Gaji Pokok 30,000,000 30,000,000 30,000,000

Transportasi (Tunjangan) - - -
Lembur (Tunjangan) - - -
Lainnya (Tunjangan) - - -
Honorarium (Tunjangan) - - -
Natura (Tunjangan) - - -
Tunjangan BPJS TK - - -
JK 90,000 90,000 90,000
JKK 72,000 72,000 72,000
Nilai BPJS Kes dari Perusahaan 320,000 320,000 320,000
Tunjangan BPJS Kesehatan(1%) - - -
Tunjangan Pajak - - -
Pendapatan Tidak Rutin
- - - -
Pendapatan Kotor 30,482,000 30,482,000 30,482,000
Pengurang : 1,180,940 1,180,940 2,361,880
JP (1%) 80,940 80,940 80,940
JHT (2%) 600,000 600,000 600,000
Biaya Jabatan 500,000 500,000 500,000
Pendapatan Bersih 29,301,060 29,301,060 29,301,060
30,000,000 Pendapatan Bersih Tahunan - 351,612,720 -
PTKP - 54,000,000 -
Pendapatan Kena Pajak - 297,612,000 -
Pajak Tahunan - 44,403,000 -
Pajak Tahunan Berjalan - 3,700,250 -
Pajak Bulanan 3,700,250 3,700,250 3,700,250
BPJS Kesehatan(1%) 80,000 80,000 80,000
Gaji Bersih 29,239,060 29,239,060 29,239,060

30,000,000
29,239,060
-
 60,000,000 30,000,000 90,000,000 30,000,000 120,000,000 30,000,000 150,000,000
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
180,000 90,000 270,000 90,000 360,000 90,000 450,000
144,000 72,000 216,000 72,000 288,000 72,000 360,000
640,000 320,000 960,000 320,000 1,280,000 320,000 1,600,000
- - - - - - -
- - - - - - -

- - - - - - -
60,964,000 30,482,000 91,446,000 30,482,000 121,928,000 30,482,000 152,410,000
1,180,940 3,542,820 1,180,940 4,723,760 1,180,940 5,904,700 1,180,940
161,880 80,940 242,820 80,940 323,760 80,940 404,700
1,200,000 600,000 1,800,000 600,000 2,400,000 600,000 3,000,000
1,000,000 500,000 1,500,000 500,000 2,000,000 500,000 2,500,000
58,602,120 29,301,060 87,903,180 29,301,060 117,204,240 29,301,060 146,505,300
351,612,720 - 351,612,720 - 351,612,720 - 351,612,720
54,000,000 - 54,000,000 - 54,000,000 - 54,000,000
297,612,000 - 297,612,000 - 297,612,000 - 297,612,000
44,403,000 - 44,403,000 - 44,403,000 - 44,403,000
7,400,500 - 11,100,750 - 14,801,000 - 18,501,250
7,400,500 3,700,250 11,100,750 3,700,250 14,801,000 3,700,250 18,501,250
160,000 80,000 240,000 80,000 320,000 80,000 400,000
29,239,060 29,239,060 29,239,060 29,239,060 29,239,060 29,239,060 29,239,060
 30,000,000 180,000,000 30,000,000 210,000,000 30,000,000 240,000,000 30,000,000
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
90,000 540,000 90,000 630,000 90,000 720,000 90,000
72,000 432,000 72,000 504,000 72,000 576,000 72,000
320,000 1,920,000 320,000 2,240,000 320,000 2,560,000 320,000
- - - - - - -
- - - - - - -

