PT Mitra Realty

Daftar Gaji
31 Desember 2018

Nature:

Daftar Gaji diperoleh dari

ID Karyawan Nama Karyawan Posisi Tgl Penerimaan Tgl Resign

Operasional
120101 Irvan Mardiansyah Dewan Komisaris 08-Jan-01 -
120201 Robi Gunarso Direktur Utama 08-Jan-01 -
120301 Agus Ariyanto Komite Audit 08-Aug-15 -
120302 Atmanto Dwi Wijaya Komite Audit 15-Aug-14 -
120303 Supriyadi Audit Internal 26-May-13 -
120304 Nurul Hendri Setiawan Audit Internal 06-May-14 -
120305 Nurdin Haqiqi Audit Internal 04-Oct-15 -
120402 Deni Siregar Sekretaris 10-Jul-09 -
120501 Tatsuya Adachi Manajer Gedung 1 13-Jan-07 -
120502 Yana Suryana Asisten Manajer Gedung 1 10-Oct-08 -
120503 Troy Aditia Tobias Manajer Gedung 2 06-Dec-09 -
120504 Nazirwan Asisten Manajer Gedung 2 28-May-09 -
120505 Mohammad Ihwan Manajer Gedung 3 08-Jun-10 -
120506 Retno Ambarwati Asisten Manajer Gedung 3 03-Oct-17 -
120507 Arifin Dyan Mulya RiskyawanManajer Gedung 4 27-May-09 -
120508 Danu Yudho Prastowo Asisten Manajer Gedung 4 13-Aug-17 -
120509 Abdul Hanan Manajer Gedung 5 17-Dec-13 -
120510 Dede Nur Alamsyah Asisten Manajer Gedung 5 08-Jun-16 -
120511 Kozuka Yoji Manajer Gedung 6 05-Mar-16 -
120512 Budhiarso Santosa Asisten Manajer Gedung 6 10-Nov-18 -
120601 Hadi Hamdani Manajer Proyek 22-Nov-13 -
120602 Rino Pamungkas Administrasi Proyek 22-Nov-13 -
120603 Jaenudin Staf Proyek 22-Nov-13 -
120701 Salman Faris Manajer Pemasaran 24-Aug-11 -
120702 Sanusi Firdaus Administrasi Pemasaran 22-Nov-13 -
120703 Fandi Fadlan Petugas Penagihan 16-Oct-13 -
120704 Arry Alifa Apriliawan Staf Pemasaran 19-Nov-15 29-Dec-17
120801 Yunita Sari Manajer Akuntansi & Keuangan 25-Feb-14 -
120802 Restu Syamsi Kabag Akuntansi 17-Nov-15 -
120803 Ami Anandita Kabag Keuangan 27-Mar-17 -
120804 Arizal Fahri Staf Akuntansi 17-Nov-16 -
120805 Anggun Achmad Saputro Staf Keuangan 19-Nov-17 -
120901 Ruben Nainggolan Manajer Umum & SDM 19-Nov-15 -
120902 Herman Surya Admin Pembelian & Penggudangan 13-Jul-17 -
120903 Ambar Parwono Staf Pembelian & Penggudangan 11-Nov-17 -

Administrasi Umum
300101 Hadi Security 27-Aug-12 -
300102 Rojali Security 12-Dec-13 -
300103 Jayadi Security 27-Aug-14 -

Tie up Beban Gaji

 Gaji Pokok per Tunjangan per Asuransi per Penghasilan Biaya
NPWP Status Level
tahun tahun tahun Bruto Jabatan

