ASBANDA

PERHITUNGAN PPH PASAL 21

MASA PAJAK JANUARI 2015

NO

1
2
3
4
5
6
7
8
9
10
11
12
13
14

NAMA

Fernando Torres
Cristiano Ronaldo
Chelsea Islan
David Beckham
Muller
Pevita Pearce
Dian Sastro
Pazzini
Delpiero
Fernando Totti
Klose
Selena Gomez
Chicarito Hernandez
Lionel Messi

NPWP

05.344.855.1-201.000
24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
97.213.433.2.432.000
97.213.432.4.544.000
00.000.000.0.000.000

NIK

ALAMAT

JABATAN

Direktur Eksekutif
Manager ABC
Tenaga Ahli
Tenaga Ahli
Kepala Bagian
Kepala Bagian
Kepala Bagian
Staf
Staf
Staf
Staf
Staf
Pramuwisma
Pramuwisma

STATUS SIPIL

K/1
K/1
TK/0
K/0
K/1
TK/0
K/1
K/3
K/0
K/3
K/1
K/0
K/2
K/3

MASA KERJA

1
1
1
1
1
1
1
1
1
1
1
1
1
1

BLN KERJA

12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI

JENIS KELAMIN

PENGURANG
Penghsailan
TERLMBAT

36,000,000
27,500,000
12,500,000
10,000,000
17,000,000
10,750,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
4,036,800
2,967,400
2,400,000

150,000
50,000
50,000
100,000
-

ANGSURAN THT

###
305,422
###
###
117,157
207,500
87,565
100,150
###
76,875
91,875
###
###

B JABATAN

500,000
500,000
500,000
500,000
500,000
500,000
500,000
450,000
380,725
402,500
168,200
201,840
148,370
120,000

JUMLAH
PENGURANG

500,000
805,422
500,000
500,000
617,157
857,500
550,000
537,565
530,875
402,500
245,075
393,715
148,370
120,000

PENGHASILAN
NETTO SEBULAN

35,500,000
26,694,578
12,000,000
9,500,000
16,382,843
9,892,500
9,450,000
8,462,435
7,083,625
7,647,500
3,118,925
3,643,085
2,819,030
2,280,000

Penghitunga
PPH PS. 21
PENGHASILAN NETTO
SETAHUN

426,000,000
320,334,936
144,000,000
114,000,000
196,594,116
118,710,000
113,400,000
101,549,220
85,003,500
91,770,000
37,427,100
43,717,020
33,828,360
27,360,000

PTKP

PKP
5%

42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
48,000,000
39,000,000
48,000,000
42,000,000
39,000,000
45,000,000
48,000,000

384,000,000
278,334,000
108,000,000
75,000,000
154,594,000
82,710,000
71,400,000
53,549,000
46,003,000
43,770,000
-

2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,300,150
2,188,500
-

15%

30,000,000
30,000,000
8,700,000
3,750,000
15,689,100
4,906,500
3,210,000
532,350
-

Penghitungan PPh 21
PPH PS. 21

25%

33,500,000
7,083,500
-

JUMLAH PPH 21
SETAHUN

30%

66,000,000
39,583,500
11,200,000
6,250,000
18,189,100
7,406,500
5,710,000
3,032,350
2,300,150
2,188,500
-

PPH 21 TERUTANG
(jika ada kenaikan
20%)

PPH 21 Terutang per

bulan

5,500,000
3,298,625
933,333
520,833
1,515,758
617,208
475,833
252,696
191,679
182,375
TOTAL

PPH 21 KURANG BAYAR

5,500,000
3,298,625
933,333
520,833
1,515,758
617,208
475,833
252,696
191,679
182,375
13,488,342

ASBANDA
PERHITUNGAN PPH PASAL 21
MASA PAJAK FEBRUARI 2015

NO

1
2
3
4
5
6
7
8
9
10
11
12
13
14

NAMA

Fernando Torres
Cristiano Ronaldo
Chelsea Islan
David Beckham
Muller
Pevita Pearce
Dian Sastro
Pazzini
Delpiero
Fernando Totti
Klose
Selena Gomez
Chicarito Hernandez
Lionel Messi

NPWP

05.344 855 1 201 000

24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
97.213.433.2.432.000
97.213.432.4.544.000
00.000.000.0.000.000

NIK

ALAMAT

JABATAN

Direktur Eksekutif
Manager ABC
Tenaga Ahli
Tenaga Ahli
Kepala Bagian
Kepala Bagian
Kepala Bagian
Staf
Staf
Staf
Staf
Staf
Pramuwisma
Pramuwisma

STATUS SIPIL

K/1
K/1
TK/0
K/0
K/1
TK/0
K/1
K/3
K/0
K/3
K/1
K/0
K/2
K/3

MASA KERJA

1
1
1
1
1
1
1
1
1
1
1
1
1
1

BLN KERJA

12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI

JENIS KELAMIN

PENGURANG
Penghsailan BRUTO
TERLMBAT

36,000,000
27,500,000
12,500,000
10,000,000
17,000,000
10,750,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
4,036,800
2,967,400
2,400,000

350,000
100,000
150,000
100,000
200,000
-

ANGSURAN THT

###
305,422
###
###
117,157
207,500
###
87,565
100,150
76,875
91,875
###
###

B JABATAN

500,000
500,000
500,000
500,000
500,000
500,000
500,000
450,000
380,725
402,500
168,200
201,840
148,370
120,000

JUMLAH
PENGURANG

500,000
1,155,422
500,000
500,000
617,157
707,500
500,000
637,565
480,875
552,500
345,075
493,715
148,370
120,000

PENGHASILAN
NETTO SEBULAN

35,500,000
26,344,578
12,000,000
9,500,000
16,382,843
10,042,500
9,500,000
8,362,435
7,133,625
7,497,500
3,018,925
3,543,085
2,819,030
2,280,000

Penghitunga
PPH PS. 21
PENGHASILAN NETTO
SETAHUN

426,000,000
316,134,936
144,000,000
114,000,000
196,594,116
120,510,000
114,000,000
100,349,220
85,603,500
89,970,000
36,227,100
42,517,020
33,828,360
27,360,000

PTKP

PKP
5%

42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
48,000,000
39,000,000
48,000,000
42,000,000
39,000,000
45,000,000
48,000,000

384,000,000
274,134,000
108,000,000
75,000,000
154,594,000
84,510,000
72,000,000
52,349,000
46,603,000
41,970,000
-

2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,330,150
2,098,500
-

15%

30,000,000
30,000,000
8,700,000
3,750,000
15,689,100
5,176,500
3,300,000
352,350
-

Penghitungan PPh 21
PPH PS. 21

25%

33,500,000
6,033,500
-

JUMLAH PPH 21
SETAHUN

30%

66,000,000
38,533,500
11,200,000
6,250,000
18,189,100
7,676,500
5,800,000
2,852,350
2,330,150
2,098,500
-

PPH 21 TERUTANG
(jika ada kenaikan
20%)

PPH 21 Terutang per

bulan

5,500,000
3,211,125
933,333
520,833
1,515,758
639,708
483,333
237,696
194,179
174,875
TOTAL

PPH 21 KURANG BAYAR

5,500,000
3,211,125
933,333
520,833
1,515,758
639,708
483,333
237,696
194,179
174,875
13,410,842

