Soal latihan

Berikut ini daftar pembayaraan gaji karyawan, honor tenaga ahli dan upah pekerja harian PT Serasi Jaya
untuk bulan Pebruari 2022

GAJI
NO NAMA NPWP status
POKOK
I Pegawai Tetap
1 Akhmad 08.370.892-5.731.000 K/1 5,000,000
2 Amirrullah 17.100.713-8.731.000 K/2 5,000,000
3 Hendro 08.541.129-6.731.000 K/0 5,000,000
4 Ermawan 09.820.978-6.731.000 TK 5,000,000
5 muliadi 09.764.426-4.731.000 TK 5,000,000
6 Hemanto 08.371.466-7.731.000 TK 5,000,000
7 Bambang - K/1 5,000,000
8 Juriatina (P) - K/0 5,000,000
9 Yandi - TK 5,000,000
10 Nasir - TK 5,000,000
11 Ahma Rahimi (P) - K/2 5,000,000
55,000,000
II Tenaga Ahli
1 Faturrahman 08.818.553-3.504.000 K/1 Rp 15,000,000
2 Agustina, ST (P) 14.387.193-7.732.000 K/2 Rp 9,750,000
3 Amirrullah 09.764.476-4.731.000 TK/0 Rp 7,500,000
Rp 32,250,000

III membayar upah harian untuk 10 orang pekerja dengan upah kerja per hari Rp.250.000
selama bulan tersebut tenaga harian rata-rata bekerja selama 10 hari kerja saja

diminta 1).hitunglah PPh psl,21 yang harus dipotong untuk Pebruari 2022
2). Buatkan jurnal yang diperlukan
ekerja harian PT Serasi Jaya

GAJI
TUNJANGAN TOTAL PH Setahun Pengurangan Ph Netto Setahun

2,000,000 7,000,000 Rp 7,000,000 Rp 350,000 Rp 79,800,000

2,500,000 7,500,000 Rp 7,500,000 Rp 375,000 Rp 85,500,000
3,000,000 8,000,000 Rp 8,000,000 Rp 400,000 Rp 91,200,000
3,500,000 8,500,000 Rp 8,500,000 Rp 425,000 Rp 96,900,000
4,000,000 9,000,000 Rp 9,000,000 Rp 450,000 Rp 102,600,000
4,500,000 9,500,000 Rp 9,500,000 Rp 475,000 Rp 108,300,000
5,000,000 10,000,000 Rp 10,000,000 Rp 500,000 Rp 114,000,000
5,500,000 10,500,000 Rp 10,500,000 Rp 525,000 Rp 119,700,000
6,000,000 11,000,000 Rp 11,000,000 Rp 550,000 Rp 125,400,000
6,500,000 11,500,000 Rp 11,500,000 Rp 575,000 Rp 131,100,000
7,000,000 12,000,000 Rp 12,000,000 Rp 600,000 Rp 136,800,000
49,500,000 104,500,000 Rp 104,500,000 Rp 5,225,000 Rp 1,191,300,000

Rp 15,000,000 Rp 7,500,000
Rp 9,750,000 Rp 4,875,000
Rp 7,500,000 Rp 3,750,000

ri Rp.250.000
 PTKP PKP PPh 21 Setahun PPh 21 Sebulan

Rp 63,000,000 Rp 16,800,000 Rp 840,000 Rp 70,000

Rp 67,500,000 Rp 18,000,000 Rp 900,000 Rp 75,000
Rp 58,500,000 Rp 32,700,000 Rp 1,635,000 Rp 136,250
Rp 54,000,000 Rp 42,900,000 Rp 2,145,000 Rp 178,750
Rp 54,000,000 Rp 48,600,000 Rp 2,430,000 Rp 202,500
Rp 54,000,000 Rp 54,300,000 Rp 2,715,000 Rp 226,250
Rp 63,000,000 Rp 51,000,000 Rp 2,550,000 Rp 255,000
Rp 58,500,000 Rp 61,200,000 Rp 3,060,000 Rp 306,000
Rp 54,000,000 Rp 71,400,000 Rp 3,570,000 Rp 357,000
Rp 54,000,000 Rp 77,100,000 Rp 3,855,000 Rp 385,500
Rp 67,500,000 Rp 69,300,000 Rp 3,465,000 Rp 346,500
Rp 648,000,000 Rp 543,300,000 Rp 27,165,000 Rp 2,716,500
PPh 21 Terutang
Rp 5,250,000 Rp 2,250,000 Rp 450,000
Rp 292,500
Rp 225,000