PPh 21 (Income tax) Calculation - GROSS UP METHOD

National Delegate Program Manager FA Officer

Identitas Reonaldus Mulyono Sardjono Dahliana Mansyah
Ber NPWP NPWP NPWP NPWP
Status Perkawinan K/2 K/2 TK/0
Komponen Penghasilan
Gaji Pokok 15,810,000.00 12,874,531.00 8,368,213.00
Tunjangan Perumahan 2,000,000.00 2,000,000.00 -
Tunjangan BPJS(5%) and JKK(2%)-7% 1,190,000.00 969,051.00 629,865.00

Total Penghasilan Bruto 19,000,000.00 15,843,582.00 8,998,078.00

Pengurang Penghasilan Bruto
Biaya Jabatan-5% 950,000.00 792,179.10 449,903.90
Iuran Pensiun -1% 190,000.00 158,435.82 89,980.78
Iuran Jaminan Hari Tua (JHT)-2% 380,000.00 316,871.64 179,961.56
Total Pengurang Penghasilan Bruto 1,520,000.00 1,267,486.56 719,846.24

Jumlah Penghasilan Nett Sebulan 17,480,000.00 14,576,095.44 8,278,231.76

Jumlah Penghasilan Nett Setahun 209,760,000.00 174,913,145.28 99,338,781.12

Penghasilan tidak Kena Pajak (PTKP) 67,500,000.00 67,500,000.00 54,000,000.00

Penghasilan Kena Pajak (PKP) 142,260,000.00 107,413,145.28 45,338,781.12

PPH pasal 21 terhutang setahun 16,339,000.00 11,111,971.79 2,266,939.06

PPH pasal 21 terhutang sebulan 1,361,583.33 925,997.65 188,911.59

Budget rate 1 eur = 15,000 90.77 61.73 12.59

Structure of Salary :
National Delegate Program Manager FA Officer
Reonaldus Mulyono Sardjono Dahliana Mansyah
Salary composition
Basic Salary 17,000,000.00 13,843,581.50 8,998,078.47
Housing Allowance 2,000,000.00 2,000,000.00 -
Total Penghasilan Bruto 19,000,000.00 15,843,581.50 8,998,078.47
tunjangan dari YAYASAN
BPJS - 10% 1,900,000.00 1,584,358.15 899,807.85
Income tax (PPH-21) 1,361,583.33 925,997.65 188,911.59
Total Pengurang Penghasilan Bruto 3,261,583.33 2,510,355.80 1,088,719.44
-
Pengurang Penghasilan Bruto
Iuran Pensiun -1% 190,000.00 158,435.82 89,980.78
Iuran Jaminan Hari Tua (JHT)-2% 380,000.00 316,871.63 179,961.57
Total Pengurang Penghasilan Bruto 570,000.00 475,307.45 269,942.35

Salary + tunjangan 22,261,583.33 18,353,937.30 10,086,797.91

Salary - BPJS Karyawan+tunjangan 3,831,583.33 2,985,663.24 1,358,661.79
18,430,000.00 15,368,274.06 8,728,136.12
 Comm Officer Housekeeper
Trinityas P Asmara RUSMA
NPWP Non NPWP
TK/0 TK/0

6,975,000.00 1,200,000.00
-
525,000.00 -

7,500,000.00 1,200,000.00

375,000.00 60,000.00
75,000.00 12,000.00
150,000.00 24,000.00
600,000.00 96,000.00

6,900,000.00 1,104,000.00

82,800,000.00 13,248,000.00

54,000,000.00 54,000,000.00

28,800,000.00 - 40,752,000.00

1,440,000.00 -

120,000.00 - 2,596,492.57
8.00 - 173.10

Comm Officer Housekeeper

Trinityas P Asmara RUSMA

7,500,000.00 1,200,000.00
-
7,500,000.00 1,200,000.00

750,000.00 -
120,000.00 -
870,000.00 -

75,000.00 -
150,000.00 -
225,000.00 -

8,370,000.00 1,200,000.00
1,095,000.00 -
7,275,000.00 1,200,000.00