ASBANDA
PERHITUNGAN PPH PASAL 21
MASA PAJAK FEBRUARI 2015

NO

1
2
3
4
5
6
7
8
9
10
11
12
13
14

NAMA

Fernando Torres
Cristiano Ronaldo
Chelsea Islan
David Beckham
Muller
Pevita Pearce
Dian Sastro
Pazzini
Delpiero
Fernando Totti
Klose
Selena Gomez
Chicarito Hernandez
Lionel Messi

NPWP

05.344 855 1 201 000

24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
97.213.433.2.432.000
97.213.432.4.544.000
00.000.000.0.000.000

NIK

ALAMAT

JABATAN

Direktur Eksekutif
Manager ABC
Tenaga Ahli
Tenaga Ahli
Kepala Bagian
Kepala Bagian
Kepala Bagian
Staf
Staf
Staf
Staf
Staf
Pramuwisma
Pramuwisma

STATUS SIPIL

K/1
K/1
TK/0
K/0
K/1
TK/0
K/1
K/3
K/0
K/3
K/1
K/0
K/2
K/3

MASA KERJA

BLN KERJA

JENIS KELAMIN

PENGURANG
Penghsailan BRUTO
TERLMBAT

36,000,000
27,500,000
12,500,000
10,000,000
17,000,000
10,750,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
4,036,800
2,967,400
2,400,000

300,000
200,000
50,000
50,000
-

ANGSURAN THT

###
305,422
###
###
117,157
207,500
###
87,565
100,150
###
76,875
91,875
###
###

B JABATAN

500,000
500,000
500,000
500,000
500,000
500,000
500,000
450,000
380,725
402,500
168,200
201,840
148,370
120,000

JUMLAH
PENGURANG

500,000
1,105,422
500,000
500,000
617,157
907,500
500,000
587,565
480,875
402,500
295,075
293,715
148,370
120,000

PPH PS. 21
PENGHASILAN
NETTO SEBULAN

PENGHASILAN NETTO
SETAHUN

35,500,000
26,394,578
12,000,000
9,500,000
16,382,843
9,842,500
9,500,000
8,412,435
7,133,625
7,647,500
3,068,925
3,743,085
2,819,030
2,280,000

426,000,000
316,734,936
144,000,000
114,000,000
196,594,116
118,110,000
114,000,000
100,949,220
85,603,500
91,770,000
36,827,100
44,917,020
33,828,360
27,360,000

PTKP

PKP
5%

42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
48,000,000
39,000,000
48,000,000
42,000,000
39,000,000
45,000,000
48,000,000

384,000,000
274,734,000
108,000,000
75,000,000
154,594,000
82,110,000
72,000,000
52,949,000
46,603,000
43,770,000
-

2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,330,150
2,188,500
-

Penghitungan PPh 21
PPH PS. 21

15%

30,000,000
30,000,000
8,700,000
3,750,000
15,689,100
4,816,500
3,300,000
442,350
-

25%

33,500,000
6,183,500
-

JUMLAH PPH 21
SETAHUN

30%

66,000,000
38,683,500
11,200,000
6,250,000
18,189,100
7,316,500
5,800,000
2,942,350
2,330,150
2,188,500
-

PPH 21 TERUTANG
(jika ada kenaikan
20%)

PPH 21 Terutang per

bulan

5,500,000
3,223,625
933,333
520,833
1,515,758
609,708
483,333
245,196
194,179
182,375
TOTAL

PPH 21 KURANG BAYAR

5,500,000
3,223,625
933,333
520,833
1,515,758
609,708
483,333
245,196
194,179
182,375
13,408,342

ASBANDA
PERHITUNGAN PPH PASAL 21
MASA PAJAK APRIL 2015

NO

1
2
3
4
5
6
7
8
9
10
11
12
13
14

NAMA

Fernando Torres
Cristiano Ronaldo
Chelsea Islan
David Beckham
Muller
Pevita Pearce
Dian Sastro
Pazzini
Delpiero
Fernando Totti
Klose
Selena Gomez
Chicarito Hernandez
Lionel Messi

NPWP

05.344 855 1 201 000

24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
97.213.433.2.432.000
97.213.432.4.544.000
00.000.000.0.000.000

NIK

ALAMAT

JABATAN

Direktur Eksekutif
Manager ABC
Tenaga Ahli
Tenaga Ahli
Kepala Bagian
Kepala Bagian
Kepala Bagian
Staf
Staf
Staf
Staf
Staf
Pramuwisma
Pramuwisma

STATUS SIPIL

K/1
K/1
TK/0
K/0
K/1
TK/0
K/1
K/3
K/0
K/3
K/1
K/0
K/2
K/3

MASA KERJA

BLN KERJA

1
1
1
1
1
1
1
1
1
1
1

12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI
12 JANUARI

1
1

12 JANUARI
12 JANUARI

JENIS KELAMIN

PENGURANG
Penghsailan BRUTO
TERLMBAT

ANGSURAN THT

B JABATAN

36,000,000
27,500,000
12,500,000
10,000,000
17,000,000
10,750,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000

###
305,422
###
###
117,157
207,500
###
87,565
100,150
###
76,875

500,000
500,000
500,000
500,000
500,000
500,000
500,000
450,000
380,725
402,500
168,200

2,967,400
2,400,000

###
###

148,370
120,000

JUMLAH
PENGURANG

500,000
805,422
500,000
500,000
617,157
707,500
500,000
537,565
480,875
402,500
245,075
148,370
120,000

PPH PS. 21
PENGHASILAN
NETTO SEBULAN

PENGHASILAN NETTO
SETAHUN

35,500,000
26,694,578
12,000,000
9,500,000
16,382,843
10,042,500
9,500,000
8,462,435
7,133,625
7,647,500
3,118,925

426,000,000
320,334,936
144,000,000
114,000,000
196,594,116
120,510,000
114,000,000
101,549,220
85,603,500
91,770,000
37,427,100

PTKP

5%

42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
48,000,000
39,000,000
48,000,000
42,000,000
39,000,000

2,819,030
2,280,000

33,828,360
27,360,000

PKP

45,000,000
48,000,000

384,000,000
278,334,000
108,000,000
75,000,000
154,594,000
84,510,000
72,000,000
53,549,000
46,603,000
43,770,000
-

2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,330,150
2,188,500
-

Penghitungan PPh 21
PPH PS. 21

15%

30,000,000
30,000,000
8,700,000
3,750,000
15,689,100
5,176,500
3,300,000
532,350
-

25%

33,500,000
7,083,500
-

JUMLAH PPH 21
SETAHUN

30%

66,000,000
39,583,500
11,200,000
6,250,000
18,189,100
7,676,500
5,800,000
3,032,350
2,330,150
2,188,500
-

PPH 21 TERUTANG
(jika ada kenaikan
20%)

PPH 21 Terutang per

bulan

5,500,000
3,298,625
933,333
520,833
1,515,758
639,708
483,333
252,696
194,179
182,375
TOTAL

PPH 21 KURANG BAYAR

5,500,000
3,298,625
933,333
520,833
1,515,758
639,708
483,333
252,696
194,179
182,375
13,520,842

ASBANDA
PERHITUNGAN PPH PASAL 21
MASA PAJAK MEI 2015

NO

1
2
3
4
5
6
7
8
9
10
11
12
13

NAMA

Fernando Torres
Cristiano Ronaldo
Chelsea Islan
David Beckham
Muller
Pevita Pearce
Dian Sastro
Pazzini
Delpiero
Fernando Totti
Klose
Chicarito Hernandez
Lionel Messi

