TER A = PTKP : TK/0 (54 juta); TK/1 & K/0 (58,5 juta)

No Lapisan Penghasilan Bruto (Rp) TER A

1 sampai dengan 5,400,000 0.00%
2 5,400,001 sd 5,650,000 0.25%
3 5,650,001 sd 5,950,000 0.50%
4 5,950,001 sd 6,300,000 0.75%
5 6,300,001 sd 6,750,000 1.00%
6 6,750,001 sd 7,500,000 1.25%
7 7,500,001 sd 8,550,000 1.50%
8 8,550,001 sd 9,650,000 1.75%
9 9,650,001 sd 10,050,000 2.00%
10 10,050,001 sd 10,350,000 2.25%
11 10,350,001 sd 10,700,000 2.50%
12 10,700,001 sd 11,050,000 3.00%
13 11,050,001 sd 11,600,000 3.50%
14 11,600,001 sd 12,500,000 4.00%
15 12,500,001 sd 13,750,000 5.00%
16 13,750,001 sd 15,100,000 6.00%
17 15,100,001 sd 16,950,000 7.00%
18 16,950,001 sd 19,750,000 8.00%
19 19,750,001 sd 24,150,000 9.00%
20 24,150,001 sd 26,450,000 10.00%
21 26,450,001 sd 28,000,000 11.00%

22 28,000,001 sd 30,050,000 12.00%

23 30,050,001 sd 32,400,000 13.00%
24 32,400,001 sd 35,400,000 14.00%
25 35,400,001 sd 39,100,000 15.00%
26 39,100,001 sd 43,850,000 16.00%
27 43,850,001 sd 47,800,000 17.00%
28 47,800,001 sd 51,400,000 18.00%
29 51,400,001 sd 56,300,000 19.00%
30 56,300,001 sd 62,200,000 20.00%
31 62,200,001 sd 68,600,000 21.00%
32 68,600,001 sd 77,500,000 22.00%
33 77,500,001 sd 89,000,000 23.00%
34 89,000,001 sd 103,000,000 24.00%
35 103,000,001 sd 125,000,000 25.00%
36 125,000,001 sd 157,000,000 26.00%
37 157,000,001 sd 206,000,000 27.00%
38 206,000,001 sd 337,000,000 28.00%
39 337,000,001 sd 454,000,000 29.00%
40 454,000,001 sd 550,000,000 30.00%
41 550,000,001 sd 695,000,000 31.00%
42 695,000,001 sd 910,000,000 32.00%
43 910,000,001 sd 1,400,000,000 33.00%
44 Lebih dari 1,400,000,000 34.00%

TER B = PTKP : TK/2 & K/1 (63 juta); TK/3 & K/2 (67,5 juta)

No Lapisan Penghasilan Bruto (Rp) TER B

1 sampai dengan 6,200,000 0.00%
2 6,200,001 sd 6,500,000 0.25%
3 6,500,001 sd 6,850,000 0.50%
4 6,850,001 sd 7,300,000 0.75%
5 7,300,001 sd 9,200,000 1.00%
6 9,200,001 sd 10,750,000 1.50%
7 10,750,001 sd 11,125,000 2.00%
8 11,125,001 sd 11,600,000 2.50%
9 11,600,001 sd 12,600,000 3.00%
10 12,600,001 sd 13,600,000 4.00%
11 13,600,001 sd 14,950,000 5.00%
12 14,950,001 sd 16,400,000 6.00%
13 16,400,001 sd 18,450,000 7.00%
14 18,450,001 sd 21,850,000 8.00%
15 21,850,001 sd 26,000,000 9.00%
16 26,000,001 sd 27,700,000 10.00%
17 27,700,001 sd 29,350,000 11.00%
18 29,350,001 sd 31,450,000 12.00%
19 31,450,001 sd 33,950,000 13.00%
20 33,950,001 sd 37,100,000 14.00%
21 37,100,001 sd 41,100,000 15.00%
22 41,100,001 sd 45,800,000 16.00%
23 45,800,001 sd 49,500,000 17.00%
24 49,500,001 sd 53,800,000 18.00%
25 53,800,001 sd 58,500,000 19.00%
26 58,500,001 sd 64,000,000 20.00%
27 64,000,001 sd 71,000,000 21.00%
28 71,000,001 sd 80,000,000 22.00%
29 80,000,001 sd 93,000,000 23.00%
30 93,000,001 sd 109,000,000 24.00%
31 109,000,001 sd 129,000,000 25.00%
32 129,000,001 sd 163,000,000 26.00%
33 163,000,001 sd 211,000,000 27.00%
34 211,000,001 sd 374,000,000 28.00%
35 374,000,001 sd 459,000,000 29.00%
36 459,000,001 sd 555,000,000 30.00%
37 555,000,001 sd 704,000,000 31.00%
38 704,000,001 sd 957,000,000 32.00%
39 957,000,001 sd 1,405,000,000 33.00%
40 Lebih dari 1,405,000,000 34.00%

TER C = PTKP : K/3 (72 juta)

No Lapisan Penghasilan Bruto (Rp) TER C
1 sampai dengan 6,000,000 0.00%
2 6,000,001 sd 6,950,000 0.25%
3 6,950,001 sd 7,350,000 0.50%
4 7,350,001 sd 7,800,000 0.75%
5 7,800,001 sd 8,850,000 1.00%
6 8,850,001 sd 9,800,000 1.25%
7 9,800,001 sd 10,950,000 1.50%
8 10,950,001 sd 11,200,000 1.75%
9 11,200,001 sd 12,050,000 2.00%
10 12,050,001 sd 12,950,000 3.00%
11 12,950,001 sd 14,150,000 4.00%
12 14,150,001 sd 15,550,000 5.00%
13 15,550,001 sd 17,050,000 6.00%
14 17,050,001 sd 19,500,000 7.00%
15 19,500,001 sd 22,700,000 8.00%
16 22,700,001 sd 26,600,000 9.00%
17 26,600,001 sd 28,100,000 10.00%
18 28,100,001 sd 30,100,000 11.00%
19 30,100,001 sd 32,600,000 12.00%
20 32,600,001 sd 35,400,000 13.00%
21 35,400,001 sd 38,900,000 14.00%
22 38,900,001 sd 43,000,000 15.00%
23 43,000,001 sd 47,400,000 16.00%
24 47,400,001 sd 51,200,000 17.00%
25 51,200,001 sd 55,800,000 18.00%
26 55,800,001 sd 60,400,000 19.00%
27 60,400,001 sd 66,700,000 20.00%
28 66,700,001 sd 74,500,000 21.00%
29 74,500,001 sd 83,200,000 22.00%
30 83,200,001 sd 95,600,000 23.00%
31 95,600,001 sd 110,000,000 24.00%
32 110,000,001 sd 134,000,000 25.00%
33 134,000,001 sd 169,000,000 26.00%
34 169,000,001 sd 221,000,000 27.00%
35 221,000,001 sd 390,000,000 28.00%
36 390,000,001 sd 463,000,000 29.00%
37 463,000,001 sd 561,000,000 30.00%
38 561,000,001 sd 709,000,000 31.00%
39 709,000,001 sd 965,000,000 32.00%
40 965,000,001 sd 1,419,000,000 33.00%
41 Lebih dari 1,419,000,000 34.00%
 TER A = PTKP : TK/0 (54 juta); TK/1 & K/0 (58,5 juta)

No Lapisan Penghasilan Bruto (Rp) TER A

1 sampai dengan 5,400,000 0.00%
2 5,400,001 sd 5,650,000 0.25%
3 5,650,001 sd 5,950,000 0.50%
4 5,950,001 sd 6,300,000 0.75%
5 6,300,001 sd 6,750,000 1.00%
6 6,750,001 sd 7,500,000 1.25%
7 7,500,001 sd 8,550,000 1.50%
8 8,550,001 sd 9,650,000 1.75%
9 9,650,001 sd 10,050,000 2.00%
10 10,050,001 sd 10,350,000 2.25%
11 10,350,001 sd 10,700,000 2.50%
12 10,700,001 sd 11,050,000 3.00%
13 11,050,001 sd 11,600,000 3.50%
14 11,600,001 sd 12,500,000 4.00%
15 12,500,001 sd 13,750,000 5.00%
16 13,750,001 sd 15,100,000 6.00%
17 15,100,001 sd 16,950,000 7.00%
18 16,950,001 sd 19,750,000 8.00%
19 19,750,001 sd 24,150,000 9.00%
20 24,150,001 sd 26,450,000 10.00%
21 26,450,001 sd 28,000,000 11.00%

22 28,000,001 sd 30,050,000 12.00%

23 30,050,001 sd 32,400,000 13.00%
24 32,400,001 sd 35,400,000 14.00%
25 35,400,001 sd 39,100,000 15.00%
26 39,100,001 sd 43,850,000 16.00%
27 43,850,001 sd 47,800,000 17.00%
28 47,800,001 sd 51,400,000 18.00%
29 51,400,001 sd 56,300,000 19.00%
30 56,300,001 sd 62,200,000 20.00%
31 62,200,001 sd 68,600,000 21.00%
32 68,600,001 sd 77,500,000 22.00%
33 77,500,001 sd 89,000,000 23.00%
34 89,000,001 sd 103,000,000 24.00%
35 103,000,001 sd 125,000,000 25.00%
36 125,000,001 sd 157,000,000 26.00%
37 157,000,001 sd 206,000,000 27.00%
38 206,000,001 sd 337,000,000 28.00%
39 337,000,001 sd 454,000,000 29.00%
40 454,000,001 sd 550,000,000 30.00%
41 550,000,001 sd 695,000,000 31.00%
42 695,000,001 sd 910,000,000 32.00%
43 910,000,001 sd 1,400,000,000 33.00%
44 Lebih dari 1,400,000,000 34.00%

TER B = PTKP : TK/2 & K/1 (63 juta); TK/3 & K/2 (67,5 juta)

No Lapisan Penghasilan Bruto (Rp) TER B

1 sampai dengan 6,200,000 0.00%
2 6,200,001 sd 6,500,000 0.25%
3 6,500,001 sd 6,850,000 0.50%
4 6,850,001 sd 7,300,000 0.75%
5 7,300,001 sd 9,200,000 1.00%
6 9,200,001 sd 10,750,000 1.50%
7 10,750,001 sd 11,125,000 2.00%
8 11,125,001 sd 11,600,000 2.50%
9 11,600,001 sd 12,600,000 3.00%
10 12,600,001 sd 13,600,000 4.00%
11 13,600,001 sd 14,950,000 5.00%
12 14,950,001 sd 16,400,000 6.00%
13 16,400,001 sd 18,450,000 7.00%
14 18,450,001 sd 21,850,000 8.00%
15 21,850,001 sd 26,000,000 9.00%
16 26,000,001 sd 27,700,000 10.00%
17 27,700,001 sd 29,350,000 11.00%
18 29,350,001 sd 31,450,000 12.00%
19 31,450,001 sd 33,950,000 13.00%
20 33,950,001 sd 37,100,000 14.00%
21 37,100,001 sd 41,100,000 15.00%
22 41,100,001 sd 45,800,000 16.00%
23 45,800,001 sd 49,500,000 17.00%
24 49,500,001 sd 53,800,000 18.00%
25 53,800,001 sd 58,500,000 19.00%
26 58,500,001 sd 64,000,000 20.00%
27 64,000,001 sd 71,000,000 21.00%
28 71,000,001 sd 80,000,000 22.00%
29 80,000,001 sd 93,000,000 23.00%
30 93,000,001 sd 109,000,000 24.00%
31 109,000,001 sd 129,000,000 25.00%
32 129,000,001 sd 163,000,000 26.00%
33 163,000,001 sd 211,000,000 27.00%
34 211,000,001 sd 374,000,000 28.00%
35 374,000,001 sd 459,000,000 29.00%
36 459,000,001 sd 555,000,000 30.00%
37 555,000,001 sd 704,000,000 31.00%
38 704,000,001 sd 957,000,000 32.00%
39 957,000,001 sd 1,405,000,000 33.00%
40 Lebih dari 1,405,000,000 34.00%

TER C = PTKP : K/3 (72 juta)

