ARTA BEN

Penghasilan bruto
Gaji 8,000,000 6,000,000
Tunjangan 4,000,000 3,000,000
Premi 80,000 60,000
Total Penghasilan bruto 12,080,000 9,060,000
Pengurang
Biaya Jabatan 500,000 453,000
(5%x Ph Bruto)
Iuran Pensiun 160,000 120,000
(2% x Gaji)
Total Pengurang 660,000 573,000
Penghasilan Neto 11,420,000 8,487,000
Penghasilan Setahun 137,040,000 101,844,000
Penghasilan Tidak Kena Pajak
Diri sendiri 54,000,000
Kawin 4,500,000
Tanggungan 13,500,000
Total PTKP 72,000,000 63,000,000
Penghasilan kena Pajak (PhKP) 65,040,000 38,844,000
PPh terutang
5% 50,000,000 2,500,000 1,942,200
15% 15,040,000 2,256,000 -
25%
30%
PPh terutang PPh 21 4,756,000 1,942,200
PPh Terutang Masa Januari 2021 396,333 161,850
MELATI

4,000,000
2,000,000
40,000
6,040,000

302,000

80,000

382,000
5,658,000
67,896,000

54,000,000
13,896,000

694,800
-

694,800
57,900
DONO 1 2

Gaji bln x 12 108,000,000

Gaji bln x 12 x 5% 5,400,000
Total 113,400,000

PTKP 67,500,000
PKP 45,900,000

PKP Pertahun 2,295,000

PKP Perbulan 191,250
 1/
3 4 5 6 7 8
9 10 11 12
9,750,000
9,750,000
 Arta DONO ENDRO DICKY OPAN TONY JUN
Masa perolehan penghasilan JanRutin
- Des Jan - Des Rutin Jan – Des Rutin Jan – Des Rutin Jan – Des Rutin Jan – Des Rutin Jan – Des Rutin
Gaji ###
### 117,000,000 108,000,000 117,000,000 108,000,000 61,750,000 57,000,000 61,750,000 57,000,000 52,000,000 57,000,000 52,000,000 48,000,000
Tunjangan ###
### - - - - - - - - - - - -
Premi asuransi ###
### - - - - - - - - - - - -
THR/Bonus ### 12,500,000 12,500,000 11,000,000 12,750,000 10,500,000 10,750,000
Jumlah Penghasilan bruto setahun###
### 129,500,000 108,000,000 129,500,000 108,000,000 72,750,000 57,000,000 74,500,000 57,000,000 62,500,000 57,000,000 62,750,000 48,000,000
Pengurang
Biaya Jabatan ###
### 6,000,000 5,400,000 6,000,000 5,400,000 3,637,500 2,850,000 3,725,000 2,850,000 3,125,000 2,850,000 3,137,500 2,400,000
Iuran pensiun ###
### - - - - - - - - - - - -
Jumlah pengurang ###
### 6,000,000 5,400,000 6,000,000 5,400,000 3,637,500 2,850,000 3,725,000 2,850,000 3,125,000 2,850,000 3,137,500 2,400,000
Penghasilan Neto ###
### 123,500,000 102,600,000 123,500,000 102,600,000 69,112,500 54,150,000 70,775,000 54,150,000 59,375,000 54,150,000 59,612,500 45,600,000
PTKP ###
### 67,500,000 67,500,000 58,500,000 58,500,000 63,000,000 63,000,000 67,500,000 67,500,000 58,500,000 58,500,000 58,500,000 58,500,000
Penghasilan Kena Pajak ###
### 56,000,000 35,100,000 65,000,000 44,100,000 6,112,500 - 8,850,000 3,275,000 - 13,350,000 875,000 - 4,350,000 1,112,500 - 12,900,000
PPh Pasal 21 setahun ###
### 2,800,000 1,755,000 3,750,000 2,205,000 305,625 - 163,750 - 43,750 - 55,625 -
PPh Pasal 21 dipotong Jan – Nov ### 1,608,750 2,021,250 - - - -
PPh Pasal 21 Masa Desember
PPh Pasal 21 rutin ###
### 146,250 146,250 183,750 183,750 - - - - - - - -
PPh Pasal 21 atas THR ### 1,045,000 1,545,000 305,625 163,750 43,750 55,625
PPh Pasal 21 selama Desember ### 1,191,250 1,728,750 305,625 163,750 43,750 55,625

Penghasilan teratur bruto bulan Desember

Gaji ### 9,750,000 9,750,000 5,145,833 5,145,833 4,333,333 4,333,333
Tunjangan ### - - - - - -
Premi Asuransi ### - - - - - -
Penghasilan THR/Bonus ### 12,500,000 12,500,000 11,000,000 12,750,000 10,500,000 10,750,000
Total Penghasilan Bruto ###
### 22,250,000 - 22,250,000 16,145,833 17,895,833 14,833,333 15,083,333
PPh Pasal 21 Masa Desember ### 1,191,250 1,728,750 305,625 163,750 43,750 55,625

###
###
### 1,191,250 1,191,250
1,728,750 1,728,750
305,625 305,625
163,750 196,500
43,750 52,500
55,625 66,750

3,541,375
 Dec-23 Bonus/THR

1,895,833 12,500,000.00
2,979,167 12,500,000.00
2,958,333 11,000,000.00
4,062,500 12,750,000.00
4,062,500 10,500,000.00
4,062,500 10,750,000.00
4,875,000
4,333,333 70,000,000.00
4,333,333
3,145,833 217,541,667.00
3,750,000
3,791,667 431,744,963.45
3,145,833
3,791,667
2,979,167
3,687,500
3,145,833
3,416,667
3,270,833
2,921,875
3,088,542
2,902,778
2,883,681
2,883,681
2,692,708
2,973,485
3,529,167
2,772,917
3,000,000
2,406,250
1,800,000
3,000,000
2,785,714
3,000,000
3,500,000
3,000,000
2,016,667
2,287,500
3,000,000
3,000,000
3,000,000
3,000,000
2,750,000
 2,750,000
3,000,000
2,406,250
2,406,250
3,750,000
3,000,000
2,108,333
2,150,000
3,000,000
2,750,000
3,000,000
2,812,500
2,250,000
1,875,000
2,812,500
1,875,000
2,343,750
1,718,750
1,562,500
3,750,000
3,250,000
2,250,000
3,750,000
3,000,000
3,000,000
3,500,000
1,687,500
2,250,000
2,812,500
1,500,000

214,203,296

1,962,749,359.00
531,500,000.00

2,494,249,359.00