Perhitungan PPH 21
Perhitungan PPH 21
Gaji Pokok
Uang Lembur
Tunjangan Astek
Tunjangan Lainnya
12 Rp
Rp
0.84% x Gaji Pokok
Rp
2,000,000
-
Bonus
Biaya Jabatan
5% x Penghasilan Bruto
1,296,000.00
max
Pengurangan Astek
24,000,000.00
201,600.00
24,201,600.00
24,201,600.00
1,210,080.00
480,000.00
480,000.00
22,511,520.00
22,511,520.00
13,200,000.00
9,311,520.00
x
x
x
x
x
5%
10%
15%
25%
35%
465,576.00
465,576.00
38,798.00
2%
40,000.00
480,000.00
16,800.00
201,600.00
0.84%
Perbulan
1,200,000
1,300,000
1,400,000
1,500,000
1,100,000
23,054,424.00
1,961,202.00
1,944,402.00
Pertahun
14,400,000
15,600,000
16,800,000
18,000,000
13,200,000
Perhitungan Gaji
Gaji Pokok
Uang Lembur
Tunjangan Astek
Tunjangan Lainnya
12 Rp
Rp
0.84% x Gaji Pokok
Rp
2,000,000
-
Bonus
Biaya Jabatan
5% x Penghasilan Bruto
1,296,000.00
max
Pengurangan Astek
24,000,000.00
201,600.00
24,201,600.00
24,201,600.00
1,210,080.00
201,600.00
480,000.00
681,600.00
22,309,920.00
22,309,920.00
13,200,000.00
9,109,920.00
x
x
x
x
x
5%
10%
15%
25%
35%
455,496.00
455,496.00
37,958.00
2%
40,000.00
480,000.00
16,800.00
201,600.00
0.84%
Perbulan
1,200,000
1,300,000
1,400,000
1,500,000
1,100,000
23,064,504.00
1,962,042.00
1,922,042.00
Pertahun
14,400,000
15,600,000
16,800,000
18,000,000
13,200,000
Perhitungan Gaji
Gaji Pokok
Uang Lembur
Tunjangan Astek
Tunjangan Lainnya
12 Rp
Rp
0.84% x Gaji Pokok
Rp
2,000,000
-
Bonus
Biaya Jabatan
5% x Penghasilan Bruto
1,296,000.00
max
Pengurangan Astek
24,000,000.00
201,600.00
24,201,600.00
24,201,600.00
1,210,080.00
201,600.00
480,000.00
681,600.00
22,309,920.00
22,309,920.00
13,200,000.00
9,109,920.00
x
x
x
x
x
5%
10%
15%
25%
35%
455,496.00
455,496.00
37,958.00
2%
40,000.00
480,000.00
16,800.00
201,600.00
0.84%
Perbulan
1,200,000
1,300,000
1,400,000
1,500,000
1,100,000
23,064,504.00
1,962,042.00
1,922,042.00
Pertahun
14,400,000
15,600,000
16,800,000
18,000,000
13,200,000
Perhitungan Gaji
Gaji Pokok
Uang Lembur
Tunjangan Astek
Tunjangan Lainnya
12 Rp
2,000,000
Bonus
Biaya Jabatan
5% x Penghasilan Bruto
1,296,000.00
max
Pengurangan Astek
24,000,000.00
201,600.00
24,201,600.00
24,201,600.00
1,210,080.00
201,600.00
480,000.00
681,600.00
22,309,920.00
22,309,920.00
13,200,000.00
9,109,920.00
x
x
x
x
x
5%
10%
15%
25%
35%
455,496.00
455,496.00
37,958.00
2%
40,000.00
480,000.00
16,800.00
201,600.00
0.84%
Perbulan
1,200,000
1,300,000
1,400,000
1,500,000
1,100,000
23,064,504.00
1,962,042.00
1,922,042.00
Pertahun
14,400,000
15,600,000
16,800,000
18,000,000
13,200,000
14,041,927
Perhitungan Gaji
Gaji Pokok
Uang Lembur
Tunjangan Astek
Tunjangan Lainnya
12 Rp
2,000,000
24,000,000.00
201,600.00
24,201,600.00
Bonus
24,201,600.00
Biaya Jabatan
5% x Penghasilan Bruto
1,296,000.00
max
Pengurangan Astek
1,210,080.00
201,600.00
480,000.00
681,600.00
22,309,920.00
22,309,920.00
13,200,000.00
9,109,920.00
x
x
x
x
x
5%
10%
15%
25%
35%
455,496.00
455,496.00
37,958.00
2%
40,000.00
480,000.00
16,800.00
201,600.00
0.84%
Perbulan
1,200,000
1,300,000
1,400,000
1,500,000
1,100,000
23,064,504.00
1,962,042.00
1,922,042.00