No Lapisan Penghasilan Bruto (Rp) TER C
1 sampai dengan 6,000,000 0.00%
2 6,000,001 sd 6,950,000 0.25%
3 6,950,001 sd 7,350,000 0.50%
4 7,350,001 sd 7,800,000 0.75%
5 7,800,001 sd 8,850,000 1.00%
6 8,850,001 sd 9,800,000 1.25%
7 9,800,001 sd 10,950,000 1.50%
8 10,950,001 sd 11,200,000 1.75%
9 11,200,001 sd 12,050,000 2.00%
10 12,050,001 sd 12,950,000 3.00%
11 12,950,001 sd 14,150,000 4.00%
12 14,150,001 sd 15,550,000 5.00%
13 15,550,001 sd 17,050,000 6.00%
14 17,050,001 sd 19,500,000 7.00%
15 19,500,001 sd 22,700,000 8.00%
16 22,700,001 sd 26,600,000 9.00%
17 26,600,001 sd 28,100,000 10.00%
18 28,100,001 sd 30,100,000 11.00%
19 30,100,001 sd 32,600,000 12.00%
20 32,600,001 sd 35,400,000 13.00%
21 35,400,001 sd 38,900,000 14.00%
22 38,900,001 sd 43,000,000 15.00%
23 43,000,001 sd 47,400,000 16.00%
24 47,400,001 sd 51,200,000 17.00%
25 51,200,001 sd 55,800,000 18.00%
26 55,800,001 sd 60,400,000 19.00%
27 60,400,001 sd 66,700,000 20.00%
28 66,700,001 sd 74,500,000 21.00%
29 74,500,001 sd 83,200,000 22.00%
30 83,200,001 sd 95,600,000 23.00%
31 95,600,001 sd 110,000,000 24.00%
32 110,000,001 sd 134,000,000 25.00%
33 134,000,001 sd 169,000,000 26.00%
34 169,000,001 sd 221,000,000 27.00%
35 221,000,001 sd 390,000,000 28.00%
36 390,000,001 sd 463,000,000 29.00%
37 463,000,001 sd 561,000,000 30.00%
38 561,000,001 sd 709,000,000 31.00%
39 709,000,001 sd 965,000,000 32.00%
40 965,000,001 sd 1,419,000,000 33.00%
41 Lebih dari 1,419,000,000 34.00%
 GOLONGAN PTKP RUMUS T
STATUS
VALUE GOLONGAN STATUS WP
WP
TK0 54,000,000 TK0
TK1 58,500,000 A TK1
K0 58,500,000 K0
TK2 63,000,000 TK2
K1 63,000,000 K1
B
TK3 67,500,000 TK3
K2 67,500,000 K2
K3 72,000,000 C K3

Status WP:harus diisi

RUMUS: GOLON

YANG DIISI ADALAH STATUS WP DAN P

RUMUS TARIF
RUMUS TARIF EFEK
STATUS WP

K0

INPUT : STATUS WP & PENGHASILAN B

OUTPUT : KATAGORI PTKP DAN TARIF

TEST (Untuk TER A)

nilai rumus
 13,500,000 5.00%

TEST (Untuk TER B)

nilai rumus
13,500,000 4%
TEST (Untuk TER C)
nilai rumus
13,500,000 4%
 RUMUS TER A & B & C
RUMUS TARIF EFEKTIF
KATEGORI
Penghasilan Bruto TER
A 10,000,000 2.00%
A 13,900,000 6.00%
A 780,000,000 32.00%
B 7,500,000 1.00%
B 750,000,000 32.00%
B 175,000,000 27.00%
B 1,500,000,000 34.00%
C 275,000,000 28.00%

P:harus diisi Pengh.bruto:harus diisi

RUMUS: GOLONGAN PTKP RUMUS: TER A/B/C

ADALAH STATUS WP DAN PENGHASILAN BRUTO

RUMUS TARIF EFEKTIF BULANAN

RUMUS TARIF EFEKTIF KATEGORI A & B & C
RUMUS TARIF EFEKTIF
KATEGORI
Pengh. Bruto TER
A 500,000,000 30.00%

ATUS WP & PENGHASILAN BRUTO

KATAGORI PTKP DAN TARIF EFEKTIF BULANAN
 PT. XXX
Perhitungan PPh 21
Januari-Nov 2024

N
o.
Bulan Nama Karyawan Jabatan Periode kerja Gaji Pokok

Non Gross Up Jan Akhmad1 Direktur Jan-des 85,000,000

Gross Up Jan Akhmad2 Direktur Jan-des 85,000,000
Non Gross Up Jan Billy1 Manager Jan-des 15,000,000
Gross Up Jan Billy2 Manager Jan-des 15,000,000
Non Gross Up Jan Mark1 Supervisor Jan-des 15,000,000
Gross Up Jan Mark2 Supervisor Jan-des 15,000,000
Non Gross Up Jan Leni1 staff Jan-Mei 20,000,000
Gross Up Jan Leni2 staff Jan-Mei 20,000,000
Non Gross Up Jan Rednova1 staff Jan-Okt 6,000,000
Gross Up Jan Rednova2 staff Jan-Okt 6,000,000
Non Gross Up Jan Bayu1 staff Jan-Juni 14,000,000
Gross Up Jan Bayu2 staff Jan-Juni 14,000,000
Non Gross Up Feb Akhmad1 Direktur Jan-des 85,000,000
Gross Up Feb Akhmad2 Direktur Jan-des 85,000,000
Non Gross Up Feb Billy1 Manager Jan-des 15,000,000
Gross Up Feb Billy2 Manager Jan-des 15,000,000
Non Gross Up Feb Mark1 Supervisor Jan-des 15,000,000
Gross Up Feb Mark2 Supervisor Jan-des 15,000,000
Non Gross Up Feb Leni1 staff Jan-Mei 20,000,000
Gross Up Feb Leni2 staff Jan-Mei 20,000,000
Non Gross Up Feb Rednova1 staff Jan-Okt 6,000,000
Gross Up Feb Rednova2 staff Jan-Okt 6,000,000
Non Gross Up Feb Bayu1 staff Jan-Juni 14,000,000
Gross Up Feb Bayu2 staff Jan-Juni 14,000,000
Non Gross Up Mar Akhmad1 Direktur Jan-des 85,000,000
Gross Up Mar Akhmad2 Direktur Jan-des 85,000,000
Non Gross Up Mar Billy1 Manager Jan-des 15,000,000
Gross Up Mar Billy2 Manager Jan-des 15,000,000
Non Gross Up Mar Mark1 Supervisor Jan-des 15,000,000
Gross Up Mar Mark2 Supervisor Jan-des 15,000,000
Non Gross Up Mar Leni1 staff Jan-Mei 20,000,000
Gross Up Mar Leni2 staff Jan-Mei 20,000,000
Non Gross Up Mar Luke1 staff Maret-des 42,000,000
Gross Up Mar Luke2 staff Maret-des 42,000,000
Non Gross Up Mar Rednova1 staff Jan-Okt 6,000,000
Gross Up Mar Rednova2 staff Jan-Okt 6,000,000
Non Gross Up Mar Bayu1 staff Jan-Juni 14,000,000
Gross Up Mar Bayu2 staff Jan-Juni 14,000,000
Non Gross Up Apr Akhmad1 Direktur Jan-des 85,000,000
Gross Up Apr Akhmad2 Direktur Jan-des 85,000,000
Non Gross Up Apr Billy1 Manager Jan-des 15,000,000
Gross Up Apr Billy2 Manager Jan-des 15,000,000
Non Gross Up Apr Mark1 Supervisor Jan-des 15,000,000
Gross Up Apr Mark2 Supervisor Jan-des 15,000,000
Non Gross Up Apr Leni1 staff Jan-Mei 20,000,000
Gross Up Apr Leni2 staff Jan-Mei 20,000,000
Non Gross Up Apr Luke1 staff Maret-des 42,000,000
Gross Up Apr Luke2 staff Maret-des 42,000,000
Non Gross Up Apr Rednova1 staff Jan-Okt 6,000,000
Gross Up Apr Rednova2 staff Jan-Okt 6,000,000
Non Gross Up Apr Bayu1 staff Jan-Juni 14,000,000
Gross Up Apr Bayu2 staff Jan-Juni 14,000,000
Non Gross Up Mei Akhmad1 Direktur Jan-des 85,000,000
 Gross Up Mei Akhmad2 Direktur Jan-des 85,000,000
Non Gross Up Mei Billy1 Manager Jan-des 15,000,000
Gross Up Mei Billy2 Manager Jan-des 15,000,000
Non Gross Up Mei Mark1 Supervisor Jan-des 15,000,000
Gross Up Mei Mark2 Supervisor Jan-des 15,000,000
Non Gross Up Mei Leni1 staff Jan-Mei 20,000,000
Gross Up Mei Leni2 staff Jan-Mei 20,000,000
Non Gross Up Mei Luke1 staff Maret-des 42,000,000
Gross Up Mei Luke2 staff Maret-des 42,000,000
Non Gross Up Mei Rednova1 staff Jan-Okt 6,000,000
Gross Up Mei Rednova2 staff Jan-Okt 6,000,000
Non Gross Up Mei Bayu1 staff Jan-Juni 14,000,000
Gross Up Mei Bayu2 staff Jan-Juni 14,000,000
Non Gross Up Juni Akhmad1 Direktur Jan-des 85,000,000
Gross Up Juni Akhmad2 Direktur Jan-des 85,000,000
Non Gross Up Juni Billy1 Manager Jan-des 15,000,000
Gross Up Juni Billy2 Manager Jan-des 15,000,000
Non Gross Up Juni Mark1 Supervisor Jan-des 15,000,000
Gross Up Juni Mark2 Supervisor Jan-des 15,000,000
Non Gross Up Juni Luke1 staff Maret-des 42,000,000
Gross Up Juni Luke2 staff Maret-des 42,000,000
Non Gross Up Juni Rednova1 staff Jan-Okt 6,000,000
Gross Up Juni Rednova2 staff Jan-Okt 6,000,000
Non Gross Up Juni Munawar1 staff Juni-Des 17,500,000
Gross Up Juni Munawar2 staff Juni-Des 17,500,000
Non Gross Up Juni Bayu1 staff Jan-Juni 14,000,000
Gross Up Juni Bayu2 staff Jan-Juni 14,000,000
Non Gross Up Juli Akhmad1 Direktur Jan-des 85,000,000
Gross Up Juli Akhmad2 Direktur Jan-des 85,000,000
Non Gross Up Juli Billy1 Manager Jan-des 15,000,000
Gross Up Juli Billy2 Manager Jan-des 15,000,000
Non Gross Up Juli Mark1 Supervisor Jan-des 15,000,000
Gross Up Juli Mark2 Supervisor Jan-des 15,000,000
Non Gross Up Juli Luke1 staff Maret-des 42,000,000
Gross Up Juli Luke2 staff Maret-des 42,000,000
Non Gross Up Juli Rednova1 staff Jan-Okt 6,000,000
Gross Up Juli Rednova2 staff Jan-Okt 6,000,000
Non Gross Up Juli Munawar1 staff Juni-Des 17,500,000
Gross Up Juli Munawar2 staff Juni-Des 17,500,000
Non Gross Up Agust Akhmad1 Direktur Jan-des 85,000,000
Gross Up Agust Akhmad2 Direktur Jan-des 85,000,000
Non Gross Up Agust Billy1 Manager Jan-des 15,000,000
Gross Up Agust Billy2 Manager Jan-des 15,000,000
Non Gross Up Agust Mark1 Supervisor Jan-des 15,000,000
Gross Up Agust Mark2 Supervisor Jan-des 15,000,000
Non Gross Up Agust Luke1 staff Maret-des 42,000,000
Gross Up Agust Luke2 staff Maret-des 42,000,000
Non Gross Up Agust Rednova1 staff Jan-Okt 6,000,000
Gross Up Agust Rednova2 staff Jan-Okt 6,000,000
Non Gross Up Agust Munawar1 staff Juni-Des 17,500,000
Gross Up Agust Munawar2 staff Juni-Des 17,500,000
Non Gross Up Sept Akhmad1 Direktur Jan-des 85,000,000
Gross Up Sept Akhmad2 Direktur Jan-des 85,000,000
Non Gross Up Sept Billy1 Manager Jan-des 15,000,000
Gross Up Sept Billy2 Manager Jan-des 15,000,000
Non Gross Up Sept Mark1 Supervisor Jan-des 15,000,000
Gross Up Sept Mark2 Supervisor Jan-des 15,000,000
Non Gross Up Sept Luke1 staff Maret-des 42,000,000
Gross Up Sept Luke2 staff Maret-des 42,000,000
Non Gross Up Sept Rednova1 staff Jan-Okt 6,000,000
Gross Up Sept Rednova2 staff Jan-Okt 6,000,000
Non Gross Up Sept Munawar1 staff Juni-Des 17,500,000
Gross Up Sept Munawar2 staff Juni-Des 17,500,000
Non Gross Up okt Akhmad1 Direktur Jan-des 85,000,000
Gross Up okt Akhmad2 Direktur Jan-des 85,000,000
Non Gross Up okt Billy1 Manager Jan-des 15,000,000
Gross Up okt Billy2 Manager Jan-des 15,000,000
Non Gross Up okt Mark1 Supervisor Jan-des 15,000,000
Gross Up okt Mark2 Supervisor Jan-des 15,000,000
Non Gross Up okt Luke1 staff Maret-des 42,000,000
Gross Up okt Luke2 staff Maret-des 42,000,000
Non Gross Up okt Rednova1 staff Jan-Okt 6,000,000
Gross Up okt Rednova2 staff Jan-Okt 6,000,000
Non Gross Up okt Munawar1 staff Juni-Des 17,500,000
Gross Up okt Munawar2 staff Juni-Des 17,500,000
Non Gross Up Nov Akhmad1 Direktur Jan-des 85,000,000
Gross Up Nov Akhmad2 Direktur Jan-des 85,000,000
Non Gross Up Nov Billy1 Manager Jan-des 15,000,000
Gross Up Nov Billy2 Manager Jan-des 15,000,000
Non Gross Up Nov Mark1 Supervisor Jan-des 15,000,000
Gross Up Nov Mark2 Supervisor Jan-des 15,000,000
Non Gross Up Nov Luke1 staff Maret-des 42,000,000
Gross Up Nov Luke2 staff Maret-des 42,000,000
Non Gross Up Nov Munawar1 staff Juni-Des 17,500,000
Gross Up Nov Munawar2 staff Juni-Des 17,500,000
 Tunjangan
Premi BPJS Iuran JKK Iuran JKM Premi asuransi lainnya
N/K Sewa
Kesehatan 0,24% 0,3% lainnya /Lembur/komisi/
honor, dll
600,000 204,000 255,000 5,000,000
600,000 204,000 255,000 5,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 48,000 60,000 2,000,000
600,000 48,000 60,000 2,000,000
300,000 14,400 18,000 2,000,000
300,000 14,400 18,000 2,000,000
600,000 33,600 42,000 2,000,000
600,000 33,600 42,000 2,000,000
600,000 204,000 255,000 5,000,000
600,000 204,000 255,000 5,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 48,000 60,000 2,000,000
600,000 48,000 60,000 2,000,000
300,000 14,400 18,000 2,000,000
300,000 14,400 18,000 2,000,000
600,000 33,600 42,000 2,000,000
600,000 33,600 42,000 2,000,000
600,000 204,000 255,000 5,000,000
600,000 204,000 255,000 5,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 48,000 60,000 2,000,000
600,000 48,000 60,000 2,000,000
600,000 100,800 126,000 2,000,000
600,000 100,800 126,000 2,000,000
300,000 14,400 18,000 2,000,000
300,000 14,400 18,000 2,000,000
600,000 33,600 42,000 2,000,000
600,000 33,600 42,000 2,000,000
600,000 204,000 255,000 5,000,000
600,000 204,000 255,000 5,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 48,000 60,000 2,000,000
600,000 48,000 60,000 2,000,000
600,000 100,800 126,000 2,000,000
600,000 100,800 126,000 2,000,000
300,000 14,400 18,000 2,000,000
300,000 14,400 18,000 2,000,000
600,000 33,600 42,000 2,000,000
600,000 33,600 42,000 2,000,000
600,000 204,000 255,000 5,000,000
600,000 204,000 255,000 5,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 48,000 60,000 2,000,000
600,000 48,000 60,000 2,000,000
600,000 100,800 126,000 2,000,000
600,000 100,800 126,000 2,000,000
300,000 14,400 18,000 2,000,000
300,000 14,400 18,000 2,000,000
600,000 33,600 42,000 2,000,000
600,000 33,600 42,000 2,000,000
600,000 204,000 255,000 5,000,000
600,000 204,000 255,000 5,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 100,800 126,000 2,000,000
600,000 100,800 126,000 2,000,000
300,000 14,400 18,000 2,000,000
300,000 14,400 18,000 2,000,000
600,000 42,000 52,500 2,000,000
600,000 42,000 52,500 2,000,000
600,000 33,600 42,000 2,000,000
600,000 33,600 42,000 2,000,000
600,000 204,000 255,000 5,000,000
600,000 204,000 255,000 5,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 100,800 126,000 2,000,000
600,000 100,800 126,000 2,000,000
300,000 14,400 18,000 2,000,000
300,000 14,400 18,000 2,000,000
600,000 42,000 52,500 2,000,000
600,000 42,000 52,500 2,000,000
600,000 204,000 255,000 5,000,000
600,000 204,000 255,000 5,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 100,800 126,000 2,000,000
600,000 100,800 126,000 2,000,000
300,000 14,400 18,000 2,000,000
300,000 14,400 18,000 2,000,000
600,000 42,000 52,500 2,000,000
600,000 42,000 52,500 2,000,000
600,000 204,000 255,000 5,000,000
600,000 204,000 255,000 5,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 100,800 126,000 2,000,000
600,000 100,800 126,000 2,000,000
300,000 14,400 18,000 2,000,000
300,000 14,400 18,000 2,000,000
600,000 42,000 52,500 2,000,000
600,000 42,000 52,500 2,000,000
600,000 204,000 255,000 5,000,000
600,000 204,000 255,000 5,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 100,800 126,000 2,000,000
600,000 100,800 126,000 2,000,000
300,000 14,400 18,000 2,000,000
300,000 14,400 18,000 2,000,000
600,000 42,000 52,500 2,000,000
600,000 42,000 52,500 2,000,000
600,000 204,000 255,000 5,000,000
600,000 204,000 255,000 5,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 36,000 45,000 2,000,000
600,000 100,800 126,000 2,000,000
600,000 100,800 126,000 2,000,000
600,000 42,000 52,500 2,000,000
600,000 42,000 52,500 2,000,000
 Nilai
Target Pengh.
Utk Gross Up

