Januari Februari Maret April Mei

Gaji Pokok 9,500,000 9,500,000 9,500,000 9,500,000 9,500,000

Tunjangan
JKK JKM
Total Ph Bruto 9,500,000 9,500,000 9,500,000 9,500,000 9,500,000
Biaya Jabatan 475,000 475,000 475,000 475,000 475,000
Iura Pensiun 300,000 300,000 300,000 300,000 300,000
Ph Neto 8,725,000 8,725,000 8,725,000 8,725,000 8,725,000
Ph Neto Setahun 104,700,000 104,700,000 104,700,000 104,700,000 104,700,000
PTKP 58,500,000 58,500,000 58,500,000 58,500,000 58,500,000
PKP 46,200,000 46,200,000 46,200,000 46,200,000 46,200,000
PPh 21 Setahun 2,310,000 2,310,000 2,310,000 2,310,000 2,310,000
PPh 21 sebulan 192,500 192,500 192,500 192,500 192,500
THP 9,007,500 9,007,500 9,007,500 9,007,500 9,007,500
Juni Juli Agustus September Oktober November Desember
9,500,000 9,500,000 9,500,000 9,500,000 9,500,000 9,500,000 9,500,000

9,500,000 9,500,000 9,500,000 9,500,000 9,500,000 9,500,000 9,500,000

475,000 475,000 475,000 475,000 475,000 475,000 475,000
300,000 300,000 300,000 300,000 300,000 300,000 300,000
8,725,000 8,725,000 8,725,000 8,725,000 8,725,000 8,725,000 8,725,000
104,700,000 104,700,000 104,700,000 104,700,000 104,700,000 104,700,000
58,500,000 58,500,000 58,500,000 58,500,000 58,500,000 58,500,000
46,200,000 46,200,000 46,200,000 46,200,000 46,200,000 46,200,000
2,310,000 2,310,000 2,310,000 2,310,000 2,310,000 2,310,000
192,500 192,500 192,500 192,500 192,500 192,500 192500
9,007,500 9,007,500 9,007,500 9,007,500 9,007,500 9,007,500
192,500
Ph setahun
114,000,000

114,000,000
5,700,000
3,600,000
104,700,000
104,700,000
58,500,000
46,200,000
2,310,000
2,117,500
Gaji Pokok 30,000,000
Tunjangan -
JKK JKM JKS 240,000
Total Ph Bruto 30,240,000
Biaya Jabatan 500,000
Iura Pensiun 1,100,000
Ph Neto 28,640,000
Ph Neto Setahun 343,680,000
PTKP 58,500,000
PKP 285,180,000
PPh 21 Setahun 40,295,000
PPh 21 sebulan 3,357,917
THP 25,542,083
Gaji Pokok 7,500,000
Tunjangan -
Lemburan 2,000,000
JKK JKM JKS -
Total Ph Bruto 9,500,000
Biaya Jabatan 475,000
Iura Pensiun 50,000
Ph Neto 8,975,000
Ph Neto Setahun 107,700,000
PTKP 58,500,000
PKP 49,200,000
PPh 21 Setahun 2,460,000
PPh 21 sebulan 205,000
THP 9,245,000
PPh 21 atas penghasilan teratur
Gaji Pokok 8,000,000
Tunjangan -
JKK JKM -
Total Ph Bruto 8,000,000
Biaya Jabatan 400,000
Iura Pensiun 300,000
Ph Neto 7,300,000
Ph Neto Setahun 87,600,000
PTKP 54,000,000
PKP 33,600,000
PPh 21 Setahun 1,680,000
PPh 21 sebulan 140,000
THP 7,560,000

PPh 21 atas Seluruh Penghasilan

Ph Bruto Setahun ph 96,000,000
Ph Bruto tidak terat 25,000,000
Total Ph Bruto 121,000,000
Biaya Jabatan 6,000,000
Iura Pensiun 3,600,000
Ph Neto Setahun 111,400,000
PTKP 54,000,000
PKP 57,400,000
PPh 21 Setahun 2,870,000

PPh atas bonus = PPh 21 setahun seluruh penghasilan - PPh 21 setahun Ph teratur saja
Ph Bonus 25,000,000
PPh atas bonus 1,190,000
THP Bonus 23,810,000