v K/2 1 78,000,000 14,330,972 3,900,000 96,230,972 3,900,000

v K/3 1 78,000,000 13,000,000 3,900,000 94,900,000 3,900,000
v K/3 2 54,000,000 - 1,620,000 55,620,000 2,700,000
v K/2 2 54,000,000 - 1,620,000 55,620,000 2,700,000
v K/2 4 37,800,000 - 1,134,000 38,934,000 1,890,000
v TK/0 4 37,800,000 - 1,134,000 38,934,000 1,890,000
v TK/0 4 37,800,000 - 1,134,000 38,934,000 1,890,000
v K/2 2 54,000,000 - 1,620,000 55,620,000 2,700,000
v TK/0 2 54,000,000 4,709,888 1,620,000 60,329,888 2,700,000
v TK/0 3 46,500,000 3,767,911 1,395,000 51,662,911 2,325,000
v K/1 2 54,000,000 4,709,888 1,620,000 60,329,888 2,700,000
v K/3 3 46,500,000 3,767,911 1,395,000 51,662,911 2,325,000
v K/3 2 54,000,000 4,709,888 1,620,000 60,329,888 2,700,000
v TK/0 3 46,500,000 3,767,911 1,395,000 51,662,911 2,325,000
v K/3 2 54,000,000 4,709,888 1,620,000 60,329,888 2,700,000
v K/2 3 46,500,000 3,767,911 1,395,000 51,662,911 2,325,000
v K/3 2 54,000,000 4,709,888 1,620,000 60,329,888 2,700,000
v K/3 3 46,500,000 3,767,911 1,395,000 51,662,911 2,325,000
v K/2 2 54,000,000 4,709,888 1,620,000 60,329,888 2,700,000
v TK/0 3 46,500,000 3,767,911 1,395,000 51,662,911 2,325,000
v TK/0 2 54,000,000 4,000,000 1,620,000 59,620,000 2,700,000
v K/1 4 37,800,000 - 378,000 38,178,000 1,890,000
v K/3 5 25,560,000 - 255,600 25,815,600 1,278,000
v K/3 2 54,000,000 4,000,000 1,620,000 59,620,000 2,700,000
v K/2 4 37,800,000 - 378,000 38,178,000 1,890,000
v K/3 4 37,800,000 - 378,000 38,178,000 1,890,000
v TK/0 5 25,560,000 - 255,600 25,815,600 1,278,000
v TK/0 2 54,000,000 4,000,000 1,620,000 59,620,000 2,700,000
v TK/0 3 46,500,000 - 465,000 46,965,000 2,325,000
v TK/0 3 46,500,000 - 465,000 46,965,000 2,325,000
v K/1 5 25,560,000 - 255,600 25,815,600 1,278,000
v TK/0 5 25,560,000 - 255,600 25,815,600 1,278,000
v TK/0 2 54,000,000 4,000,000 1,620,000 59,620,000 2,700,000
v K/3 4 37,800,000 - 378,000 38,178,000 1,890,000
v TK/0 5 25,560,000 - 255,600 25,815,600 1,278,000
1,622,400,000 94,197,765 44,352,000

v K/2 1,600,000 19,200,000 3,391,104 3,107,816 25,698,920 960,000

v K/3 1,550,000 18,600,000 2,500,000 3,107,816 24,207,816 930,000
v K/0 1,510,000 18,120,000 2,500,000 3,107,816 23,727,816 906,000
55,920,000 8,391,104 9,323,448
1,678,320,000 102,588,869 53,675,448
 6.20%
PPh 21 testing
Penghasilan PPh Take Home Pay/ Penghasilan
JKK JHT JT PTKP PKP PPh 21
Neto 21/bulan bulan Bruto

2,886,929 89,444,043 67,500,000 21,944,043 1,097,200 91,433 7,687,237

2,847,000 88,153,000 72,000,000 16,153,000 807,650 67,304 7,603,779
1,668,600 51,251,400 72,000,000 - - - 4,495,950
1,668,600 51,251,400 67,500,000 - - - 4,495,950
1,168,020 35,875,980 67,500,000 - - - 3,147,165
1,168,020 35,875,980 54,000,000 - - - 3,147,165
1,168,020 35,875,980 54,000,000 - - - 3,147,165
1,668,600 51,251,400 67,500,000 - - - 4,495,950
1,809,897 55,819,992 54,000,000 1,819,992 91,000 7,583 4,869,083
1,549,887 47,788,023 54,000,000 - - - 4,176,085
1,809,897 55,819,992 63,000,000 - - - 4,876,666
1,549,887 47,788,023 72,000,000 - - - 4,176,085
1,809,897 55,819,992 72,000,000 - - - 4,876,666
1,549,887 47,788,023 54,000,000 - - - 4,176,085
1,809,897 55,819,992 72,000,000 - - - 4,876,666
1,549,887 47,788,023 67,500,000 - - - 4,176,085
1,809,897 55,819,992 72,000,000 - - - 4,876,666
1,549,887 47,788,023 72,000,000 - - - 4,176,085
1,809,897 55,819,991 67,500,000 - - - 4,876,666
1,549,887 47,788,024 54,000,000 - - - 4,176,085
1,788,600 55,131,400 54,000,000 1,131,400 56,550 4,713 4,814,571
1,145,340 35,142,660 63,000,000 - - - 3,086,055
774,468 23,763,132 72,000,000 - - - 2,086,761
1,788,600 55,131,400 72,000,000 - - - 4,819,283
1,145,340 35,142,660 67,500,000 - - - 3,086,055
1,145,340 35,142,660 72,000,000 - - - 3,086,055
774,468 23,763,132 54,000,000 - - - 2,086,761
1,788,600 55,131,400 54,000,000 1,131,400 56,550 4,713 4,814,571
1,408,950 43,231,050 54,000,000 - - - 3,796,338
1,408,950 43,231,050 54,000,000 - - - 3,796,338
774,468 23,763,132 63,000,000 - - - 2,086,761
774,468 23,763,132 54,000,000 - - - 2,086,761
1,788,600 55,131,400 54,000,000 1,131,400 56,550 4,713 4,814,571
1,145,340 35,142,660 72,000,000 - - - 3,086,055
774,468 23,763,132 54,000,000 - - - 2,086,761
2,165,500 180,458 142,162,981

