LEE WENG WAH & CITRA KIRANA (NPWP TERPISAH)

Pendapatan Potongan
FINAL Deposito BNI 5,500,000 -
FINAL Jual Tanah 300,000,000 -
FINAL Hadiah Gebyar BCA 25,000,000 -
NON OBJECT Bayaran Asuransi 50,000,000 -
NON OBJECT Hibah berupa Tanah 1,500,000,000 -
Gaji Lee Weng Wah 500,000,000 29,750,000
FINAL Gaji Citra Kirana 426,000,000 8,400,000

Harta Tahun Perolehan

Lee Weng Wah Tanah 2015 35,000,000
Rumah Tinggal 2015 30,000,000
Mobil Avanza 2011 105,000,000
Komputer 2012 5,000,000
Tabungan BNI 46 2019 75,000,000

Citra Kirana Tabungan BCA 2019 1,000,000,000

Kewajiban
Utang BNI 2019 100,000,000
 HITUNGAN
Pendapatan 470,250,000
PTKP 67,500,000
PKP 402,750,000

60,000,000 5% 3,000,000
130,000,000 15% 19,500,000
212,750,000 25% 53,187,500
- 30%
Pajak yang harus dibayar 75,687,500
 1 PENGHASILAN USAHA APOTIK AHONG
Bulan Penjualan PPh Final 0,5%
January 34,000,000 170,000
February 39,500,000 197,500
March 38,000,000 190,000
April 38,500,000 192,500
May 41,000,000 205,000
June 45,000,000 225,000
July 39,000,000 195,000
August 37,000,000 185,000
September 42,000,000 210,000
October 39,000,000 195,000
November 38,000,000 190,000
December 45,000,000 225,000
476,000,000 2,380,000

2 PENGHASILAN ISTRI DARI PEKERJAAN

KLINIK OK KLINIK YES KLINIK NO
Penghasilan Bruto 216,800,000 291,460,000 309,660,000

Pengurang
Biaya Jabatan 6,000,000 6,000,000 6,000,000
Iuran Pensiun 1,070,000 1,080,000 950,000 3,100,000

Penghasilan Neto 209,730,000 284,380,000 302,710,000

PTKP 54,000,000 54,000,000 54,000,000
PKP 155,730,000 230,380,000 248,710,000
TERPOTONG PPh Terhutang 18,359,500 29,557,000 32,306,500

3 Bulan Penghasilan Bruto Norma 50%

January 60,000,000 30,000,000
February 62,500,000 31,250,000
March 65,000,000 32,500,000
April 67,500,000 33,750,000
May 70,000,000 35,000,000
June 45,000,000 22,500,000
July 47,500,000 23,750,000
August 50,000,000 25,000,000
September 52,500,000 26,250,000
October 55,000,000 27,500,000
November 57,500,000 28,750,000
December 60,000,000 30,000,000
692,500,000 346,250,000 PKP

4 Penghasilan Lain-lain Potongan

Non Object Warisan Tanah 150,000,000 -
Final Dividen PT Japindo 50,000,000 5,000,000
Final Bunga Deposito BCA 5,000,000 1,000,000
Final Sewa Rumah 45,000,000 4,500,000
Sewa Mobil Box 25,000,000 500,000 Dipotong PT Jaya Mandiri
Final Menjual Tanah 400,000,000 10,000,000
Final Hadiah Undian BCA 20,000,000 5,000,000
Non Object Klaim Asuransi 100,000,000 -
Bunga Pinjaman 10,000,000 -
PERHITUNGAN
Penghasilan Istri Penghasilan
Klinik OK 209,730,000
Klink Yes 284,380,000
Klinik No 302,710,000
Praktek Rumah 346,250,000

Sewa Mobil Box 25,000,000

Bunga Pinjaman 10,000,000
1,178,070,000
PTKP (K/I/3) 126,000,000
PKP 1,052,070,000

50,000,000 5% 2,500,000
200,000,000 15% 30,000,000
250,000,000 25% 62,500,000
552,070,000 30% 165,621,000
260,621,000
Yang sudah terbayarkan
Klinik OK 18,359,500
Klink Yes 29,557,000
Klinik No 32,306,500
PT Jaya Mandiri 500,000
80,723,000

Pajak yg sudah disetor

PPh 25 12,000,000
PPh Final PP 23
Pokok 32,000,000
Sanksi 2,500,000

Pajak Terhutang 135,898,000

Angsuran Pajak 2020 14,991,500