BIC Tunjangan THR/Bonus/ Penghasilan

N/K Lainnya Bruto Non
Pajak dll Gross Up

51,827,997
51,827,997
17,681,000
17,681,000
17,681,000
17,681,000
22,708,000
22,708,000
8,332,400
8,332,400
16,675,600
16,675,600
91,059,000
91,059,000
17,681,000
17,681,000
17,681,000
17,681,000
22,708,000
22,708,000
8,332,400
8,332,400
16,675,600
16,675,600
91,059,000
91,059,000
17,681,000
17,681,000
17,681,000
17,681,000
22,708,000
22,708,000
44,826,800
44,826,800
8,332,400
8,332,400
16,675,600
16,675,600
91,059,000
91,059,000
17,681,000
17,681,000
17,681,000
17,681,000
22,708,000
22,708,000
44,826,800
44,826,800
8,332,400
8,332,400
16,675,600
16,675,600
91,059,000
91,059,000
17,681,000
17,681,000
17,681,000
17,681,000
22,708,000
22,708,000
44,826,800
44,826,800
8,332,400
8,332,400
16,675,600
16,675,600
91,059,000
91,059,000
17,681,000
17,681,000
17,681,000
17,681,000
44,826,800
44,826,800
8,332,400
8,332,400
20,194,500
20,194,500
16,675,600
16,675,600
91,059,000
91,059,000
17,681,000
17,681,000
17,681,000
17,681,000
44,826,800
44,826,800
8,332,400
8,332,400
20,194,500
20,194,500
91,059,000
91,059,000
17,681,000
17,681,000
17,681,000
17,681,000
44,826,800
44,826,800
8,332,400
8,332,400
20,194,500
20,194,500
91,059,000
91,059,000
17,681,000
17,681,000
17,681,000
17,681,000
44,826,800
44,826,800
8,332,400
8,332,400
20,194,500
20,194,500
91,059,000
91,059,000
17,681,000
17,681,000
17,681,000
17,681,000
44,826,800
44,826,800
8,332,400
8,332,400
20,194,500
20,194,500
91,059,000
91,059,000
17,681,000
17,681,000
17,681,000
17,681,000
44,826,800
44,826,800
20,194,500
20,194,500
 Tunjangan
Pajak

Penghasilan
N/K tunjangan
Status WP Gol. PTKP Bruto Gross Tarif TER PPh psl 21
PPh 21
Up

TK0 A 51,827,997 19.00% 9,847,319

13,777,062 TK0 A 65,605,059 21.00% 13,777,062
 K3 C 17,681,000 7.00% 1,237,670
1,330,828 K3 C 19,011,828 7.00% 1,330,828
TK3 B 17,681,000 7.00% 1,237,670
1,537,478 TK3 B 19,218,478 8.00% 1,537,478
TK2 B 22,708,000 9.00% 2,043,720
2,245,846 TK2 B 24,953,846 9.00% 2,245,846
TK0 A 8,332,400 1.50% 124,986
126,889 TK0 A 8,459,289 1.50% 126,889
K3 C 16,675,600 6.00% 1,000,536
1,255,153 K3 C 17,930,753 7.00% 1,255,153
K2 B 91,059,000 23.00% 20,943,570
K2 B 91,059,000 23.00% 20,943,570
K3 C 17,681,000 7.00% 1,237,670
K3 C 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK2 B 22,708,000 9.00% 2,043,720
TK2 B 22,708,000 9.00% 2,043,720
TK0 A 8,332,400 1.50% 124,986
TK0 A 8,332,400 1.50% 124,986
K3 C 16,675,600 6.00% 1,000,536
K3 C 16,675,600 6.00% 1,000,536
K2 B 91,059,000 23.00% 20,943,570
K2 B 91,059,000 23.00% 20,943,570
K3 C 17,681,000 7.00% 1,237,670
K3 C 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK2 B 22,708,000 9.00% 2,043,720
TK2 B 22,708,000 9.00% 2,043,720
TK0 A 44,826,800 17.00% 7,620,556
TK0 A 44,826,800 17.00% 7,620,556
K3 C 8,332,400 1.00% 83,324
K3 C 8,332,400 1.00% 83,324
K3 C 16,675,600 6.00% 1,000,536
K3 C 16,675,600 6.00% 1,000,536
K2 B 91,059,000 23.00% 20,943,570
K2 B 91,059,000 23.00% 20,943,570
K3 C 17,681,000 7.00% 1,237,670
K3 C 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK2 B 22,708,000 9.00% 2,043,720
TK2 B 22,708,000 9.00% 2,043,720
TK0 A 44,826,800 17.00% 7,620,556
TK0 A 44,826,800 17.00% 7,620,556
K3 C 8,332,400 1.00% 83,324
K3 C 8,332,400 1.00% 83,324
K3 C 16,675,600 6.00% 1,000,536
K3 C 16,675,600 6.00% 1,000,536
K2 B 91,059,000 23.00% 20,943,570
K2 B 91,059,000 23.00% 20,943,570
K3 C 17,681,000 7.00% 1,237,670
K3 C 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK2 B 22,708,000 9.00% 2,043,720
TK2 B 22,708,000 9.00% 2,043,720
TK0 A 44,826,800 17.00% 7,620,556
TK0 A 44,826,800 17.00% 7,620,556
K3 C 8,332,400 1.00% 83,324
K3 C 8,332,400 1.00% 83,324
K3 C 16,675,600 6.00% 1,000,536
K3 C 16,675,600 6.00% 1,000,536
K2 B 91,059,000 23.00% 20,943,570
K2 B 91,059,000 23.00% 20,943,570
K3 C 17,681,000 7.00% 1,237,670
K3 C 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK2 B 44,826,800 16.00% 7,172,288
TK2 B 44,826,800 16.00% 7,172,288
TK0 A 8,332,400 1.50% 124,986
TK0 A 8,332,400 1.50% 124,986
K3 C 20,194,500 8.00% 1,615,560
K3 C 20,194,500 8.00% 1,615,560
K3 C 16,675,600 6.00% 1,000,536
K3 C 16,675,600 6.00% 1,000,536
K2 B 91,059,000 23.00% 20,943,570
K2 B 91,059,000 23.00% 20,943,570
K3 C 17,681,000 7.00% 1,237,670
K3 C 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK2 B 44,826,800 16.00% 7,172,288
TK2 B 44,826,800 16.00% 7,172,288
TK0 A 8,332,400 1.50% 124,986
TK0 A 8,332,400 1.50% 124,986
K3 C 20,194,500 8.00% 1,615,560
K3 C 20,194,500 8.00% 1,615,560
K2 B 91,059,000 23.00% 20,943,570
K2 B 91,059,000 23.00% 20,943,570
K3 C 17,681,000 7.00% 1,237,670
K3 C 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK2 B 44,826,800 16.00% 7,172,288
TK2 B 44,826,800 16.00% 7,172,288
TK0 A 8,332,400 1.50% 124,986
TK0 A 8,332,400 1.50% 124,986
K3 C 20,194,500 8.00% 1,615,560
K3 C 20,194,500 8.00% 1,615,560
K2 B 91,059,000 23.00% 20,943,570
K2 B 91,059,000 23.00% 20,943,570
K3 C 17,681,000 7.00% 1,237,670
K3 C 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK2 B 44,826,800 16.00% 7,172,288
TK2 B 44,826,800 16.00% 7,172,288
TK0 A 8,332,400 1.50% 124,986
TK0 A 8,332,400 1.50% 124,986
K3 C 20,194,500 8.00% 1,615,560
K3 C 20,194,500 8.00% 1,615,560
K2 B 91,059,000 23.00% 20,943,570
K2 B 91,059,000 23.00% 20,943,570
K3 C 17,681,000 7.00% 1,237,670
K3 C 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK2 B 44,826,800 16.00% 7,172,288
TK2 B 44,826,800 16.00% 7,172,288
TK0 A 8,332,400 1.50% 124,986
TK0 A 8,332,400 1.50% 124,986
K3 C 20,194,500 8.00% 1,615,560
K3 C 20,194,500 8.00% 1,615,560
K2 B 91,059,000 23.00% 20,943,570
K2 B 91,059,000 23.00% 20,943,570
K3 C 17,681,000 7.00% 1,237,670
K3 C 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK3 B 17,681,000 7.00% 1,237,670
TK2 B 44,826,800 16.00% 7,172,288
TK2 B 44,826,800 16.00% 7,172,288
TK0 A 20,194,500 9.00% 1,817,505
TK0 A 20,194,500 9.00% 1,817,505