576,000 24,162,920 67,500,000 - - - 2,093,577

558,000 22,719,816 72,000,000 - - - 1,970,818
543,600 22,278,216 58,500,000 - - - 1,932,018
- - 5,996,413 -
2,165,500 180,458 148,159,394 -
 Perusahaan Karyawan Total
JKK 0.2% 0.0% 0.2%
JHT 3.7% 2.0% 5.7%
JKM 0.3% 0.0% 0.3%
JP 2.0% 1.0% 3.0%
6.2% 3.0% 9.2%

3%
yg dibyarkan karyawan 3% x gaji pokkok pertahun bandingin daftar gaji sama pph 21 yg kita hitung
Biaya JKK JHT JP Penghasilan
PTKP PhKP PPh 21 Diff Tickmarks
Jabatan JKM Neto

- - - - - - -
- - - - - - -
ar gaji sama pph 21 yg kita hitung
PT Mitra Realty
Daftar Karyawan
31 Desember 2018

Daftar Karyawan Aktif 2018 & 2017 diperoleh dari Bapak Ruben Nainggolan (Manajer Umum dan SDM)

Tgl
ID Karyawan Nama Karyawan Posisi Tgl Resign NPWP Status
Penerimaan

Operasional
120101 Irvan Mardiansyah Dewan Komisaris 08-Jan-01 v K/2
120201 Robi Gunarso Direktur Utama 08-Jan-01 v K/3
120301 Agus Ariyanto Komite Audit 08-Aug-15 v K/3
120302 Atmanto Dwi Wijaya Komite Audit 15-Aug-14 v K/2
120303 Supriyadi Audit Internal 26-May-13 v K/2
120304 Nurul Hendri Setiawan Audit Internal 06-May-14 v TK/0
120305 Nurdin Haqiqi Audit Internal 04-Oct-15 v TK/0
120402 Deni Siregar Sekretaris 10-Jul-09 v K/2
120501 Tatsuya Adachi Manajer Gedung 1 13-Jan-07 v TK/0
120502 Yana Suryana Asisten Manajer Gedung 1 10-Oct-08 v TK/0
120503 Troy Aditia Tobias Manajer Gedung 2 06-Dec-09 v K/1
120504 Nazirwan Asisten Manajer Gedung 2 28-May-09 v K/3
120505 Mohammad Ihwan Manajer Gedung 3 08-Jun-10 v K/3
120506 Retno Ambarwati Asisten Manajer Gedung 3 03-Oct-17 v TK/0
120507 Arifin Dyan Mulya Manajer Gedung 4 27-May-09 v K/3
120508 Danu Yudho Prastowo Asisten Manajer Gedung 4 13-Aug-17 v K/2
120509 Abdul Hanan Manajer Gedung 5 17-Dec-13 v K/3
120510 Dede Nur Alamsyah Asisten Manajer Gedung 5 08-Jun-16 v K/3
120511 Kozuka Yoji Manajer Gedung 6 05-Mar-16 v K/2
120512 Budhiarso Santosa Asisten Manajer Gedung 6 10-Nov-18 v TK/0
120601 Hadi Hamdani Manajer Proyek 22-Nov-13 v TK/0
120602 Rino Pamungkas Administrasi Proyek 22-Nov-13 v K/1
120603 Jaenudin Staf Proyek 22-Nov-13 v K/3
120701 Salman Faris Manajer Pemasaran 24-Aug-11 v K/3
120702 Sanusi Firdaus Administrasi Pemasaran 22-Nov-13 v K/2
120703 Fandi Fadlan Petugas Penagihan 16-Oct-13 v K/3
120704 Arry Alifa Apriliawan Staf Pemasaran 19-Nov-15 29-Dec-17 v TK/0
120801 Yunita Sari Manajer Akuntansi & Keuangan 25-Feb-14 v TK/0
120802 Restu Syamsi Kabag Akuntansi 17-Nov-15 v TK/0
120803 Ami Anandita Kabag Keuangan 27-Mar-17 v TK/0
120804 Arizal Fahri Staf Akuntansi 17-Nov-16 v K/1
120805 Anggun Achmad Saputro Staf Keuangan 19-Nov-17 v TK/0
120901 Ruben Nainggolan Manajer Umum & SDM 19-Nov-15 v TK/0
120902 Herman Surya Admin Pembelian & Gudang 13-Jul-17 v K/3
120903 Ambar Parwono Staf Pembelian & Penggudangan 11-Nov-17 v TK/0

