Dasar Pemotongan

Bulan Jasa Yang Dibayarkan Kumulatif Tarif

PPh 21

Januari Rp50,000,000 Rp25,000,000 Rp25,000,000 5%

Februari Rp58,000,000 Rp29,000,000 Rp54,000,000 5%
Maret Rp60,000,000 Rp6,000,000 Rp60,000,000 5%
Rp24,000,000 Rp84,000,000 15%
April Rp62,000,000 Rp31,000,000 Rp115,000,000 15%
Mei Rp65,000,000 Rp32,500,000 Rp147,500,000 15%
Juni Rp70,000,000 Rp35,000,000 Rp182,500,000 15%

Dasar Pemotongan
Bulan Jasa Yang Dibayarkan PTKP PKP
PPh 21

Januari Rp55,000,000 Rp27,500,000 Rp4,500,000 Rp23,000,000

Februari Rp58,000,000 Rp29,000,000 Rp4,500,000 Rp24,500,000
Rp12,500,000
Maret Rp65,000,000 Rp32,500,000 Rp4,500,000
Rp15,500,000
April Rp70,000,000 Rp35,000,000 Rp4,500,000 Rp30,500,000
Mei Rp85,000,000 Rp42,500,000 Rp4,500,000 Rp38,000,000
Juni Rp90,000,000 Rp45,000,000 Rp4,500,000 Rp40,500,000
PPh 21 Terutang

Rp1,250,000
Rp1,450,000
Rp300,000
Rp3,600,000
Rp4,650,000
Rp4,875,000
Rp5,250,000

Kumulatif Tarif PPh 21 Terutang

Rp23,000,000 5% Rp1,150,000
Rp47,500,000 5% Rp1,225,000
Rp60,000,000 5% Rp625,000
Rp75,500,000 15% Rp2,325,000
Rp106,000,000 15% Rp4,575,000
Rp144,000,000 15% Rp5,700,000
Rp184,500,000 15% Rp6,075,000