NO NAMA JABATAN STATUS/ TANGGUNGAN NPWP

1 Ananda Direktur Utama Menikah/1 anak 67.125.210.2.542.000

2 Panca Direktur Marketing Menikah/2 anak 67.126.211.2.542.000
3 Henry Direktur Produksi Tidak Menikah/0 67.127.212.2.542.000
4 Jaka Direktur Utama Menikah/4 anak 67.128.213.2.542.000
5 Anisa Bag. Keuangan Tidak Menikah/0 67.129.214.2.542.000
6 Martina Bag. SDM Tidak Menikah/1 ortu 67.130.215.2.542.000
7 Rahardian Bag. Umum Menikah/1 anak angkat 67.131.216.2.542.000
8 Vitri Bag. Marketing Menikah/0 *) 67.132.217.2.542.000
9 Irawan Bag. Marketing Menikah/1 mertua 67.133.218.2.542.000
10 Pertiwi Bag. Marketing Menikah/0 **) 67.134.219.2.542.000
11 Hendra Bag. Produksi Menikah/1 adik 67.135.220.2.542.000
12 Agus Bag. Produksi Tidak Menikah/1 ortu 67.136.221.2.542.000
13 Novrian Bag. Produksi Tidak Menikah/0 -
14 Budi Bag. Produksi Menikah/1 anak -
 TUNJANGAN TUNJANGAN TUNJANGAN PREMI IURAN
GAJI POKOK
STRUKTURAL FUNGSIONAL DISIPLIN ASURANSI PENSIUN
7,000,000 3,500,000 1,500,000 400,000 280,000 140,000
5,500,000 2,000,000 1,000,000 400,000 220,000 110,000
5,500,000 2,000,000 800,000 400,000 220,000 110,000
5,500,000 2,000,000 800,000 400,000 220,000 110,000
4,500,000 800,000 300,000 180,000 90,000
4,300,000 800,000 300,000 172,000 86,000
4,700,000 800,000 300,000 188,000 94,000
4,000,000 1,000,000 300,000 160,000 80,000
4,300,000 1,000,000 300,000 172,000 86,000
3,900,000 1,000,000 300,000 156,000 78,000
4,100,000 800,000 300,000 164,000 82,000
4,200,000 800,000 300,000 168,000 84,000
3,700,000 800,000 300,000 148,000 74,000
3,000,000 800,000 300,000 120,000 60,000
MENGHITUNG PPH PASAL 21 PEGAWAI TETAP

Uraian 1. ANANDA
Gaji pokok sebulan 7,000,000
Tunjangan struktural sebulan 3,500,000
Tunjangan fungsional sebulan 1,500,000
Tunjangan displin sebulan 400,000
Premi asuransi sebulan 280,000
Penghasilan bruto sebulan 12,680,000
Pengurang :
1. Biaya jabatan 500,000
2. Iuran pensiun 140,000
Total pengurang 640,000
Penghasilan netto sebulan 12,040,000
Penghasilan netto setahun 144,480,000
Penghasilan tidak kena pajak (PTKP) setahun 63,000,000
Prenghasilan kena pajak (PKP) 81,480,000
Penghasilan kena pajak (dibulatkan) 81,480,000
PPh Pasal 21 setahun
5% x 2,500,000
15% x 4,722,000
25% x
30% x
PPh Pasal 21 terutang setahun 7,222,000
PPh Pasal 21 terutang sebulan 601,833
 2. PANCA 3. HENDRY 4. JAKA
5,500,000 5,500,000
2,000,000 2,000,000
1,000,000 800,000
400,000 400,000
220,000 220,000
9,120,000 8,920,000

456,000 446,000 446,000

110,000 110,000 110,000
566,000 556,000
8,554,000 8,364,000
102,648,000 100,368,000
67,500,000 54,000,000
35,148,000 46,368,000
35,148,000 46,368,000