- - - - - - -
30,482,000 182,892,000 30,482,000 213,374,000 30,482,000 243,856,000 30,482,000
7,085,640 1,180,940 8,266,580 1,180,940 9,447,520 1,180,940 10,628,460
80,940 485,640 80,940 566,580 80,940 647,520 80,940
600,000 3,600,000 600,000 4,200,000 600,000 4,800,000 600,000
500,000 3,000,000 500,000 3,500,000 500,000 4,000,000 500,000
29,301,060 175,806,360 29,301,060 205,107,420 29,301,060 234,408,480 29,301,060
- 351,612,720 - 351,612,720 - 351,612,720 -
- 54,000,000 - 54,000,000 - 54,000,000 -
- 297,612,000 - 297,612,000 - 297,612,000 -
- 44,403,000 - 44,403,000 - 44,403,000 -
- 22,201,500 - 25,901,750 - 29,602,000 -
3,700,250 22,201,500 3,700,250 25,901,750 3,700,250 29,602,000 3,700,250
80,000 480,000 80,000 560,000 80,000 640,000 80,000
29.239.
270,000,000 30,000,000 300,000,000 30,000,000 330,000,000 30,000,000 360,000,000
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
810,000 90,000 900,000 90,000 990,000 90,000 1,080,000
648,000 72,000 720,000 72,000 792,000 72,000 864,000
2,880,000 320,000 3,200,000 320,000 3,520,000 320,000 3,840,000
- - - - - - -
- - - - - - -

- - - - - -
274,338,000 30,482,000 304,820,000 30,482,000 335,302,000 30,482,000 365,784,000
1,180,940 11,809,400 1,180,940 12,990,340 1,180,940 14,171,280
728,460 80,940 809,400 80,940 890,340 80,940 971,280
5,400,000 600,000 6,000,000 600,000 6,600,000 600,000 7,200,000
4,500,000 500,000 5,000,000 500,000 5,500,000 500,000 6,000,000
263,709,540 29,301,060 293,010,600 29,301,060 322,311,660 29,301,060 351,612,720
351,612,720 - 351,612,720 - 351,612,720 - 351,612,720
54,000,000 - 54,000,000 - 54,000,000 - 54,000,000
297,612,000 - 297,612,000 - 297,612,000 - 297,612,000
44,403,000 - 44,403,000 - 44,403,000 - 44,403,000
33,302,250 - 37,002,500 - 40,702,750 - 44,403,000
33,302,250 3,700,250 37,002,500 3,700,250 40,702,750 3,700,250 44,403,000
720,000 80,000 800,000 80,000 880,000 80,000 960,000
 482,000 680,940 5,784,000 8,171,280
2,387,280
351,612,720 - 596,820 49,735
54,000,000
50,000,000 5% 2,500,000
200,000,000 15% 30,000,000
47,612,000 25% 11,903,000
44,403,000
3,700,250
341,408
3,358,842
3,408,577
Gaji Pokok 30,000,000.00
(i) Tunjangan Lainnya (jika ada)
(ii) JKK 0.24%
JK 0.3%
Penghasilan bruto (kotor) 8,032,400.00
Pengurangan
1.(iii) Biaya Jabatan: 5% x 8.032.400,00 = 401.620,00 401,620.00
2. Iuran JHT (Jaminan Hari Tua), 2% dari gaji pokok 120,000.00
3. (iv) JP (Jaminan Pensiun), 1% dari gaji pokok, jika ada 60,000.00
-581,620.00
Penghasilan neto (bersih) sebulan 7,450,780.00

(v) Penghasilan neto setahun 12 x 7.450.780,00 89,409,360.00

(vi) Penghasilan Tidak Kena Pajak (PTKP) 54,000,000.00
-54,000,000.00
Penghasilan Kena Pajak Setahun 35,409,360.00
(vii) Pembulatan ke bawah 35,409,000.00
PPh Terutang (lihat Tarif PPh Pasal 21)
5% x 50.000.000,00 1,770,450.00

PPh Pasal 21 Bulan Juli = 1.770.450,00 : 12 147,538.00

 JKK JKM
72000 Perusahaan Perusahaan
### 0.54% 0.30%
acehtimur.spbu14243486@gmail.com
Nama Perusahaan :
Masa Pajak :
Tahun Pajak :
@gmail.com

