Simulasi Penghitungan Tunjangan PPh Pasal 21 Metode Gross Up

(yang berwarna diisi manual)

NPWP Status Penghasilan Tanpa Tunjangan PPh

No. Nama
Nomor Ada/Tdk PTKP PPh 21/Bln 21/Bln
1 A 545.54.45.465 ADA K/0 2,500,000 -
2 B - TIDAK ADA K/2 5,000,000 -
3 C 545.54.45.467 ADA K/3 10,000,000 184,208
4 D 545.54.45.469 ADA TK/0 2,300,000 -
5 E - TIDAK ADA TK/2 2,000,000 Err:522
6 F 545.54.45.468 ADA K/1 3,500,000 Err:522
7 G 545.54.45.468 ADA K/3 17,500,000 Err:522
Err:522
Err:522
Err:522
Err:522
Err:522
Err:522
Err:522
Err:522
Err:522
Err:522
Err:522
Err:522
Err:522
Err:522
Cukup yang warna hijau yang diisi dengan take home pay

Penghasilan+Tunj Masa Kerja Tunjangan Penghasilan+Tunj

Penghasilan/Thn
PPh 21/Bln Dari Ke PPh 21/Thn PPh 21/Thn
2,500,000 1 12 30,000,000 - 30,000,000
5,000,000 1 12 60,000,000 - 60,000,000
10,184,208 1 12 120,000,000 2,210,500 122,210,500
2,300,000 1 12 27,600,000 - 27,600,000
Err:522 1 12 24,000,000 Err:522 Err:522
Err:522 1 12 42,000,000 Err:522 Err:522
Err:522 1 12 210,000,000 Err:522 Err:522
Err:522 - Err:522 Err:522
Err:522 - Err:522 Err:522
Err:522 - Err:522 Err:522
Err:522 - Err:522 Err:522
Err:522 - Err:522 Err:522
Err:522 - Err:522 Err:522
Err:522 - Err:522 Err:522
Err:522 - Err:522 Err:522
Err:522 - Err:522 Err:522
Err:522 - Err:522 Err:522
Err:522 - Err:522 Err:522
Err:522 - Err:522 Err:522
Err:522 - Err:522 Err:522
Err:522 - Err:522 Err:522
 PKP Pembulatan PPh 21 PPh 21
PTKP/Th Biaya jabatan PKP
Ribuan Setahun Setahun Fix
58,500,000 1,500,000 (30,000,000) (30,000,000) - -
67,500,000 3,000,000 (10,500,000) (10,500,000) - -
72,000,000 6,000,000 44,210,500 44,210,000 2,210,500 2,210,500
54,000,000 1,380,000 (27,780,000) (27,780,000) - -
63,000,000 Err:522 Err:522 Err:522 Err:522 Err:522
63,000,000 Err:522 Err:522 Err:522 Err:522 Err:522
72,000,000 Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
- Err:522 Err:522 Err:522 Err:522 Err:522
 Tabel PTKP Total PTKP PTKP karyawan ybs PTKP istri PTKP istri kerja

TK/0 54,000,000 54,000,000 - -

TK/1 58,500,000 54,000,000 - -
TK/2 63,000,000 54,000,000 - -
TK/3 67,500,000 54,000,000 - -
K/0 58,500,000 54,000,000 4,500,000 -
K/1 63,000,000 54,000,000 4,500,000 -
K/2 67,500,000 54,000,000 4,500,000 -
K/3 72,000,000 54,000,000 4,500,000 -
KI/0 112,500,000 54,000,000 4,500,000 54,000,000
KI/1 117,000,000 54,000,000 4,500,000 54,000,000
KI/2 121,500,000 54,000,000 4,500,000 54,000,000
KI/3 126,000,000 54,000,000 4,500,000 54,000,000
PTKP tanggungan, max 3 orang Keterangan

- lajang tanpa tanggungan

4,500,000 lajang tanggungan 1 orang
9,000,000 lajang tanggungan 2 orang
13,500,000 lajang tanggungan 3 orang
- kawin istri tak kerja tanpa tanggungan
4,500,000 kawin istri tak kerja tanggungan 1 orang
9,000,000 kawin istri tak kerja tanggungan 2 orang
13,500,000 kawin istri tak kerja tanggungan 3 orang
- kawin istri kerja tanpa tanggungan
4,500,000 kawin istri kerja tanggungan 1 orang
9,000,000 kawin istri kerja tanggungan 2 orang
13,500,000 kawin istri kerja tanggungan 3 orang
Rumus Gaji dan Pemotongan PPh Per Bulan
(yang berwarna diisi manual)

Nama Name
NPWP 454.xxxx.xx.000 ADA
Status PTKP TK/0

Penghasilan/bulan 10,000,000
Tunjangan PPh 21/bulan -
Penghasilan + PPh 21/bulan 10,294,113
PPh 21/bulan (dipotong) 294,113
Penghasilan diterima karyawan 10,000,000
Masa Kerja 1 12
Penghasilan Setahun 120,000,000
PPh 21 Setahun 3,529,350
Penghasilan + PPh 21 Setahun 123,529,350
Biaya Jabatan 6,000,000
PTKP 54,000,000
PKP 63,529,350
PKP Pembulatan 63,529,000
PPh 21 Setahun 3,529,350
PPh 21 Setahun Fix 3,529,350
Cukup yang warna hijau yang diisi dengan take home pay
Penghasilan Bruto

Tabel PTKP Total PTKP PTKP karyawan ybs

TK/0 54,000,000 54,000,000
TK/1 58,500,000 54,000,000
TK/2 63,000,000 54,000,000
TK/3 67,500,000 54,000,000
K/0 58,500,000 54,000,000
K/1 63,000,000 54,000,000
K/2 67,500,000 54,000,000
K/3 72,000,000 54,000,000
KI/0 112,500,000 54,000,000
KI/1 117,000,000 54,000,000
KI/2 121,500,000 54,000,000
KI/3 126,000,000 54,000,000

Penghasilan Setahun - PTKP

66,000,000
PTKP istri PTKP istri kerja PTKP tanggungan, max 3 orang
- - -
- - 4,500,000
- - 9,000,000
- - 13,500,000
4,500,000 - -
4,500,000 - 4,500,000
4,500,000 - 9,000,000
4,500,000 - 13,500,000
4,500,000 54,000,000 -
4,500,000 54,000,000 4,500,000
4,500,000 54,000,000 9,000,000
4,500,000 54,000,000 13,500,000
 Keterangan
lajang tanpa tanggungan
lajang tanggungan 1 orang
lajang tanggungan 2 orang
lajang tanggungan 3 orang
kawin istri tak kerja tanpa tanggungan
kawin istri tak kerja tanggungan 1 orang
kawin istri tak kerja tanggungan 2 orang
kawin istri tak kerja tanggungan 3 orang
kawin istri kerja tanpa tanggungan
kawin istri kerja tanggungan 1 orang
kawin istri kerja tanggungan 2 orang
kawin istri kerja tanggungan 3 orang