1,757,400 2,318,400 1,418,400

1,757,400 2,318,400
146,450 193,200
4. JAKA 5. ANISA 6. MARTINA
5,500,000 4,500,000 4,300,000
2,000,000
800,000 800,000 800,000
400,000 300,000 300,000
220,000 180,000 172,000
8,920,000 5,780,000 5,572,000

289,000 278,600
90,000 86,000
556,000 379,000 364,600
8,364,000 5,401,000 5,207,400
100,368,000 64,812,000 62,488,800
72,000,000 54,000,000 58,500,000
28,368,000 10,812,000 3,988,800
28,368,000 10,812,000 3,989,000

540,600 199,450

1,418,400 540,600 199,450

118,200 45,050 16,621
7. RAHARDIAN 8. VITRI 9. IRAWAN
4,700,000 4,000,000

800,000 1,000,000
300,000 300,000
188,000 160,000
5,988,000 5,460,000

299,400 273,000 288,600

94,000 80,000 86,000
393,400 353,000
5,594,600 5,107,000
67,135,200 61,284,000
63,000,000 58,500,000
4,135,200 2,784,000
4,135,000 2,784,000

206,750 139,200 88,450

206,750 139,200
17,229 11,600
9. IRAWAN 10. PERTIWI 11. HENDRA
4,300,000 3,900,000 4,100,000

1,000,000 1,000,000 800,000

300,000 300,000 300,000
172,000 156,000 164,000
5,772,000 5,356,000 5,364,000

267,800 268,200
78,000 82,000
374,600 345,800 350,200
5,397,400 5,010,200 5,013,800
64,768,800 60,122,400 60,165,600
63,000,000 54,000,000 63,000,000
1,768,800 6,122,400 -
1,769,000 6,122,000

306,100

88,450 306,100
7,371 25,508
 12. AGUS 13. NOVRIAN (tdk ada NPWP) 14. BUDI (tdk ada NPWP)
4,200,000 3,700,000

800,000 800,000
300,000 300,000
168,000 148,000
5,468,000 4,948,000

273,400 247,400 211,000

84,000 74,000 60,000
357,400 321,400
5,110,600 4,626,600
61,327,200 55,519,200
58,500,000 54,000,000
2,827,200 1,519,200
2,827,000 1,519,000

141,350 75,950

141,350 75,950
11,779 6,329
. BUDI (tdk ada NPWP)
3,000,000

800,000
300,000
120,000
4,220,000

211,000
4,009,000
48,108,000
63,000,000
-
 RINGKASAN PENGHASILAN DAN PPH PASAL 21 DIPOTONG /DISETOR BULAN JANUARI 2016

NO NAMA PEGAWAI PENGHASILAN BRUTO

1 Ananda 12,680,000
2 Panca 9,120,000
3 Henry 8,920,000
4 Jaka 8,920,000
5 Anisa 5,780,000
6 Martina 5,460,000
7 Rahardian 5,988,000
8 Vitri 5,460,000
9 Irawan 5,772,000
10 Pertiwi 5,356,000
11 Hendra 5,364,000
12 Agus 5,468,000
13 Novrian 4,948,000
14 Budi 4,220,000
TOTAL 93,456,000
SETOR BULAN JANUARI 2016

PPH DOPTONG/DISETOR
601,833
146,450
93,200
118,200
45,050
16,020
17,229
11,600
7,370
25,508

11,779
6,329

1,100,568
PERHITUNGAN PPH PASAL 21 TENAGA KERJA LEPAS SATUAN

Nama
Keterangan
Andi Badu Chandra Kukuh Lulu Mita
Jumlah Uni 44 46 44 55 50 53
Upah per u 30,000 30,000 30,000 25,000 25,000 25,000
Jumlah har 22 22 22 20 20 20
Total upah ### ### ### ### ### ###
Upah sehar ### ### ### ### ### ###
Pengurang 450,000 450,000 450,000 450,000 450,000 450,000
Penghasila 870,000 930,000 870,000 925,000 800,000 875,000
PPh Pasal 2 52,200 55,800 52,200 55,500 48,000 52,500
PPh Pasal ### ### ### ### 960,000 ###
Note : karena semua pekerja tidak memiliki NPWP besaran pajak yang harus dibayar lebih besar 20%

