PT TUNGGAL IKA AUTOMOBIL

Jl. Ahmad Dahlan nomor 105 Yogyakarta

05.234.567.7.541.000

No. NAMA GAJI POKOK

PAKK
(1) (a)
Bulanan
1. Ir. Sofyan Rp 15,000,000 Rp 75,000
2. Seno Susetyo, M.B.A Rp 12,500,000 Rp 62,500
3. Batara Suseno Rp 10,000,000 Rp 50,000
4. Sumantri Rp 9,750,000 Rp 48,750
5. Dewi Yul Rp 9,250,000 Rp 46,250
6. Fajri Lumantir Rp 5,000,000 Rp 25,000
7. Soecipto Rp 5,250,000 Rp 26,250
8. Hanggini Rp 4,500,000 Rp 22,500

Mingguan

No. NAMA GAJI POKOK

PAKK

1 (a)

1 Haris Setiyawan Rp 7,000,000 Rp 35,000

2 Haryono Rp 6,000,000 Rp 30,000

Harian

No. NAMA GAJI POKOK

1
1 Aris Sutiyoso Rp 5,000,000

Harian Lepas

No. NAMA GAJI POKOK

PAKK

1 (a)

1 Rp -

Lain Lain

No. NAMA GAJI POKOK

PAKK

1 (a)

1 Danang Hermawan Rp 15,000,000 Rp -

 TOTAL Rp 104,250,000 Rp446,250

JURNAL ATAS GAJI BULANAN JANUARI 2020

TANGGAL NAMA REKENING
Biaya Gaji dan Upah
Biaya PAAK
Biaya PAK
biaya THT
Biaya iuran pensiun
biaya natura
utang gaji
utang PAKK
utang PAK
Utang THT
Utang Iuran Pensiun
Utang PPH 21
Utang koperasi
Utang Natura
TOTAL

JURNAL PEMBAYARAH

TANGGAL NAMA REKENING

Utang gaji
utang PAKK
utang PAK
Utang THT
Utang Iuran Pensiun
Utang PPH 21
Utang Koperasi
Utang natura
kas
 DAFTAR GAJI PEGAW
Bulan Januari 2020
TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.
(b) (c) (d) (e) (2)

Rp 45,000 Rp 600,000 Rp 450,000 Rp 1,500,000 Rp -

Rp 37,500 Rp 500,000 Rp 375,000 Rp 1,250,000 Rp -
Rp 30,000 Rp 400,000 Rp 300,000 Rp 1,000,000 Rp -
Rp 29,250 Rp 390,000 Rp 292,500 Rp 975,000 Rp -
Rp 27,750 Rp 370,000 Rp 277,500 Rp 925,000 Rp -
Rp 15,000 Rp 200,000 Rp 150,000 Rp 500,000 Rp -
Rp 15,750 Rp 210,000 Rp 157,500 Rp 525,000 Rp -
Rp 13,500 Rp 180,000 Rp 135,000 Rp 450,000 Rp -

TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.

(b) (c) (d) (e) 2

Rp 21,000 Rp 280,000 Rp 210,000 Rp 700,000 Rp -

Rp 18,000 Rp 240,000 Rp 180,000 Rp 600,000 Rp -

TAMBAHAN
PAKK PAK THT PENSIUN TUNJ.
(a) (b) (c) (d) (e)
Rp 25,000 Rp 15,000 Rp 200,000 Rp 150,000 Rp -

TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.

(b) (c) (d) (e) 2

TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.

(b) (c) (d) (e) 2

Rp - Rp - Rp - Rp - Rp -
 Rp267,750 Rp3,570,000 Rp2,677,500 Rp8,425,000 Rp0

DEBIT KREDIT
Rp112,675,000
Rp446,250
Rp267,750
Rp3,570,000
Rp2,677,500
Rp8,415,000
Rp99,847,621
Rp446,250
Rp267,750
Rp5,355,000
Rp8,032,500
Rp3,287,379
Rp2,400,000
Rp8,415,000
Rp128,051,500 Rp128,051,500