Yang masuk SPT

Ph Bruto 33,000,000
PPh 21 dipotong 1,330,000
Gaji Lama Gaji Baru
Gaji Pokok 7,500,000 Gaji Pokok 10,500,000
Tunjangan Tunjangan
JKK JKM JKK JKM
Total Ph Bruto 7,500,000 Total Ph Bruto 10,500,000
Biaya Jabatan 375,000 Biaya Jabatan 500,000
Iura Pensiun - Iura Pensiun -
Ph Neto 7,125,000 Ph Neto 10,000,000
Ph Neto Setahun 85,500,000 Ph Neto Setahun 120,000,000
PTKP 67,500,000 PTKP 67,500,000
PKP 18,000,000 PKP 52,500,000
PPh 21 Setahun 900,000 PPh 21 Setahun 2,625,000
PPh 21 sebulan 75,000 PPh 21 sebulan 218,750
THP 10,281,250

PPh 21 5 bulan 375,000 PPh 21 5 bulan 1,093,750

Uang Rapel 15,000,000

PPh atas uang rapel 718,750

SPT
Ph Bruto 25,500,000
PPh 21 937,500 3.68%
 September Oktober
Gaji Pokok 20,000,000 20,000,000
Tunjangan
JKK JKM
Total Ph Bruto 20,000,000 20,000,000
Biaya Jabatan 500,000 500,000
Iura Pensiun 800,000 800,000
Ph Neto 18,700,000 18,700,000
Ph Neto Setahun 74,800,000 74,800,000
PTKP 58,500,000 58,500,000
PKP 16,300,000 16,300,000
PPh 21 Setahun 815,000 815,000
PPh 21 sebulan 203,750 203,750
THP 18,996,250 18,996,250
1.019%
Gaji Pokok 50,000,000
Tunjangan 70,000,000
JKK JKM -
Total Ph Bruto 120,000,000
Biaya Jabatan 500,000
Iura Pensiun -
Ph Neto 119,500,000
Ph Neto Setahun 956,000,000
Ph Neto disetahunkan 1,434,000,000
PTKP 72,000,000
PKP 1,362,000,000
PPh 21 disetahunkan 352,600,000
PPh 21 setahun 235,066,667
PPh 21 sebulan 29,383,333
THP 90,616,667
 Januari Februari Maret April Mei
Gaji Pokok 13,500,000 13,500,000 13,500,000 13,500,000 13,500,000
Tunjangan
JKK JKM
Total Ph Bruto 13,500,000 13,500,000 13,500,000 13,500,000 13,500,000
Biaya Jabatan 500,000 500,000 500,000 500,000 500,000
Iura Pensiun 500,000 500,000 500,000 500,000 500,000
Ph Neto 12,500,000 12,500,000 12,500,000 12,500,000 12,500,000
Ph Neto Setahun 150,000,000 150,000,000 150,000,000 150,000,000 150,000,000
PTKP 54,000,000 54,000,000 54,000,000 54,000,000 54,000,000
PKP 96,000,000 96,000,000 96,000,000 96,000,000 96,000,000
PPh 21 Setahun 8,400,000 8,400,000 8,400,000 8,400,000 8,400,000
PPh 21 sebulan 700,000 700,000 700,000 700,000 700,000
THP 12,300,000 12,300,000 12,300,000 12,300,000 12,300,000
Juni Juli Agustus September Ph setahun
13,500,000 13,500,000 13,500,000 13,500,000 121,500,000

13,500,000 13,500,000 13,500,000 13,500,000 121,500,000

500,000 500,000 500,000 500,000 4,500,000
500,000 500,000 500,000 500,000 4,500,000
12,500,000 12,500,000 12,500,000 12,500,000 112,500,000
150,000,000 150,000,000 150,000,000 112,500,000
54,000,000 54,000,000 54,000,000 54,000,000
96,000,000 96,000,000 96,000,000 58,500,000
8,400,000 8,400,000 8,400,000 2,925,000
700,000 700,000 700,000 - 2,675,000 2,925,000
12,300,000 12,300,000 12,300,000 15,675,000
-
 Januari Februari Maret April Mei
Gaji Pokok 13,500,000 13,500,000 13,500,000 13,500,000 13,500,000
Tunjangan
JKK JKM
Total Ph Bruto 13,500,000 13,500,000 13,500,000 13,500,000 13,500,000
Biaya Jabatan 500,000 500,000 500,000 500,000 500,000
Iura Pensiun 500,000 500,000 500,000 500,000 500,000
Ph Neto 12,500,000 12,500,000 12,500,000 12,500,000 12,500,000
Ph Neto Setahun 150,000,000 150,000,000 150,000,000 150,000,000 150,000,000
Ph Neto disetahunkan
PTKP 54,000,000 54,000,000 54,000,000 54,000,000 54,000,000
PKP 96,000,000 96,000,000 96,000,000 96,000,000 96,000,000
PPh 21 Setahun/dis 8,400,000 8,400,000 8,400,000 8,400,000 8,400,000
PPh 21 setahun
PPh 21 sebulan 700,000 700,000 700,000 700,000 700,000
THP 12,300,000 12,300,000 12,300,000 12,300,000 12,300,000
Juni Juli Ph setahun
13,500,000 13,500,000 94,500,000

