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Pembahasan Latihan Kasus PPH Pasal 21
Pembahasan Latihan Kasus PPH Pasal 21
Penghasilan bruto
Gaji 8,000,000 6,000,000
Tunjangan 4,000,000 3,000,000
Premi 80,000 60,000
Total Penghasilan bruto 12,080,000 9,060,000
Pengurang
Biaya Jabatan 500,000 453,000
(5%x Ph Bruto)
Iuran Pensiun 160,000 120,000
(2% x Gaji)
Total Pengurang 660,000 573,000
Penghasilan Neto 11,420,000 8,487,000
Penghasilan Setahun 137,040,000 101,844,000
Penghasilan Tidak Kena Pajak
Diri sendiri 54,000,000
Kawin 4,500,000
Tanggungan 13,500,000
Total PTKP 72,000,000 63,000,000
Penghasilan kena Pajak (PhKP) 65,040,000 38,844,000
PPh terutang
5% 50,000,000 2,500,000 1,942,200
15% 15,040,000 2,256,000 -
25%
30%
PPh terutang PPh 21 4,756,000 1,942,200
PPh Terutang Masa Januari 2021 396,333 161,850
MELATI
4,000,000
2,000,000
40,000
6,040,000
302,000
80,000
382,000
5,658,000
67,896,000
54,000,000
13,896,000
694,800
-
694,800
57,900
Arta Ben
Masa perolehan penghasilan Jan - Des Rutin Jan - Des
Gaji 96,000,000 96,000,000 72,000,000
Tunjangan 48,000,000 48,000,000 36,000,000
Premi asuransi 960,000 960,000 720,000
THR/Bonus 8,000,000 6,000,000
Jumlah Penghasilan bruto setahun 152,960,000 144,960,000 114,720,000
Pengurang
Biaya Jabatan 6,000,000 6,000,000 5,736,000
Iuran pensiun 1,920,000 1,920,000 1,440,000
Jumlah pengurang 7,920,000 7,920,000 7,176,000
Penghasilan Neto 145,040,000 137,040,000 107,544,000
PTKP 72,000,000 72,000,000 63,000,000
Penghasilan Kena Pajak 73,040,000 65,040,000 44,544,000
PPh Pasal 21 setahun 5,956,000 4,756,000 2,227,200
PPh Pasal 21 dipotong Jan – Nov 4,359,667 1,780,350
PPh Pasal 21 Masa Desember
PPh Pasal 21 rutin 396,333 396,333 161,850
PPh Pasal 21 atas THR 1,200,000 285,000
PPh Pasal 21 selama Desember 1,596,333 446,850
15,000,000
12
180,000,000
Melati
Rutin Jan – Des Rutin
72,000,000 48,000,000 48,000,000
36,000,000 24,000,000 24,000,000
720,000 480,000 480,000
4,000,000
108,720,000 76,480,000 72,480,000
4,000,000
2,000,000
40,000
4,000,000
- 10,040,000
247,900