-
 Nett
Take Home Pay

Non Gross Up
51,827,997 Gross Up Kursor di : "Nett Take Home Pay"
 Non Gross Up Klik : Data
17,681,000 Gross Up klik : What-if Analysis
Non Gross Up Klik : Goal Seek
17,681,000 Gross Up Isi angka pada To value : Nilai Target Penghasilan utk g
Non Gross Up Arahkan kursor ke : Tunjangan Pajak (yang masih koso
22,708,000 Gross Up Program akan bekerja dan akan mengisi secara otoma
Non Gross Up
8,332,400 Gross Up
Non Gross Up
16,675,600 Gross Up
Non Gross Up
70,115,430 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
20,664,280 Gross Up
Non Gross Up
8,207,414 Gross Up
Non Gross Up
15,675,064 Gross Up
Non Gross Up
70,115,430 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
20,664,280 Gross Up
Non Gross Up
37,206,244 Gross Up
Non Gross Up
8,249,076 Gross Up
Non Gross Up
15,675,064 Gross Up
Non Gross Up
70,115,430 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
20,664,280 Gross Up
Non Gross Up
37,206,244 Gross Up
Non Gross Up
8,249,076 Gross Up
Non Gross Up
15,675,064 Gross Up
Non Gross Up
70,115,430 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
20,664,280 Gross Up
Non Gross Up
37,206,244 Gross Up
Non Gross Up
8,249,076 Gross Up
Non Gross Up
15,675,064 Gross Up
Non Gross Up
70,115,430 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
37,654,512 Gross Up
Non Gross Up
8,207,414 Gross Up
Non Gross Up
18,578,940 Gross Up
Non Gross Up
15,675,064 Gross Up
Non Gross Up
70,115,430 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
37,654,512 Gross Up
Non Gross Up
8,207,414 Gross Up
Non Gross Up
18,578,940 Gross Up
Non Gross Up
70,115,430 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
37,654,512 Gross Up
Non Gross Up
8,207,414 Gross Up
Non Gross Up
18,578,940 Gross Up
 Non Gross Up
70,115,430 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
37,654,512 Gross Up
Non Gross Up
8,207,414 Gross Up
Non Gross Up
18,578,940 Gross Up
Non Gross Up
70,115,430 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
37,654,512 Gross Up
Non Gross Up
8,207,414 Gross Up
Non Gross Up
18,578,940 Gross Up
Non Gross Up
70,115,430 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
16,443,330 Gross Up
Non Gross Up
37,654,512 Gross Up
Non Gross Up
18,376,995 Gross Up
Home Pay"
 e : Nilai Target Penghasilan utk gross up
unjangan Pajak (yang masih kosong angkanya)
a dan akan mengisi secara otomatis pada tempat Tunjangan Pajak yang awalnya kosong tsb.
PT. XXX
Perhitungan PPh 21
Januari-Nov 2024

Nama Premi BPJS

No. Bulan Jabatan Periode kerja Gaji Pokok
Karyawan Kesehatan

Jan Akhmad Direktur Jan-des 85,000,000 600000

Jan Billy Manager Jan-des 15,000,000 600000
Jan Mark Supervisor Jan-des 15,000,000 600000
Jan Leni staff Jan-Mei 20,000,000 600000
Jan Rednova staff Jan-Okt 6,000,000 300000
Jan Bayu staff Jan-Juli 14,000,000 600000
Feb Akhmad Direktur Jan-des 85,000,000 600000
Feb Billy Manager Jan-des 15,000,000 600000
Feb Mark Supervisor Jan-des 15,000,000 600000
Feb Leni staff Jan-Mei 20,000,000 600000
Feb Rednova staff Jan-Okt 6,000,000 300000
Feb Bayu staff Jan-Juli 14,000,000 600000
Mar Akhmad Direktur Jan-des 85,000,000 600000
Mar Billy Manager Jan-des 15,000,000 600000
Mar Mark Supervisor Jan-des 15,000,000 600000
Mar Leni staff Jan-Mei 20,000,000 600000
Mar Luke staff Maret-des 42,000,000 600000
Mar Rednova staff Jan-Okt 6,000,000 300000
Mar Bayu staff Jan-Juli 14,000,000 600000
Apr Akhmad Direktur Jan-des 85,000,000 600000
Apr Billy Manager Jan-des 15,000,000 600000
Apr Mark Supervisor Jan-des 15,000,000 600000
Apr Leni staff Jan-Mei 20,000,000 600000
Apr Luke staff Maret-des 42,000,000 600000
Apr Rednova staff Jan-Okt 6,000,000 300000
Apr Bayu staff Jan-Juli 14,000,000 600000
Mei Akhmad Direktur Jan-des 85,000,000 600000
Mei Billy Manager Jan-des 15,000,000 600000
Mei Mark Supervisor Jan-des 15,000,000 600000
Mei Luke staff Maret-des 42,000,000 600000
Mei Rednova staff Jan-Okt 6,000,000 300000
Mei Bayu staff Jan-Juli 14,000,000 600000
Juni Akhmad Direktur Jan-des 85,000,000 600000
Juni Billy Manager Jan-des 15,000,000 600000
Juni Mark Supervisor Jan-des 15,000,000 600000
Juni Luke staff Maret-des 42,000,000 600000
Juni Rednova staff Jan-Okt 6,000,000 300000
 Juni Munawar staff Juni-Des 17,500,000 600000
Juni Bayu staff Jan-Juli 14,000,000 600000
Juli Akhmad Direktur Jan-des 85,000,000 600000
Juli Billy Manager Jan-des 15,000,000 600000
Juli Mark Supervisor Jan-des 15,000,000 600000
Juli Luke staff Maret-des 42,000,000 600000
Juli Rednova staff Jan-Okt 6,000,000 300000
Juli Munawar staff Juni-Des 17,500,000 600000
Agust Akhmad Direktur Jan-des 85,000,000 600000
Agust Billy Manager Jan-des 15,000,000 600000
Agust Mark Supervisor Jan-des 15,000,000 600000
Agust Luke staff Maret-des 42,000,000 600000
Agust Rednova staff Jan-Okt 6,000,000 300000
Agust Munawar staff Juni-Des 17,500,000 600000
Sept Akhmad Direktur Jan-des 85,000,000 600000
Sept Billy Manager Jan-des 15,000,000 600000
Sept Mark Supervisor Jan-des 15,000,000 600000
Sept Luke staff Maret-des 42,000,000 600000
Sept Rednova staff Jan-Okt 6,000,000 300000
Sept Munawar staff Juni-Des 17,500,000 600000
okt Akhmad Direktur Jan-des 85,000,000 600000
okt Billy Manager Jan-des 15,000,000 600000
okt Mark Supervisor Jan-des 15,000,000 600000
okt Luke staff Maret-des 42,000,000 600000
okt Munawar staff Juni-Des 17,500,000 600000
Nov Akhmad Direktur Jan-des 85,000,000 600000
Nov Billy Manager Jan-des 15,000,000 600000
Nov Mark Supervisor Jan-des 15,000,000 600000
Nov Luke staff Maret-des 42,000,000 600000
Nov Munawar staff Juni-Des 17,500,000 600000
 Tunjangan
Iuran JKK Iuran JKM Premi asuransi lainnya
N/K Sewa N/K Lainnya
0,24% 0,3% lainnya /Lembur/komisi/
honor, dll
204,000 255,000 5,000,000 15,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
48,000 60,000 2,000,000
14,400 18,000 2,000,000
33,600 42,000 2,000,000
204,000 255,000 5,000,000
36,000 45,000 2,000,000 10,000,000
36,000 45,000 2,000,000
48,000 60,000 2,000,000
14,400 18,000 2,000,000
33,600 42,000 2,000,000
204,000 255,000 5,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000 5,000,000
48,000 60,000 2,000,000
100,800 126,000 2,000,000
14,400 18,000 2,000,000
33,600 42,000 2,000,000
204,000 255,000 5,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
48,000 60,000 2,000,000
100,800 126,000 2,000,000
14,400 18,000 2,000,000
33,600 42,000 2,000,000
204,000 255,000 5,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
100,800 126,000 2,000,000
14,400 18,000 2,000,000
33,600 42,000 2,000,000
204,000 255,000 5,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
100,800 126,000 2,000,000
14,400 18,000 2,000,000
 42,000 52,500 2,000,000
33,600 42,000 2,000,000
204,000 255,000 5,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
100,800 126,000 2,000,000
14,400 18,000 2,000,000
42,000 52,500 2,000,000
204,000 255,000 5,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
100,800 126,000 2,000,000
14,400 18,000 2,000,000
42,000 52,500 2,000,000
204,000 255,000 5,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
100,800 126,000 2,000,000
14,400 18,000 2,000,000
42,000 52,500 2,000,000
204,000 255,000 5,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
100,800 126,000 2,000,000
42,000 52,500 2,000,000
204,000 255,000 5,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
100,800 126,000 2,000,000
42,000 52,500 2,000,000
BIC Tunjangan THR/Bonus/ Penghasilan
Status WP Gol. PTKP Tarif TER
Pajak dll Bruto

K1 B 106,059,000 24.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK2 B 22,708,000 9.00%
TK0 A 8,332,400 1.50%
K2 B 16,675,600 7.00%
K1 B 91,059,000 23.00%
TK3 B 27,681,000 10.00%
TK3 B 17,681,000 7.00%
TK2 B 22,708,000 9.00%
TK0 A 8,332,400 1.50%
K2 B 16,675,600 7.00%
K1 B 91,059,000 23.00%
TK3 B 17,681,000 7.00%
TK3 B 22,681,000 9.00%
TK2 B 22,708,000 9.00%
TK2 B 44,826,800 16.00%
TK0 A 8,332,400 1.50%
K2 B 16,675,600 7.00%
85,000,000 K1 B 176,059,000 27.00%
15,000,000 TK3 B 32,681,000 13.00%
15,000,000 TK3 B 32,681,000 13.00%
20,000,000 TK2 B 42,708,000 16.00%
7,000,000 TK2 B 51,826,800 18.00%
6,000,000 TK0 A 14,332,400 6.00%
14,000,000 K2 B 30,675,600 12.00%
K1 B 91,059,000 23.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK2 B 44,826,800 16.00%
TK0 A 8,332,400 1.50%
K2 B 16,675,600 7.00%
K1 B 91,059,000 23.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK2 B 44,826,800 16.00%
TK0 A 8,332,400 1.50%
K3 C 20,194,500 8.00%
K2 B 16,675,600 7.00%
K1 B 91,059,000 23.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK2 B 44,826,800 16.00%
TK0 A 8,332,400 1.50%
K3 C 20,194,500 8.00%
K1 B 91,059,000 23.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK2 B 44,826,800 16.00%
TK0 A 8,332,400 1.50%
K3 C 20,194,500 8.00%
K1 B 91,059,000 23.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK2 B 44,826,800 16.00%
TK0 A 8,332,400 1.50%
K3 C 20,194,500 8.00%
K1 B 91,059,000 23.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK2 B 44,826,800 16.00%
K3 C 20,194,500 8.00%
K1 B 91,059,000 23.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK2 B 44,826,800 16.00%
K3 C 20,194,500 8.00%
PPh psl 21 KET

