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Penghasilan Bruto Sebulan

nama gaji pokok tunjangan premi asuransi total


Sandhu 14,000,000 1,400,000 280,000 15,680,000
Nina 8,000,000 800,000 160,000 8,960,000
Bram 6,000,000 600,000 120,000 6,720,000
Indah 7,000,000 700,000 140,000 7,840,000
39,200,000

63,000,000 K,1
54,000,000 K(dianggap single)
54,000,000 BK
67,500,000 K,2 Suami tidak kerja

Tenaga Kerja Lepas >450rb krg dari 10,2jt Honorarium atau imbalan
475,000 3,8jt dibagi 8hr Nama Jenis Penghasilan
450,000 PTKP Sehari asraf Konsultan Pajak
25,000 PKP Sehari tony Komisaris
1,250 Pph terutang sehari bambang Pesangon
10,000 Pph terutang 8 hari

RINGKASAN HITUNGAN PPH 21 DIPOTONG/DISETOR BULAN FEBRUARI

PPh 21 4079813
Kelompok Pegawai Penghasilan Bruto dipotong/disetor
Pegawai tetap
Sandhu 15,680,000 1,051,833
Nina 8,960,000 196,600
Bram 6,720,000 91,200
Indah 7,840,000 105,180
Sub total 39,200,000 1,444,813

Tenaga Kerja Lepas


Fauzan 3,800,000 10,000
Sub total 3,800,000 10,000

Honorarium
asraf 45,000,000 1,125,000
tony 60,000,000 4,000,000
bambang 250,000,000 25,000,000
Sub Total 355,000,000 30,125,000
TOTAL 398,000,000 31,579,813
Penghasil Neto
biaya jabatan iuran pensiun sebulan setahun PTKP
500,000 140,000 15,040,000 180,480,000 63,000,000
448,000 80,000 8,432,000 101,184,000 54,000,000
336,000 60,000 6,324,000 75,888,000 54,000,000
392,000 70,000 7,378,000 88,536,000 67,500,000

mi tidak kerja PPH terutang Sandhu


2500000
10122000
Penghasilan Bruto PPh Pasal 21
45,000,000 1,125,000
60,000,000 4,000,000
250,000,000 25,000,000 Rp84,000,000
Rp8,400,000
Rp1,680,000
Rp101,080,000

Rp 202,160,000
Rp 115,520,000
Rp 86,640,000 Rp1,500,000
Rp 101,080,000
PPh
PKP Terutang setahun terutang sebulan
117,480,000 12,622,000 1,051,833
47,184,000 2,359,200 196,600
21,888,000 1,094,400 91,200
21,036,000 1,262,160 105,180
17,337,760 1,444,813

Rp5,054,000
Rp840,000
Rp5,894,000 Rp95,186,000
Rp27,686,000

Rp1,661,160