 25,200,000 K/0 58,500,000
 PKP PAJAK 5% sd PAJAK 15% PAJAK 25% PAJAK 30% JUMLAH PAJAK 1 Bln
(P - Q/R) 50,000,000 50jt sd 250jt 250 sd 500jt >500 JT PAJAK (X / 12)
(x PKP (S)) (x PKP (S)) (x PKP (S)) (x PKP (S)) (T+U+V+W) 12
5% 15% 25% 30%

- - - - - - -
- - - - - - -
- - - - - - -

WP TIDAK KAWIN KODE PTKP 2012 PTKP 2013 PTKP 2015 PTKP 2016
0 Tanggungan TK/0 15,840,000 24,300,000 36,000,000 54,000,000
1 Tanggungan TK/1 17,160,000 26,325,000 39,000,000 58,500,000
2 Tanggungan TK/2 18,480,000 28,350,000 42,000,000 63,000,000
3 Tanggungan TK/3 19,800,000 30,375,000 45,000,000 67,500,000

WP KAWIN KODE PTKP 2012 PTKP 2013 PTKP 2015 PTKP 2016
0 Tanggungan K/0 17,160,000 26,325,000 39,000,000 58,500,000
1 Tanggungan K/1 18,480,000 28,350,000 42,000,000 63,000,000
2 Tanggungan K/2 19,800,000 30,375,000 45,000,000 67,500,000
3 Tanggungan K/3 21,120,000 32,400,000 48,000,000 72,000,000

WP KAWIN +
PENGHASILAN ISTRI KODE PTKP 2012 PTKP 2013 PTKP 2015 PTKP 2016
DIGABUNG

0 Tanggungan K/1/0 33,000,000 50,625,000 72,000,000 112,500,000

1 Tanggungan K/1/1 34,320,000 52,650,000 75,000,000 117,000,000
2 Tanggungan K/1/2 35,640,000 54,675,000 78,000,000 121,500,000
3 Tanggungan K/1/3 36,960,000 56,700,000 81,000,000 126,000,000
TAKE HOME PAY
 PTKP JML.HARI JML.UPAH JML.UPAH
(.../...) KERJA KERJA SEHARI JUMLAH
NO NAMA WP
STATUS SETAHUN SEHARI PKP/HARI
Ketentuan
A. TENAGA LEPAS HARIAN (TLH)
1 Sugiyanto TK/0 54,000,000 450,000 6 3,200,000 533,333 83,333
2 Chandra TK/1 58,500,000 450,000 4 2,700,000 675,000 225,000
3 Edi Tanto K/1 63,000,000 450,000 3 2,200,000 733,333 283,333
PAJAK 5% sd PAJAK 15% JUMLAH PAJAK JML HR TAKE HOME PAY
50,000,000 50jt sd 250jt PAJAK (X ....... HARI)
(x PKP (I)) (x PKP (I)) (J+K)
5% 15%

4,167 - 4,167 25,000

11,250 - 11,250 45,000
14,167 - 14,167 42,500
 PENERIMAAN
GAJI POKOK/ TUNJ. A TUNJ. B TUNJ. C TUNJ. D PREMI
NO NAMA WP
BULAN istri anak beras funsional 5%
10% 2% Asuransi
A. PEG. TETAP
3 Putranto, SE,MM 7,500,000 750,000 150,000 -
7 Ririn 2,500,000 - - -
19 Drs.Sutrisno 2,500,000 250,000 100,000 37,500 250,000 -
20 Sunarti,MPd 4,000,000 400,000 160,000 150,000 2,500,000 1,250,000
21 Drs. Sarjono 5,000,000 500,000 200,000 2,500,000 -
22 Drs. Hermawan 3,500,000 350,000 210,000 87,500 350,000 -
19 Drs.Sutrisno 2,500,000 250,000 50,000 37,500 250,000 -
19 Drs.Sutrisno 2,500,000 250,000 50,000 37,500 250,000 -
19 Drs.Sutrisno 2,500,000 250,000 50,000 37,500 250,000 -
19 Drs.Sutrisno 2,500,000 250,000 50,000 37,500 250,000 -
19 Drs.Sutrisno 2,500,000 250,000 50,000 37,500 250,000 -
19 Drs.Sutrisno 2,500,000 250,000 50,000 37,500 250,000 -
19 Drs.Sutrisno 2,500,000 250,000 50,000 37,500 250,000 -
19 Drs.Sutrisno 2,500,000 250,000 50,000 37,500 250,000 -
19 Drs.Sutrisno 2,500,000 250,000 50,000 37,500 250,000 -
19 Drs.Sutrisno 2,500,000 250,000 50,000 37,500 250,000 -
19 Drs.Sutrisno 2,500,000 250,000 50,000 37,500 250,000 -
19 Drs.Sutrisno 2,500,000 250,000 50,000 37,500 250,000 -
 PENGURANGAN PENGHASILAN
JUMLAH BIAYA A BIAYA B BIAYA C BIAYA D JUMLAH NETTO/BLN
BRUTO BY. JABAT(BRTO) IR. PENSIUN (GP) JHT (I - N)
(C+D+E+F+G+H) 5% 4.75%