25,454,160
1,237,670
1,237,670
2,043,720
124,986
1,167,292
20,943,570
2,768,100
1,237,670
2,043,720
124,986
1,167,292
20,943,570
1,237,670
2,041,290
2,043,720
7,172,288
124,986
1,167,292
47,535,930
4,248,530
4,248,530
6,833,280
9,328,824
859,944
3,681,072
20,943,570
1,237,670
1,237,670
7,172,288
124,986
1,167,292
20,943,570
1,237,670
1,237,670
7,172,288
124,986
 1,615,560
1,167,292
20,943,570
1,237,670
1,237,670
7,172,288
124,986
1,615,560
20,943,570
1,237,670
1,237,670
7,172,288
124,986
1,615,560
20,943,570
1,237,670
1,237,670
7,172,288
124,986
1,615,560
20,943,570
1,237,670
1,237,670
7,172,288
1,615,560
20,943,570
1,237,670
1,237,670
7,172,288
1,615,560

-
PT. XXX
Perhitungan PPh 21
Januari-Nov 2024

Nama Premi BPJS

No. Bulan Jabatan Periode kerja Gaji Pokok
Karyawan Kesehatan

Jan Akhmad Direktur Jan-des 85,000,000 600000

Feb Akhmad Direktur Jan-des 85,000,000 600000
Mar Akhmad Direktur Jan-des 85,000,000 600000
Apr Akhmad Direktur Jan-des 85,000,000 600000
Mei Akhmad Direktur Jan-des 85,000,000 600000
Juni Akhmad Direktur Jan-des 85,000,000 600000
Juli Akhmad Direktur Jan-des 85,000,000 600000
Agust Akhmad Direktur Jan-des 85,000,000 600000
Sept Akhmad Direktur Jan-des 85,000,000 600000
okt Akhmad Direktur Jan-des 85,000,000 600000
Nov Akhmad Direktur Jan-des 85,000,000 600000

Des Akhmad 85000000 600000

TOTAL 1,020,000,000 7,200,000

 Tunjangan lainnya
Iuran JKK Iuran JKM Premi asuransi
/Lembur/komisi/ N/K Sewa N/K Lainnya
0,24% 0,3% lainnya
honor, dll
204,000 255,000 5,000,000 15,000,000
204,000 255,000 5,000,000
204,000 255,000 5,000,000
204,000 255,000 5,000,000
204,000 255,000 5,000,000
204,000 255,000 5,000,000
204,000 255,000 5,000,000
204,000 255,000 5,000,000
204,000 255,000 5,000,000
204,000 255,000 5,000,000
204,000 255,000 5,000,000

204,000 255,000 5,000,000

2,448,000 3,060,000 - 60,000,000 - 15,000,000

BIC Tunjangan THR/Bonus/ Penghasilan
Status WP Gol. PTKP Tarif TER
Pajak dll Bruto

K1 B 106,059,000 24.00%
K1 B 91,059,000 23.00%
K1 B 91,059,000 23.00%
85,000,000 K1 B 176,059,000 27.00%
K1 B 91,059,000 23.00%
K1 B 91,059,000 23.00%
K1 B 91,059,000 23.00%
K1 B 91,059,000 23.00%
K1 B 91,059,000 23.00%
K1 B 91,059,000 23.00%
K1 B 91,059,000 23.00%

1,101,649,000
91,059,000

- 85,000,000 1,192,708,000
PPh psl 21 KET

25,454,160
20,943,570
20,943,570
47,535,930
20,943,570
20,943,570
20,943,570
20,943,570
20,943,570
20,943,570
20,943,570

261,482,220

261,482,220

-
PT. XXX
Perhitungan PPh 21
Januari-Nov 2024

Nama Premi BPJS

No. Bulan Jabatan Periode kerja Gaji Pokok
Karyawan Kesehatan

Jan Billy Manager Jan-des 15,000,000 600000

Feb Billy Manager Jan-des 15,000,000 600000
Mar Billy Manager Jan-des 15,000,000 600000
Apr Billy Manager Jan-des 15,000,000 600000
Mei Billy Manager Jan-des 15,000,000 600000
Juni Billy Manager Jan-des 15,000,000 600000
Juli Billy Manager Jan-des 15,000,000 600000
Agust Billy Manager Jan-des 15,000,000 600000
Sept Billy Manager Jan-des 15,000,000 600000
okt Billy Manager Jan-des 15,000,000 600000
Nov Billy Manager Jan-des 15,000,000 600000

Des billy Manager Jan-des 15,000,000 600000

TOTAL 180,000,000 7,200,000

 Tunjangan
Iuran JKK Iuran JKM Premi asuransi lainnya
N/K Sewa N/K Lainnya
0,24% 0,3% lainnya /Lembur/komisi/h
onor, dll
36,000 45,000 2,000,000
36,000 45,000 2,000,000 10,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000

36,000 45,000 2,000,000 7,500,000

432,000 540,000 - 24,000,000 - 17,500,000

BIC Tunjangan Penghasilan
THR/Bonus/dll Status WP Gol. PTKP Tarif TER
Pajak Bruto

TK3 B 17,681,000 7.00%

TK3 B 27,681,000 10.00%
TK3 B 17,681,000 7.00%
15,000,000 TK3 B 32,681,000 13.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
219,491,000

25,181,000

- 15,000,000 244,672,000
PPh psl 21 KET

1,237,670
2,768,100
1,237,670
4,248,530
1,237,670
1,237,670
1,237,670
1,237,670
1,237,670
1,237,670
1,237,670
18,155,660

18,155,660

-
PT. XXX
Perhitungan PPh 21
Januari-Nov 2024

Nama Premi BPJS

No. Bulan Jabatan Periode kerja Gaji Pokok
Karyawan Kesehatan

Jan Mark Supervisor Jan-des 15,000,000 600,000

Feb Mark Supervisor Jan-des 15,000,000 600,000
Mar Mark Supervisor Jan-des 15,000,000 600,000
Apr Mark Supervisor Jan-des 15,000,000 600,000
Mei Mark Supervisor Jan-des 15,000,000 600,000
Juni Mark Supervisor Jan-des 15,000,000 600,000
Juli Mark Supervisor Jan-des 15,000,000 600,000
Agust Mark Supervisor Jan-des 15,000,000 600,000
Sept Mark Supervisor Jan-des 15,000,000 600,000
okt Mark Supervisor Jan-des 15,000,000 600,000
Nov Mark Supervisor Jan-des 15,000,000 600,000

Des 15,000,000 600,000

Total 180,000,000 7,200,000

 Tunjangan
Iuran JKK Iuran JKM Premi asuransi lainnya
N/K Sewa N/K Lainnya
0,24% 0,3% lainnya /Lembur/komisi/
honor, dll
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000 5,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000
36,000 45,000 2,000,000

36,000 45,000 1,000,000

432,000 540,000 - 23,000,000 5,000,000 -

BIC Tunjangan Penghasilan
THR/Bonus/dll Status WP Gol. PTKP Tarif TER
Pajak Bruto

TK3 B 17,681,000 7.00%

TK3 B 17,681,000 7.00%
TK3 B 22,681,000 9.00%
15,000,000 TK3 B 32,681,000 13.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
TK3 B 17,681,000 7.00%
214,491,000
16,681,000

- 15,000,000 231,172,000
PPh psl 21 KET

1,237,670
1,237,670
2,041,290
4,248,530
1,237,670
1,237,670
1,237,670
1,237,670
1,237,670
1,237,670
1,237,670
17,428,850
Tarif Pasal 17

17,428,850

-
PT. XXX
Perhitungan PPh 21
Januari-Nov 2024

Nama Premi BPJS

No. Bulan Jabatan Periode kerja Gaji Pokok
Karyawan Kesehatan

Mar Luke staff Maret-des 42,000,000 600000

Apr Luke staff Maret-des 42,000,000 600000
Mei Luke staff Maret-des 42,000,000 600000
Juni Luke staff Maret-des 42,000,000 600000
Juli Luke staff Maret-des 42,000,000 600000
Agust Luke staff Maret-des 42,000,000 600000
Sept Luke staff Maret-des 42,000,000 600000
okt Luke staff Maret-des 42,000,000 600000
Nov Luke staff Maret-des 42,000,000 600000

Des 42,000,000 600,000

TOTAL 420,000,000 6,000,000

 Tunjangan
Iuran JKK Iuran JKM Premi asuransi lainnya
N/K Sewa N/K Lainnya
0,24% 0,3% lainnya /Lembur/komisi
/honor, dll
100,800 126,000 2,000,000
100,800 126,000 2,000,000
100,800 126,000 2,000,000
100,800 126,000 2,000,000
100,800 126,000 2,000,000
100,800 126,000 2,000,000
100,800 126,000 2,000,000
100,800 126,000 2,000,000
100,800 126,000 2,000,000

100,800 126,000 2,000,000 10,000,000

1,008,000 1,260,000 - 20,000,000 - 10,000,000

BIC Tunjangan Penghasilan
THR/Bonus/dll Status WP Gol. PTKP Tarif TER
Pajak Bruto

TK2 B 44,826,800 16.00%

7,000,000 TK2 B 51,826,800 18.00%
TK2 B 44,826,800 16.00%
TK2 B 44,826,800 16.00%
TK2 B 44,826,800 16.00%
TK2 B 44,826,800 16.00%
TK2 B 44,826,800 16.00%
TK2 B 44,826,800 16.00%
TK2 B 44,826,800 16.00%
410,441,200
25,000,000 79,826,800

- 32,000,000 490,268,000
PPh psl 21 KET

7,172,288
9,328,824
7,172,288
7,172,288
7,172,288
7,172,288
7,172,288
7,172,288
7,172,288
66,707,128

66,707,128

-
PT. XXX
Perhitungan PPh 21
Januari-Nov 2024

Nama Premi BPJS

No. Bulan Jabatan Periode kerja Gaji Pokok
Karyawan Kesehatan

Jan Leni staff Jan-Mei 20,000,000 600,000

Feb Leni staff Jan-Mei 20,000,000 600,000
Mar Leni staff Jan-Mei 20,000,000 600,000
Apr Leni staff Jan-Mei 20,000,000 600,000

Mei Leni 20,000,000 600,000

Total 100,000,000 3,000,000
 Tunjangan
Iuran JKK Iuran JKM Premi asuransi lainnya
N/K Sewa N/K Lainnya
0,24% 0,3% lainnya /Lembur/komisi/
honor, dll
48,000 60,000 2,000,000
48,000 60,000 2,000,000
48,000 60,000 2,000,000
48,000 60,000 2,000,000

48,000 60,000 2,000,000

240,000 300,000 - 10,000,000 - -
BIC Tunjangan Penghasilan
THR/Bonus/dll Status WP Gol. PTKP Tarif TER
Pajak Bruto

TK2 B 22,708,000 9.00%

TK2 B 22,708,000 9.00%
TK2 B 22,708,000 9.00%
20,000,000 TK2 B 42,708,000 16.00%

110,832,000
22,708,000
- 20,000,000 133,540,000
PPh psl 21 KET

2,043,720
2,043,720
2,043,720
6,833,280

12,964,440
-
12,964,440

-
PT. XXX
Perhitungan PPh 21
Januari-Nov 2024

Nama Premi BPJS

No. Bulan Jabatan Periode kerja Gaji Pokok
Karyawan Kesehatan

Jan Rednova staff Jan-Okt 6,000,000 300000

Feb Rednova staff Jan-Okt 6,000,000 300000
Mar Rednova staff Jan-Okt 6,000,000 300000
Apr Rednova staff Jan-Okt 6,000,000 300000
Mei Rednova staff Jan-Okt 6,000,000 300000
Juni Rednova staff Jan-Okt 6,000,000 300000
Juli Rednova staff Jan-Okt 6,000,000 300000
Agust Rednova staff Jan-Okt 6,000,000 300000
Sept Rednova staff Jan-Okt 6,000,000 300000

