UU No.

36 2008

Gaji
Biaya jabatan 5% maksimal
500.000
Penghasilan netto
Jaminan Kecelakaan Kerja 0.54%
Jaminan kematian 0.3% 0.3%
JHT 3.70%
PTKP (K/3)
Penghasilan kena pajak
pph 21 Perbulan Pertahun
5% (1,292,000.00) (15,504,000.00)
15% - -
25% - -
30% - -
35% - -

(15,504,000.00)
 UU No.7 2021
Gaji perbulan Gaji pertahun Gaji perbulan
5,000,000 60,000,000 5,000,000

250,000 3,000,000 250,000

4,750,000 57,000,000 4,750,000
27,000 324,000 0.54% 27,000
15,000 180,000 0.3% 0.3% 15,000
- - 3.70% 0.0% -
6,000,000 72,000,000 6,000,000
(1,292,000) (15,504,000) (1,250,000)
perbulan pertahun
(64,600) (775,200) 5% (1,250,000) (15,000,000) (62,500)
- - 15% - - -
- - 25% - - -
- - 30% - - -
- 35% - - -

(64,600) (775,200) (62,500)

(64,600) (15,000,000)
Gaji pertahun BPJS Bulan
60,000,000 Jaminan Kecelakaan Kerja Kelompok 1 0.24% 12,000.00

3,000,000 Kelompok 2 0.54% 27,000.00

57,000,000 Kelompok 3 0.89% 44,500.00
324,000 Kelompok 4 1.27% 63,500.00
180,000 Kelompok 5 1.74% 87,000.00
- Jaminan kematian 0.3% 15,000.00
72,000,000 JHT 5.70% 285,000.00
(15,000,000)

(750,000)
-
-
-
-

(750,000)

(62,500)
Tahun
144,000.00

324,000.00
534,000.00
762,000.00
1,044,000.00
180,000.00
3,420,000.00
 UU No. 36 2008
Gaji perbulan
Gaji Pokok 500,000,000
Tunjangan 200,000
Jaminan Kecelakaan Kerja 0.54% 2,700,000
Jaminan kematian 0.3% 1,500,000
Penghasilan Bruto 504,400,000
Pengurangan:
Biaya jabatan 5% maksimal
500.000 500,000
JHT yang dibayar karyawan (2%) 2.0% 10,000,000
PTKP (K/3) 4,500,000
total pengurangan 15,000,000
Penghasilan kena pajak Perbulan Pertahun 489,400,000
pph 21 5% 4,166,666.67 50,000,000.00 208,333
15% 16,666,666.67 200,000,000.00 2,500,000
25% 20,833,333.33 250,000,000.00 5,208,333
30% 447,733,333.33 5,372,800,000.00 134,320,000

142,236,667
5,872,800,000.00
 UU No.7 2021
Gaji pertahun Gaji perbulan Gaji pertahun
6,000,000,000 500,000,000 6,000,000,000
2,400,000 200,000 2,400,000
32,400,000 0.54% 2,700,000 5,997,600,000
18,000,000 0.30% 1,500,000 18,000,000
6,052,800,000 504,400,000 6,052,800,000

6,000,000 500,000 6,000,000

120,000,000
54,000,000 6,000,000 72,000,000
180,000,000
5,872,800,000 perbulan pertahun 497,900,000 5,974,800,000
2,500,000 5% 5,000,000 60,000,000 250,000 3,000,000
30,000,000 15% 15,833,333 190,000,000 2,375,000 28,500,000
62,500,000 25% 20,833,333 250,000,000 5,208,333 62,500,000
1,611,840,000 30% 375,000,000 4,500,000,000 112,500,000 1,350,000,000
35% 81,233,333 974,800,000 28,431,667 341,180,000

1,706,840,000 148,515,000 1,782,180,000

5,974,800,000
142,236,667 148,515,000
 BPJS Bulan Tahun
Jaminan Kecelakaan Kerja Kelompok 1 0.24% 1,200,000.00 14,400,000.00
Kelompok 2 0.54% 2,700,000.00 32,400,000.00
Kelompok 3 0.89% 4,450,000.00 53,400,000.00
Kelompok 4 1.27% 6,350,000.00 76,200,000.00
Kelompok 5 1.74% 8,700,000.00 104,400,000.00

Jaminan kematian 0.3% 1,500,000.00 18,000,000.00

JHT 5.70% 28,500,000.00 342,000,000.00

Status PTKP PTKP Tahunan

TK/0 54,000,000
TK/1 58,500,000
TK/2 63,000,000
TK/3 67,500,000
K/0 58,500,000
K/1 63,000,000
K/2 67,500,000
K/3 72,000,000
Biaya Jamsostek yang dibayar perusahaan untuk gaji 10000000
Gaji 10,000,000.00
Jaminan Kecelakaan Kerja (kel.3) 0.89% 89,000.00 Income kepada karyawan
Jaminan kematian 0.30% 30,000.00 Income kepada karyawan
JHT 3.70% 370,000.00 tidak masuk dalam perhitungan pajak

Total 4.89% 489,000.00

JHT yg dibayar karyawan 2% 200,000.00

Total 6.89% 689,000.00

epada karyawan
epada karyawan
uk dalam perhitungan pajak