C10190191 Nurul Fauziah-191-Pajak 2-2
C10190191 Nurul Fauziah-191-Pajak 2-2
NPM : C10190191
Prodi : S1 Akuntansi
TUGAS PERPAJAKAN II
PPh Pasal 21
Ditanggung karyawan Diberikan tunjangan
Uraian
/Pemberi kerja Pajak
Rp Rp
PENGHASILAN BRUTO
GAJI 25,000,000 25,000,000
Tunjangan-Tunjangan :
Tunjangan Anak 250,000 250,000
Tunjangan Istri 500,000 500,000
Tunjangan Perumahan 2,500,000 2,500,000
Tunjangan Pajak 1,000,000 1,000,000
4,250,000
Jumlah 29,250,000 29,250,000
Iuran dibayar oemberi kerja
Premi jaminan kecelakaan 150,000 150,000
Premi jaminan kematian 125,000 125,000
Rp
4,474,000
Uraian Alternatif 1 Alternatif 2 Alternatif 3
TAKE HOME PAY 29,250,000 29,250,000 32,568,000
GAJI DAN TUJANGAN
DIKURANGI (-)
Iuran jaminan hari tua 250,000 250,000 250,000
iuran pensiun 250,000 250,000 250,000
PPh Pasal 21 3,318,000 4,148,250
Jumlah 25,432,000 28,750,000 27,919,750
Biaya Fiskal
PENGHASILAN BRUTO 29,525,000 29,525,000 32,843,000
DITAMBAH (+)
Iuran pensiun 500,000 500,000 500,000
makan siang 500,000 500,000 500,000
Biaya kendaraan bisnis 375,000 375,000 375,000
Jumlah 30,900,000 30,900,000 34,218,000
BIAYA KOMERSIAL
BIAYA FISKAL 30,900,000 30,900,000 34,218,000
DITAMBAH(+)
Iuran jaminan hri tua 500,000 500,000 500,000
Biaya kendataan bisnis 375,000 375,000 375,000
PPh Pasal 21 3,318,000
250,000
250,000
33,174,000
32,843,000
500,000
500,000
375,000
34,324,000
34,324,000
500,000
375,000
4,355,000
40,554,000
5,230,000