Jan-22
2022
No. Nama Karyawan NPWP Jabatan

1 MICHAEL ARJUNA W 80.817.967.5-113.000 PRESIDENT DIRECTOR

2 KEVIN ARRIGO 80.817.907.1-113.000 MANAGER
3 LILI 00.000.000.0-000.000 HEAD FINANCE
4 CATHERINE ARRIGO 80.806.496.8-113.000 ADMIN FINANCE
5 LIM TEK BUN/WENDRA 00.000.000.0-000.000 MARKETING SPV
6 VALENTINA RAJAGUKGUK 95.672.178.1-117.000 CHIEF ACCOUNTING
7 JUNIKA KRISTINA SIMAMORA 43.395.412.0-111.000 ADMIN ACCOUNTING
8 SHERLY DELIANA 43.409.397.7-125.000 ADMIN SALES
9 LINDA SUSANTI 00.000.000.0-000.000 ASISTEN APOTEKER
10 M. GUNAWAN 00.000.000.0-000.000 APOTEKER
11 JUNAIDI 00.000.000.0-000.000 COLLECTOR
12 DONNY SYAHPUTRA 00.000.000.0-000.000 COLECTOR
13 IMAM SYAHRI 43.499.795.3-111.000 HEAD WAREHOUSE
14 ANDRI SETIAWAN 43.452.124.1-125.000 WAREHOUSE BOY
15 RAMADHAN NAUSTION 43.638.643.7-112.000 WAREHOUSE BOY
16 MUHAMMAD EFENDY 00.000.000.0-000.000 LOOPER DK
17 BENNY GUNAWAN 00.000.000.0-000.000 SALESMAN LK
18 TEH ENG HUI 00.000.000.0-000.000 SALESMAN LK
19 EDY DARMAWAN 00.000.000.0-000.000 SALESMAN LK
20 STEVEN WIJAYA 00.000.000.0-000.000 SALESMAN LK
21 SUWANDY 00.000.000.0-000.000 SALESMAN LK
22 CALVIN 00.000.000.0-000.000 SALESMAN DK
23 WILSON 00.000.000.0-000.000 SALESMAN DK
24 RODERICK ALDO 00.000.000.0-000.000 SALESMAN DK
25 JUNEIDI 77.247.468.0-122.000 SALESMAN DK
26 JUNAIDI 00.000.000.0-000.000 DRIVER LK
27 IRFAN 00.000.000.0-000.000 DRIVER LK
28 AGUS RAHMADANI 00.000.000.0-000.000 DRIVER LK
29 MUHAMMAD ARIF 00.000.000.0-000.000 DRIVER LK
30 DIVIA SHAFIRA 00.000.000.0-000.000 OFFICE GIRL
31 CALVIN LAWRANCE 00.000.000.0-000.000 SALESMAN DK
32 ARIEF 00.000.000.0-000.000 LOOPER DK
maaf ini tarif thun 2021 kebawah , dan posisi file iniMar

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Mei 5
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Jul 7
Agu 8
Sep 9
Okt 10
Nov 11
Des 12
TABEL PERHITUNGAN PPH 21
Penghasilan bruto (kotor) Pengurang
No Nama karyawan NPWP Status PTKP Pajak Tahunan Gaji yg Diterima
Tunj .Lembur Tunj.Lainnya JHT (2%) JP (1%) Jumlah