Okt Rednova staff Jan-Okt 6,000,000 300000

Total 60,000,000 3,000,000

 Tunjangan
Iuran JKK Iuran JKM Premi asuransi lainnya
N/K Sewa N/K Lainnya
0,24% 0,3% lainnya /Lembur/komisi/
honor, dll
14,400 18,000 2,000,000
14,400 18,000 2,000,000
14,400 18,000 2,000,000
14,400 18,000 2,000,000
14,400 18,000 2,000,000
14,400 18,000 2,000,000
14,400 18,000 2,000,000
14,400 18,000 2,000,000
14,400 18,000 2,000,000

14,400 18,000 2,000,000

144,000 180,000 - 20,000,000 - -

BIC Tunjangan Penghasilan
THR/Bonus/dll Status WP Gol. PTKP Tarif TER
Pajak Bruto

TK0 A 8,332,400 1.50%

TK0 A 8,332,400 1.50%
TK0 A 8,332,400 1.50%
6,000,000 TK0 A 14,332,400 6.00%
TK0 A 8,332,400 1.50%
TK0 A 8,332,400 1.50%
TK0 A 8,332,400 1.50%
TK0 A 8,332,400 1.50%
TK0 A 8,332,400 1.50%

8,332,400

- 6,000,000 89,324,000
PPh psl 21 KET

124,986
124,986
124,986
859,944
124,986
124,986
124,986
124,986
124,986

1,859,832

-
PT. XXX
Perhitungan PPh 21
Januari-Nov 2024

Nama Premi BPJS

No. Bulan Jabatan Periode kerja Gaji Pokok
Karyawan Kesehatan

Jan Rednova staff Jan-Okt 6,000,000 300000

Jan Bayu staff Jan-Juni 14,000,000 600000
Feb Bayu staff Jan-Juni 14,000,000 600000
Mar Bayu staff Jan-Juni 14,000,000 600000
Apr Bayu staff Jan-Juni 14,000,000 600000
Mei Bayu staff Jan-Juni 14,000,000 600000
Juni Bayu staff Jan-Juni 14,000,000 600000

Juli Bayu staff Jan-Juni 14,000,000 600000

Total 98,000,000 4,200,000
 Tunjangan
Iuran JKK Iuran JKM Premi asuransi lainnya
N/K Sewa N/K Lainnya
0,24% 0,3% lainnya /Lembur/komisi/
honor, dll
14,400 18,000 2,000,000
33,600 42,000 2,000,000
33,600 42,000 2,000,000
33,600 42,000 2,000,000
33,600 42,000 2,000,000
33,600 42,000 2,000,000
33,600 42,000 2,000,000

33,600 42,000 2,000,000

235,200 294,000 - 14,000,000 - -
BIC Tunjangan Penghasilan
THR/Bonus/dll Status WP Gol. PTKP Tarif TER
Pajak Bruto

TK0 A 8,332,400 1.50%

K2 B 16,675,600 7.00%
K2 B 16,675,600 7.00%
K2 B 16,675,600 7.00%
14,000,000 K2 B 30,675,600 12.00%
K2 B 16,675,600 7.00%
K2 B 16,675,600 7.00%

114,053,600
16,675,600
- 14,000,000 130,729,200
PPh psl 21 KET

124,986
1,167,292
1,167,292
1,167,292
3,681,072
1,167,292
1,167,292

9,517,532

9,517,532

-
PT. XXX
Perhitungan PPh 21
Januari-Nov 2024

Nama Premi BPJS

No. Bulan Jabatan Periode kerja Gaji Pokok
Karyawan Kesehatan

Juni Munawar staff Juni-Des 17,500,000 600000

Juli Munawar staff Juni-Des 17,500,000 600000
Agust Munawar staff Juni-Des 17,500,000 600000
Sept Munawar staff Juni-Des 17,500,000 600000
okt Munawar staff Juni-Des 17,500,000 600000
Nov Munawar staff Juni-Des 17,500,000 600000

Des Munawar 17,500,000 600000

Total 122,500,000 4,200,000

 Tunjangan
Iuran JKK Iuran JKM Premi asuransi lainnya
N/K Sewa N/K Lainnya
0,24% 0,3% lainnya /Lembur/komisi/h
onor, dll
42,000 52,500 2,000,000
42,000 52,500 2,000,000
42,000 52,500 2,000,000
42,000 52,500 2,000,000
42,000 52,500 2,000,000
42,000 52,500 2,000,000

42,000 52,500 2,000,000

294,000 367,500 - 14,000,000 - -

BIC Tunjangan Penghasilan
THR/Bonus/dll Status WP Gol. PTKP Tarif TER
Pajak Bruto

K3 C 20,194,500 8.00%
K3 C 20,194,500 8.00%
K3 C 20,194,500 8.00%
K3 C 20,194,500 8.00%
K3 C 20,194,500 8.00%
K3 C 20,194,500 8.00%
121,167,000
20,194,500

- - 141,361,500
PPh psl 21 KET

1,615,560
1,615,560
1,615,560
1,615,560
1,615,560
1,615,560
9,693,360

9,693,360

-
A. Penghitungan PPh Pasal 21 atas Pegawai Tetap
Yang Menerima/Memperoleh Penghasilan Dalam Satu Tahun Pajak

Contoh 1 :
Tn. Akhmad bekerja pada PT. CI yang bergerak di industri pengecoran besi /baja
Tn Akhmad bekerja dari bulan Januari sd Des 2024

PENGHITUNGAN PPH PSL 21 MASA DESEMBER 2024

A. Metode Gross
Status K1
Masa kerja 12

a. Penghasilan
Penghasilan Bruto 1,192,708,000
Tunjangan Pajak
Penghasilan Bruto setahun 1,192,708,000

b. Pengurangan
Biaya Jabatan 5% 6,000,000
JHT 2% 20,400,000
Sub-total Pengurang 26,400,000

c. Penghitungan PPh Ps. 21

Penghasilan Netto setahun 1,166,308,000

PTKP Setahun 63,000,000

Penghasilan Kena Pajak Setahun 1,103,308,000

PPh Terutang Setahun 274,992,400

Kredit Pajak (Jan-Nov) 261,482,220
Kurang Bayar Masa Des 2024 13,510,180

NETT TAKE HOME PAY 917,715,600

UU PPh, PP no. 94 /2010 dan PER 31/pj/2012 tidak mengenal istilah gross up (diganti per 16/pj/2016). Namun metode ini seolah-o
perhitungan tunjangan PPh pasal 21 secara gross up justru di fasilitasi di e-spt pph pasal 21. Ada fitur gross up.
1. ada tunjangan pajak diberikan tapi tidak di gross up
2. ada tunjangan pajak dengan di gross up
hun Pajak

esi /baja

B. Metode Gross Up C. Metode Nett

K1 K1
12 12

1,192,708,000 1,192,708,000 Langkah-langkah:

392,845,900 1. Kursor di : "Nett Take Home Pay"
1,585,553,900 1,192,708,000 2. Klik : Data
3. Klik : What-if Analysis
4. Klik : Goal Seek
6,000,000 6,000,000 5. Isi angka pada To value: " Penghasilan Bruto"
20,400,000 20,400,000 6. Arahkan kursor ke : Tunjangan Pajak (yang masih
26,400,000 26,400,000 Maka,
Program akan bekerja dan akan mengisi secara ot

1,559,153,900 1,166,308,000

63,000,000 63,000,000
1,496,153,000 1,103,308,000

392,845,900 274,992,400
261,482,220 261,482,220
131,363,680 13,510,180

1,192,708,000 917,715,600

6). Namun metode ini seolah-olah direstui DJP

TAX SAVING:
1. Selisih total cashout Rp. 226,262
2. Beban PPh psl 21 di metode Net tidak dapat dibiayakan
Rp. 1,282,150 (negative list)
3. Total penghematan yaitu :
Metode Net
19,963,150 Beban gaji & tunj.
1,282,150 Beban PPh ps.21
21,245,300

Tax Saving PPh 21

ake Home Pay"

lue: " Penghasilan Bruto"

: Tunjangan Pajak (yang masih kosong angkanya), klik ok

rja dan akan mengisi secara otomatis pada tempat Tunjangan Pajak yang awalnya kosong tsb.
A. Penghitungan PPh Pasal 21 atas Pegawai Tetap
Yang Menerima/Memperoleh Penghasilan Dalam Satu Tahun Pajak

Contoh 1 :
Tn. BILLY bekerja pada PT. CI yang bergerak di industri pengecoran besi /baja
Tn BILLY bekerja dari bulan Januari sd Des 2024

PENGHITUNGAN PPH PSL 21 MASA DESEMBER 2024

A. Metode Gross
Status TK3
Masa kerja 12

a. Penghasilan
Penghasilan Bruto 244,672,000
Tunjangan Pajak
Penghasilan Bruto setahun 244,672,000

b. Pengurangan
Biaya Jabatan 5% 6,000,000
JHT 2% 3,600,000
Sub-total Pengurang 9,600,000

c. Penghitungan PPh Ps. 21

Penghasilan Netto setahun 235,072,000

PTKP Setahun 67,500,000

Penghasilan Kena Pajak Setahun 167,572,000

PPh Terutang Setahun 19,135,800

PPh psl 21 yang telah dipotong Jan-Nov"24 18,155,660
Kurang Bayar Masa Des 2024 980,140

NETT TAKE HOME PAY 225,536,200

UU PPh, PP no. 94 /2010 dan PER 31/pj/2012 tidak mengenal istilah gross up (diganti per 16/pj/2016). Namun metode ini seolah-o
perhitungan tunjangan PPh pasal 21 secara gross up justru di fasilitasi di e-spt pph pasal 21. Ada fitur gross up.
1. ada tunjangan pajak diberikan tapi tidak di gross up
2. ada tunjangan pajak dengan di gross up
hun Pajak

B. Metode Gross Up C. Metode Nett

TK3 TK3 1. Arahkan kursor ke Net Take home pay
12 12 2. Klik : Data
3. klik : What-if Analysis
4. Klik : Goal Seek
244,672,000 244,672,000 5. Isi angka pada To value: " Penghasilan Bruto"
22,512,600 6. Arahkan kursor ke : Tunjangan Pajak (yang masih ko
267,184,600 244,672,000 7. Maka, Program akan bekerja dan akan mengisi secara otom

6,000,000 6,000,000
3,600,000 3,600,000
9,600,000 9,600,000

257,584,600 235,072,000

67,500,000 67,500,000
190,084,000 167,572,000

22,512,600 19,135,800
18,155,660 18,155,660
4,356,940 980,140

244,672,000 225,536,200

6). Namun metode ini seolah-olah direstui DJP

TAX SAVING:
1. Selisih total cashout Rp. 226,262
2. Beban PPh psl 21 di metode Net tidak dapat dibiayakan
Rp. 1,282,150 (negative list)
3. Total penghematan yaitu :
Metode Net Metode gross up
19,963,150 20,189,412 Beban gaji & tunj.
1,282,150 - Beban PPh ps.21
21,245,300 20,189,412

Tax Saving PPh 21 1,055,888

ke home pay

nghasilan Bruto"
ngan Pajak (yang masih kosong angkanya), klik ok
a dan akan mengisi secara otomatis pada tempat Tunjangan Pajak yang awalnya kosong tsb.
Beban gaji & tunj.
Beban PPh ps.21
A. Penghitungan PPh Pasal 21 atas Pegawai Tetap
Yang Menerima/Memperoleh Penghasilan Dalam Satu Tahun Pajak

Contoh 1 :
Tn. Mark bekerja pada PT. CI yang bergerak di industri pengecoran besi /baja
Tn Mark bekerja dari bulan Januari sd Des 2024

PENGHITUNGAN PPH PSL 21 MASA DESEMBER 2024

A. Metode Gross
Status K3
Masa kerja 12

a. Penghasilan
Penghasilan Bruto setahun 231,172,000
Tunjangan Pajak
Penghasilan Bruto setahun 231,172,000

b. Pengurangan
Biaya Jabatan 5% 6,000,000
JHT 2% 3,600,000
Sub-total Pengurang 9,600,000

c. Penghitungan PPh Ps. 21

Penghasilan Netto setahun 221,572,000

PTKP Setahun 72,000,000

Penghasilan Kena Pajak Setahun 149,572,000

PPh Terutang Setahun 16,435,800

Kredit Pajak (Jan-Nov) 17,428,850
Kurang Bayar Masa Des 2024 - 993,050

NETT TAKE HOME PAY 214,736,200

UU PPh, PP no. 94 /2010 dan PER 31/pj/2012 tidak mengenal istilah gross up (diganti per 16/pj/2016). Namun metode ini seolah-o
perhitungan tunjangan PPh pasal 21 secara gross up justru di fasilitasi di e-spt pph pasal 21. Ada fitur gross up.
1. ada tunjangan pajak diberikan tapi tidak di gross up
2. ada tunjangan pajak dengan di gross up
hun Pajak

