LATIHAN HITUNG PPH 21

Metode: disetahunkan
Tipe Pajak : Gross
Tipe karyawan: Pegawai Tetap JKK
Tanggal Join 1-Apr-22 9 Bulan
Cut off payroll 1-31 Tingkat 3
PTKP Status TK/0 Tingkat 4
JKK 0.54% Tingkat 5
BPJS Kesehatan Number Yes JKM
BPJS Ketenagakerjaan Numbe Yes - Jaminan Kecelakaan Kerja (JKK)
UMR 2022 4,641,854 - Jaminan Kematian (JKM) Ditanggung Pekerja
Max. Pengali JP Maret 2022 9,077,600 Biaya Jabatan
JP
Gaji Pokok 7,000,000 Ditanggung Pekerja
Allowance Taxable 1,000,000
Tax Allowance - Ditanggung Pekerja
Deduction Taxable 125,000

Komponen Total Rincian

Basic Salary 7,000,000
Allowance Taxable 1,000,000
Deduction Taxable 125,000
Tax Allowance 0
Premi JKK 37,800 Syarat: Minimal UMR
Premi JKM (0,3%) 21,000 Perhitungan: Tingkat
Syarat: Minimal UMR Kecelakaan x Basic Salary
Perhitungan: 0.3% x Basic Salary
Premi BPJS Kesehatan (4%) 280,000 Syarat: Minimal UMR
Perhitungan: 4% x Basic Salary

Max Pengali:
2019 = 8 Juta
2020 = 12 Juta
2021 = 12 Juta

Gross Monthly 8,213,800 Perhitungan = Basic Salary + Allowance

Gross Yearly 73,924,200 Taxable - Deduction
Perhitungan Taxablex+Lama
: Gross Monthly Tax Allowance
masa kerja
Deduction:
Position Cost (Year) 3,696,210 Perhitungan:
JHT employee (2%) Year 1,260,000 5% x Gross
Syarat: Yearly
Minimal UMR
JP employee (1%) Year 630,000 Perhitungan:
Syarat: Minimal UMR
Total Deduction 5,586,210 Max Pengali:Position
Perhitungan: 9.077.600
cost + JHT Employee +
Netto Yearly 68,337,990 JP EmployeeGross Yearly - Total Deduction
Perhitungan:
PTKP K/0 > WP = 54.000.000, Status Kawin =
PKP +4.500.000
Perhitungan: Netto Yearly - PTKP
PPh21 Yearly UU HPP Pasal 17 Ayat (1) huruf a UU HPP
PPh21 Monthly Tarif Progresif:
Perhitungan: PPh 21 Yearly : Masa kerja