0.24% 0.30% 4% 2% 1%
1 MICHAEL ARJUNA W 80.817.967.5-113.000 tk/0 Rp3,500,000.00 Rp1,500,000.00 - - 5,000,000 8,400 10,500 140,000 10,158,900 70,000 35,000 500,000 605,000 9,553,900 114,646,800 54,000,000 60,646,800 60,646,000 4,096,900 341,408 35,000 9,518,592
2 KEVIN ARRIGO 80.817.907.1-113.000 tk/0 Rp3,500,000.00 Rp1,500,000.00 - - 8,400 10,500 140,000 5,158,900 70,000 - 257,945 327,945 4,830,955 57,971,460 54,000,000 3,971,460 3,971,000 - - 35,000 4,895,000
3 LILI 00.000.000.0-000.000 TK/2 Rp3,000,000.00 Rp1,000,000.00 7,200 9,000 120,000 4,136,200 60,000 - 206,810 266,810 3,869,390 46,432,680 63,000,000 - - - - 30,000 3,910,000
4 CATHERINE ARRIGO 80.806.496.8-113.000 TK/2 Rp3,000,000.00 Rp1,000,000.00 7,200 9,000 120,000 4,136,200 60,000 - 206,810 266,810 3,869,390 46,432,680 63,000,000 - - - - 30,000 3,910,000
5 LIM TEK BUN/WENDRA 00.000.000.0-000.000 K/2 Rp3,500,000.00 Rp1,500,000.00 8,400 10,500 140,000 5,158,900 70,000 - 257,945 327,945 4,830,955 57,971,460 67,500,000 - - - - 35,000 4,895,000
6 VALENTINA RAJAGUKGUK 95.672.178.1-117.000 tk/0 Rp2,500,000.00 Rp1,000,000.00 6,000 7,500 100,000 3,613,500 50,000 - 180,675 230,675 3,382,825 40,593,900 54,000,000 - - - - 25,000 3,425,000
7 JUNIKA KRISTINA SIMAMORA 43.395.412.0-111.000 tk/0 Rp2,000,000.00 Rp500,000.00 4,800 6,000 80,000 2,590,800 40,000 - 129,540 169,540 2,421,260 29,055,120 54,000,000 - - - - 20,000 2,440,000
8 SHERLY DELIANA 43.409.397.7-125.000 tk/0 Rp2,000,000.00 Rp200,000.00 4,800 6,000 80,000 2,290,800 40,000 - 114,540 154,540 2,136,260 25,635,120 54,000,000 - - - - 20,000 2,140,000
9 LINDA SUSANTI 00.000.000.0-000.000 tk/0 Rp2,000,000.00 Rp0.00 4,800 6,000 80,000 2,090,800 40,000 - 104,540 144,540 1,946,260 23,355,120 54,000,000 - - - - 20,000 1,940,000
10 M. GUNAWAN 00.000.000.0-000.000 tk/0 Rp1,800,000.00 Rp0.00 4,320 5,400 72,000 1,881,720 36,000 - 94,086 130,086 1,751,634 21,019,608 54,000,000 - - - - 18,000 1,746,000
11 JUNAIDI 00.000.000.0-000.000 K/2 Rp2,000,000.00 Rp1,500,000.00 4,800 6,000 80,000 3,590,800 40,000 - 179,540 219,540 3,371,260 40,455,120 67,500,000 - - - - 20,000 3,440,000
12 DONNY SYAHPUTRA 00.000.000.0-000.000 K/2 Rp2,000,000.00 Rp1,100,000.00 4,800 6,000 80,000 3,190,800 40,000 - 159,540 199,540 2,991,260 35,895,120 67,500,000 - - - - 20,000 3,040,000
13 IMAM SYAHRI 43.499.795.3-111.000 K/0 Rp2,500,000.00 Rp700,000.00 6,000 7,500 100,000 3,313,500 50,000 - 165,675 215,675 3,097,825 37,173,900 58,500,000 - - - - 25,000 3,125,000
14 ANDRI SETIAWAN 43.452.124.1-125.000 tk/0 Rp2,000,000.00 Rp200,000.00 4,800 6,000 80,000 2,290,800 40,000 - 114,540 154,540 2,136,260 25,635,120 54,000,000 - - - - 20,000 2,140,000
15 RAMADHAN NAUSTION 43.638.643.7-112.000 tk/0 Rp1,800,000.00 Rp0.00 4,320 5,400 72,000 1,881,720 36,000 - 94,086 130,086 1,751,634 21,019,608 54,000,000 - - - - 18,000 1,746,000
16 MUHAMMAD EFENDY 00.000.000.0-000.000 K/1 Rp1,800,000.00 Rp1,100,000.00 4,320 5,400 72,000 2,981,720 36,000 - 149,086 185,086 2,796,634 33,559,608 63,000,000 - - - - 18,000 2,846,000
17 BENNY GUNAWAN 00.000.000.0-000.000 tk/0 Rp2,000,000.00 Rp400,000.00 4,800 6,000 80,000 2,490,800 40,000 - 124,540 164,540 2,326,260 27,915,120 54,000,000 - - - - 20,000 2,340,000