NPWP

05.344 855 1 201 000

24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
97.213.432.4.544.000
00.000.000.0.000.000

NIK

ALAMAT

JABATAN

Direktur Eksekutif
Manager ABC
Tenaga Ahli
Tenaga Ahli
Kepala Bagian
Kepala Bagian
Kepala Bagian
Staf
Staf
Staf
Staf
Pramuwisma
Pramuwisma

STATUS SIPIL

K/1
K/1
TK/0
K/0
K/1
TK/0
K/1
K/3
K/0
K/3
K/1
K/2
K/3

MASA KERJA

BLN KERJA

JENIS KELAMIN

PENGURANG
Penghsailan BRUTO
TERLMBAT

36,000,000
27,500,000
12,500,000
10,000,000
17,000,000
10,750,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
2,967,400
2,400,000

ANGSURAN THT

###
305,422
###
###
117,157
207,500
###
87,565
100,150
###
76,875
###
###

B JABATAN

500,000
500,000
500,000
500,000
500,000
500,000
500,000
450,000
380,725
402,500
168,200
148,370
120,000

JUMLAH
PENGURANG

500,000
805,422
500,000
500,000
617,157
707,500
500,000
537,565
480,875
402,500
245,075
148,370
120,000

PPH PS. 21
PENGHASILAN
NETTO SEBULAN

PENGHASILAN NETTO
SETAHUN

35,500,000
26,694,578
12,000,000
9,500,000
16,382,843
10,042,500
9,500,000
8,462,435
7,133,625
7,647,500
3,118,925
2,819,030
2,280,000

426,000,000
320,334,936
144,000,000
114,000,000
196,594,116
120,510,000
114,000,000
101,549,220
85,603,500
91,770,000
37,427,100
33,828,360
27,360,000

PTKP

PKP
5%

42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
48,000,000
39,000,000
48,000,000
42,000,000
45,000,000
48,000,000

384,000,000
278,334,000
108,000,000
75,000,000
154,594,000
84,510,000
72,000,000
53,549,000
46,603,000
43,770,000
-

2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,330,150
2,188,500
-

Penghitungan PPh 21
PPH PS. 21

15%

30,000,000
30,000,000
8,700,000
3,750,000
15,689,100
5,176,500
3,300,000
532,350
-

25%

33,500,000
7,083,500
-

JUMLAH PPH 21
SETAHUN

30%

66,000,000
39,583,500
11,200,000
6,250,000
18,189,100
7,676,500
5,800,000
3,032,350
2,330,150
2,188,500
-

PPH 21 TERUTANG
(jika ada kenaikan
20%)

PPH 21 Terutang per

bulan

5,500,000
3,298,625
933,333
520,833
1,515,758
639,708
483,333
252,696
194,179
182,375
TOTAL

PPH 21 KURANG
BAYAR

5,500,000
3,298,625
933,333
520,833
1,515,758
639,708
483,333
252,696
194,179
182,375
13,520,842

ASBANDA
PERHITUNGAN PPH PASAL 21
MASA PAJAK JUNI 2015

NO

NAMA

1 Fernando Torres
2 Cristiano Ronaldo
3 Chelsea Islan
4 David Beckham
5 Muller
6 Pevita Pearce
7 Dian Sastro
8 Van Persi
9 Pazzini
10 Delpiero
11 Fernando Totti
12 Klose
13 Chicarito Hernandez
14 Lionel Messi

NPWP

05.344 855 1 201 000

24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
47.947.543.2.404.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
97.213.432.4.544.000
00.000.000.0.000.000

NIK

ALAMAT

JABATAN

Direktur Eksekutif
Manager ABC
Tenaga Ahli
Tenaga Ahli
Kepala Bagian
Kepala Bagian
Kepala Bagian
Staf
Staf
Staf
Staf
Staf
Pramuwisma
Pramuwisma

STATUS SIPIL

K/1
K/1
TK/0
K/0
K/1
TK/0
K/1
K/2
K/3
K/0
K/3
K/1
K/2
K/3

MASA KERJA

BLN KERJA

JENIS KELAMIN

PENGHASILAN TIDAK
TERATUR
Penghsailan

PENGURA
PENGHASILAN BRUTO

THR

36,000,000
27,500,000
12,500,000
10,000,000
17,000,000
10,750,000
10,000,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
2,967,400
2,400,000

36,000,000
27,500,000
12,500,000
7,500,000
17,000,000
10,750,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
2,967,400
2,400,000

TERLMBAT

72,000,000
55,000,000
25,000,000
17,500,000
34,000,000
21,500,000
20,000,000
10,000,000
18,000,000
15,229,000
16,100,000
6,728,000
5,934,800
4,800,000

100,000
50,000
200,000
-

PENGURANG

ANGSURAN
PINAJAMAN
KARYAWAN

4,515,524
6,214,335
5,157,745
4,362,181
2,908,121
2,035,685
727,030
1,105,086
-

JUMLAH
PENGURANG

IURAN ARISAN
KANTOR

ANGSURAN THT

750,000
300,000
300,000
###
600,000
600,000
600,000

305,422
117,157
207,500
-

600,000
300,000
300,000
300,000
150,000
150,000

87,565
100,150
76,875
-

PENGHASILAN
NETTO SEBULAN

B JABATAN

500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
450,000
380,725
402,500
168,200
148,370
120,000

5,765,524
7,419,757
800,000
500,000
6,374,902
5,719,681
1,300,000
500,000
4,045,686
780,875
2,738,185
1,272,105
1,403,456
270,000

66,234,476
47,580,243
24,200,000
17,000,000
27,625,098
15,780,319
18,700,000
9,500,000
13,954,314
14,448,125
13,361,815
5,455,895
4,531,344
4,530,000

Penghitungan PPh 21 atas P

PPH PS. 21
PENGHASILAN NETTO
SETAHUN

PTKP

PKP
5%

794,813,712
570,962,916
290,400,000
204,000,000
331,501,176
189,363,828
224,400,000
66,500,000
167,451,768
173,377,500
160,341,780
65,470,740
54,376,128
54,360,000

42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
45,000,000
48,000,000
39,000,000
48,000,000
42,000,000
45,000,000
48,000,000

752,813,000
528,962,000
254,400,000
165,000,000
289,501,000
153,363,000
182,400,000
21,500,000
119,451,000
134,377,000
112,341,000
-

2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
1,075,000
2,500,000
2,500,000
2,500,000
-

15%

30,000,000
30,000,000
30,000,000
17,250,000
30,000,000
15,504,450
19,860,000
10,417,650
12,656,550
9,351,150
-

Penghitungan PPh 21 atas Penghasilan Teratur & Tidak Teratur

PPH PS. 21
JUMLAH PPH 21
SETAHUN
25%

62,500,000
62,500,000
1,100,000
9,875,250
-

PPH 21 TERUTANG
PPH 21 Terutang per
(jika ada kenaikan 20%)
bulan

30%

75,843,900
8,688,600
-

170,843,900
103,688,600
33,600,000
19,750,000
42,375,250
18,004,450
22,360,000
1,075,000
12,917,650
15,156,550
11,851,150
-

14,236,992
8,640,717
2,800,000
1,645,833
3,531,271
1,500,371
1,863,333
153,571
1,076,471
1,263,046
987,596
-

