Nomor 1
|
|
PPh Ps.21 Gaji
|
|
penghasilan bruto sebulan
|
|
gaji
|
10,000,000
|
tunjangan kesehatan
|
500,000
|
tunjangan keluarga
|
2,000,000
|
penghasilan bruto sebulan
|
12,500,000
|
biaya jabatan (5% x 12,500,000) = 625,000
|
(500,000)→max
|
iuran THT (2% x 10,000,000)
|
(200,000)
|
iuran pensiun (4% x 10,000,000)
|
(400,000)
|
penghasilan neto sebulan
|
11,400,000
|
penghasilan neto setahun
|
136,800,000
|
PTKP
|
(19,800,000)
|
PKP
|
117,000,000
|
PPh Ps.21
|
|
untuk tarif 5% = 5% x 50,000,000
|
2,500,000
|
untuk tarif 15% = 15% x (117,000,000-50,000,000)
|
10,050,000
|
PPh Ps.21 setahun (gaji)
|
12,550,000
|
PPh Ps.21 sebulan
|
1,045,833
|
Nomor 2
|
|
take home pay/bulan =
|
penghasilan bruto -
(iuran THT/bulan + iuran pensiun/ bulan) - PPh 21 (gaji)/bulan
|
THP/bln =
|
12,500,000 -
(200,000+400,000) - 1,045,833
|
THP/bln =
|
10,854,166.67
|
THP setahun =
|
130,250,000.00
|
Nomor 3
|
|||
PPh Ps.21 Gaji+THR
|
|||
penghasilan bruto sebulan
|
|||
gaji
|
10,000,000
|
||
tunjangan kesehatan
|
500,000
|
||
tunjangan keluarga
|
2,000,000
|
||
THR
|
4,000,000
|
||
penghasilan bruto sebulan
|
16,500,000
|
||
biaya jabatan (5% x 16,500,000) = 825,000
|
(500,000)
|
→
|
biaya jabatan maksimal
|
iuran THT (2% x 10,000,000)
|
(200,000)
|
||
iuran pensiun (4% x 10,000,000)
|
(400,000)
|
||
penghasilan neto sebulan
|
15,400,000
|
||
penghasilan neto setahun
|
184,800,000
|
||
PTKP
|
(19,800,000)
|
||
PKP
|
165,000,000
|
||
PPh Ps.21
|
|||
untuk tarif 5% = 5% x 50,000,000
|
2,500,000
|
||
untuk tarif 15% = 15% x (117,000,000-50000000)
|
17,250,000
|
||
PPh Ps.21 setahun
|
19,750,000
|
||
PPh Ps.21 gaji+THR sebulan
|
1,645,833
|
||
PPh Ps.21 THR sebulan = 1,645,833-1,045,833
|
600,000
|
||
PPh Ps.21 THR setahun
|
7,200,000
|