13,500,000 13,500,000 94,500,000

500,000 500,000 3,500,000
500,000 500,000 3,500,000
12,500,000 12,500,000 87,500,000
150,000,000 87,500,000
150,000,000
54,000,000 54,000,000
96,000,000 96,000,000
8,400,000 8,400,000
4,900,000
700,000 700,000 4,200,000
12,300,000 12,300,000

700,000
 Normal Ditanggung Perusahaan Tunjangan Pajak Gross up
Gaji Pokok 14,000,000 14,000,000 14,000,000 14,000,000
Tunjangan - - 535,000 629,400
JKK JKM JKS - - - -
Total Ph Bruto 14,000,000 14,000,000 14,535,000 14,629,400
Biaya Jabatan 500,000 500,000 500,000 500,000
Iura Pensiun 600,000 600,000 600,000 600,000
Ph Neto 12,900,000 12,900,000 13,435,000 13,529,400
Ph Neto Setahun 154,800,000 154,800,000 161,220,000 162,352,800
PTKP 72,000,000 72,000,000 72,000,000 72,000,000
PKP 82,800,000 82,800,000 89,220,000 90,352,000
PPh 21 Setahun 6,420,000 6,420,000 7,383,000 7,552,800
PPh 21 sebulan 535,000 535,000 615,250 629,400
THP 12,865,000 13,400,000 13,319,750 13,400,000
80,250

PPh yang ditanggung tidak dapat dibiayakan oleh perusahaan

117,700
652,700 535,000 629,400
632,905
Hari ke Ph bruto Komulatif PTKP Harian PKP PPh THP
1 400,000 400,000 - 400,000
2 400,000 800,000 - 400,000
3 400,000 1,200,000 - 400,000
4 400,000 1,600,000 - 400,000
5 400,000 2,000,000 - 400,000
6 400,000 2,400,000 - 400,000
7 400,000 2,800,000 - 400,000
8 400,000 3,200,000 - 400,000
9 400,000 3,600,000 - 400,000
10 400,000 4,000,000 - 400,000
11 400,000 4,400,000 - 400,000
12 400,000 4,800,000 1,800,000 3,000,000 150,000 250,000
13 400,000 5,200,000 1,950,000 3,250,000 12,500 387,500
 PTKP
Hari Jojo Komulatif PPh setahun Harian/tahunan
1 500,000 500,000
2 300,000 800,000
3 480,000 1,280,000
4 200,000 1,480,000
5 300,000 1,780,000
6 450,000 2,230,000
7 1,000,000 3,230,000
8 800,000 4,030,000
9 300,000 4,330,000
10 300,000 4,630,000 1,500,000
11 500,000 5,130,000 1,650,000
12 700,000 5,830,000 1,800,000
13 900,000 6,730,000 1,950,000
14 5,000,000 11,730,000 140,760,000 54,000,000
PKP PPh Komulatif PPh THP
2,500 2,500 497,500
- 2,500 300,000
1,500 4,000 478,500
- 4,000 200,000
- 4,000 300,000
- 4,000 450,000
27,500 31,500 972,500
17,500 49,000 782,500
- 49,000 300,000
3,130,000 107,500 156,500 192,500
3,480,000 17,500 174,000 482,500
4,030,000 27,500 201,500 672,500
4,780,000 37,500 239,000 862,500
86,760,000 345,500 584,500 4,654,500 4.983%
Ph Bruto 8,000,000
PTKP haria 1,500,000
PKP 6,500,000
PPh 325,000
THP 7,675,000
Tuan Abdul
Ph Bruto 8,000,000
50% 4,000,000
PPh 21 200,000
THP 7,800,000

Rita Sugito Ph Bruto 50% Komulatif PPh 21 Komulatif THP

Sebelumny 130,000,000 65,000,000 65,000,000 3,750,000 3,750,000
Maret 60,000,000 30,000,000 95,000,000 4,500,000 55,500,000

Novi Ph Bruto 50% PTKP Bulanan PKP Komulatif PPh 21 Komulatif

Februari 30,000,000 15,000,000 4500000 10,500,000 10,500,000 525,000 525,000
Juni 70,000,000 35,000,000 4500000 30,500,000 41,000,000 1,525,000 2,050,000
Agustus 80,000,000 40,000,000 4500000 35,500,000 76,500,000 3,425,000 5,475,000
THP

68,475,000
74,525,000