DAFTAR GAJI

PT. ABC-OKE
Rekapitulasi Pembayaran PPh Pasal 21 Bulanan ( Januari-November )

TUNJANGAN Pengurangan
NO NAMA GAJI POKOK Penghasilan
Jabatan Istri Anak Tj. Trans Tunjangan BPJS Tot. Tunj Bruto/ Bulan By. Jabatan Iuran BPJS Jumlah

1 Nanang 6,400,000 3,000,000 150,000 240,000 2,700,000 556,800 6,646,800 13,046,800 500,000 236,800 736,800
2 Rica 4,800,000 1,800,000 150,000 240,000 2,200,000 417,600 4,807,600 9,607,600 480,380 177,600 657,980
3 Haeru 3,900,000 1,500,000 - 360,000 1,900,000 339,300 4,099,300 7,999,300 399,965 144,300 544,265
4 Zulkarnain 3,500,000 1,300,000 150,000 - 1,900,000 304,500 3,654,500 7,154,500 357,725 129,500 487,225
5 Rafael 3,050,000 - 150,000 120,000 1,500,000 265,350 2,035,350 5,085,350 254,268 112,850 367,118
TOTAL 21,650,000 7,600,000 600,000 960,000 10,200,000 1,883,550 21,243,550 42,893,550 1,992,338 801,050 2,793,388

Peng. Netto Peng. Netto PPH PS 21 PPH PS 21

NO NAMA PTKP PKP
SEBULAN SETAHUN SETAHUN SEBULAN
1 Nanang 12,310,000 147,720,000 72,000,000 75,720,000 6,358,000 529,833
2 Rica 8,949,620 107,395,440 54,000,000 53,395,440 3,009,316 250,776
3 Haeru 7,455,035 89,460,420 67,500,000 21,960,420 1,098,021 91,502
4 Zulkarnain 6,667,275 66,672,750 63,000,000 3,672,750 183,638 18,364
5 Rafael 4,718,233 56,618,790 67,500,000 - - -
TOTAL 40,100,163 467,867,400 324,000,000 154,748,610 10,648,975 890,475

Rekapitulasi Pembayaran PPh Masa Desember (SPT Tahunan)

Pengurangan GAJI NETTO

Penghasilan
NO NAMA Bonus TOTAL PTKP
Bruto/ Th By. Jabatan Iuran BPJS Jumlah SETAHUN

1 Nanang 156,561,600 9,600,000 166,161,600 6,000,000 2,841,600 8,841,600 157,320,000 72,000,000

2 Rica 115,291,200 6,000,000 121,291,200 6,000,000 2,131,200 8,131,200 113,160,000 54,000,000
3 Haeru 95,991,600 4,680,000 100,671,600 5,033,580 1,731,600 6,765,180 93,906,420 67,500,000
4 Zulkarnain 71,545,000 2,800,000 74,345,000 3,717,250 1,295,000 5,012,250 69,332,750 63,000,000
5 Rafael 61,024,200 3,050,000 64,074,200 3,203,710 1,354,200 4,557,910 59,516,290 67,500,000
TOTAL 500,413,600 26,130,000 526,543,600 23,954,540 9,353,600 33,308,140 493,235,460 324,000,000

PKP PPh disetor

NO NAMA PPH PS 21 Atas
Setahun Gaji + Bonus PPh 21 Atas Bulan
Bonus Desember
1 Nanang 85,320,000 7,798,000 1,440,000 1,969,833
2 Rica 59,160,000 3,874,000 864,684 1,115,460
3 Haeru 26,406,420 1,320,321 222,300 313,802
4 Zulkarnain 6,332,750 316,638 133,000 151,364
5 Syahmirul - - - -
TOTAL 177,219,170 13,308,959 2,659,984 3,550,459

222,300
133,000
-
2,659,984
 REKAPITULASI PENYETORAN PPH 21 TAHUN 2017
Pemotongan Pegawai Bukan
Bulan Pengurangan Atas Bonus Setoran Pajak
Pegawai Tetap Tetap
Januari- 890,475 (18,364) - - 872,111
Februari
Maret- 890,475
Oktober 890,475 - - -
November 890,475 - 1,434,000 2,324,475
Desember 890,475 - 1,434,000 2,659,984 4,984,459

3,550,459
A. Upah Borongan Lepas

Upah Bulan November 8,300,000

Upah Perhari (8.300.000 : 21) 395,238

PTKP Perhari (54.000.000 : 360 hari) 150,000
Upah Terhutang Sehari 245,238
PPh Psal 21 sehari : 5% x 245.238 x 120% (tidak ada NPWP) 14,714
PPh 21 untuk 21 hari pengerjaan : 21 x 12.262 309,000

B. Penghasilan Honorarium
Imbalan Jasa tenaga Ahli 45,000,000
DPP (50% x Penghasilan Bruto) 22,500,000
PPh 21 Atas Honorarium Jasa Konsultan (5% x DPP) 1,125,000
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