Soal PPH 21

KASUS UNTUK UJIAN BREVET PAJAK PENGHASILAN PASAL 21
PT. Harum Surabaya bergerak di bidang perdagangan alat-alat rumah tangga, beralamat Jl. Rungkut Industri
selama tahun 2018 mengeluarkan biaya-biaya terkait dengan obyek PPh Pasal 21 dengan perincian sbb :
A. Pengeluaran Gaji, Uang makan, Uang, Transport, untuk Pegawai Tetap selama bulan Januari s/d
LAPORAN BIAYA GAJI & TUNJANGAN PEGAWAI TETAP BULAN JANUARI - DESEMBER 2018
JENIS
NO. NAMA PEGAWAI KELAMIN NPWP ALAMAT JABATAN Status KETERANGAN
1 Budi Prasetyo L 49.743.248.8.608.000 Jl. Imam Bonjol SurabayaDirektur K/2 -

2 Agung Marthono L 14.169.589.5.606.000 Perum.Grahadi Surabaya Kabag.Keuangan K/1 Keluar 30 April 2017
3 Suhartono L 18.757.179.9.619.000 Jl.Merapi Surabaya Kabag.Marketing K/1 -
4 Yeni Budiman P 24.002.995.0.618.000 Jl.Patimura Surabaya Bagian Pembelian K/1 -
5 Sofia Rahma P 49.743.349.6.606.000 Jl.Durhana Surabaya Staff Keuangan TK -
6 Eko Hanafi L 0 Jl. Merpati Surabaya Staff Administrasi K/0 -
7 Dwi Widodo L 18.855.011.6.604.000 Jl.Kepatihan Surabaya Staff Marketing K/0 Keluar 31 Juli 2017
8 Maria Lukita P 24.229.559.4.615.000 Jl.Nanas Surabaya Staff Marekting K/0 -
9 Suparto L 0 Perum.YKP Sidoarjo Pengiriman K/0 -
10 Suparman L 0 Ds.Bluru Sidoarjo Satpam K/1 -
11 Lilik Sukmawati P 49.743.751.2.603.000 Perum.Tirtonadi Sidoarjo Kabag.Keuangan TK Masuk 1 Juni 2017
12 Eko Budi Santoso L 49.745.251.5.518.000 Jl.Garuda Surabaya Staff Marketing TK Masuk 1 Agust 2017
17 TOTAL (A+B)
JENIS

17 TOTAL (A+B)
JENIS

17 TOTAL (A+B)
B. Pengeluaran Tenaga Kerja (Pegawai) Harian selama bulan Januari s/d Desember 2018 sbb :
LAPORAN BIAYA UPAH TENAGA KERJA HARIAN BULAN JANUARI - DESEMBER 2018
JENIS
1 Anton L 0 Surabaya Pengepakan K/0 -

2 Yayuk P 0 Sidoarjo Pengepakan TK Keluar 31 Ags 2016
3 Karmilah P 0 Jombang Pengepakan K/0 -
4 Agus L 0 Mojokerto Pengepakan TK Keluar 28 Pebr 2016
5 Hesti P 0 Surabaya Pengepakan TK -
6 Karman L 0 Surabaya Pengepakan TK -
7 Lianawati P 0 Surabaya Pengepakan TK -
8 Sukarno L 0 Sidoarjo Pengepakan K/0 Keluar 31 Juli 2016
9 Harno L 0 Surabaya Pengepakan K/1 Masuk 1 April 2016
10 Sukadi L 0 Sidoarjo Pengepakan TK Masuk 1 Juli 2016
11 Purnomo L 0 Surabaya Pengepakan TK Masuk 1 Ags 2017
12 Dandung L 0 Surabaya Pengepakan TK Masuk 1 Ags 2016
17 TOTAL (A+B)
C. Pengeluaran Biaya Jasa terkait PPh Pasal 21 yang menerima penghasilan BUKAN PEGAWAI PT
LAPORAN PENERIMA PENGHASILAN JASA BULAN JANUARI - DESEMBER 2018

JENIS
NO. PENERIMA KELAMIN NPWP ALAMAT JENIS JASA Status JANUARI
1 Herman,Ak L 49.743.349.9.606.000 Jl. Agung - Surabaya Akuntan K/1 0

2 Efendi L 49.743.350.6.615.000 Jl.Sudirman - Surabaya Service Komputer K/2 2,200,000
3 Notaris Haryani P 18.855.011.6.615.000 Jl. Basuki Rahmat - Sby Notaris K/1 0
4 Komisaris Gunawan L 49.743.350.6.615.000 Jl.Sudirman - Surabaya Honorarium K/2 0
5 Sudarmaji L 49.743.350.6.615.000 Jl.Sudirman - Surabaya Mantan Pegawai K/3 0
17 TOTAL (A+B) 2,200,000
D. INFORMASI TAMBAHAN
Kebijakan PT.Harum Surabaya memberikan atau memasukkan program asuransi ketenagakerjaan kepada BPJS Ketenagake
Jenis Jaminan % Ditanggung Ditanggung

