PT.

SI
PERHITU
PERIODE

NAMA KARYAWAN
ASEP
NO NAMA BULANAN
Gaji Pokok 12,500,000
Tunjangan Transportasi 11,500,000
Tunjangan Makan 11,500,000
Tunjangan Jabatan 11,000,000
insentiv lembur 11,000,000
Premi asuransi kesehatan 1,100,000
Premi asuransi kecelakaan 16,000
Premi asuransi kematian 17,500
Bonus
Total Penghasilan Bruto 58,633,500
Potongan
Biaya Jabatan 500,000
Iuran THT 133,333
Iuran pensiun 1,333,333
Total Pengurang 1,966,667
Penghasilan Neto sebulan 56,666,833
PTKP
PhKP
PPh 21 terhutang setahun
PPh 21 atas bonus
PPh 21 terhutang sebulan
Take Home Pay

Gross Up (78,571,429)
PPh 21 sebulan (6,547,619)

PENJURNALAN PPh 21
1. Dibayar Pegawai
Pada saat Pencatatan
Biaya Gaji 58,633,500
Utang Gaji
Utang Iuran Pensiun
Utang PPh Psl 21

Pada saat Pembayaran Gaji

Utang Gaji -
Kas/Bank
Pada saat Pembayaran PPh Psl 21 & Iuran Pensiun
Utang Iuran Pensiun 133,333
Utang PPh Psl 21 -
Kas/Bank

2. Ditanggung Perusahaan
Pada saat Pencatatan
Biaya Gaji 58,633,500
Biaya PPh Psl 21 10,841,717
Utang Gaji
Utang Iuran Pensiun
Utang PPh Psl 21

Pada saat Pembayaran Gaji

Utang Gaji 692,760,283
Kas/Bank
Pada saat Pembayaran PPh Psl 21 & Iuran Pensiun
Utang Iuran Pensiun 133,333
Utang PPh Psl 21 -
Kas/Bank

3. Tunjangan PPh Psl 21

Pada saat Pencatatan
Biaya Gaji 703,602,000
Tunjangan PPh Psl 21 192,000
Utang Gaji
Utang Iuran Pensiun
Utang PPh Psl 21

Pada saat Pembayaran Gaji

Utang Gaji -
Kas/Bank
Pada saat Pembayaran PPh Psl 21 & Iuran Pensiun
Utang Iuran Pensiun 133,333
Utang PPh Psl 21 192,000
Kas/Bank
Penghitungan
Cost
Insurance (5%)
Freight (10%)
CIF
Bea Masuk (3% CIF)
Bea Masuk lainnya
Nilai impor (DPP PPh 22, PPN, PPnBM)
PPnBM (20% DPP)
PPh 22 (2,5% DPP)
PPN (10% DPP)
Total Pembayaran

Penjurnalannya
Biaya Impor
Bea Masuk
Bea Masuk lainnya
PPN Masukan
PPn.BM
Uang Muka Pasal 22
Cash/Bank
 PT.SINAR MAS GROUP
PERHITUNGAN PPh PASAL 21
PERIODE 31 DESEMBER 2016

ASEP
TAHUNAN PPh 21 bonus
150,000,000 150,000,000
138,000,000 138,000,000
138,000,000 138,000,000
132,000,000 132,000,000
132,000,000 132,000,000
13,200,000 13,200,000
192,000 192,000
210,000 210,000
15,000,000
703,602,000 718,602,000

6,000,000 6,000,000
1,600,000 1,600,000
16,000,000 16,000,000
23,600,000 23,600,000
680,002,000 695,002,000
63,000,000 63,000,000
617,002,000 632,002,000
130,100,600 134,600,600
4,500,000
10,841,717
692,760,283

-
133,333
-
 -

133,333

692,760,283
133,333
10,841,717

692,760,283

133,333

-
133,333
192,000

325,333
 1,000,000,000
50,000,000
100,000,000
1,150,000,000
34,500,000
23,000,000
PnBM) ###
Rp 241,500,000
Rp 30,187,500
Rp 120,750,000
###

1,150,000,000
34,500,000
23,000,000
120,750,000
241,500,000
30,187,500
1,599,937,500
540,000,000

