PEG TIDAK TETAP

UPAH HARIAN (WP) tidak punya NPWP

HARI KE UPAH AKUMULASI
1 400,000 400,000
2 400,000 800,000
3 400,000 1,200,000
4 400,000 1,600,000
5 400,000 2,000,000
6 400,000 2,400,000
7 400,000 2,800,000
8 400,000 3,200,000
9 400,000 3,600,000
10 400,000 4,000,000
11 400,000 4,400,000
12 400,000 4,800,000
13 400,000 5,200,000
14 400,000 5,600,000
15 400,000 6,000,000
16 400,000 6,400,000
17 400,000 6,800,000
18 400,000 7,200,000
19 400,000 7,600,000
20 400,000 8,000,000

THP

1 450,000 450,000
2 450,000 900,000
3 450,000 1,350,000
4 450,000 1,800,000
5 450,000 2,250,000
6 450,000 2,700,000
7 450,000 3,150,000
8 450,000 3,600,000
9 450,000 4,050,000
10 450,000 4,500,000
11 450,000 4,950,000
12 450,000 5,400,000
13 450,000 5,850,000
14 450,000 6,300,000
15 450,000 6,750,000
16 450,000 7,200,000
17 450,000 7,650,000
 18 450,000 8,100,000
19 450,000 8,550,000
20 450,000 9,000,000

1 475,000 475,000
2 475,000 950,000
3 475,000 1,425,000
4 475,000 1,900,000
5 475,000 2,375,000
6 475,000 2,850,000
7 475,000 3,325,000
8 475,000 3,800,000
9 475,000 4,275,000
10 475,000 4,750,000
11 475,000 5,225,000
12 475,000 5,700,000
13 475,000 6,175,000
14 475,000 6,650,000
15 475,000 7,125,000
16 475,000 7,600,000
17 475,000 8,075,000
18 475,000 8,550,000
19 475,000 9,025,000
20 475,000 9,500,000

Honorarium
Dibayar honor kepada komisaris yang bukan pegawai pada tan
Hitung PPh 21 Honor x tarif PPh pasal 17
5% 60,000,000
15% 140,000,000
200,000,000

Dibayar honor kepada ASN atas pemberian pelatihan Kompute

PPh = 15%x Honor
22,500,000
Dibayar honor kepada Pelatih Motivasi kepada Tn X , ( Tn X No
PPh = 60,000,000 5%
90,000,000 15%
150,000,000
Di bayar kepada Tn Tirta pensiun yang dibayar sekaligus sebesa
PPh 0% 60,000,000
5% 190,000,000
15% 150,000,000
400,000,000

NON Pegawai Dokter

Dari RS Margono BUPOT

Dari RS JIH Penghasilan (50% x PB)* Tarif
Jan 80,000,000 40,000,000
Febr 80,000,000 40,000,000

Mar 70,000,000 35,000,000

Apr 125,000,000 62,500,000
Mei 200,000,000 100,000,000

Jun 175,000,000 87,500,000

Jul 200,000,000 100,000,000
Agt 225,000,000 112,500,000

Sept 250,000,000 125,000,000

Okt 225,000,000 112,500,000
Nov 275,000,000 137,500,000
Des 300,000,000 150,000,000
2,205,000,000
 PTKP 54,000,000
4,500,000
PPh
0 PTKP Peg Harian = 1/10 dari PTKP bulanan 450,000
0
0
0
0
0
0
0
0
0
0
180,000 PN12 4,800,000
15,000 PTKP 12 1,800,000
15,000 PKP 3,000,000
15,000 PPh 12 180,000
15,000 PPh 1 15,000
15,000
15,000
15,000
15,000
300,000
7,700,000

0
0
0
0
0
0
0
0
0
0
198,000 pn 4,950,000
18,000 ptkp 11 1,650,000
18,000 pkp 3,300,000
18,000 PPh 198,000
18,000 pph 1 18,000
18,000
18,000
 18,000
18,000
18,000

1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
1,500
181,500 pn 4,750,000
19,500 ptkp 10 1,500,000
19,500 pkp 10 3,250,000
19,500 PPh 10 195,000
19,500 PPh 1 19,500
19,500
19,500
19,500
19,500
19,500
19,500
390,000

ang bukan pegawai pada tanggal 31 Desember 2023 sebesar 200.000.000

or x tarif PPh pasal 17 THP
3,000,000
21,000,000
24,000,000 176,000,000

emberian pelatihan Komputer, sebesar 150.000.000

tivasi kepada Tn X , ( Tn X Non ASN) sebesar 150.000.000

3,000,000
13,500,000
16,500,000
yang dibayar sekaligus sebesar 400.000.000
-
9,500,000
22,500,000
32,000,000

A2
x PB)* Tarif
40,000,000 40,000,000 5% 2,000,000
80,000,000 20,000,000 5% 1,000,000
20,000,000 15% 3,000,000
115,000,000 35,000,000 15% 5,250,000
177,500,000 62,500,000 15% 9,375,000
277,500,000 72,500,000 15% 10,875,000
27,500,000 25% 6,875,000
365,000,000 87,500,000 25% 21,875,000
465,000,000 100,000,000 25% 25,000,000
577,500,000 35,000,000 25% 8,750,000
77,500,000 30% 23,250,000
702,500,000 125,000,000 30% 37,500,000
815,000,000 112,500,000 30% 33,750,000
952,500,000 137,500,000 30% 41,250,000
1,102,500,000 150,000,000 30% 45,000,000
274,750,000