Perusahaan Pegawai
Jaminan Kecelakaan Kerja 0.89% 0.89% 0
Jaminan Kematian 0.30% 0.30% 0
Jaminan Harri Tua 5.70% 3.70% 2%
Jaminan Pensiun 3% 2% 1% Max =Rp 77,035/bulan
E. PERTANYAAN
1. Hitung PPh Pasal 21 PT.Harum 2018 untuk Masa Januari - Desember 2018 (metode GROSS-U
2. Buat SPT PPh21 untuk Masa April, Mei, Nopember, dan Desember 2018 (termasuk SSP nya
3. Buat Bukti Potong 1721_A1 tahun 2018 untuk per pegawai yang terhutang pajak
kut Industri Surabaya (NPWP: 02.112.214..8.609),
Januari s/d Desember 2018 sbb :
JANUARI PEBRUARI
Gaji Uang Makan Uang Transp. JUMLAH Gaji Uang Makan Uang Transp. JUMLAH Gaji
20,000,000 2,000,000 0 22,000,000 20,000,000 2,000,000 0 22,000,000 20,000,000

7,500,000 750,000 0 8,250,000 7,500,000 750,000 0 8,250,000 7,500,000
8,000,000 750,000 0 8,750,000 8,000,000 750,000 0 8,750,000 8,000,000
7,000,000 500,000 0 7,500,000 7,000,000 500,000 0 7,500,000 7,000,000
6,000,000 500,000 0 6,500,000 6,000,000 500,000 0 6,500,000 6,000,000
5,000,000 500,000 0 5,500,000 5,000,000 500,000 0 5,500,000 5,000,000
4,000,000 500,000 375,000 4,875,000 4,000,000 500,000 375,000 4,875,000 4,000,000
4,000,000 500,000 375,000 4,875,000 4,000,000 500,000 375,000 4,875,000 4,000,000
3,500,000 500,000 0 4,000,000 3,500,000 500,000 0 4,000,000 3,500,000
3,000,000 500,000 0 3,500,000 3,000,000 500,000 0 3,500,000 3,000,000
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
68,000,000 7,000,000 750,000 75,750,000 68,000,000 7,000,000 750,000 75,750,000 68,000,000

0 0
MEI JUNI
20,000,000 2,000,000 0 22,000,000 20,000,000 2,000,000 0 22,000,000 20,000,000

0 0 0 0 0 0 0 0 0
8,000,000 750,000 0 8,750,000 8,000,000 750,000 0 8,750,000 8,000,000
7,000,000 500,000 0 7,500,000 7,000,000 500,000 0 7,500,000 7,000,000
6,000,000 500,000 0 6,500,000 6,000,000 500,000 0 6,500,000 6,000,000
5,000,000 500,000 0 5,500,000 5,000,000 500,000 0 5,500,000 5,000,000
4,000,000 500,000 375,000 4,875,000 4,000,000 500,000 375,000 4,875,000 4,000,000
4,000,000 500,000 375,000 4,875,000 4,000,000 500,000 375,000 4,875,000 4,000,000
3,500,000 500,000 0 4,000,000 3,500,000 500,000 0 4,000,000 3,500,000
3,000,000 500,000 0 3,500,000 3,000,000 500,000 0 3,500,000 3,000,000
0 0 0 0 8,000,000 750,000 0 8,750,000 8,000,000
0 0 0 0 0 0 0 0 0
60,500,000 6,250,000 750,000 67,500,000 68,500,000 7,000,000 750,000 76,250,000 68,500,000
SEPTEMBER OKTOBER
20,000,000 2,000,000 0 22,000,000 20,000,000 2,000,000 0 22,000,000 20,000,000

0 0 0 0 0 0 0 0 0
8,000,000 750,000 0 8,750,000 8,000,000 750,000 0 8,750,000 8,000,000
7,000,000 500,000 0 7,500,000 7,000,000 500,000 0 7,500,000 7,000,000
6,000,000 500,000 0 6,500,000 6,000,000 500,000 0 6,500,000 0
5,000,000 500,000 0 5,500,000 5,000,000 500,000 0 5,500,000 5,000,000
0 0 0 0 0 0 0 0 0
4,000,000 500,000 375,000 4,875,000 4,000,000 500,000 375,000 4,875,000 4,000,000
3,500,000 500,000 0 4,000,000 3,500,000 500,000 0 4,000,000 3,500,000
3,000,000 500,000 0 3,500,000 3,000,000 500,000 0 3,500,000 3,000,000
8,000,000 750,000 0 8,750,000 8,000,000 750,000 0 8,750,000 8,000,000
4,000,000 500,000 375,000 4,875,000 4,000,000 500,000 375,000 4,875,000 4,000,000
68,500,000 7,000,000 750,000 76,250,000 68,500,000 7,000,000 750,000 76,250,000 62,500,000
JANUARI PEBRUARI MARET APRIL MEI JUNI JULI AGUSTUS SEPTEMBER
3,100,000 4,800,000 3,100,000 3,100,000 3,100,000 2,800,000 3,100,000 3,100,000 3,100,000