Penghitun
PENGURANG
PENGHASILAN TERATUR
BRUTO SEBULAN

ANGSURAN
THT

TERLMBAT

36,000,000
27,500,000
12,500,000
10,000,000
17,000,000
10,750,000
10,000,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
2,967,400
2,400,000

100,000
50,000
200,000
-

###
305,422
###
###
117,157
207,500
-

B JABATAN

500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
87,565 450,000
100,150 380,725
### 402,500
76,875 168,200
### 148,370
### 120,000

JUMLAH
PENGURANG
SEBULAN

500,000
905,422
500,000
500,000
617,157
757,500
700,000
500,000
537,565
480,875
402,500
245,075
148,370
120,000

PENGHASILAN
NETTO SEBULAN

35,500,000
26,594,578
12,000,000
9,500,000
16,382,843
9,992,500
9,300,000
9,500,000
8,462,435
7,133,625
7,647,500
3,118,925
2,819,030
2,280,000

Penghitungan PPh 21 atas Penghasilan Teratur saja

PPH PS. 21
PENGHASILAN
NETTO SETAHUN

PTKP

PKP
5%

426,000,000
319,134,936
144,000,000
114,000,000
196,594,116
119,910,000
111,600,000
66,500,000
101,549,220
85,603,500
91,770,000
37,427,100
33,828,360
27,360,000

42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
45,000,000
48,000,000
39,000,000
48,000,000
42,000,000
45,000,000
48,000,000

384,000,000
277,134,000
108,000,000
75,000,000
154,594,000
83,910,000
69,600,000
21,500,000
53,549,000
46,603,000
43,770,000
-

2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
1,075,000
2,500,000
2,330,150
2,188,500
-

15%

30,000,000
30,000,000
8,700,000
3,750,000
15,689,100
5,086,500
2,940,000
532,350
-

PPH PS. 21
JUMLAH PPH 21
SETAHUN
25%

33,500,000
6,783,500
-

30%

66,000,000
39,283,500
11,200,000
6,250,000
18,189,100
7,586,500
5,440,000
1,075,000
3,032,350
2,330,150
2,188,500
-

PPH 21
TERUTANG
PPH 21 Terutang
(jika ada
per bulan
kenaikan 20%)

5,500,000
3,273,625
933,333
520,833
1,515,758
632,208
453,333
153,571
252,696
194,179
182,375
-

PPh 21 atas THR

8,736,992
5,367,092
1,866,667
1,125,000
2,015,513
868,163
1,410,000
823,775
1,068,867
805,221
-

TOTAL

PPh 21 Kurang
Bayar

14,236,992
8,640,717
2,800,000
1,645,833
3,531,271
1,500,371
1,863,333
153,571
1,076,471
1,263,046
987,596
37,699,201

ASBANDA
PERHITUNGAN PPH PASAL 21
MASA PAJAK JULI 2015

NO

NAMA

1 Fernando Torres
2 Cristiano Ronaldo
3 Chelsea Islan
4 David Beckham
5 Muller
6 Pevita Pearce
7 Dian Sastro
8 Pazzini
9 Delpiero
10 Fernando Totti
11 Klose
12 Chicarito Hernandez
13 Lionel Messi
14 Van Persi

NPWP

05.344 855 1 201 000

24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
97.213.432.4.544.000
00.000.000.0.000.000
47.947.543.2.404.000

NIK

ALAMAT

JABATAN

Direktur Eksekutif
Manager ABC
Tenaga Ahli
Tenaga Ahli
Kepala Bagian
Kepala Bagian
Kepala Bagian
Staf
Staf
Staf
Staf
Pramuwisma
Pramuwisma
Staf

STATUS SIPIL

K/1
K/1
TK/0
K/0
K/1
TK/0
K/1
K/3
K/0
K/3
K/1
K/2
K/3
K/2

MASA KERJA

BLN KERJA

JENIS KELAMIN

PENGHASILAN TIDAK
TERATUR
Penghsailan

PENGURANG
PENGHASILAN BRUTO

THR

36,000,000
27,500,000
12,500,000
10,000,000
17,000,000
10,750,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
2,967,400
2,400,000
10,000,000

36,000,000
27,500,000
12,500,000
7,500,000
17,000,000
10,750,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
2,967,400
2,400,000

TERLMBAT

72,000,000
55,000,000
25,000,000
17,500,000
34,000,000
21,500,000
20,000,000
18,000,000
15,229,000
16,100,000
6,728,000
5,934,800
4,800,000
10,000,000

PENGURANG
JUMLAH
PENGURANG
ANGSURAN THT

305,422
117,157
207,500
87,565
100,150
76,875
-

PENGHASILAN
NETTO SEBULAN

PENGHASILAN NETTO
SETAHUN

71,500,000
54,194,578
24,500,000
17,000,000
33,382,843
20,792,500
19,500,000
17,462,435
14,748,125
15,697,500
6,482,925
5,786,430
4,680,000
9,500,000

858,000,000
650,334,936
294,000,000
204,000,000
400,594,116
249,510,000
234,000,000
209,549,220
176,977,500
188,370,000
77,795,100
69,437,160
56,160,000
66,500,000

PTKP

B JABATAN

500,000
500,000
500,000
500,000
500,000
500,000
500,000
450,000
380,725
402,500
168,200
148,370
120,000
500,000

500,000
805,422
500,000
500,000
617,157
707,500
500,000
537,565
480,875
402,500
245,075
148,370
120,000
500,000

42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
48,000,000
39,000,000
48,000,000
42,000,000
45,000,000
48,000,000
45,000,000

Penghitungan PPh 21 atas Penghasilan Teratur & Tidak Teratur

PPH PS. 21
PKP
5%

816,000,000
608,334,000
258,000,000
165,000,000
358,594,000
213,510,000
192,000,000
161,549,000
137,977,000
140,370,000
21,500,000

2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
1,075,000

15%

30,000,000
30,000,000
30,000,000
17,250,000
30,000,000
24,526,500
21,300,000
16,732,350
13,196,550
13,555,500
-

25%

62,500,000
62,500,000
2,000,000
27,148,500
-

30%

94,800,000
32,500,200
-

s Penghasilan Teratur & Tidak Teratur

PE
JUMLAH PPH 21
SETAHUN

PPH 21 TERUTANG
PPH 21 Terutang per PENGHASILAN TERATUR
(jika ada kenaikan 20%)
bulan
BRUTO SEBULAN
TERLMBAT

189,800,000
127,500,200
34,500,000
19,750,000
59,648,500
27,026,500
23,800,000
19,232,350
15,696,550
16,055,500
1,075,000

15,816,667
10,625,017
2,875,000
1,645,833
4,970,708
2,252,208
1,983,333
1,602,696
1,308,046
1,337,958
153,571

36,000,000
27,500,000
12,500,000
10,000,000
17,000,000
10,750,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
2,967,400
2,400,000
10,000,000

Penghitungan PPh 21 atas Pe

PENGURANG

ANGSURAN PINAJAMAN
KARYAWAN

4,515,524
6,214,335
5,157,745
4,362,181
2,908,121
2,035,685
727,030
1,105,086
-

IURAN ARISAN
KANTOR

600,000
300,000
300,000
300,000
600,000
600,000
600,000
300,000
300,000
300,000
300,000
150,000
###
300,000

ANGSURAN
THT

305,422
117,157
207,500
87,565
100,150
76,875
-

B JABATAN

500,000
500,000
500,000
500,000
500,000
500,000
500,000
450,000
380,725
402,500
168,200
148,370
120,000
500,000

