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Pajak PTKP
Pajak PTKP
No/Nim: 23/210261011031
Kelas : Gianyar C
Pengurangan :
biaya jabatan : 5% X 10.300.000 Rp 500,000
iuran jaminan hari tua Rp 200,000
iuran pensiun Rp 150,000
Rp 850,000
Peghasilan neto per bulan
B)
perhitungan pph pasal 21
gaji US$ 2000 x 13,766
PENGURANGAN :
Biaya Jabatan 5% X 27.532.000 Rp 500,000
Penghasilan Neto Per Bulan
Penghasilan neto setahun (12 X 26155400)
PTKP Setahun
Untuk Wp sediri Rp 54,000,000
Tambahan WP Kawin Rp 4,500,000
tanggungan 1 anak Rp 4,500,000
Jumlah Rp 63,000,000
PTKP Setahun
Rp 9,450,000
Rp 113,400,000
Rp 50,400,000
Rp 4,083
Rp 27,532,000
Rp 27,032,000
Rp 324,384,000
Rp 261,384,000
Bulan Jumlah jasa dokter
yang harus dibayar Dasar pemotongan Pph Dasar pemotongan pph Tarif pasal UU
dokter 21 kumulatif pph
1 Rp 38,000,000 Rp 19,000,000 Rp 19,000,000 5%
2 Rp 38,000,000 Rp 19,000,000 Rp 38,000,000 5%
3 Rp 40,000,000 Rp 12,000,000 Rp 50,000,000 5%
Rp 8,000,000 Rp 58,000,000 15%
4 Rp 41,000,000 Rp 20,500,000 Rp 78,500,000 15%
5 Rp 45,000,000 Rp 22,500,000 Rp 101,000,000 15%
6 Rp 43,000,000 Rp 21,500,000 Rp 122,500,000 15%
7 Rp 42,000,000 Rp 21,000,000 Rp 143,500,000 15%
8 Rp 45,000,000 Rp 22,500,000 Rp 166,000,000 15%
9 Rp 45,000,000 Rp 22,500,000 Rp 188,500,000 15%
10 Rp 47,000,000 Rp 23,500,000 Rp 212,000,000 15%
11 Rp 46,000,000 Rp 23,000,000 Rp 235,000,000 15%
12 Rp 47,000,000 Rp 15,000,000 Rp 250,000,000 15%
Rp 8,500,000 Rp 258,500,000 25%
Jumlah Rp 517,000,000 Rp 258,500,000
Pph pasal 21
terhutang
Rp 950,000
Rp 950,000
Rp 600,000
Rp 1,200,000
Rp 3,075,000
Rp 3,375,000
Rp 3,225,000
Rp 3,150,000
Rp 3,375,000
Rp 3,375,000
Rp 3,525,000
Rp 3,450,000
Rp 2,250,000
Rp 2,125,000
Rp 34,625,000