Adm Umum
300101 Hadi Security 27-Aug-13 v K/2
300102 Rojali Security 27-Aug-13 v K/3
300103 Jayadi Security 27-Aug-13 v K/0

Usulan Jurnal Penyesuaian

 Level Rate Gaji
1 6,500,000
2 4,500,000
3 3,875,000
4 3,150,000
5 2,130,000
resign, baru (sesuai lv) 01-Jan-18 31-Dec-18
Gaji
Masa Kerja Beban Gaji Beban Gaji (per
Status 2018 Level Rate Gaji dibayarkan Diff Tickmarks
(bln) (per listing) Audit)
(bln)
#DIV/0! 0 0
PT Mitra Realty
Test Pembayaran Gaji
31 Desember 2018

Bukti Pengeluaran Kas

Bulan Daftar Gaji No BKK Tgl BKK Cek No
Januari 148,159,394
Februari 148,159,394
Maret 148,159,394
April 148,159,394
Mei 148,159,394
Juni 148,159,394
Juli 148,159,394
Agustus 148,159,394
September 148,159,394
Oktober 148,159,394
November 148,159,394
Desember 148,159,394
 Attributes:
[1] Jumlah gaji yang dibayarkan sesuai dengan perhitungan take home pay pada
daftar gaji yang disajikan oleh Divisi Umum dan SDM
[2] Bukti pengeluaran kas telah diotorisasi oleh pihak yang berwenang sesuai
dengan kebijakan perusahaan
[3] Nilai cek sesuai dengan jumlah pembayaran gaji

ngeluaran Kas Attributes

Tgl Cek Amount Diff Tickmarks [1] [2] [3]
148,159,394
148,159,394
148,159,394
148,159,394
148,159,394
148,159,394
148,159,394
148,159,394
148,159,394
148,159,394
148,159,394
148,159,394
PT Mitra Realty
Test Slip Gaji Karyawan
31 Desember 2018

dari sheet daftar gaji

IDKARYAWAN:  Troy Aditia Tobias 120503/ K1 Oct-18 Amount per daftar Diff.
gaji

Basic Salary : 4,500,000

Tunjangan :
a. Pajak -
b. Tunjangan lain 329,491
c. JKK/JKM 135,000
d. Bonus -
Gross Income 5,027,491
Dikurangi:
Biaya jabatan (max 500.000/bln, 6.000.000/th) (251,375)
Iuran Pensiun (180,000)
(431,375)
Penghasilan Netto/thn 4,596,116
PTKP  5.250.000

Penghasilan kena pajak -

Take Home Pay 4,596,116
t/m IDKARYAWAN:  Arry Alifa Apriliawan 120704/ TK0 Dec-18 Amount per daftar
gaji

Basic Salary : 2,130,000

Tunjangan :
a. Pajak -
b. Tunjangan lain -
c. JKK/JKM 21,300
d. Bonus -
Gross Income 2,151,300
Dikurangi:
Biaya jabatan (max 500.000/bln, 6.000.000/th) (107,565)
Iuran Pensiun (85,200)
(192,765)
Penghasilan Netto/thn 1,958,535
PTKP 4,500,000

Penghasilan kena pajak -

Take Home Pay 4,500,000
Diff. t/m
 PT Mitra Realty
WP Gaji
31 December 2018

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