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  • Pajak Latihan

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    Randy Permana
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    This document summarizes an individual's annual income, deductions, taxable income, and income tax payable in Indonesia. It shows the person has gross annual income of Rp 287,200,000 consisting of salary, bonuses, overtime pay and benefits. After deductions for expenses and contributions, their net annual income is Rp 273,400,000. With a tax-free threshold of Rp 72,000,000, their taxable income is Rp 201,400,000. Their total income tax payable for the year is Rp 24,210,000, equivalent to Rp 2,017,500 per month.

    Original Description:

    PPH 21

    Original Title

    PAJAK LATIHAN

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    This document summarizes an individual's annual income, deductions, taxable income, and income tax payable in Indonesia. It shows the person has gross annual income of Rp 287,200,000 consisting of salary, bonuses, overtime pay and benefits. After deductions for expenses and contributions, their net annual income is Rp 273,400,000. With a tax-free threshold of Rp 72,000,000, their taxable income is Rp 201,400,000. Their total income tax payable for the year is Rp 24,210,000, equivalent to Rp 2,017,500 per month.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    4 views2 pages

    Pajak Latihan

    Uploaded by

    Randy Permana
    This document summarizes an individual's annual income, deductions, taxable income, and income tax payable in Indonesia. It shows the person has gross annual income of Rp 287,200,000 consisting of salary, bonuses, overtime pay and benefits. After deductions for expenses and contributions, their net annual income is Rp 273,400,000. With a tax-free threshold of Rp 72,000,000, their taxable income is Rp 201,400,000. Their total income tax payable for the year is Rp 24,210,000, equivalent to Rp 2,017,500 per month.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 2

    Penghasilan Setahun Penghasilan Setahun

    Gaji Setahun Rp 240.000.000 Gaji Setahun Rp 240.000.000


    Bonus Bonus
    THR Rp 40.000.000 Lembur
    Lembur Rp 15.000.000 Jaminan Kecelakaan Kerja (JKK) Rp 3.600.000
    Jaminan Kecelakaan Kerja (JKK) Rp 3.600.000 Jaminan Kematian (JKM) Rp 3.600.000
    Jaminan Kematian (JKM) Rp 3.600.000

    Penghasilan Bruto Setahun Rp 302.200.000 Penghasilan Bruto Setahun Rp 247.200.000

    Pengurangan Pengurangan
    Biaya Jabatan 5% (Max 6jt setahun) Rp 6.000.000 Biaya Jabatan 5% (Max 6jt setahun) Rp 6.000.000
    Iuran Pensiun Rp 5.400.000 Iuran Pensiun Rp 5.400.000
    Jaminan Hari Tua Rp 2.400.000 Jaminan Hari Tua Rp 2.400.000

    Total Pengurangan Rp 13.800.000 Total Pengurangan Rp 13.800.000

    Penghasilan Neto setahun Rp 288.400.000 Penghasilan Neto setahun Rp 233.400.000

    Penghasilan Tidak Kena Pajak (PTKP) setahun Penghasilan Tidak Kena Pajak (PTKP) setahun

    Orang Pribadi Rp 54.000.000 Rp 54.000.000 Orang Pribadi Rp 54.000.000 Rp 54.000.000


    Kawin Rp 4.500.000 Rp 4.500.000 Kawin Rp 4.500.000 Rp 4.500.000
    Tanggungan 1 Rp 4.500.000 Rp 4.500.000 Tanggungan 1 Rp 4.500.000 Rp 4.500.000
    Tanggungan 2 Rp 4.500.000 Rp 4.500.000 Tanggungan 2 Rp 4.500.000 Rp 4.500.000
    Tanggungan 3 Rp 4.500.000 Rp 4.500.000 Tanggungan 3 Rp 4.500.000 Rp 4.500.000

    Total PTKP Rp 72.000.000 Total PTKP Rp 72.000.000

    Penghasilan Kena Pajak (PKP) Rp 216.400.000 Penghasilan Kena Pajak (PKP) Rp 161.400.000

    PPh 21 Pajak Terutang PPh 21 Pajak Terutang


    0 - Rp 60 Juta 5% Rp 3.000.000 0 - Rp 60 Juta 5% Rp 3.000.000
    > 60 Juta - 250 Juta 15% Rp 23.460.000 > 60 Juta - 250 Juta 15% Rp 15.210.000
    > 250 Juta - 500 Juta 25% > 250 Juta - 500 Juta 25%
    > 500 Juta - 5 Milyar 30% > 500 Juta - 5 Milyar 30%
    > 5 Milyar 35% > 5 Milyar 35%

    PPh 21 Atas Gaji, Bonus, Lembur & THR setahun Rp 26.460.000 PPh 21 Atas Gaji setahun Rp 18.210.000
    PPh 21 Atas Gaji, Bonus, Lembur & THR per Bulan Rp 2.205.000 PPh 21 Atas Gaji per Bulan Rp 1.517.500
    Penghasilan Setahun PPh 21 Atas Lembur setahun
    Gaji Setahun Rp 240.000.000 PPh 21 Gaji, Lembur & THR Rp 26.460.000
    Bonus PPh 21 Gaji & THR Rp 24.210.000
    THR Rp 40.000.000
    Lembur
    Jaminan Kecelakaan Kerja (JKK) Rp 3.600.000 PPh 21 Lembur Rp 2.250.000
    Jaminan Kematian (JKM) Rp 3.600.000
    PPh 21 Atas Lembur per Bulan Rp 187.500
    Penghasilan Bruto Setahun Rp 287.200.000

    Pengurangan PPh 21 Atas Bonus setahun


    Biaya Jabatan 5% (Max 6jt setahun) Rp 6.000.000 PPh 21 Gaji, THR, & Lembur Rp 26.460.000
    Iuran Pensiun Rp 5.400.000 PPh 21 Lembur Rp 2.250.000
    Jaminan Hari Tua Rp 2.400.000 PPh 21 Gaji Rp 18.210.000

    PPh 21 THR Rp 6.000.000


    Total Pengurangan Rp 13.800.000
    PPh 21 Atas THR per Bulan Rp 500.000
    Penghasilan Neto setahun Rp 273.400.000
    PPh 21 Gaji setahun Rp 18.210.000
    Penghasilan Tidak Kena Pajak (PTKP) setahun PPh 21 Bonus setahun Rp 6.000.000
    PPh 21 Lembur setahun Rp 2.250.000
    Orang Pribadi Rp 54.000.000 Rp 54.000.000 Total PPh 21 Terutang setahun Rp 26.460.000
    Kawin Rp 4.500.000 Rp 4.500.000
    Tanggungan 1 Rp 4.500.000 Rp 4.500.000 PPh 21 Gaji per Bulan Rp 1.517.500
    Tanggungan 2 Rp 4.500.000 Rp 4.500.000 PPh 21 THR per Bulan Rp 500.000
    Tanggungan 3 Rp 4.500.000 Rp 4.500.000 PPh 21 Lembur per Bulan Rp 187.500
    Total PPh 21 Terutang / Bulan Rp 2.205.000
    Total PTKP Rp 72.000.000

    Penghasilan Kena Pajak (PKP) Rp 201.400.000

    PPh 21 Pajak Terutang


    0 - Rp 60 Juta 5% Rp 3.000.000
    > 60 Juta - 250 Juta 15% Rp 21.210.000
    > 250 Juta - 500 Juta 25%
    > 500 Juta - 5 Milyar 30%
    > 5 Milyar 35%

    PPh 21 Atas Gaji & THR setahun Rp 24.210.000


    PPh 21 Atas Gaji & THR per Bulan Rp 2.017.500

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