Penghasilan
Gaji/bulan 35,000,000
Tunjangan Fungsional 10,500,000
Tunjangan Jabatan 10,000,000
Total 55,500,000
Pengurang
Biaya Jabatan 500,000 500,000
TUAN A K/2 L
Penghasilan
Gaji 10,000,000
Tunjangan Fungsional 5,000,000
Tunjangan Jabatan 7,000,000
Total 22,000,000
Pengurang
Biaya Jabatan 5% (maksimal 500 rb) 500,000 500,000
TUAN A K/1 L
Penghasilan
Gaji 15,000,000
Tunjangan Fungsional 7,000,000
Tunjangan Jabatan 6,500,000
Total 28,500,000
Pengurang
Biaya Jabatan 5% (maksimal 500 rb) 500,000 500,000
Penghasilan Netto 28,000,000
Penghasilan Netto disetahunkan 336,000,000
PTKP (K/1) 18,480,000
Penghasilan Kena pajak (PKP) 317,520,000
50.000.000 x 5% = 2.500.000 2,500,000
250.000.000 - 50.000.000 x 15% = 30.000.000 30,000,000
317.520.000 - 250.000.000 x 25% = 16.880.000 16,880,000
PPh Terutang setahun 49,380,000
PPh Terutang sebulan 4,115,000
Take home pay
Gaji 28,500,000
PPh pasal 21 4,115,000 (-)
THP 24,385,000
TUAN A K/0 L
Penghasilan
Gaji 5,000,000
Tunjangan Fungsional 2,500,000
Tunjangan Jabatan 1,700,000
Total 9,200,000
Pengurang
Biaya Jabatan 5% (maksimal 500 rb) 460,000 460,000
Penghasilan Netto 8,740,000
Penghasilan Netto disetahunkan 104,880,000
PTKP (K/0) 17,160,000
Penghasilan Kena pajak (PKP) 87,720,000
50.000.000 x 5% = 2.500.000 2,500,000
87.720.000- 50.000.000 x 15% = 5.658.000 5,658,000
TUAN B K/0 L
Penghasilan
Gaji 2,500,000
Tunjangan Fungsional 700,000
Tunjangan Jabatan 1,500,000
Total 4,700,000
Pengurang
Biaya Jabatan 5% (maksimal 500 rb) 235,000 235,000
Penghasilan Netto 4,465,000
Penghasilan Netto disetahunkan 53,580,000
PTKP (K/0) 24,300,000
Penghasilan Kena pajak (PKP) 29,280,000
29.280.000 x 5% = 2.500.000 1,464,000
TUAN B K/0 L
Penghasilan
Gaji 1,000,000
Tunjangan Fungsional 250,000
Tunjangan Jabatan 100,000
Total 1,350,000
Pengurang
Biaya Jabatan 5% (maksimal 500 rb) 67,500 67,500
Penghasilan Netto 1,282,500
Penghasilan Netto disetahunkan 15,390,000
PTKP (K/0) 17,160,000
Penghasilan Kena pajak (PKP) (1,770,000)
YENI K/2
PENGHASILAN 12,020,000
PENGURANG
BIAYA JABATAN 500,000
PENGHASILAN NETTO SEBULAN 11,520,000
PENGHASILAN NETTO SETAHUN 138,240,000
PTKP 15,840,000
PENGHASILAN KENA PAJAK 122,400,000
PPH TERUTANG
50.000.000 X 5% 2,500,000
(122.400.000 - 50.000.000 ) X 15% 10,860,000
PPH TERUTANG SETAHUN 13,360,000
PPH TERUTANG SEBULAN 1,113,333
CONTOH
1) WIWIK
PENGHASILAN BRUTTO 36,000,000
PENGURANG : BIAYA JABATAN 5% 1,800,000
PENGHASILAN NETTO 34,200,000
PTKP 15,840,000
PENGHASILAN KENA PAJAK 18,360,000
5% X 50,000,000 2,500,000
15% X (66.540.000 JT - 50 JT) 2,481,000
PPH Terutang 1 th 4,981,000
PPh Istri 918,000
PPh Kurang Bayar 4,063,000
PPH TERUTANG SEBULAN 415,083
PEMOTONGAN PPH 21 ISTRI 76,500
PPH 21 KURANG BAYAR 338,583
2) PENGHASILAN BRUTTO
SONI 20% 312,000,000
LIANA 20% 60,000,000
penghasilan netto berdasar norma perhitungan
SONI 62,400,000
LIANA 12,000,000
Total Peng. Netto 74,400,000
PTKP 35,640,000
PKP 38,760,000
PPh TERUTANG SETAHUN 5% x 38.760.000 1,938,000
PPh TERUTANG SEBULAN 161,500
3) PENGHASILAN BRUTTO
ANTON 40% 300,000,000
IDA 40% 240,000,000
penghasilan netto berdasar norma perhitungan
ANTON 120,000,000
IDA 96,000,000
Total Peng. Netto 216,000,000
PTKP 35,640,000
PKP 180,360,000
PPh TERUTANG SETAHUN
5% X 50.000.000 2,500,000
15% X (180.360.000 - 50JT) 19,554,000
PPH TERUTANG 1 TH 22,054,000
PPh TERUTANG SEBULAN 1,837,833
PENGHASILAN BRUTTO
SUAMI ISTRI
500,000,000 36,000,000
312,000,000 60,000,000
300,000,000 240,000,000
60,000,000 180,000,000
360,000,000 24,000,000
300,000,000 108,000,000
1,500,000,000 120,000,000
600,000,000 96,000,000
54,000,000 120,000,000
180,000,000 72,000,000
165,000,000 67,000,000
180,000,000 95,000,000
75,000,000 100,000,000
87,000,000 400,000,000
36,000,000 87,000,000
72,000,000 500,000,000