8,400,000 - 356,250 356,250 8,043,750

2,500,000 - - - 2,500,000
3,137,500 156,875 118,750 275,625 2,861,875
8,460,000 423,000 401,850 824,850 7,635,150
8,200,000 410,000 389,500 799,500 7,400,500
4,497,500 224,875 166,250 391,125 4,106,375
3,087,500 154,375 118,750 273,125 2,814,375
3,087,500 154,375 118,750 273,125 2,814,375
3,087,500 154,375 118,750 273,125 2,814,375
3,087,500 154,375 118,750 273,125 2,814,375
3,087,500 154,375 118,750 273,125 2,814,375
3,087,500 154,375 118,750 273,125 2,814,375
3,087,500 154,375 118,750 273,125 2,814,375
3,087,500 154,375 118,750 273,125 2,814,375
3,087,500 154,375 118,750 273,125 2,814,375
3,087,500 154,375 118,750 273,125 2,814,375
3,087,500 154,375 118,750 273,125 2,814,375
3,087,500 154,375 118,750 273,125 2,814,375
 PENGHASILAN PTKP PKP PAJAK 5% sd PAJAK 15% PAJAK 25% PAJAK 30%
NETTO SETAHUN (.../...) (P - Q/R) 50,000,000 50jt sd 250jt 250 sd 500jt >500 JT
(12 x O) (x PKP (S)) (x PKP (S)) (x PKP (S)) (x PKP (S))
12 5% 15% 25% 30%

96,525,000 K/1 63,000,000 33,525,000 1,676,250 - - -

30,000,000 TK/0 24,300,000 5,700,000 285,000 - - -
34,342,500 K/2 30,375,000 3,967,500 198,375 - - -
91,621,800 K/2 30,375,000 61,246,800 3,062,340 - - -
88,806,000 K/2 30,375,000 58,431,000 2,921,550 - - -
49,276,500 K/2 30,375,000 18,901,500 945,075 - - -
33,772,500 K/2 30,375,000 3,397,500 169,875 - - -
33,772,500 K/2 30,375,000 3,397,500 169,875 - - -
33,772,500 K/2 30,375,000 3,397,500 169,875 - - -
33,772,500 K/2 30,375,000 3,397,500 169,875 - - -
33,772,500 K/2 30,375,000 3,397,500 169,875 - - -
33,772,500 K/2 30,375,000 3,397,500 169,875 - - -
33,772,500 K/2 30,375,000 3,397,500 169,875 - - -
33,772,500 K/2 30,375,000 3,397,500 169,875 - - -
33,772,500 K/2 30,375,000 3,397,500 169,875 - - -
33,772,500 K/2 30,375,000 3,397,500 169,875 - - -
33,772,500 K/2 30,375,000 3,397,500 169,875 - - -
33,772,500 K/2 30,375,000 3,397,500 169,875 - - -
 JUMLAH PAJAK 1 Bln TAKE HOME PAY
PAJAK (X / 12)
(T+U+V+W) 12

1,676,250 139,688
285,000 23,750
198,375 16,531
3,062,340 255,195
2,921,550 243,463
945,075 78,756
169,875 14,156
169,875 14,156
169,875 14,156
169,875 14,156
169,875 14,156
169,875 14,156
169,875 14,156
169,875 14,156
169,875 14,156
169,875 14,156
169,875 14,156
169,875 14,156