13,602,000

17,600,000

4,500,000
 PT.RAMAYANA
TABEL PERHITUNGAN PPh PASAL 21 BERKE
PERIODE 31 DESEMBER 2015

NO MASA PAJAK IMBALAN JASA DPP (50%) PTKP

JNUARI 50,000,000 25,000,000 3,000,000
FERBRUARI 50,000,000 25,000,000 3,000,000
MARET 200,000,000 100,000,000 3,000,000

APRIL 200,000,000 100,000,000 3,000,000

MEI 150,000,000 75,000,000 3,000,000

JUNI 150,000,000 75,000,000 3,000,000

JULI 150,000,000 75,000,000 3,000,000
AGUSTUS 150,000,000 75,000,000 3,000,000

SEPTEMBER 250,000,000 125,000,000 3,000,000

OKTOBER 250,000,000 125,000,000 3,000,000
NOVEMBER 300,000,000 150,000,000 3,000,000
DESEMBER 300,000,000 150,000,000 3,000,000

TOTAL 2,200,000,000 1,100,000,000 36,000,000

T.RAMAYANA
Ph PASAL 21 BERKESINAMBUNGAN
31 DESEMBER 2015

PHKP PhKP KUMULATIF TARIF PPh 21 TERHUTANG

22,000,000 22,000,000 5% 1,100,000
22,000,000 44,000,000 5% 1,100,000
6,000,000 50,000,000 5% 300,000
91,000,000 141,000,000 15% 13,650,000
97,000,000 238,000,000 15% 14,550,000
12,000,000 250,000,000 15% 1,800,000
60,000,000 310,000,000 25% 15,000,000
72,000,000 382,000,000 25% 18,000,000
72,000,000 454,000,000 25% 18,000,000
46,000,000 500,000,000 25% 11,500,000
26,000,000 526,000,000 30% 7,800,000
122,000,000 648,000,000 30% 36,600,000
122,000,000 770,000,000 30% 36,600,000
147,000,000 917,000,000 30% 44,100,000
147,000,000 1,064,000,000 30% 44,100,000

1,064,000,000 264,200,000
 1,100,000
1,100,000
2,500,000
13,950,000
14,550,000
30,000,000
16,800,000
18,000,000
18,000,000
62,500,000
19,300,000
36,600,000
36,600,000
44,100,000
44,100,000 169,200,000

264,200,000 264,200,000
 PT.RAMAYANA
TABEL PERHITUNGAN PPh PASAL 21
PERIODE 31 DESEMB

NO MASA PAJAK IMBALAN JASA DPP (50%) PTKP

JNUARI 50,000,000 25,000,000 -
FERBRUARI 50,000,000 25,000,000 -
MARET 200,000,000 100,000,000 -
APRIL 200,000,000 100,000,000 -
MEI 150,000,000 75,000,000 -
JUNI 150,000,000 75,000,000 -
JULI 150,000,000 75,000,000 -
AGUSTUS 150,000,000 75,000,000 -
-
SEPTEMBER 250,000,000 125,000,000 -
OKTOBER 250,000,000 125,000,000 -
NOVEMBER 300,000,000 150,000,000 -
DESEMBER 300,000,000 150,000,000 -

TOTAL 2,200,000,000 1,100,000,000 -

 PT.RAMAYANA
NGAN PPh PASAL 21 BERKESINAMBUNGAN
ERIODE 31 DESEMBER 2015

PHKP PhKP KUMULATIF TARIF Tanpa NPWP PPh 21 TERHUTANG

25,000,000 25,000,000 5% 120% 1,500,000
25,000,000 50,000,000 5% 120% 1,500,000
100,000,000 150,000,000 15% 120% 18,000,000
100,000,000 250,000,000 15% 120% 18,000,000
75,000,000 325,000,000 25% 120% 22,500,000
75,000,000 400,000,000 25% 120% 22,500,000
75,000,000 475,000,000 25% 120% 22,500,000
25,000,000 500,000,000 25% 120% 7,500,000
50,000,000 550,000,000 30% 120% 18,000,000
125,000,000 675,000,000 30% 120% 45,000,000
125,000,000 800,000,000 30% 120% 45,000,000
150,000,000 950,000,000 30% 120% 54,000,000
150,000,000 1,100,000,000 30% 120% 54,000,000

1,100,000,000 330,000,000
 1,500,000
1,500,000
18,000,000 21,000,000
18,000,000
22,500,000 40,500,000
22,500,000
22,500,000
52,500,000
25,500,000
45,000,000
45,000,000
54,000,000
54,000,000 216,000,000

330,000,000 330,000,000