B. Metode Gross Up C. Metode Nett

K3 K3 1. Arahkan kursor ke Net Take home pay
12 12 2. Klik : Data
3. klik : What-if Analysis
4. Klik : Goal Seek
231,172,000 231,172,000 5. Isi angka pada To value: " Penghasilan Bruto"
19,336,200 6. Arahkan kursor ke : Tunjangan Pajak (yang masih kosong a
250,508,200 231,172,000 7. Maka, Program akan bekerja dan akan mengisi secara otomatis pad

6,000,000 6,000,000
3,600,000 3,600,000
9,600,000 9,600,000

240,908,200 221,572,000

72,000,000 72,000,000
168,908,000 149,572,000

19,336,200 16,435,800
17,428,850 17,428,850
1,907,350 - 993,050

231,172,000 214,736,200

6). Namun metode ini seolah-olah direstui DJP

TAX SAVING:
1. Selisih total cashout Rp. 226,262
2. Beban PPh psl 21 di metode Net tidak dapat dibiayakan
Rp. 1,282,150 (negative list)
3. Total penghematan yaitu :
Metode Net Metode gross up
19,963,150 20,189,412 Beban gaji & tunj.
1,282,150 - Beban PPh ps.21
21,245,300 20,189,412

Tax Saving PPh 21 1,055,888

k (yang masih kosong angkanya), klik ok
mengisi secara otomatis pada tempat Tunjangan Pajak yang awalnya kosong tsb.
B Contoh 4. pegawai pindah tugas dalam tahun berjalan

Nn. Leni ditugaskan PT. CI untuk ditempatkan di cabang perusahaan mulai 1 Juni 2024
Masa Pajak terakhir adalah bulan MEI 2024
A. METODE NET/GROSS
Status TK2
Masa kerja 5

a. Penghasilan
Penghasilan Bruto 133,540,000
Tunjangan Pajak -
Penghasilan Bruto setahun 133,540,000

b. Pengurangan
Biaya Jabatan 5% 2,500,000
JHT 2% 2,000,000
Sub-total Pengurang 4,500,000

c. Penghitungan PPh Ps. 21

Penghasilan Neto 5 bulan 129,040,000
Penghasilan Neto disetahunkan 309,696,000

PTKP Setahun 63,000,000

Penghasilan Kena Pajak 246,696,000

PPh ps 21 setahun 31,004,400

PPh ps. 21 terhutang Jan-Mei'24 12,918,500

PPh ps.21 yg sudah dipotong (Jan-Apr'24) 12,964,440

PPh ps. 21 kurang (lebih) dipotong (45,940)

NET TAKE HOME PAY

haan mulai 1 Juni 2024

DE NET/GROSS B. METODE GROSS UP

TK2
5
Langkah-langkah:
1. Kursor di : "Nett Take Home Pay"
133,540,000 2. Klik : Data
17,041,042 3. Klik : What-if Analysis
150,581,042 4. Klik : Goal Seek
5. Isi angka pada To value: " Penghasilan Bruto"
6. Arahkan kursor ke : Tunjangan Pajak (yang masih kosong
2,500,000 Maka,
2,000,000 Program akan bekerja dan akan mengisi secara otomatis p
4,500,000

146,081,042
350,594,500

63,000,000
287,594,000

40,898,500
17,041,042

12,964,440

4,076,602

133,540,000
ak (yang masih kosong angkanya), klik ok

ngisi secara otomatis pada tempat Tunjangan Pajak yang awalnya kosong tsb.
C. Penghitungan Pajak Penghasilan Pasal 21 atas Pegawai Tetap yang
kewajiban pajak subjektifnya sebagai subjek pajak dalam negeri
dimulai setelah awal Tahun Pajak dan mulai bekerja pada tahun
berjalan

Contoh 5:
Mr. Luke warga negara asing yang mulai bekerja pada bulan Maret 2024

A. METODE NET/GROSS
Status TK2
Masa kerja 10

a. Penghasilan
Penghasilan Bruto 490,268,000
Tunjangan Pajak -
Penghasilan Bruto setahun 490,268,000

b. Pengurangan
Biaya Jabatan 5% 5,000,000
JHT 2% 8,400,000
Sub-total Pengurang 13,400,000

c. Penghitungan PPh Ps. 21

Penghasilan Neto 10 bulan 476,868,000
Penghasilan Neto disetahunkan 572,241,600

PTKP Setahun 63,000,000

Penghasilan Kena Pajak 509,241,000

PPh ps 21 setahun 96,772,300

PPh ps. 21 terhutang Maret-Des'24 80,643,583

PPh ps.21 yg sudah dipotong Mar-Nov'24 66,707,128

PPh ps. 21 kurang (lebih) dipotong 13,936,455

NET TAKE HOME PAY

i Tetap yang
m negeri
da tahun

DE NET/GROSS B. METODE GROSS UP

TK2
10

Langkah-langkah:
490,268,000 1. Kursor di : "Nett Take Home Pay"
115,205,083 2. Klik : Data
605,473,083 3. Klik : What-if Analysis
4. Klik : Goal Seek
5. Isi angka pada To value: " Penghasilan Bruto"
5,000,000 6. Arahkan kursor ke : Tunjangan Pajak (yang masih kosong
8,400,000 Maka,
13,400,000 Program akan bekerja dan akan mengisi secara otomatis p

592,073,083
710,487,700

63,000,000
647,487,000

138,246,100
115,205,083

66,707,128

48,497,955

490,268,000
ak (yang masih kosong angkanya), klik ok

ngisi secara otomatis pada tempat Tunjangan Pajak yang awalnya kosong tsb.
D. Contoh 5. Kewajiban subjektif berakhir di periode berjalan

Rednova meninggal di akhir Oktober 2024

Masa Pajak terakhir adalan bulan Oktober 2024
A. METODE NET/GROSS
Status TK0
Masa kerja 10

a. Penghasilan
Penghasilan Bruto seb.tunj.pajak 89,324,000
Tunjangan Pajak -
Penghasilan Bruto setahun 89,324,000

b. Pengurangan
Biaya Jabatan 5% 4,466,200
JHT 2% 1,200,000
Sub-total Pengurang 5,666,200

c. Penghitungan PPh Ps. 21

Penghasilan Neto 10 bulan 83,657,800
Penghasilan Neto disetahunkan 100,389,360

PTKP Setahun 54,000,000

Penghasilan Kena Pajak 46,389,000

PPh ps 21 setahun 2,319,450

PPh ps. 21 terhutang Jan-Okt'24 1,932,875

PPh ps.21 yg sudah dipotong Jan-Sept'24 1,859,832

PPh ps. 21 kurang (lebih) dipotong 73,043

NET TAKE HOME PAY

DE NET/GROSS B. METODE GROSS UP
TK0
10

Langkah-langkah:
89,324,000 1. Kursor di : "Nett Take Home Pay"
2,029,250 2. Klik : Data
91,353,250 3. Klik : What-if Analysis
4. Klik : Goal Seek
5. Isi angka pada To value: " Penghasilan Bruto Setahun"
4,567,663 6. Arahkan kursor ke : Tunjangan Pajak (yang masih kosong
1,200,000 Maka,
5,767,663 Program akan bekerja dan akan mengisi secara otomatis p

85,585,588
102,702,705

54,000,000
48,702,000

2,435,100
2,029,250

1,859,832

169,418

89,324,000
Bruto Setahun"
ak (yang masih kosong angkanya), klik ok

ngisi secara otomatis pada tempat Tunjangan Pajak yang awalnya kosong tsb.
E. Pegawai Tetap yang yang kewajiban pajak subjektifnya
sebagai subjek pajak dalam negeri sudah ada sejak awal tahun kalender, tetapi baru beker

Contoh 7:
Munawar baru bergabung bekerja di PT. Corrpro pada bulan Juni 2024
Perhitungan PPh psl 21 pada masa pajak terakhir yaitu bulan Desember 2024 sebagai berikut:

A. Metode Gross/Net
Status K3
Masa kerja 7

a. Penghasilan
Penghasilan Bruto setahun 141,361,500
Tunjangan Pajak
Penghasilan Bruto setahun 141,361,500

b. Pengurangan
Biaya Jabatan 5% 3,500,000
JHT 2% 2,450,000
Sub-total Pengurang 5,950,000

c. Penghitungan PPh Ps. 21

Penghasilan Netto setahun (Jun-Des'24) 135,411,500

PTKP Setahun 72,000,000

Penghasilan Kena Pajak Setahun 63,411,000

PPh Terutang Setahun 3,511,650

Pph psl 21 yang sudah dipotong Juni-Nov'24 9,693,360
Kurang Bayar (lebih bayar) Masa Des 2024 - 6,181,710

NETT TAKE HOME PAY 137,849,850

UU PPh, PP no. 94 /2010 dan PER 31/pj/2012 tidak mengenal istilah gross up (diganti per 16/pj/2016). Namun metode ini seolah-o
perhitungan tunjangan PPh pasal 21 secara gross up justru di fasilitasi di e-spt pph pasal 21. Ada fitur gross up.
1. ada tunjangan pajak diberikan tapi tidak di gross up
2. ada tunjangan pajak dengan di gross up
der, tetapi baru bekerja pada pertengahan tahun

gai berikut:

B. Metode Gross Up
K3
7

141,361,500 Langkah-langkah:
4,131,300 1. Kursor di : "Nett Take Home Pay"
145,492,800 2. Klik : Data
3. Klik : What-if Analysis
4. Klik : Goal Seek
3,500,000 5. Isi angka pada To value: " Penghasilan Bruto Setahun"
2,450,000 6. Arahkan kursor ke : Tunjangan Pajak (yang masih kosong angkanya), klik ok
5,950,000 Maka,
Program akan bekerja dan akan mengisi secara otomatis pada tempat Tunjangan Pajak y

139,542,800

72,000,000
67,542,000

4,131,300
9,693,360
- 5,562,060

141,361,500

6). Namun metode ini seolah-olah direstui DJP

TAX SAVING:
1. Selisih total cashout Rp. 226,262
2. Beban PPh psl 21 di metode Net tidak dapat dibiayakan
Rp. 1,282,150 (negative list)
3. Total penghematan yaitu :
Metode gross up
20,189,412 Beban gaji & tunj.
- Beban PPh ps.21
20,189,412

#REF!
ng angkanya), klik ok

pada tempat Tunjangan Pajak yang awalnya kosong tsb.

F. Penghitungan Pajak Penghasilan Pasal 21 atas Pegawai Tetap yang
Masih Memiliki Kewajiban Pajak Subjektif saat Berhenti Bekerja
pada Tahun Berjalan

Contoh 7:
Bayu berhenti bekerja pada PT. Corrpro terhitung 1 Agustus 2024
Perhitungan PPh psl 21 pada masa pajak terakhir yaitu bulan Juli 2024 sebagai berikut:

A. Metode Gross/Net
Status K2
Masa kerja 7

a. Penghasilan
Penghasilan Bruto setahun 130,729,200
Tunjangan Pajak
Penghasilan Bruto setahun 130,729,200

b. Pengurangan
Biaya Jabatan 5% 3,500,000
JHT 2% 1,960,000
Sub-total Pengurang 5,460,000

c. Penghitungan PPh Ps. 21

Penghasilan Netto setahun (Jan-Juli'24) 125,269,200

PTKP Setahun 67,500,000

Penghasilan Kena Pajak Setahun 57,769,000

PPh Terutang Setahun 2,888,450

Pph psl 21 yang sudah dipotong Jan-Juni'24 9,517,532
Kurang Bayar (lebih bayar) Masa Juli'24 - 6,629,082

NETT TAKE HOME PAY 127,840,750

B. Metode Gross Up
K2
7

130,729,200 Langkah-langkah:
3,135,600 1. Kursor di : "Nett Take Home Pay"
133,864,800 2. Klik : Data
3. Klik : What-if Analysis
4. Klik : Goal Seek
3,500,000 5. Isi angka pada To value: " Penghasilan Bruto Setahun"
1,960,000 6. Arahkan kursor ke : Tunjangan Pajak (yang masih kosong angkanya), klik ok
5,460,000 Maka,
Program akan bekerja dan akan mengisi secara otomatis pada tempat Tunjangan Pajak y

128,404,800

67,500,000
60,904,000

3,135,600
9,517,532
- 6,381,932

130,729,200
TAX SAVING:
1. Selisih total cashout Rp. 226,262
2. Beban PPh psl 21 di metode Net tidak dapat dibiayakan
Rp. 1,282,150 (negative list)
3. Total penghematan yaitu :
Metode gross up
20,189,412 Beban gaji & tunj.
- Beban PPh ps.21
20,189,412

#REF!
ng angkanya), klik ok

pada tempat Tunjangan Pajak yang awalnya kosong tsb.

