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  • PPH Pasal 21

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    Nani Trias Widya Rahmawati
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    The document contains calculations of income tax payable (PPh Pasal 21) for different individuals based on their monthly salary and benefits. It includes calculations of gross income, deductible expenses, taxable income, income tax thresholds and tax owed. The tax owed is calculated at 5% for income up to Rp50 million and 15% for income above that threshold. Calculations are provided for married and unmarried individuals with different numbers of dependents.

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    The document contains calculations of income tax payable (PPh Pasal 21) for different individuals based on their monthly salary and benefits. It includes calculations of gross income, deductible expenses, taxable income, income tax thresholds and tax owed. The tax owed is calculated at 5% for income up to Rp50 million and 15% for income above that threshold. Calculations are provided for married and unmarried individuals with different numbers of dependents.

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    © All Rights Reserved
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    8 views8 pages

    PPH Pasal 21

    Uploaded by

    Nani Trias Widya Rahmawati
    The document contains calculations of income tax payable (PPh Pasal 21) for different individuals based on their monthly salary and benefits. It includes calculations of gross income, deductible expenses, taxable income, income tax thresholds and tax owed. The tax owed is calculated at 5% for income up to Rp50 million and 15% for income above that threshold. Calculations are provided for married and unmarried individuals with different numbers of dependents.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    of 8

    JAWABAN NOMOR 1

    Gaji Rp 10,000,000
    Pengurang :
    Biaya Jabatan
    (5 % X Rp 10.000.000) Rp 500,000
    Iuran Pensiun Rp 100,000
    Rp (600,000)
    Penghasilan Netto Sebulan Rp 9,400,000
    Penghasilan Netto Setahun
    (12 X Rp 9.400.000) Rp 112,800,000
    PTKP
    Wajib Pajak Rp 54,000,000
    Status Menikah Rp 4,500,000
    Rp (58,500,000)
    PKP Rp 54,300,000

    PPh Pasal 21 Terutang


    5 % X Rp 50.000.000 Rp 2,500,000
    15 % X Rp 4.300.000 Rp 645,000
    Rp 3,145,000
    JAWABAN NOMOR 2

    Gaji Rp 10,000,000
    Penambah :
    Premi JKK
    (0,50 % X Rp 10.000.000) Rp 50,000
    Premi JKM
    (0,30 % X Rp 10.000.000) Rp 30,000
    Rp 80,000
    Penghasilan Bruto Sebulan Rp 10,080,000
    Pengurang :
    Biaya Jabatan
    (5 % X Rp 10.000.000) Rp 500,000
    Jaminan Hari Tua
    (2 % X Rp 10.000.000) Rp 200,000
    Iuran Pensiun Rp 50,000
    Rp (750,000)
    Penghasilan Netto Sebulan Rp 9,330,000
    Penghasilan Netto Setahun
    (12 X Rp 9.330.000) Rp 111,960,000
    PTKP
    Wajib Pajak Rp 54,000,000
    Status Menikah Rp 4,500,000
    Rp (58,500,000)
    PKP Rp 53,460,000

    PPh Pasal 21 Terutang


    5 % X Rp 50.000.000 Rp 2,500,000
    15 % X Rp 3.460.000 Rp 519,000
    Rp 3,019,000
    JAWABAN NOMOR 3

    Gaji Rp 14,000,000
    Penambah :
    Premi JKK
    (1,50 % X Rp 14.000.000) Rp 210,000
    Premi JKM
    (0,30 % X Rp 14.000.000) Rp 42,000
    Rp 252,000
    Penghasilan Bruto Sebulan Rp 14,252,000
    Pengurang :
    Biaya Jabatan
    (5 % X Rp 14.000.000) Rp 500,000
    Jaminan Hari Tua
    (2 % X Rp 14.000.000) Rp 280,000
    Iuran Pensiun Rp 150,000
    Rp (930,000)
    Penghasilan Netto Sebulan Rp 13,322,000
    Penghasilan Netto Setahun
    (12 X Rp 13.322.000) Rp 159,864,000
    Bonus Rp 8,000,000
    Rp 167,864,000
    PTKP
    Wajib Pajak Rp 54,000,000
    Status Menikah Rp 4,500,000
    4 Anak Rp 13,500,000
    Rp (72,000,000)
    PKP Rp 95,864,000

    PPh Pasal 21 Terutang


    5 % X Rp 50.000.000 Rp 2,500,000
    15 % X Rp 45.864.000 Rp 6,879,600
    Rp 9,379,600

    PPh Pasal 21 atas Gaji Setahun


    Gaji (12 X Rp 14.000.000 Rp 168,000,000
    Penambah :
    Premi JKK
    (12 X Rp 210.000) Rp 2,520,000
    Premi JKM
    (12 X Rp 42.000) Rp 504,000
    Rp 3,024,000
    Penghasilan Bruto Setahun Rp 171,024,000
    Pengurang :
    Biaya Jabatan
    (5 % X Rp 168.000.000) Rp 6,000,000
    Iuran Pensiun
    (12 X Rp 150.000) Rp 1,800,000
    Jaminan Hari Tua
    (12 X Rp 280.000) Rp 3,360,000
    Rp (11,160,000)
    Rp 159,864,000
    PTKP Rp 72,000,000
    PKP Rp 87,864,000

    PPh Pasal 21 Terutang


    5 % X Rp 50.000.000 Rp 2,500,000
    15 5 X Rp 37.864.000 Rp 5,679,600
    Rp 8,179,600
    PPh Pasal 21 atas Bonus
    Rp 9.379.600 - Rp 8.179.600 Rp 1,200,000
    JAWABAN NOMOR 4

    Penghasilan Rp 28,000,000
    Pengurang :
    Upah Pekerja
    (3 x 5 x Rp 750.000) Rp 11,250,000
    Spare Part Mesin Rp 5,550,000
    Rp (16,800,000)
    Penghasilan Netto Rp 11,200,000

    PPh Pasal 21 yang harus dipotong atas penghasilan yang diterima


    5 % x 50 % x Rp 11.200.000 Rp 280,000

    Apabila tidak memiliki NPWP


    120 % x 5 % x 50 % x Rp 11.200.000 Rp 336,000
    JAWABAN NOMOR 5
    JAWABAN NOMOR 6

    Perhitungan PPh Pasal 21


    5 % x 50 % x Rp 5.000.000 Rp 125,000

    Apabila tidak memiliki NPWP


    120 % X 5 % X 50 % X Rp 5.000.000 Rp 150,000
    JAWABAN NOMOR 7

    Penghasilan Rp 450,000,000

    50 % x Rp 450.000.000 Rp 225,000,000

    PPh Pasal 21 yang Terutang


    5 % x Rp 50.000.000 Rp 2,500,000
    15 5 x Rp 175.000.000 Rp 26,250,000
    Rp 28,750,000
    PPh Pasal 21 jika tidak memiliki NPWP
    120 % x Rp 28.750.000 Rp 34,500,000

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