JUMLAH
PENGURANG
SEBULAN

5,615,524
7,319,757
800,000
800,000
6,374,902
5,669,681
1,100,000
3,745,686
780,875
2,738,185
1,272,105
1,403,456
120,000
800,000

PENGHASILAN
NETTO SEBULAN

30,384,476
20,180,243
11,700,000
9,200,000
10,625,098
5,080,319
8,900,000
5,254,314
6,833,625
5,311,815
2,091,895
1,563,944
2,280,000
9,200,000

Penghitungan PPh 21 atas Penghasilan Teratur saja

PPH PS. 21
PENGHASILAN
NETTO SETAHUN

PTKP

PKP
5%

364,613,712
242,162,916
140,400,000
110,400,000
127,501,176
60,963,828
106,800,000
63,051,768
82,003,500
63,741,780
25,102,740
18,767,328
27,360,000
64,400,000

42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
48,000,000
39,000,000
48,000,000
42,000,000
45,000,000
48,000,000
45,000,000

322,613,000
200,162,000
104,400,000
71,400,000
85,501,000
24,963,000
64,800,000
15,051,000
43,003,000
15,741,000
19,400,000

2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
1,248,150
2,500,000
752,550
2,150,150
787,050
970,000

15%

30,000,000
22,524,300
8,160,000
3,210,000
5,325,150
2,220,000
-

PPH PS. 21
JUMLAH PPH 21
SETAHUN
25%

18,153,250
-

30%

50,653,250
25,024,300
10,660,000
5,710,000
7,825,150
1,248,150
4,720,000
752,550
2,150,150
787,050
970,000

PPH 21
TERUTANG (jika PPH 21 Terutang
ada kenaikan
per bulan
20%)

4,221,104
2,085,358
888,333
475,833
652,096
104,013
393,333
62,713
179,179
65,588
138,571

PPh 21 atas THR

11,595,563
8,539,658
1,986,667
1,170,000
4,318,613
2,148,196
1,590,000
1,539,983
1,128,867
1,272,371
15,000

PPh 21 Kurang
Bayar

15,816,667
10,625,017
2,875,000
1,645,833
4,970,708
2,252,208
1,983,333
1,602,696
1,308,046
1,337,958
153,571
44,571,038

ASBANDA
PERHITUNGAN PPH PASAL 21
MASA PAJAK JULI 2015

NO

NAMA

1 Zidane
2 Fernando Torres
3 Cristiano Ronaldo
4 Chelsea Islan
5 David Beckham
6 Muller
7 Pevita Pearce
8 Dian Sastro
9 Van Persi
10 Pazzini
11 Delpiero
12 Fernando Totti
13 Klose
14 Chicarito Hernandez
15 Lionel Messi

NPWP

05.081.557.9.036.000
05.344 855 1 201 000
24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
47.947.543.2.404.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
97.213.432.4.544.000
00.000.000.0.000.000

NIK

ALAMAT

JABATAN

STATUS SIPIL

PMO
Direktur Eksekutif
Manager ABC
Tenaga Ahli
Tenaga Ahli
Kepala Bagian
Kepala Bagian
Kepala Bagian
Staf
Staf
Staf
Staf
Staf
Pramuwisma
Pramuwisma

K/0
K/1
K/1
TK/0
K/0
K/1
TK/0
K/1
K/2
K/3
K/0
K/3
K/1
K/2
K/3

MASA KERJA

BLN KERJA

AGUSTUS

JANUARI
JANUARI
JANUARI
JANUARI
JANUARI
JANUARI
JANUARI
JUNI
JANUARI
JANUARI
JANUARI
JANUARI
JANUARI
JANUARI

JENIS
KELAMIN

Penghsailan

50,000,000
36,000,000
27,500,000
12,500,000
10,000,000
17,000,000
10,750,000
10,000,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
2,967,400
2,400,000

PENGURANG

TERLMBAT

ANGSURAN
THT

305,422
117,157
207,500
87,565
100,150
76,875
-

B JABATAN

500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
450,000
380,725
402,500
168,200
148,370
120,000

JUMLAH PENGURANG

500,000
500,000
805,422
500,000
500,000
617,157
707,500
500,000
500,000
537,565
480,875
402,500
245,075
148,370
120,000

PENGHASILAN
NETTO SEBULAN

49,500,000
35,500,000
26,694,578
12,000,000
9,500,000
16,382,843
10,042,500
9,500,000
9,500,000
8,462,435
7,133,625
7,647,500
3,118,925
2,819,030
2,280,000

PENGHASILAN NETTO
SETAHUN

247,500,000
426,000,000
320,334,936
144,000,000
114,000,000
196,594,116
120,510,000
114,000,000
66,500,000
101,549,220
85,603,500
91,770,000
37,427,100
33,828,360
27,360,000

Penghitungan PPh 21
PPH PS. 21
PTKP

39,000,000
42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
45,000,000
48,000,000
39,000,000
48,000,000
42,000,000
45,000,000
48,000,000

PKP

208,500,000
384,000,000
278,334,000
108,000,000
75,000,000
154,594,000
84,510,000
72,000,000
21,500,000
53,549,000
46,603,000
43,770,000
-

5%

2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
1,075,000
2,500,000
2,330,150
2,188,500
-

15%

23,775,000
30,000,000
30,000,000
8,700,000
3,750,000
15,689,100
5,176,500
3,300,000
532,350
-

25%

33,500,000
7,083,500
-

30%

User:
PPH 21 PER BULAN DIBAGI
5BULAN KARENA MULAI
BEKERJA 1 AGUSTUS 2015

gan PPh 21
JUMLAH PPH 21
SETAHUN

26,275,000
66,000,000
39,583,500
11,200,000
6,250,000
18,189,100
7,676,500
5,800,000
1,075,000
3,032,350
2,330,150
2,188,500
-

PPH 21
TERUTANG
(jika ada
kenaikan 20%)

PPH 21 Terutang
per bulan

5,255,000
5,500,000
3,298,625
933,333
520,833
1,515,758
639,708
483,333
153,571
252,696
194,179
182,375
TOTAL

PPH 21 KURANG
BAYAR

5,255,000
5,500,000
3,298,625
933,333
520,833
1,515,758
639,708
483,333
153,571
252,696
194,179
182,375
18,929,413

ASBANDA
PERHITUNGAN PPH PASAL 21
MASA PAJAK JULI 2015

NO

NAMA

1 Zidane
2 Fernando Torres
3 Cristiano Ronaldo
4 Chelsea Islan
5 David Beckham
6 Muller
7 Pevita Pearce
8 Dian Sastro
9 Van Persi
10 Pazzini
11 Delpiero
12 Fernando Totti
13 Klose
14 Chicarito Hernandez
15 Lionel Messi

NPWP

05.081.557.9.036.000
05.344 855 1 201 000
24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
47.947.543.2.404.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
97.213.432.4.544.000
00.000.000.0.000.000

NIK

ALAMAT

JABATAN

STATUS SIPIL

PMO
Direktur Eksekutif
Manager ABC
Tenaga Ahli
Tenaga Ahli
Kepala Bagian
Kepala Bagian
Kepala Bagian
Staf
Staf
Staf
Staf
Staf
Pramuwisma
Pramuwisma