3,300,000 3,100,000 3,100,000 3,100,000 3,100,000 2,800,000 3,100,000 3,100,000 0
2,900,000 4,700,000 3,100,000 3,100,000 3,100,000 2,800,000 3,100,000 4,700,000 3,100,000
3,000,000 2,900,000 0 0 0 0 0 0 0
2,900,000 3,300,000 3,100,000 3,100,000 3,100,000 2,900,000 3,100,000 3,100,000 3,100,000
2,900,000 3,100,000 3,100,000 0 0 0 0 0 0
3,100,000 3,150,000 3,100,000 3,100,000 3,100,000 2,700,000 3,100,000 3,100,000 3,100,000
3,000,000 3,100,000 3,100,000 2,900,000 3,100,000 2,700,000 3,100,000 0 0
0 0 0 3,100,000 3,100,000 2,700,000 3,100,000 3,100,000 3,100,000
0 0 0 0 0 0 3,100,000 4,800,000 3,100,000
0 0 0 0 0 0 0 3,100,000 3,100,000
0 0 0 0 0 0 0 3,100,000 3,100,000
24,200,000 28,150,000 21,700,000 21,500,000 21,700,000 19,400,000 24,800,000 31,200,000 24,800,000
GAWAI PT.Harum Surabaya selama bulan Januari s/d Desember 2018 sbb :
PEBRUARI MARET APRIL MEI JUNI JULI AGUSTUS SEPTEMBER OKTOBER
0 0 0 0 0 0 0 0 0
0 2,600,000 0 0 3,000,000 0 0 0 2,600,000
12,000,000 0 0 0 0 0 0 0 10,000,000
0 0 0 0 50,000,000 0 0 0 0
0 0 25,000,000 0 0 0 0 0 0
12,000,000 2,600,000 25,000,000 0 53,000,000 0 0 0 12,600,000
S Ketenagakerjaan dengan perincian sbb :
e GROSS-UP)
uk SSP nya)
MARET APRIL
Uang Makan Uang Transp. JUMLAH Gaji Uang Makan Uang Transp. THR JUMLAH
2,000,000 0 22,000,000 20,000,000 2,000,000 0 20,000,000 42,000,000

750,000 0 8,250,000 7,500,000 750,000 0 7,500,000 15,750,000
750,000 0 8,750,000 8,000,000 750,000 0 8,000,000 16,750,000
500,000 0 7,500,000 7,000,000 500,000 0 7,000,000 14,500,000
500,000 0 6,500,000 6,000,000 500,000 0 6,000,000 12,500,000
500,000 0 5,500,000 5,000,000 500,000 0 5,000,000 10,500,000
500,000 375,000 4,875,000 4,000,000 500,000 375,000 4,000,000 8,875,000
500,000 375,000 4,875,000 4,000,000 500,000 375,000 4,000,000 8,875,000
500,000 0 4,000,000 3,500,000 500,000 0 3,500,000 7,500,000
500,000 0 3,500,000 3,000,000 500,000 0 3,000,000 6,500,000
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
7,000,000 750,000 75,750,000 68,000,000 7,000,000 750,000 143,750,000

0
JULI AGUSTUS
Uang Makan Uang Transp. JUMLAH Gaji Uang Makan Uang Transp. JUMLAH
2,000,000 0 22,000,000 20,000,000 2,000,000 0 22,000,000

0 0 0 0 0 0 0
750,000 0 8,750,000 8,000,000 750,000 0 8,750,000
500,000 0 7,500,000 7,000,000 500,000 0 7,500,000
500,000 0 6,500,000 6,000,000 500,000 0 6,500,000
500,000 0 5,500,000 5,000,000 500,000 0 5,500,000
500,000 375,000 4,875,000 0 0 0 0
500,000 375,000 4,875,000 4,000,000 500,000 375,000 4,875,000
500,000 0 4,000,000 3,500,000 500,000 0 4,000,000
500,000 0 3,500,000 3,000,000 500,000 0 3,500,000
750,000 0 8,750,000 8,000,000 750,000 0 8,750,000
0 0 0 4,000,000 500,000 375,000 4,875,000
7,000,000 750,000 76,250,000 68,500,000 7,000,000 750,000 76,250,000
NOPEMBER DESEMBER
Uang Makan Uang Transp. JUMLAH Gaji Uang Makan Uang Transp. BONUS JUMLAH
2,000,000 0 22,000,000 20,000,000 2,000,000 0 25,000,000 47,000,000

