PT.

Mustika Sembuluh
PAY SLIP

For The Month Of

NPWP
Grade
Name

Desember 2009
Page
Operating Unit
Department
Position

: 07.683.897.8-712.000
: 5B
: Jochebet Lolo

Earnings
Gaji Pokok
Tunjangan Jabatan
Tunjangan Sepeda Motor
Tunjangan Acting
Premi
Lembur
Uang Penghargaan / THR
Rapel

Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.

6,670,000
500,000
-

TOTAL

Rp.

7,170,000

:
:
:
:

4
Regional
SDC
Sr.Account

Deduction
PPh 21
JHT Karyawan
Cicilan Sepeda Motor
Bon Gudang
STNK
Asuransi mtr periode 2008
Asuransi mtr periode 2009
Absen
Lain-lain
Koperasi

Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.

373,357
143,400
-

TOTAL

Rp.

516,757

Net Earnings

Rp.

6,653,243

Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.

373,357
143,400

Site MS, 31/12/2009

Received By,

Jochebet Lolo

PT. Mustika Sembuluh

PAY SLIP

For The Month Of

NPWP
Grade
Name

Sep-09
Page
Operating Unit
Department
Position

: 67.988.396.7-12.000
: 5B
: Jochebet Lolo

Earnings
Gaji Pokok
COLA
Motorcycle Allowance
Lembur
Bonus
THR
Rapel
Pesangon
Tax Allowance
Sisa Gaji

Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.

TOTAL

Rp.

6,670,000
500,000
0
0
7,170,000
14,340,000

:
:
:
:

4
Regional
SDC
Sr.Account

Deduction
PPh 21
JHT Karyawan
Cicilan Sepeda Motor
Bon Gudang
STNK
Telephone
Absence
Others

TOTAL

Rp.

516,757

Net Earnings

Rp.

13,823,243

Site MS, 31/12/2009

Received By,

Jochebet Lolo

Contoh perhitungan PPh 21 tahun 2009 ( bagi yang punya NPWP )

(sesuai Undang-undang No. 36 tahun 2008)
Nama : Abadi Soesman
Misal :

Gaji per bulan Rp. 6.670.000,Masa kerja : 12 bulan.

PPh gaji

Penghasilan
Gaji pokok
Tunjangan Jabatan
Allowance motor + lembur
Jamsostek JKK + JK (0,84% x (A+B)
Penghasilan sebulan
E Penghasilan setahun ( 12 bulan )
Bonus
THR
Penghasilan setahun

A
B
C
D

Potongan :
F Biaya Jabatan (5 % x E) :
max Rp. 6.000.000,-/tahun
G JHT (2% x ((A+B) X 12))
H PTKP setahun :
TK

PPh Bonus

6,670,000
500,000
0
60,228
7,230,228
86,762,736
0
0
86,762,736

12,000,000
1,500,000
0
113,400
13,613,400
163,360,800
100,000,000
0
263,360,800

12,000,000
1,500,000
0
113,400
13,613,400
163,360,800
100,000,000
12,000,000
275,360,800

23,560,800
63,201,936
63,201,900

29,040,000
234,320,800
234,320,000

29,040,000
246,320,800
246,320,000

2,500,000
1,980,285
0
0

2,500,000
27,648,000
0
0

2,500,000
29,448,000
0
0

6,000,000
1,720,800
15,840,000

Penghasilan Kena Pajak

dibulatkan
Perhitungan Pajak PPh 21
50 juta pertama (5 %) =
50 - 250 juta (15 %) =
250 - 500 juta (25 %) =
> 500 juta (30 %) =

50,000,000 x 5 % =
13,201,900 x 15 % =
0 x 25 % =
0 x 30 % =
63,201,900
PPh 21 setahun ( u/ gaji saja ) ..
PPh 21 sebulan ( u/ gaji saja )

4,480,285
373,357

PPh 21 penghasilan setahun

PPh 21 setahun ( u/ gaji saja ) .

30,148,000
15,148,000

PPh 21 bonus .

15,000,000

PPh 21 penghasilan setahun ..

dikurangi : PPh 21 setahun ( u/ gaji saja )
dikurangi : PPh 21 bonus .
PPh 21 THR
KETENTUAN :
PTKP 2009
TK = Tidak Kawin
K/0 = Kawin (tanpa anak)
K/1 = Kawin (1 anak )
K/2 = Kawin ( 2 anak )
K/3 = Kawin ( 3 anak )
Tarif pajak 2009
0 - 50 juta
50 - 250 juta
250 juta - 500 juta
> 500 juta

PPh THR

15,840,000
17,160,000
18,480,000
19,800,000
21,120,000

5%
15 %
25 %
30 %

31,948,000
15,148,000
15,000,000
1,800,000

7,170,000
143,400
6,670,000
500,000
4,930,000
147,000

133,400

98,600
7,350,000