18 TEH ENG HUI 00.000.000.0-000.000 K/2 Rp2,000,000.00 Rp500,000.00 4,800 6,000 80,000 2,590,800 40,000 - 129,540 169,540 2,421,260 29,055,120 67,500,000 - - - - 20,000 2,440,000
19 EDY DARMAWAN 00.000.000.0-000.000 K/2 Rp2,000,000.00 Rp500,000.00 4,800 6,000 80,000 2,590,800 40,000 - 129,540 169,540 2,421,260 29,055,120 67,500,000 - - - - 20,000 2,440,000
20 STEVEN WIJAYA 00.000.000.0-000.000 tk/0 Rp2,000,000.00 Rp400,000.00 4,800 6,000 80,000 2,490,800 40,000 - 124,540 164,540 2,326,260 27,915,120 54,000,000 - - - - 20,000 2,340,000
21 SUWANDY 00.000.000.0-000.000 tk/0 Rp2,000,000.00 Rp400,000.00 4,800 6,000 80,000 2,490,800 40,000 - 124,540 164,540 2,326,260 27,915,120 54,000,000 - - - - 20,000 2,340,000
22 CALVIN 00.000.000.0-000.000 tk/0 Rp1,800,000.00 4,320 5,400 72,000 1,881,720 36,000 - 94,086 130,086 1,751,634 21,019,608 54,000,000 - - - - 18,000 1,746,000
23 WILSON 00.000.000.0-000.000 tk/0 Rp1,800,000.00 4,320 5,400 72,000 1,881,720 36,000 - 94,086 130,086 1,751,634 21,019,608 54,000,000 - - - - 18,000 1,746,000
24 RODERICK ALDO 00.000.000.0-000.000 tk/0 Rp2,000,000.00 Rp400,000.00 4,800 6,000 80,000 2,490,800 40,000 - 124,540 164,540 2,326,260 27,915,120 54,000,000 - - - - 20,000 2,340,000
25 JUNEIDI 77.247.468.0-122.000 K/2 Rp2,000,000.00 Rp300,000.00 4,800 6,000 80,000 2,390,800 40,000 - 119,540 159,540 2,231,260 26,775,120 67,500,000 - - - - 20,000 2,240,000
26 JUNAIDI 00.000.000.0-000.000 K/2 Rp2,000,000.00 Rp200,000.00 4,800 6,000 80,000 2,290,800 40,000 - 114,540 154,540 2,136,260 25,635,120 67,500,000 - - - - 20,000 2,140,000
27 IRFAN 00.000.000.0-000.000 K/0 Rp2,000,000.00 Rp150,000.00 4,800 6,000 80,000 2,240,800 40,000 - 112,040 152,040 2,088,760 25,065,120 58,500,000 - - - - 20,000 2,090,000
28 AGUS RAHMADANI 00.000.000.0-000.000 K/3 Rp2,000,000.00 Rp500,000.00 4,800 6,000 80,000 2,590,800 40,000 - 129,540 169,540 2,421,260 29,055,120 72,000,000 - - - - 20,000 2,440,000
29 MUHAMMAD ARIF 00.000.000.0-000.000 K/2 Rp2,000,000.00 Rp300,000.00 4,800 6,000 80,000 2,390,800 40,000 - 119,540 159,540 2,231,260 26,775,120 67,500,000 - - - - 20,000 2,240,000
30 DIVIA SHAFIRA 00.000.000.0-000.000 tk/0 Rp1,300,000.00 Rp100,000.00 3,120 3,900 52,000 1,459,020 26,000 - 72,951 98,951 1,360,069 16,320,828 54,000,000 - - - - 13,000 1,361,000
31 CALVIN LAWRANCE 00.000.000.0-000.000 tk/0 Rp1,800,000.00 Rp0.00 4,320 5,400 72,000 1,881,720 36,000 - 94,086 130,086 1,751,634 21,019,608 54,000,000 - - - - 18,000 1,746,000
32 ARIEF 00.000.000.0-000.000 tk/0 Rp2,000,000.00 Rp500,000.00 4,800 6,000 80,000 2,590,800 40,000 - 129,540 169,540 2,421,260 26,633,860 54,000,000 - - - - 20,000 2,440,000
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Tarif PPh 21 Terbaru 2018 Sesuai Dengan Tarif Pasal 17
Besaran Tarif PPh 21 untuk Tahun 2018 mengacu pada Undang-Undang PPh Nomor 36 Tahun 2008 atau lebih dikenal dengan Tarif Pasal 17 Ayat 1. Tarif pajak yang dikenakan terhadap pajak penghasilan PPh 21 nilainya progresif atau berjenjang dan disesuaikan besaran kenaikan penghasilan kena pajak (PKP).
Tarif PPh 21 sesuai UU PPh
No Penghasilan Kena Pajak (PKP) Tarif
1 PKP sampai dengan 50 juta rupiah 5%
2 PKP 50 sampai dengan 250 juta rupiah 15%
3 PKP 250 sampai dengan 500 juta rupiah 25%
4 PKP diatas 500 juta rupiah 30%