K/0
K/1
K/1
TK/0
K/0
K/1
TK/0
K/1
K/2
K/3
K/0
K/3
K/1
K/2
K/3

MASA KERJA

BLN KERJA

JENIS
KELAMIN

Penghsailan

50,000,000
36,000,000
27,500,000
12,500,000
10,000,000
17,000,000
10,750,000
10,000,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
2,967,400
2,400,000

PENGURANG

TERLMBAT

ANGSURAN
THT

305,422
117,157
207,500
87,565
100,150
76,875
-

B JABATAN

500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
450,000
380,725
402,500
168,200
148,370
120,000

JUMLAH PENGURANG

500,000
500,000
805,422
500,000
500,000
617,157
707,500
500,000
500,000
537,565
480,875
402,500
245,075
148,370
120,000

PENGHASILAN
NETTO SEBULAN

49,500,000
35,500,000
26,694,578
12,000,000
9,500,000
16,382,843
10,042,500
9,500,000
9,500,000
8,462,435
7,133,625
7,647,500
3,118,925
2,819,030
2,280,000

PENGHASILAN NETTO
SETAHUN

247,500,000
426,000,000
320,334,936
144,000,000
114,000,000
196,594,116
120,510,000
114,000,000
66,500,000
101,549,220
85,603,500
91,770,000
37,427,100
33,828,360
27,360,000

Penghitungan PPh 21
PPH PS. 21
PTKP

39,000,000
42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
45,000,000
48,000,000
39,000,000
48,000,000
42,000,000
45,000,000
48,000,000

PKP

208,500,000
384,000,000
278,334,000
108,000,000
75,000,000
154,594,000
84,510,000
72,000,000
21,500,000
53,549,000
46,603,000
43,770,000
-

5%

2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
1,075,000
2,500,000
2,330,150
2,188,500
-

15%

23,775,000
30,000,000
30,000,000
8,700,000
3,750,000
15,689,100
5,176,500
3,300,000
532,350
-

25%

33,500,000
7,083,500
-

30%

gan PPh 21
JUMLAH PPH 21
SETAHUN

26,275,000
66,000,000
39,583,500
11,200,000
6,250,000
18,189,100
7,676,500
5,800,000
1,075,000
3,032,350
2,330,150
2,188,500
-

PPH 21
TERUTANG
PPH 21 Terutang
(jika ada
per bulan
kenaikan 20%)

5,255,000
5,500,000
3,298,625
933,333
520,833
1,515,758
639,708
483,333
153,571
252,696
194,179
182,375
TOTAL

PPH 21 KURANG
BAYAR

5,255,000
5,500,000
3,298,625
933,333
520,833
1,515,758
639,708
483,333
153,571
252,696
194,179
182,375
18,929,413

ASBANDA
PERHITUNGAN PPH PASAL 21
MASA PAJAK JULI 2015
PENGURANG
NO

NAMA

1 Zidane
2 Fernando Torres
3 Cristiano Ronaldo
4 Chelsea Islan
5 David Beckham
6 Muller
7 Pevita Pearce
8 Dian Sastro
9 Van Persi
10 Pazzini
11 Delpiero
12 Fernando Totti
13 Klose
14 Chicarito Hernandez
15 Lionel Messi

NPWP

05.081.557.9.036.000
05.344 855 1 201 000
24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
47.947.543.2.404.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
97.213.432.4.544.000
00.000.000.0.000.000

Penghsailan

50,000,000
36,000,000
27,500,000
12,500,000
10,000,000
17,000,000
10,750,000
10,000,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
2,967,400
2,400,000

TERLMBAT

PENGURANG
ANGSURAN
THT

305,422
117,157
207,500
87,565
100,150
76,875
-

B JABATAN

500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000
450,000
380,725
402,500
168,200
148,370
120,000

JUMLAH PENGURANG

500,000
500,000
805,422
500,000
500,000
617,157
707,500
500,000
500,000
537,565
480,875
402,500
245,075
148,370
120,000

PENGHASILAN
NETTO SEBULAN

49,500,000
35,500,000
26,694,578
12,000,000
9,500,000
16,382,843
10,042,500
9,500,000
9,500,000
8,462,435
7,133,625
7,647,500
3,118,925
2,819,030
2,280,000

PENGHASILAN NETTO
SETAHUN

247,500,000
426,000,000
320,334,936
144,000,000
114,000,000
196,594,116
120,510,000
114,000,000
66,500,000
101,549,220
85,603,500
91,770,000
37,427,100
33,828,360
27,360,000

PTKP

39,000,000
42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
45,000,000
48,000,000
39,000,000
48,000,000
42,000,000
45,000,000
48,000,000

Penghitungan PPh 21
PPH PS. 21
PKP

208,500,000
384,000,000
278,334,000
108,000,000
75,000,000
154,594,000
84,510,000
72,000,000
21,500,000
53,549,000
46,603,000
43,770,000
-

5%

2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
1,075,000
2,500,000
2,330,150
2,188,500
-

15%

23,775,000
30,000,000
30,000,000
8,700,000
3,750,000
15,689,100
5,176,500
3,300,000
532,350
-

25%

33,500,000
7,083,500
-

30%

gan PPh 21
JUMLAH PPH 21
SETAHUN

26,275,000
66,000,000
39,583,500
11,200,000
6,250,000
18,189,100
7,676,500
5,800,000
1,075,000
3,032,350
2,330,150
2,188,500
-

PPH 21
TERUTANG
(jika ada
kenaikan 20%)

PPH 21 Terutang
per bulan

5,255,000
5,500,000
3,298,625
933,333
520,833
1,515,758
639,708
483,333
153,571
252,696
194,179
182,375
TOTAL

PPH 21 KURANG
BAYAR

5,255,000
5,500,000
3,298,625
933,333
520,833
1,515,758
639,708
483,333
153,571
252,696
194,179
182,375
18,929,413

ASBANDA
PERHITUNGAN PPH PASAL 21
MASA PAJAK NOVEMBER 2015

NO

NAMA

1 Zidane
2 Fernando Torres
3 Cristiano Ronaldo
4 Chelsea Islan
5 David Beckham
6 Muller
7 Pevita Pearce
8 Dian Sastro
9 Van Persi
10 Pazzini
11 Delpiero
12 Fernando Totti
13 Klose
14 Chicarito Hernandez
15 Lionel Messi

NPWP

05.081.557.9.036.000
05.344 855 1 201 000
24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
47.947.543.2.404.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
97.213.432.4.544.000
00.000.000.0.000.000

NIK

ALAMAT

JABATAN

STATUS SIPIL

PMO
Direktur Eksekutif
Manager ABC
Tenaga Ahli
Tenaga Ahli
Kepala Bagian
Kepala Bagian
Kepala Bagian
Staf
Staf
Staf
Staf
Staf
Pramuwisma
Pramuwisma

K/0
K/1
K/1
TK/0
K/0
K/1
TK/0
K/1
K/2
K/3
K/0
K/3
K/1
K/2
K/3

MASA KERJA

BLN KERJA

JENIS
KELAMIN

Penghsailan

50,000,000
36,000,000
27,500,000
12,500,000
10,000,000
17,000,000
10,750,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000
2,967,400
2,400,000

PENGURANG

TERLMBAT

ANGSURAN
THT

B JABATAN

305,422
117,157
207,500
-

500,000
500,000
500,000
500,000
500,000
500,000
500,000
500,000

87,565
100,150
76,875
-

450,000
380,725
402,500
168,200
148,370
120,000

JUMLAH PENGURANG

500,000
500,000
805,422
500,000
500,000
617,157
707,500
500,000
537,565
480,875
402,500
245,075
148,370
120,000