Pertahun
14,400,000
15,600,000
16,800,000
18,000,000
13,200,000
Perhitungan Gaji
Gaji Pokok
Uang Lembur
Tunjangan Astek
Tunjangan Lainnya
12 Rp
2,000,000
24,000,000.00
201,600.00
24,201,600.00
Bonus
24,201,600.00
Biaya Jabatan
5% x Penghasilan Bruto
1,296,000.00
max
Pengurangan Astek
1,210,080.00
201,600.00
480,000.00
681,600.00
22,309,920.00
22,309,920.00
13,200,000.00
9,109,920.00
x
x
x
x
x
5%
10%
15%
25%
35%
455,496.00
455,496.00
37,958.00
2%
40,000.00
480,000.00
16,800.00
201,600.00
0.84%
Perbulan
1,200,000
1,300,000
1,400,000
1,500,000
1,100,000
23,064,504.00
1,962,042.00
1,922,042.00
Pertahun
14,400,000
15,600,000
16,800,000
18,000,000
13,200,000
Perhitungan Gaji
Gaji Pokok
Uang Lembur
Tunjangan Astek
Tunjangan Lainnya
12 Rp
2,000,000
24,000,000.00
201,600.00
24,201,600.00
Bonus
24,201,600.00
Biaya Jabatan
5% x Penghasilan Bruto
1,296,000.00
max
Pengurangan Astek
1,210,080.00
201,600.00
480,000.00
681,600.00
22,309,920.00
22,309,920.00
13,200,000.00
9,109,920.00
x
x
x
x
x
5%
10%
15%
25%
35%
455,496.00
455,496.00
37,958.00
2%
40,000.00
480,000.00
16,800.00
201,600.00
0.84%
Perbulan
1,200,000
1,300,000
1,400,000
1,500,000
1,100,000
23,064,504.00
1,962,042.00
1,922,042.00
Pertahun
14,400,000
15,600,000
16,800,000
18,000,000
13,200,000
Perhitungan Gaji
Gaji Pokok
Uang Lembur
Tunjangan Astek
Tunjangan Lainnya
12 Rp
2,000,000
24,000,000.00
201,600.00
24,201,600.00
Bonus
24,201,600.00
Biaya Jabatan
5% x Penghasilan Bruto
1,296,000.00
max
Pengurangan Astek
1,210,080.00
201,600.00
480,000.00
681,600.00
22,309,920.00
22,309,920.00
13,200,000.00
9,109,920.00
x
x
x
x
x
5%
10%
15%
25%
35%
455,496.00
455,496.00
37,958.00
2%
40,000.00
480,000.00
16,800.00
201,600.00
0.84%
Perbulan
1,200,000
1,300,000
1,400,000
1,500,000
1,100,000
23,064,504.00
1,962,042.00
1,922,042.00
Pertahun
14,400,000
15,600,000
16,800,000
18,000,000
13,200,000
Perhitungan Gaji
Gaji Pokok
Uang Lembur
Tunjangan Astek
Tunjangan Lainnya
12 Rp
2,000,000
2,000,000
24,000,000.00
201,600.00
2,000,000.00 THR
26,201,600.00
Bonus
26,201,600.00
Biaya Jabatan
5% x Penghasilan Bruto
1,296,000.00
max
Pengurangan Astek
1,296,000.00
201,600.00
480,000.00
681,600.00
24,224,000.00
24,224,000.00
13,200,000.00
11,024,000.00
x
x
x
x
x
5%
10%
15%
25%
35%
551,200.00
551,200.00
45,933.33
2%
40,000.00
480,000.00
16,800.00
201,600.00
0.84%
Perbulan
1,200,000
1,300,000
1,400,000
1,500,000
1,100,000
24,968,800.00
3,954,066.67
3,914,066.67
Pertahun
14,400,000
15,600,000
16,800,000
18,000,000
13,200,000
Perhitungan Gaji
Gaji Pokok
Uang Lembur
Tunjangan Astek
Tunjangan Lainnya
12 Rp
2,000,000
24,000,000.00
201,600.00
24,201,600.00
Bonus
24,201,600.00
Biaya Jabatan
5% x Penghasilan Bruto
1,296,000.00
max
Pengurangan Astek
1,210,080.00
201,600.00
480,000.00
681,600.00
22,309,920.00
22,309,920.00
13,200,000.00
9,109,920.00
x
x
x
x
x
5%
10%
15%
25%
35%
455,496.00
455,496.00
37,958.00
2%
40,000.00
480,000.00
16,800.00
201,600.00
0.84%
Perbulan
1,200,000
1,300,000
1,400,000
1,500,000
1,100,000
23,064,504.00
1,962,042.00
1,922,042.00
Pertahun