Dasar pengenaan tarif pajak ini dihitung dari nilai penghasilan kena pajak yang diperoleh dari : Penghasilan Bruto (Upah + Tunjangan) – (Biaya Jabatan + Iuran Pensiun) – Penghasilan Tidak Kena Pajak (PTKP) yang berlaku.

Tarif 1 Tarif 2 Tarif 3 Tarif 4 Jumlah PPH

No. Nama Karyawan NPWP PKP Tarif NPWP 5% Tarif NPWP 15% Tarif NPWP 25% Tarif NPWP 30%
Tarif Non NPWP 6% Tarif Non NPWP 18% Tarif Non NPWP 30% Tarif Non NPWP 36% Jumlah PPH PPH / Bln
DPP Pajak DPP Pajak DPP Pajak DPP Pajak
1 MICHAEL ARJUNA 80.817.967.5-113.00 60,646,000 50,000,000 2,500,000 10,646,000 1,596,900 - - - - 4,096,900 341,408
2 KEVIN ARRIGO 80.817.907.1-113.00 3,971,000 3,971,000 - - - - - - #VALUE! #VALUE!
3 LILI 00.000.000.0-000.00 - - - - - - - - - - -
4 CATHERINE ARRIG 80.806.496.8-113.00 - - - - - - - - - - -
5 LIM TEK BUN/WE 00.000.000.0-000.00 - - - - - - - - - - -
6 VALENTINA RAJA 95.672.178.1-117.00 - - - - - - - - - - -
7 JUNIKA KRISTINA 43.395.412.0-111.00 - - - - - - - - - - -
8 SHERLY DELIANA 43.409.397.7-125.00 - - - - - - - - - - -
9 LINDA SUSANTI 00.000.000.0-000.00 - - - - - - - - - - -
10 M. GUNAWAN 00.000.000.0-000.00 - - - - - - - - - - -
11 JUNAIDI 00.000.000.0-000.00 - - - - - - - - - - -
12 DONNY SYAHPUTR00.000.000.0-000.00 - - - - - - - - - - -
13 IMAM SYAHRI 43.499.795.3-111.00 - - - - - - - - - - -
14 ANDRI SETIAWAN 43.452.124.1-125.00 - - - - - - - - - - -
15 RAMADHAN NAUS43.638.643.7-112.00 - - - - - - - - - - -
16 MUHAMMAD EFE 00.000.000.0-000.00 - - - - - - - - - - -
17 BENNY GUNAWAN00.000.000.0-000.00 - - - - - - - - - - -
18 TEH ENG HUI 00.000.000.0-000.00 - - - - - - - - - - -
19 EDY DARMAWAN 00.000.000.0-000.00 - - - - - - - - - - -
20 STEVEN WIJAYA 00.000.000.0-000.00 - - - - - - - - - - -
21 SUWANDY 00.000.000.0-000.00 - - - - - - - - - - -
22 CALVIN 00.000.000.0-000.00 - - - - - - - - - - -
23 WILSON 00.000.000.0-000.00 - - - - - - - - - - -
24 RODERICK ALDO 00.000.000.0-000.00 - - - - - - - - - - -
25 JUNEIDI 77.247.468.0-122.00 - - - - - - - - - - -
26 JUNAIDI 00.000.000.0-000.00 - - - - - - - - - - -
27 IRFAN 00.000.000.0-000.00 - - - - - - - - - - -
28 AGUS RAHMADAN 00.000.000.0-000.00 - - - - - - - - - - -
29 MUHAMMAD ARIF00.000.000.0-000.00 - - - - - - - - - - -
30 DIVIA SHAFIRA 00.000.000.0-000.00 - - - - - - - - - - -
31 CALVIN LAWRANC 00.000.000.0-000.00 - - - - - - - - - - -
32 ARIEF 00.000.000.0-000.00 - - - - - - - - - - -
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 Dalam UU Harmonisasi Peraturan Perpajakan (U
Status Besaran PTKP
Tidak kawin/0 tk/0 54,000,000 Lapisan PKP ke-1 dikenakan tarif 5%: ≤ Rp 60 ju
Tidak kawin /1 TK/1 58,500,000 Lapisan PKP ke-2 dikenakan tarif 15%: Rp 60 juta
Tidak kawin /2 TK/2 63,000,000 Lapisan PKP ke-3 dikenakan tarif 25%: Rp 250 ju
Tidak kawin /3 TK/3 67,500,000 Lapisan PKP ke-4 dikenakan tarif 30%: Rp 500 ju
Kawin/0 K/0 58,500,000 Lapisan PKP ke-5 dikenakan tarif 35%: > Rp 5 m
Kawin/1 K/1 63,000,000
Kawin/2 K/2 67,500,000
Kawin/3 K/3 72,000,000
Kawin/I/0  K/I/0 112,500,000
Kawin/I/1  K/I/1 117,000,000
Kawin/I/2  K/I/2 121,500,000
Kawin/I/3  K/I/3 126,000,000
asi Peraturan Perpajakan (UU HPP) No. 7 Tahun 2021 pasal 17 ayat (1), terdapat perubahan lapisan PPh 21 atas Penghasilan Kena Pajak bagi WP Orang Pribadi