Upah sebulan karena lebih dari 4.500.000

tk/0 150,000 ###
k/1 175,000 ###
tk/1 162,500 ###
k/0 162,500 ###
MENGHITUNG PPH PASAL 21 PEGAWAI TETAP

Uraian 1. ANANDA

Gaji pokok sebulan 84,000,000

Tunjangan struktural sebulan 42,000,000
Tunjangan fungsional sebulan 18,000,000
Tunjangan displin sebulan 4,800,000
Premi asuransi sebulan 3,360,000
Bonus 14,000,000
Penghasilan bruto sebulan 166,160,000
Pengurang :
1. Biaya jabatan 6,000,000
2. Iuran pensiun 1,680,000
Total pengurang 7,680,000
Penghasilan netto setahun 158,480,000
Penghasilan tidak kena pajak (PTKP) setahun 63,000,000
Prenghasilan kena pajak (PKP) 95,480,000
Penghasilan kena pajak (dibulatkan) 95,480,000
PPh Pasal 21 setahun
5% x 2,500,000
15% x 6,822,000
25% x
30% x
PPh Pasal 21 atas gaji dan bonus 9,322,000
PPh Pasal 21 terutang setahun 776,833
pph atas bonus
 2. PANCA 3. HENDRY

66,000,000 66,000,000
24,000,000 24,000,000
12,000,000 9,600,000
4,800,000 4,800,000
2,640,000 2,640,000
11,000,000
120,440,000 107,040,000

5,352,000 5,352,000
1,320,000 1,320,000
6,672,000 6,672,000
113,768,000 100,368,000
67,500,000 54,000,000
46,268,000 46,368,000
46,268,000 46,368,000

2,313,400 2,318,400

2,313,400 2,318,400
192,783 193,200
 4. JAKA 5. ANISA 6. MARTINA

66,000,000 4,500,000 ###

24,000,000
9,600,000 800,000 800,000
4,800,000 300,000 300,000
2,640,000 180,000 172,000

107,040,000 5,780,000 ###

5,352,000 289,000 278,600

1,320,000 90,000 86,000
6,672,000 379,000 364,600
100,368,000 5,401,000 ###
72,000,000 54,000,000 ###
#REF! #REF! #REF!
#REF! #REF! ###

#REF! #REF! 199,450

#REF! #REF! 199,450

#REF! #REF! 16,621
7. RAHARDIAN 8. VITRI 9. IRAWAN

### ### ###

800,000 ### ###

300,000 300,000 300,000
188,000 160,000 172,000

### ### ###

299,400 273,000 288,600

94,000 80,000 86,000
393,400 353,000 374,600
### ### ###
### ### ###
#REF! #REF! #REF!
### #REF! ###

206,750 #REF! 88,450

206,750 #REF! 88,450

17,229 #REF! 7,371
 10. PERTIWI 11. HENDRA 12. AGUS 13. NOVRIAN (tdk ada NPWP)

### ### ###

### 800,000 800,000

300,000 300,000 300,000
156,000 164,000 168,000

### ### ###

267,800 268,200 273,400 247,400

78,000 82,000 84,000 74,000
345,800 350,200 357,400
### ### ###
### ### ###
#REF! - #REF!
### ###

306,100 141,350 75,950

306,100 141,350
25,508 11,779
OVRIAN (tdk ada NPWP) 14. BUDI (tdk ada NPWP)

### ###

800,000 800,000
300,000 300,000
148,000 120,000

### ###

211,000
60,000
321,400 211,000
### ###
### ###
#REF! -
###

75,950
6,329