0 0 0 0 0 0 0 0
750,000 0 8,750,000 8,000,000 750,000 0 10,000,000 18,750,000
500,000 0 7,500,000 7,000,000 500,000 0 8,750,000 16,250,000
0 0 0 0 0 0 0 0
500,000 0 5,500,000 5,000,000 500,000 0 6,250,000 11,750,000
0 0 0 0 0 0 0 0
500,000 375,000 4,875,000 4,000,000 500,000 375,000 5,000,000 9,875,000
500,000 0 4,000,000 3,500,000 500,000 0 4,375,000 8,375,000
500,000 0 3,500,000 3,000,000 500,000 0 3,750,000 7,250,000
750,000 0 8,750,000 8,000,000 750,000 0 10,000,000 18,750,000
500,000 375,000 4,875,000 4,000,000 500,000 375,000 5,000,000 9,875,000
6,500,000 750,000 69,750,000 62,500,000 6,500,000 750,000 78,125,000 147,875,000
OKTOBER NOPEMBER DESEMBER
3,100,000 4,800,000 3,100,000

0 0 0
3,100,000 3,100,000 4,700,000
0 0 0
3,100,000 4,600,000 3,100,000
0 0 0
3,100,000 3,100,000 3,100,000
0 0 0
3,100,000 3,100,000 3,100,000
3,100,000 3,100,000 4,900,000
3,100,000 4,700,000 3,100,000
3,100,000 3,100,000 3,100,000
24,800,000 29,600,000 28,200,000
NOPEMBER DESEMBER
0 40,000,000
0 0
0 0 0
0 0
0 0
0 40,000,000

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KASUS UNTUK UJIAN BREVET PAJAK PENGHASILAN PASAL 21

1 Budi Prasetyo L 49.743.248.8.608.000 Jl. Imam Bonjol SurabayaDirektur K/2 -

1 Budi Prasetyo L 49.743.248.8.608.000 Jl. Imam Bonjol SurabayaDirektur K/2 -

1 Budi Prasetyo L 49.743.248.8.608.000 Jl. Imam Bonjol SurabayaDirektur K/2 -

1 Anton L 0 Surabaya Pengepakan K/0 -

LAPORAN PENERIMA PENGHASILAN JASA BULAN JANUARI - DESEMBER 2018

1 Herman,Ak L 49.743.349.9.606.000 Jl. Agung - Surabaya Akuntan K/1 0

17 TOTAL (A+B) 2,200,000

Jenis Jaminan % Ditanggung Ditanggung

Januari s/d Desember 2018 sbb :

20,000,000 2,000,000 0 22,000,000 20,000,000 2,000,000 0 22,000,000 20,000,000

68,000,000 7,000,000 750,000 75,750,000 68,000,000 7,000,000 750,000 75,750,000 68,000,000

20,000,000 2,000,000 0 22,000,000 20,000,000 2,000,000 0 22,000,000 20,000,000

60,500,000 6,250,000 750,000 67,500,000 68,500,000 7,000,000 750,000 76,250,000 68,500,000

20,000,000 2,000,000 0 22,000,000 20,000,000 2,000,000 0 22,000,000 20,000,000

68,500,000 7,000,000 750,000 76,250,000 68,500,000 7,000,000 750,000 76,250,000 62,500,000

JANUARI PEBRUARI MARET APRIL MEI JUNI JULI AGUSTUS SEPTEMBER

3,100,000 4,800,000 3,100,000 3,100,000 3,100,000 2,800,000 3,100,000 3,100,000 3,100,000

24,200,000 28,150,000 21,700,000 21,500,000 21,700,000 19,400,000 24,800,000 31,200,000 24,800,000

PEBRUARI MARET APRIL MEI JUNI JULI AGUSTUS SEPTEMBER OKTOBER

12,000,000 2,600,000 25,000,000 0 53,000,000 0 0 0 12,600,000

S Ketenagakerjaan dengan perincian sbb :

2,000,000 0 22,000,000 20,000,000 2,000,000 0 20,000,000 42,000,000

7,000,000 750,000 75,750,000 68,000,000 7,000,000 750,000 143,750,000

2,000,000 0 22,000,000 20,000,000 2,000,000 0 22,000,000

7,000,000 750,000 76,250,000 68,500,000 7,000,000 750,000 76,250,000

2,000,000 0 22,000,000 20,000,000 2,000,000 0 25,000,000 47,000,000

6,500,000 750,000 69,750,000 62,500,000 6,500,000 750,000 78,125,000 147,875,000

OKTOBER NOPEMBER DESEMBER

3,100,000 4,800,000 3,100,000

24,800,000 29,600,000 28,200,000

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