kenakan tarif 5%: ≤ Rp 60 juta

kenakan tarif 15%: Rp 60 juta - Rp 250 juta
kenakan tarif 25%: Rp 250 juta - Rp 500 juta
kenakan tarif 30%: Rp 500 juta - Rp 5 miliar
kenakan tarif 35%: > Rp 5 miliar
bagi WP Orang Pribadi:
 Roli Hidayat
rolipiliang@gmail.com
085322008734
1Menghitung Penjualan Masing2 produk
2menggunakan rumus vlookup
3Cara Menghitung PPH 21
4Menghitung BPJS Ketenagakerjaan
5Menghitung PPH Terutang
6Aplikasi
Aplikasi Excel
Excel Laporan
Laporan Keuangan
Keuangan Jasa
7 Keuangan perusahaan Kontraktor
8Membuat Laporan Mutasi Stok
9Membuat Laporan dengan Vipot Table
Dan Lain
Klik Link Dibawah
https://www.youtube.com/watch?v=48xYRc-gy2E&t=133s

https://www.youtube.com/watch?v=4g513Sy6SDU&t=13s

https://www.youtube.com/watch?v=jsGRLOAGTj8&t=1950s

https://www.youtube.com/watch?v=S8ZcFGblZks&t=227s

https://www.youtube.com/watch?v=10JbY83R5w4&t=655s

https://www.youtube.com/watch?v=CuNLAZRUnWA&t=1077s

https://www.youtube.com/watch?v=ms3CCsyXLQs&t=898s

https://www.youtube.com/watch?v=N6K4C27zix4&t=770s

https://www.youtube.com/watch?v=3jIRbanNaGI
PPH 21 dan pembayaran lain dengan nama dan dalam bentuk apa pun sehubungan dengan pekerjaan atau jabatan,
tunjangan
jasa, dan kegiatan yang dilakukan oleh orang pribadi subyek pajak dalam negeri.