14,400,000
15,600,000
16,800,000
18,000,000
13,200,000
Perhitungan Gaji
Gaji Pokok
Uang Lembur
Tunjangan Astek
Tunjangan Lainnya
12 Rp
2,000,000
Bonus THR
Biaya Jabatan
5% x Penghasilan Bruto
1,296,000.00
max
Pengurangan Astek
24,000,000.00
201,600.00
24,201,600.00
24,201,600.00
1,210,080.00
201,600.00
480,000.00
681,600.00
22,309,920.00
22,309,920.00
13,200,000.00
9,109,920.00
x
x
x
x
x
5%
10%
15%
25%
35%
455,496.00
455,496.00
37,958.00
2%
40,000.00
480,000.00
16,800.00
201,600.00
0.84%
Perbulan
1,200,000
1,300,000
1,400,000
1,500,000
1,100,000
23,064,504.00
1,962,042.00
1,922,042.00
Pertahun
14,400,000
15,600,000
16,800,000
18,000,000
13,200,000
Perhitungan Gaji
Gaji Pokok
Uang Lembur
Tunjangan Astek
Tunjangan Lainnya
12 Rp
2,000,000
24,000,000.00
201,600.00
24,201,600.00
Bonus THR
24,201,600.00
Biaya Jabatan
5% x Penghasilan Bruto
1,296,000.00
max
Pengurangan Astek
1,210,080.00
201,600.00
480,000.00
681,600.00
22,309,920.00
22,309,920.00
13,200,000.00
9,109,920.00
x
x
x
x
x
5%
10%
15%
25%
35%
455,496.00
455,496.00
37,958.00
2%
40,000.00
480,000.00
16,800.00
201,600.00
0.84%
Perbulan
1,200,000
1,300,000
1,400,000
1,500,000
1,100,000
23,064,504.00
1,962,042.00
1,922,042.00
Pertahun
14,400,000
15,600,000
16,800,000
18,000,000
13,200,000
Perhitungan Gaji
Gaji Pokok
Uang Lembur
Tunjangan Astek
Tunjangan Lainnya
12
0.84% x Gaji Pokok
Bonus
Biaya Jabatan
5% x Penghasilan Bruto
1,296,000.00
max
Pengurangan Astek
24,000,000.00
201,600.00
2,000,000.00
26,201,600.00
26,201,600.00
1,296,000.00
201,600.00
480,000.00
681,600.00
24,224,000.00
24,224,000.00
15,600,000.00
8,624,000.00
x
x
x
x
x
5%
10%
15%
25%
35%
431,200.00
431,200.00
35,933.33
426,353.33
4,846.67
201,600.00
Perbulan
1,200,000
1,300,000
1,400,000
1,500,000
1,100,000
25,563,953.33
Pertahun
14,400,000
15,600,000
16,800,000
18,000,000
13,200,000
IDP
7200000
M0
Page 14
IDP_OM
10000000
M0
Page 15
HAU
5170000
M1
Page 16
HAU_2
5170000
M2
Page 17
Dodik - proposed
1,05
Page 18
Dodik - inquired
1,32
Page 19
Calculation
Gross
December
February
March
April
May
June
July
August
September
October
November
December
total
Tax
Nett Astek
Nett
2.5%
Zakat
Actual
Gross
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
4,000,000
2,000,000
2,000,000
2,000,000
38,798
37,958
37,958
37,958
37,958
37,958
37,958
37,958
45,933
37,958
37,958
37,958
1,961,202
1,962,042
1,962,042
1,962,042
1,962,042
1,962,042
1,962,042
1,962,042
3,954,067
1,962,042
1,962,042
1,962,042
1,944,402
1,922,042
1,922,042
1,922,042
1,922,042
1,922,042
1,922,042
1,922,042
3,914,067
1,922,042
1,922,042
1,922,042
49,030
49,051
49,051
49,051
49,051
49,051
49,051
49,051
98,852
49,051
49,051
49,051
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
4,000,000
2,000,000
2,000,000
2,000,000
26,000,000
464,311
25,535,689
25,078,889
638,392
26,000,000
Tax
Nett Astek
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
2,000,000
4,000,000
2,000,000
2,000,000
2,000,000
-
26,000,000
650,000
Nett
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
100,000
50,000
50,000
50,000