PENGHASILAN
NETTO SEBULAN

PENGHASILAN NETTO
SETAHUN

49,500,000
35,500,000
26,694,578
12,000,000
9,500,000
16,382,843
10,042,500
9,500,000

247,500,000
426,000,000
320,334,936
144,000,000
114,000,000
196,594,116
120,510,000
114,000,000

8,462,435
7,133,625
7,647,500
3,118,925
2,819,030
2,280,000

101,549,220
85,603,500
91,770,000
37,427,100
33,828,360
27,360,000

Penghitungan PPh 21
PPH PS. 21
PTKP

39,000,000
42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
45,000,000
48,000,000
39,000,000
48,000,000
42,000,000
45,000,000
48,000,000

PKP

208,500,000
384,000,000
278,334,000
108,000,000
75,000,000
154,594,000
84,510,000
72,000,000
53,549,000
46,603,000
43,770,000
-

5%

2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,500,000
2,330,150
2,188,500
-

15%

23,775,000
30,000,000
30,000,000
8,700,000
3,750,000
15,689,100
5,176,500
3,300,000
532,350
-

25%

33,500,000
7,083,500
-

30%

gan PPh 21
JUMLAH PPH 21
SETAHUN

26,275,000
66,000,000
39,583,500
11,200,000
6,250,000
18,189,100
7,676,500
5,800,000
3,032,350
2,330,150
2,188,500
-

PPH 21
TERUTANG
(jika ada
kenaikan 20%)

PPH 21 Terutang
per bulan

5,255,000
5,500,000
3,298,625
933,333
520,833
1,515,758
639,708
483,333
252,696
194,179
182,375
TOTAL

PPH 21 KURANG
BAYAR

5,255,000
5,500,000
3,298,625
933,333
520,833
1,515,758
639,708
483,333
252,696
194,179
182,375
18,775,842

ASBANDA
PERHITUNGAN PPH PASAL 21
MASA PAJAK DESEMBER 2015

NO

NAMA

1 Fernando Torres
2 Cristiano Ronaldo
3 Chelsea Islan
4 David Beckham
5 Muller
6 Pevita Pearce
7 Dian Sastro
8 Pazzini
9 Delpiero
10 Fernando Totti
11 Klose
12 Selena Gomez
13 Chicarito Hernandez
14 Lionel Messi
15 Van Persi
16 Zidane
17 Karim Benzema
18 Ariel Tatum

NPWP
05.344 855.1-201 000
24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
97.213.433.2.432.000
97.213.432.4.544.000
00.000.000.0.000.000
47.947.543.2.404.000
05.081.557.9.036.000
00.000.000.0.000.000
00.000.000.0.000.000

JABATAN
Direktur Eks
Manager AB
Tenaga Ahli
Tenaga Ahli
Kepala Bagi
Kepala Bagi
Kepala Bagi
Staf
Staf
Staf
Staf
Staf
Pramuwisma
Pramuwisma
Staf
PMO
Tenaga Ahli
Resepsionis

STATUS
SIPIL
K/1
K/1
TK/0
K/0
K/1
TK/0
K/1
K/3
K/0
K/3
K/1
K/0
K/2
K/3
K/2
K/0
TK/0
TK/0

JAN
GAJI
36,000,000
27,194,578
12,500,000
10,000,000
16,882,843
10,392,500
9,950,000
8,912,435
7,464,350
8,050,000
3,287,125
3,844,925
2,967,400
2,400,000

FEB
GAJI
36,000,000
26,844,578
12,500,000
10,000,000
16,882,843
10,542,500
10,000,000
8,812,435
7,514,350
7,900,000
3,187,125
3,744,925
2,967,400
2,400,000

MAR
GAJI
36,000,000
26,894,578
12,500,000
10,000,000
16,882,843
10,342,500
10,000,000
8,862,435
7,514,350
8,050,000
3,237,125
3,944,925
2,967,400
2,400,000

APR
GAJI
36,000,000
27,194,578
12,500,000
10,000,000
16,882,843
10,542,500
10,000,000
8,912,435
7,514,350
8,050,000
3,287,125
2,967,400
2,400,000

MEI
GAJI
36,000,000
27,194,578
12,500,000
10,000,000
16,882,843
10,542,500
10,000,000
8,912,435
7,514,350
8,050,000
3,287,125

JUNI
GAJI
36,000,000
27,094,578
12,500,000
10,000,000
16,882,843
10,492,500
9,800,000
9,000,000
7,526,935
7,949,850
3,364,000

2,967,400
2,400,000

2,967,400
2,400,000
10,000,000

2,350,000

2,300,000

2,400,000

2,400,000

2,784,000

2,784,000

JUNI

JULI
GAJI
THR
36,000,000
36,000,000
27,194,578
27,500,000
12,500,000
12,500,000
10,000,000
7,500,000
16,882,843
17,000,000
10,542,500
10,750,000
10,000,000
10,000,000
8,912,435
9,000,000
7,514,350
7,614,500
8,050,000
8,050,000
3,287,125
3,364,000

AGUSTUS SEPTEMBER
GAJI
GAJI
36,000,000
36,000,000
27,194,578
27,194,578
12,500,000
12,500,000
10,000,000
10,000,000
16,882,843
16,882,843
10,542,500
10,542,500
10,000,000
10,000,000
8,912,435
8,912,435
7,514,350
7,514,350
8,050,000
8,050,000
3,287,125
3,287,125

OKTOBER
GAJI
36,000,000
27,194,578
12,500,000
10,000,000
16,882,843
10,542,500
10,000,000
8,912,435
7,514,350
8,050,000
3,287,125

2,967,400
2,400,000

2,967,400
2,400,000
10,000,000

2,967,400
2,400,000

2,967,400
2,400,000
10,000,000
50,000,000

2,967,400
2,400,000
10,000,000
50,000,000

2,967,400
2,400,000
10,000,000
50,000,000

2,784,000

2,784,000

2,784,000

2,784,000

2,784,000

2,784,000

THR
36,000,000
27,500,000
12,500,000
7,500,000
17,000,000
10,750,000
10,000,000
9,000,000
7,614,500
8,050,000
3,364,000

NOVEMBER
GAJI
36,000,000
27,194,578
12,500,000
10,000,000
16,882,843
10,542,500
10,000,000
8,912,435
7,514,350
8,050,000
3,287,125

DESEMBER
GAJI
36,000,000
27,194,578
12,500,000
10,000,000
16,882,843
10,542,500
10,000,000
8,912,435
7,514,350
8,050,000
3,287,125

1,712,314
2,400,000

2,967,400
2,400,000

50,000,000

50,000,000
10,000,000
2,784,000

2,784,000

Total Bruto
504,000,000
380,584,936
175,000,000
135,000,000
236,594,116
147,610,000
139,750,000
124,886,785
105,363,785
112,449,850
46,100,375
11,534,775
40,288,514
33,600,000
50,000,000
250,000,000
10,000,000
37,290,000

BiJab
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
5,268,189
5,622,493
2,305,019
576,739
2,014,426
1,680,000
2,500,000
6,000,000
500,000
1,864,500

