METODE GROSS UP PPH 21 NON KARYAWAN

HONOR 80,000,000
DPP (50%) 40,000,000

TARIF PROGRESIF PPh 21

5% 40,000,000 2,000,000
15% - -
25% - -
30% - -
PPh 21 2,000,000

RUMUS GROSS UP
(5% x 40 Juta) + (5% x 0,5A) = A
2,000,000 + 0,025A = A
A = 2.000.000 : 0,975
A = 2,051,282

Honor 80,000,000
PPh 21 Gross Up 2,051,282
Ph Bruto 82,051,282
Ph Kena Pajak (50%) 41,025,641

TARIF PROGRESIF PPh 21

5% 41,025,641 2,051,282
15% - -
25% - -
30% - -
PPh 21 GROSS UP 2,051,282

82,051,282
(2,051,282)
80,000,000
0.975

0.025
METODE GROSS UP PPH 21 NON KARYAWAN
HONOR 1,300,000,000
DPP (50%) 650,000,000

TARIF PROGRESIF PPh 21

5% 50,000,000 2,500,000
15% 200,000,000 30,000,000
25% 250,000,000 62,500,000
30% 150,000,000 45,000,000
PPh 21 140,000,000

RUMUS GROSS UP
(5% x 50 Juta) + (15% x 200 Juta) + (25% x 250 juta) + (30% x 150 juta ) + (30% x 0,5A) = A
140,000,000 + 0,15A = A
A = 140.000.000 : 0,85
A = 164,705,882

Honor 1,300,000,000
PPh 21 Gross Up 164,705,882
Ph Bruto 1,464,705,882
Ph Kena Pajak (50%) 732,352,941

TARIF PROGRESIF PPh 21

5% 50,000,000 2,500,000
15% 200,000,000 30,000,000
25% 250,000,000 62,500,000
30% 232,352,941 69,705,882
PPh 21 Gross Up 164,705,882

1,464,705,882
(164,705,882)
1,300,000,000
uta ) + (30% x 0,5A) = A
METODE GROSS UP PPH 21 KARYAWAN

PENGHASILAN BRUTO SETAHUN 1,300,000,000

PENGURANG
BY JABATAN 6,000,000
PTKP TK/0 54,000,000
60,000,000
PENGHASILAN KENA PAJAK 1,240,000,000
Total Rp. 500 JT
TARIF PROGRESIF PPh 21
5% 50,000,000 2,500,000
15% 200,000,000 30,000,000 95.000.000,-
25% 250,000,000 62,500,000
30% 740,000,000 222,000,000 LAPIS 4
PPh 21 setahun 317,000,000
983,000,000
RUMUS GROSS UP
1,240,000,000 - 405,000,000 x 30/70

835,000,000 x 30/70

357,857,143

Tunjangan PPh 21 Gross Up

GAJI 1,300,000,000
Tunjangan PPh 452,857,143
Ph Bruto 1,752,857,143

PENGURANG
BY JABATAN 6,000,000
PTKP TK/0 54,000,000
60,000,000
PENGHASILAN KENA PAJAK 1,692,857,143

TARIF PROGRESIF PPh 21

5% 50,000,000 2,500,000
15% 200,000,000 30,000,000
25% 250,000,000 62,500,000
30% 1,192,857,143 357,857,143
Tunjangan PPh 21 Gross Up 452,857,143

1,752,857,143
452,857,143
1,300,000,000
0 JT

+ 95,000,000

+ 95,000,000

+ 95,000,000

452,857,143
METODE GROSS UP PPH 21 KARYAWAN

PENGHASILAN BRUTO SETAHUN 450,000,000

PENGURANG
BY JABATAN 6,000,000
PTKP TK/0 54,000,000
60,000,000
PENGHASILAN KENA PAJAK 390,000,000
Total Rp. 250 JT
TARIF PROGRESIF PPh 21
5% 50,000,000 2,500,000
15% 200,000,000 30,000,000 32,500,000
25% 140,000,000 35,000,000
30% -
PPh 21 setahun 67,500,000

RUMUS GROSS UP
390,000,000 - 217,500,000 x 25/75

172,500,000 x 25/75

57,500,000

Tunjangan PPh 21 Gross Up

GAJI 450,000,000
Tunjangan PPh 90,000,000
Ph Bruto 540,000,000

PENGURANG
BY JABATAN 6,000,000
PTKP TK/0 54,000,000
60,000,000
PENGHASILAN KENA PAJAK 480,000,000

TARIF PROGRESIF PPh 21

5% 50,000,000 2,500,000
15% 200,000,000 30,000,000
25% 230,000,000 57,500,000
30% -
Tunjangan PPh 21 Gross Up 90,000,000

540,000,000
90,000,000
450,000,000
0 JT

+ 32,500,000

+ 32,500,000

+ 32,500,000

90,000,000
METODE GROSS UP PPH 21 KARYAWAN

PENGHASILAN BRUTO SETAHUN 156,000,000

PENGURANG
BY JABATAN 6,000,000
PTKP TK/0 54,000,000
60,000,000
PENGHASILAN KENA PAJAK 96,000,000
Total Rp. 50 JT
TARIF PROGRESIF PPh 21
5% 50,000,000 2,500,000
15% 46,000,000 6,900,000 2,500,000
25% -
30% -
PPh 21 setahun 9,400,000

RUMUS GROSS UP
96,000,000 - 47,500,000 x 15/85

48,500,000 x 15/85

8,558,824

Tunjangan PPh 21 Gross Up

GAJI 156,000,000
Tunjangan PPh 11,058,824
Ph Bruto 167,058,824

PENGURANG
BY JABATAN 6,000,000
PTKP TK/0 54,000,000
60,000,000
PENGHASILAN KENA PAJAK 107,058,824

TARIF PROGRESIF PPh 21

5% 50,000,000 2,500,000
15% 57,058,824 8,558,824
25% - -
30% -
Tunjangan PPh 21 Gross Up 11,058,824

167,058,824 13,921,569
11,058,824
156,000,000
JT

+ 2,500,000

+ 2,500,000

+ 2,500,000

11,058,824