Tabel 1.

Perhitungan PPh Pasal

Penghasilan Bruto Sebulan

no Nama
Gaji Pokok Tunjangan Premi Asuransi
1 Ganteng 12,000,000 2,000,000 240,000
2 omar 10,000,000 2,000,000 200,000
3 rico 5,000,000 100,000

no Nama
Upah Sebulan Hari Kerja Upah Sehari
1 andri 7,500,000 15 500,000
2 hasan 7,500,000 12 625,000
3 husein 8,000,000 17 470,588

No Penerima penghasilan jenis penghasilan Pengahsilan Bruto Pph Pasal 21

1 Makarim jasa akuntan 40,000,000 1,000,000
2 Agus Penghargaan 12,000,000 720,000

no Nama Penghasilan Bruto Setahun

Gaji Pokok Tunjangan Premi Asuransi THR
1 Ganteng 144,000,000 24,000,000 2,880,000 12,000,000
2 omar 120,000,000 24,000,000 2,400,000 10,000,000
3 rico 60,000,000 1,200,000 5,000,000
 biaya Penghasilan Neto PTKP
Total jabatan Iuran pensiun Sebulan Setahun
14,240,000 500,000 160,000 13,580,000 162,960,000 63,000,000
12,200,000 500,000 160,000 11,540,000 138,480,000 58,500,000
5,100,000 255,000 160,000 4,685,000 56,220,000 54,000,000
31,540,000

PTKP PTKP Sehari Upah Terutang PPh Pasal 21 SePPh Pasal 21 sebulan dpp
63,000,000 175,000 325,000 16,250 243,750 4,875,000
54,000,000 150,000 475,000 23,750 285,000 5,700,000
67,500,000 187,500 283,088 14,154 240,625 4,812,500

biaya jabatanIuran pensiun Penghasilan Neto PTKP

Total Setahun
182,880,000 6,000,000 1,920,000 174,960,000 63,000,000
156,400,000 6,000,000 1,920,000 148,480,000 58,500,000
66,200,000 3,310,000 1,920,000 60,970,000 54,000,000
31,540,000

no nama penghasilan bruto bulan desember

gaji thr
1 ganteng 14,240,000 12,000,000
2 omar 12,200,000 10,000,000
3 rico 5,100,000 5,000,000
 PKP PPh
Terutang setahun terutang sebulan
99,960,000 9,994,000 832,833
79,980,000 6,997,000 583,083
2,220,000 111,000 9,250
1,425,167

PKP PPh PPh sebelum THR PPh ats THR

Terutang setahun
111,960,000 11,794,000 9,994,000 1,800,000
89,980,000 8,497,000 6,997,000 1,500,000
6,970,000 348,500 111,000 237,500

bruto bulan desember pph dipotong/ di setor

total pph atas gaji pph atas thr total
26,240,000 832,833 1,800,000 2,632,833
22,200,000 583,083 1,500,000 2,083,083
10,100,000 9,250 237,500 246,750