Netto
498,000,000
374,584,936
169,000,000
129,000,000
230,594,116
141,610,000
133,750,000
118,886,785
100,095,596
106,827,358
43,795,356
10,958,036
38,274,088
31,920,000
47,500,000
244,000,000
9,500,000
35,425,500

Setahun
498,000,000
374,584,936
169,000,000
129,000,000
230,594,116
141,610,000
133,750,000
118,886,785
100,095,596
106,827,358
43,795,356
10,958,036
38,274,088
31,920,000
47,500,000
244,000,000
9,500,000
35,425,500

PTKP
42,000,000
42,000,000
36,000,000
39,000,000
42,000,000
36,000,000
42,000,000
48,000,000
39,000,000
48,000,000
42,000,000
39,000,000
45,000,000
48,000,000
45,000,000
39,000,000
36,000,000
36,000,000

PKP
456,000,000
332,584,000
133,000,000
90,000,000
188,594,000
105,610,000
91,750,000
70,886,000
61,095,000
58,827,000
1,795,000
2,500,000
205,000,000
-

Jumlah PPh Kenaikan PPh 21

21 Setahun
Jan - Nov
20%
84,000,000
80,490,625
53,146,000
48,060,826
14,950,000
15,040,415
8,500,000
6,529,896
23,289,100
22,967,723
10,841,500
11,285,540
8,762,500
9,865,415
5,632,900
6,709,671
4,164,250
5,217,014
3,824,050
5,301,958
89,750
584,326
343,617
323,554
659,790
125,000
25,750,000
14,680,729
243,075,050
228,476,337

PPh 21 Des
3,509,375
5,085,174
(90,415)
1,970,104
321,377
(444,040)
(1,102,915)
(1,076,771)
(1,052,764)
(1,477,908)
(494,576)
(343,617)
(323,554)
(659,790)
125,000
11,069,271
15,013,953 Kurang Bayar PPh 21 Desember 2015

NO

NAMA

1 Fernando Torres
2 Cristiano Ronaldo
3 Chelsea Islan
4 David Beckham
5 Muller
6 Pevita Pearce
7 Dian Sastro
8 Pazzini
9 Delpiero
10 Fernando Totti
11 Klose
12 Eka Rizki Sukmadewi
13 Selena Gomez
14 Chicarito Hernandez
15 Wahid Abdurahman
16 Van Persi
17 Zidane
18 Karim Benzema

NPWP
05.344 855 1 201 000
24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
98.101.632.2.048.000
97.213.433.2.432.000
97.213.432.4.544.000
00.000.000.0.000.000
47.947.543.2.404.000
05.081.557.9.036.000
00.000.000.0.000.000

Yang sudah dibayarkan

perhitungan baru

Fernando Torres
Cristiano Ronaldo
Chelsea Islan
David Beckham
Muller
Pevita Pearce
Dian Sastro
Pazzini
Delpiero
Fernando Totti
Klose
Selena Gomez
Chicarito Hernandez
Lionel Messi
Van Persi
Zidane
Karim Benzema

05.344 855.1-201 000

24.359.425.6 072.000
09.674.206.3-019.000
68.754.937.8-017.000
97.213 .435.7 403.000
68.875.327.6.036.999
07.576.437.3.211.000
66.541.678.0.009.000
97.217.436.5.407.000
45.204.199.9.015.000
34.998.032.6.412.000
97.213.433.2.432.000
97.213.432.4.544.000
00.000.000.0.000.000
47.947.543.2.404.000
05.081.557.9.036.000
00.000.000.0.000.000

Ariel Tatum

00.000.000.0.000.000

JABATAN
Direktur Eksekutif
Manager ABC
Tenaga Ahli
Tenaga Ahli
Kepala Bagian
Kepala Bagian
Kepala Bagian
Staf
Staf
Staf
Staf

Staf
Pramuwisma
Pramuwisma
Staf
PMO
Tenaga Ahli
ibayarkan

STATUS
SIPIL
K/1
K/1
TK/0
K/0
K/1
TK/0
K/1
K/3
K/0
K/3
K/1
TK/0
K/0
K/2
K/3
K/2
K/0
TK/0

JAN
PPH 21
5,784,375
3,583,000
1,079,583
679,271
1,686,383
785,958
704,583
447,696
324,308
325,458
37,821
12,750
85,904
5,950

FEB
PPH 21
5,784,375
3,583,000
1,079,583
679,271
1,686,383
785,958
704,583
447,696
324,308
325,458
37,821
12,750
85,904
5,950

15,543,042

15,543,042

13,488,342

13,410,842

15,543,042

15,543,042

MAR
PPH 21
5,784,375
3,583,000
1,079,583
679,271
1,686,383
785,958
704,583
447,696
324,308
325,458
37,821
12,750
85,904
5,950

APR
PPH 21
5,784,375
3,583,000
1,079,583
679,271
1,686,383
785,958
704,583
447,696
324,308
325,458
37,821
12,750
85,904
5,950

MEI
PPH 21
###
###
###
###
###
###
###
###
###
###
###
37,788
5,950

JUNI
PPH 21
14,784,375
9,656,494
2,954,583
679,271
4,236,383
2,398,458
2,204,583
1,730,196
1,409,374
1,472,583
197,611
163,226

JULI
PPH 21
###
9,656,000
###
1,804,271
###
###
###
###
###
###
###
###

146,902

###

150,729

###
3,430,729

15,543,042

15,543,042

15,482,176

42,184,768

46,740,003

13,408,342

13,520,842

13,520,842

37,699,201

44,571,038

15,543,042

15,543,042

15,482,176

42,184,770

46,740,005

AGUSTUS
PPH 21
5,500,000
2,708,333
933,333
162,500
1,515,760
639,708
483,333
252,700
194,181
182,375
89,583
2,812,500

SEPTEMBER
PPH 21
5,500,000
2,708,333
933,333
162,500
1,515,760
639,708
483,333
252,700
194,181
182,375
89,583
2,812,500

OKTOBER
NOVEMBER
PPH 21
PPH 21
###
5,500,000
###
2,708,333
###
933,333
###
162,500
###
1,515,760
###
639,708
###
483,333
###
252,700
###
194,181
###
182,375
###
###
###
###
###
###
89,583
###
2,812,500

15,474,306

15,474,306

15,474,306

18,929,413

18,929,413

18,929,413

15,474,306

15,474,306

###
-

15,474,306 228,476,337
18,775,842

225,183,528

15,474,306

228,476,343

PPH PASAL 21 DARI JANUARI - NOVEMBER BELUM ADA PEMBETULAN DENGAN PTKP BARU
PPH YANG SUDAH DIBAYARKAN (Dari data SSP)
JANUARI
15,543,042
FEBRUARI
15,543,040
MARET
15,543,040
APRIL
15,543,040
MEI
15,482,176
JUNI
42,184,768
JULI
46,740,003
AGUSTUS
15,474,306
SEPTEMBER
15,474,306
OKTOBER
15,474,306
NOVEMBER
15,384,723
TOTAL
228,386,750
PPH YANG DIBETULKAN DENGAN PTKP BARU
JANUARI
13,488,342
FEBRUARI
13,410,842
MARET
13,408,342
APRIL
13,520,842
MEI
13,520,842
JUNI
37,699,201
JULI
44,571,038
AGUSTUS
18,929,413
SEPTEMBER
18,929,413
OKTOBER
18,929,413
NOVEMBER
18,775,842
TOTAL
225,183,528
3,203,222

NGAN PTKP BARU