 PT. CI
INDUSTRI PENGECORAN BESI BAJA
MASA DESEMBER 2024
METODE GROSS /NET

PERIODE KERJA
MASA
NAMA Periode BULAN BULAN KERJA STATUS
Kerja MASUK KELUAR (BULAN)

Contoh 1 Akhmad Jan-Des 1 12 12 K1

cotnoh 2 Billy Jan-Des 1 12 12 TK3
Contoh 3 Mark Jan-Des 1 12 12 K3
contoh 4 Leni Jan-Mei 1 5 5 TK2
Contoh 5 Luke Maret - Des 3 12 10 TK2
Contoh 6 Rednova Jan - Okt 1 10 10 TK0
Contoh 7 Munawar Juni - Des 6 12 7 K3
Contoh 8 Bayu Jan - Juli 1 7 7 K2

Note :
Font Italic maka Total penghasilan neto disetahunkan
 A. PENGHASILAN SETAHUN
BPJS Tenaga Kerja Tunjangan lain
Gaji BPJS Premi JKK Premi JKM Premi As Lembur/komisi/
Pokok kesehatan 0.24% 0.30% Lainnya Honor dll

1,020,000,000 7,200,000 2,448,000 3,060,000 - 60,000,000

180,000,000 7,200,000 432,000 540,000 - 24,000,000
180,000,000 7,200,000 432,000 540,000 - 23,000,000
100,000,000 3,000,000 240,000 300,000 - 10,000,000
420,000,000 6,000,000 1,008,000 1,260,000 - 20,000,000
60,000,000 3,000,000 144,000 180,000 - 20,000,000
122,500,000 4,200,000 294,000 367,500 - 14,000,000
98,000,000 4,200,000 235,200 294,000 - 14,000,000
- - -
- - -
- - -
- - -
- - -
- - -

2,180,500,000 42,000,000 5,233,200 6,541,500 - 185,000,000

SETAHUN
N/K N/K BIC PENGHASILAN
Sewa Lainnya Tunjangan THR/BONUS BRUTO
Pajak DLL

- 15,000,000 - 85,000,000 1,192,708,000

- 17,500,000 - 15,000,000 244,672,000
5,000,000 - - 15,000,000 231,172,000
- - - 20,000,000 133,540,000
- 10,000,000 - 32,000,000 490,268,000
- - - 6,000,000 89,324,000
- - - - 141,361,500
- - - 14,000,000 130,729,200

5,000,000 42,500,000 - 187,000,000 2,653,774,700

 B. PENGURANGAN
Gross Up JUMLAH
TUNJANGAN PENGHASILAN BRUTO BIAYA IURAN PENSIUN
PAJAK Stlh TUNJ. (Jika ada) JABATAN 2%

1,192,708,000 6,000,000 20,400,000

244,672,000 6,000,000 3,600,000
231,172,000 6,000,000 3,600,000
133,540,000 2,500,000 2,000,000
490,268,000 5,000,000 8,400,000
89,324,000 4,466,200 1,200,000
141,361,500 3,500,000 2,450,000
130,729,200 3,500,000 1,960,000
- - -
- - -
- - -
- - -
- - -
- - -
-
- 2,653,774,700 36,966,200 43,610,000
ENGURANGAN C. PENGHITUNGAN P
JUMLAH PENGHASILAN TOTAL PENGH. NETO
JUMLAH PENGHASILAN NETO MASA SETAHUN/ PTKP
PENGURANGAN NETO SEBELUMNYA DISETAHUNKAN

26,400,000 1,166,308,000 1,166,308,000 63,000,000

9,600,000 235,072,000 235,072,000 67,500,000
9,600,000 221,572,000 221,572,000 72,000,000
4,500,000 129,040,000 309,696,000 63,000,000
13,400,000 476,868,000 - 572,241,600 63,000,000
5,666,200 83,657,800 100,389,360 54,000,000
5,950,000 135,411,500 135,411,500 72,000,000
5,460,000 125,269,200 125,269,200 67,500,000
- - -
- - -
- - -
- - -
- - -
- - -

80,576,200 2,573,198,500 - 2,865,959,660 522,000,000

C. PENGHITUNGAN PPH PS. 21
PhKP SETAHUN/ PPH 21 PPH Pasal 21 PPH PS. 21 YANG KURANG
DISETAHUNKAN SETAHUN/ TERHUTANG DIPOTONG & DIBAYAR (LEBIH)
(Pembulatan) DISETAHUNKAN (Form 1721-A1) MASA SEBELUMNYA BAYAR PS.21

1,103,308,000 274,992,400 274,992,400 261,482,220 13,510,180

167,572,000 19,135,800 19,135,800 18,155,660 980,140
149,572,000 16,435,800 16,435,800 17,428,850 - 993,050
246,696,000 31,004,400 12,918,500 12,964,440 - 45,940
509,241,000 96,772,300 80,643,583 66,707,128 13,936,455
46,389,000 2,319,450 1,932,875 1,859,832 73,043
63,411,000 3,511,650 3,511,650 9,693,360 - 6,181,710
57,769,000 2,888,450 2,888,450 9,517,532 - 6,629,082
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -

2,343,958,000 447,060,250 412,459,058 397,809,022 14,650,036

 Kurang NETT
(Lebih) bayar TAKE HOME
Masa Des'24 PAY

13,510,180 917,715,600
980,140 225,536,200
- 993,050 214,736,200
- 120,621,500 Masa Mei'24
13,936,455 409,624,417
- 87,391,125 Masa Oktober'24
- 6,181,710 137,849,850
- 127,840,750 Masa Juli'24
-
-
-
-
-
-

21,252,015
 PT. CI
INDUSTRI PENGECORAN BESI BAJA
MASA DESEMBER 2024
METODE GROSS /NET

PERIODE KERJA
MASA
NAMA Periode BULAN BULAN KERJA STATUS
Kerja MASUK KELUAR (BULAN)

Contoh 1a Akhmad Jan-Des 1 12 12 K1

cotnoh 1c Billy Jan-Des 1 12 12 TK3
Contoh 3 Mark Jan-Des 1 12 12 K3
contoh 4 Leni Jan-Mei 1 5 5 TK2
Contoh 5 Luke Maret - Des 3 12 10 TK2
Contoh 6 Rednova Jan - Okt 1 10 10 TK0
Contoh 7 Munawar Juni - Des 6 12 7 K3
Contoh 8 Bayu Jan - Juli 1 7 7 K2

Note :
Font Italic maka Total penghasilan neto disetahunkan
 A. PENGHASILAN SETAHUN
BPJS Tenaga Kerja Tunjangan lain
Gaji BPJS Premi JKK Premi JKM Premi As Lembur/komisi/
Pokok kesehatan 0.24% 0.30% Lainnya Honor dll

1,020,000,000 7,200,000 2,448,000 3,060,000 - 60,000,000

180,000,000 7,200,000 432,000 540,000 - 24,000,000
180,000,000 7,200,000 432,000 540,000 - 23,000,000
100,000,000 3,000,000 240,000 300,000 - 10,000,000
420,000,000 6,000,000 1,008,000 1,260,000 - 20,000,000
60,000,000 3,000,000 144,000 180,000 - 20,000,000
122,500,000 4,200,000 294,000 367,500 - 14,000,000
98,000,000 4,200,000 235,200 294,000 - 14,000,000
- - -
- - -
- - -
- - -
- - -
- - -

2,180,500,000 42,000,000 5,233,200 6,541,500 - 185,000,000

N SETAHUN
N/K N/K BIC PENGHASILAN
Sewa Lainnya Tunjangan THR/BONUS BRUTO
Pajak DLL

- 15,000,000 - 85,000,000 1,192,708,000

- 17,500,000 - 15,000,000 244,672,000
5,000,000 - - 15,000,000 231,172,000
- - - 20,000,000 133,540,000
- 10,000,000 - 32,000,000 490,268,000
- - - 6,000,000 89,324,000
- - - - 141,361,500
- - - 14,000,000 130,729,200

5,000,000 42,500,000 - 187,000,000 2,653,774,700

1. Arahkan kursor ke "Net Take Home Pay"
2. Klik : Data
3. klik : What-if Analysis
4. Klik : Goal Seek
5. Isi angka pada To value: " Penghasilan Bruto"
6. Arahkan kursor ke : Tunjangan Pajak (yang masih kosong angkanya), lalu klik "ok"
7. Maka, Program akan bekerja dan akan mengisi secara otomatis pada tempat "Tunjangan Pajak" yang awalnya kosong tsb.
B. PENGURANGAN
Gross Up JUMLAH
TUNJANGAN PENGHASILAN BRUTO BIAYA IURAN PENSIUN
PAJAK SETAHUN JABATAN 2%

392,845,900 1,585,553,900 6,000,000 20,400,000

22,512,600 267,184,600 6,000,000 3,600,000
19,336,200 250,508,200 6,000,000 3,600,000
17,041,042 150,581,042 2,500,000 2,000,000
115,205,083 605,473,083 5,000,000 8,400,000
2,029,250 91,353,250 4,567,663 1,200,000
4,131,300 145,492,800 3,500,000 2,450,000
3,135,600 133,864,800 3,500,000 1,960,000
- - -
- - -
- - -
- - -
- - -
- - -
-
576,236,975 3,230,011,675 37,067,663 43,610,000
gan Pajak" yang awalnya kosong tsb.
ENGURANGAN C. PENGHITUNGAN P
JUMLAH PENGHASILAN TOTAL PENGH. NETO
JUMLAH PENGHASILAN NETO MASA SETAHUN/ PTKP
PENGURANGAN NETO SEBELUMNYA DISETAHUNKAN

26,400,000 1,559,153,900 1,559,153,900 63,000,000

9,600,000 257,584,600 257,584,600 67,500,000
9,600,000 240,908,200 240,908,200 72,000,000
4,500,000 146,081,042 350,594,500 63,000,000
13,400,000 592,073,083 - 710,487,700 63,000,000
5,767,663 85,585,588 102,702,705 54,000,000
5,950,000 139,542,800 139,542,800 72,000,000
5,460,000 128,404,800 128,404,800 67,500,000
- - -
- - -
- - -
- - -
- - -
- - -

80,677,663 3,149,334,013 - 3,489,379,205 522,000,000

C. PENGHITUNGAN PPH PS. 21
PhKP SETAHUN/ PPH 21 PPH Pasal 21 PPH PS. 21 YANG KURANG
DISETAHUNKAN SETAHUN/ TERHUTANG DIPOTONG & DIBAYAR (LEBIH)
(Pembulatan) DISETAHUNKAN (Form 1721-A1) MASA SEBELUMNYA BAYAR PS.21

1,496,153,000 392,845,900 392,845,900 261,482,220 131,363,680

190,084,000 22,512,600 22,512,600 18,155,660 4,356,940
168,908,000 19,336,200 19,336,200 17,428,850 1,907,350
287,594,000 40,898,500 17,041,042 12,964,440 4,076,602
647,487,000 138,246,100 115,205,083 66,707,128 48,497,955
48,702,000 2,435,100 2,029,250 1,859,832 169,418
67,542,000 4,131,300 4,131,300 9,693,360 - 5,562,060
60,904,000 3,135,600 3,135,600 9,517,532 - 6,381,932
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -

2,967,374,000 623,541,300 576,236,975 397,809,022 178,427,953

 KURANG NETT
(LEBIH) BAYAR TAKE HOME
MASA DES PAY

131,363,680 1,192,708,000
4,356,940 244,672,000
1,907,350 231,172,000
- 133,540,000 Masa Mei'24
48,497,955 490,268,000
- 89,324,000 Masa Okt'24
- 5,562,060 141,361,500
- 130,729,200 Masa Juli'24
-
-
-
-
-
-

180,563,865