DAFTAR PERHITUNGAN PAJAK

NILAI KONTRAK
(TERMASUK PPN)
DPP (Dasar Pengenaan
NO JENIS KONTRAK 100,000,000
Pajak)
1 KONTRUKSI PELAKSANA 49,690,000 44,765,766
2 KONTRUKSI PENGAWASAN & PERENCANAAN 49,690,000 44,765,766
3 JASA NON PPN 49,690,000 49,690,000
4 JASA 49,690,000 44,765,766
5 BARANG 49,690,000 44,765,766
6 SEWA BANGUNAN 49,690,000 44,765,766
7 HONOR NON ASN 49,690,000 24,845,000
8 HONOR ASN GOL II 49,690,000 49,690,000
9 HONOR ASN GOL III 49,690,000 49,690,000
10 HONOR ASN GOL IV 49,690,000 49,690,000
 Ber NPWP

PPH Pasal 4 (ayat

PPN PPH 21 PPH 22 PPH 23
2)
4,924,234 895,315
4,924,234 1,790,631
993,800
4,924,234 895,315
4,924,234 671,486
4,924,234 4,476,577
1,242,250
-
2,484,500
7,453,500
 Jika tidak punya NPWP

Transfer ke pihak ke Transfer ke pihak ke

JAMSOSTEK jenis pajak tarif Nilai
3 3
- 43,870,450 PPH Pasal 4 (2) 100% 895,315 43,870,450
- 42,975,135 PPH Pasal 4 (2) 100% 1,790,631 42,975,135
- 48,696,200 PPH 23 200% 1,987,600 47,702,400
- 43,870,450 PPH 23 200% 1,790,631 42,975,135
- 44,094,279 PPH 22 200% 1,342,973 43,422,793
- 40,289,189 PPH Pasal 4 (2) 100% 4,476,577 40,289,189
- 48,447,750 PPH 21 120% 1,490,700 48,199,300
- 49,690,000 PPH 21 120% - 49,690,000
- 47,205,500 PPH 21 120% 2,981,400 46,708,600
- 42,236,500 PPH 21 120% 8,944,200 40,745,800
- -
Cek perhitungan register Cek Nilai Kontrak

FALSE FALSE 1 TRUE

FALSE FALSE 1 TRUE
FALSE FALSE 1 TRUE
FALSE FALSE 1 TRUE
FALSE FALSE 1 TRUE
FALSE FALSE 1 TRUE
FALSE FALSE 1 TRUE
FALSE FALSE 1 TRUE
FALSE FALSE 1 TRUE
FALSE FALSE 1 TRUE