DEBET KREDIT
Rp99,847,621
Rp446,250
Rp267,750
Rp5,355,000
Rp8,032,500
Rp3,287,379
Rp2,400,000
Rp8,415,000
Rp128,051,500
Rp128,042,500 Rp128,051,500
DAFTAR GAJI PEGAWAI
Bulan Januari 2020
POTO
JUMLAH PENGHASILAN
JUMLAH PENGHASILAN NATURA
+ NATURA PPh 21
(1)+(a)+(b)+(c)+(d)+(e)+(2) (3) (1)+(a)+(b)+(c)+(d)+(e)+(2)+(3)

Rp 17,670,000 Rp 765,000 Rp 18,435,000 Rp 998,583

Rp 14,725,000 Rp 765,000 Rp 15,490,000 Rp 613,083
Rp 11,780,000 Rp 765,000 Rp 12,545,000 Rp 227,583
Rp 11,485,500 Rp 765,000 Rp 12,250,500 Rp 201,900
Rp 10,896,500 Rp 765,000 Rp 11,661,500 Rp 280,683
Rp 5,890,000 Rp 765,000 Rp 6,655,000 Rp 42,613
Rp 6,184,500 Rp 765,000 Rp 6,949,500 Rp 36,020
Rp 5,301,000 Rp 765,000 Rp 6,066,000 Rp 18,298

POTONGAN
JUMLAH PENGHASILAN
JUMLAH PENGHASILAN NATURA
+ NATURA PPh 21

(1)+(a)+(b)+(c)+(d)+(e)+(2) 3 (1)+(a)+(b)+(c)+(d)+(e)+(2)+(3)

Rp 8,246,000 Rp 765,000 Rp 9,011,000 Rp 64,873

Rp 7,068,000 Rp 765,000 Rp 7,833,000 Rp 53,743

JUMLAH
JUMLAH
BONUS NATURA PENGHASILAN +
PENGHASILAN
NATURA
(1)+(a)+(b)+(c)+(d)+ (1)+(a)+(b)+(c)+(d)+(e)
2 3
(e)+(2) +(2)+(3)
Rp - Rp 5,390,000 Rp 765,000 Rp 6,155,000

POTONGAN
JUMLAH PENGHASILAN
JUMLAH PENGHASILAN NATURA
+ NATURA PPh 21

(1)+(a)+(b)+(c)+(d)+(e)+(2) 3 (1)+(a)+(b)+(c)+(d)+(e)+(2)+(3)

POTONGAN
JUMLAH PENGHASILAN
JUMLAH PENGHASILAN NATURA
+ NATURA PPh 21

(1)+(a)+(b)+(c)+(d)+(e)+(2) 3 (1)+(a)+(b)+(c)+(d)+(e)+(2)+(3)

Rp 15,000,000 Rp - Rp 15,000,000 Rp 750,000

Rp119,636,500 Rp8,415,000 Rp128,051,500 Rp3,287,379
 POTONGAN
PREMI JUMLAH POTONGAN
THT PENSIUN IURAN KOPERASI
ASURANSI
(4)

Rp 300,000 Rp 900,000 Rp 300,000 Rp 2,498,583

Rp 250,000 Rp 750,000 Rp 300,000 Rp 1,913,083
Rp 200,000 Rp 600,000 Rp 300,000 Rp 1,327,583
Rp 195,000 Rp 585,000 Rp 300,000 Rp 1,281,900
Rp 185,000 Rp 555,000 Rp 300,000 Rp 1,320,683
Rp 100,000 Rp 300,000 Rp 300,000 Rp 742,613
Rp 105,000 Rp 315,000 Rp 300,000 Rp 756,020
Rp 90,000 Rp 270,000 Rp 300,000 Rp 678,298

POTONGAN
JUMLAH
IURAN UTANG GAJI
THT PENSIUN POTONGAN
KOPERASI
4 (1)+(e)+(2)-(4)

Rp 140,000 Rp 420,000 Rp - Rp 624,873 Rp 7,075,127

Rp 120,000 Rp 360,000 Rp - Rp 533,743 Rp 6,066,257

POTONGAN
JUMLAH POTONGAN
PPh 21 THT PENSIUN IURAN KOPERASI
4
Rp - Rp 100,000 Rp 300,000 Rp - Rp 400,000

POTONGAN
JUMLAH
IURAN UTANG GAJI
THT PENSIUN POTONGAN
KOPERASI
4 (1)+(e)+(2)-(4)

POTONGAN
JUMLAH
IURAN UTANG GAJI
THT PENSIUN POTONGAN
KOPERASI
4 (1)+(e)+(2)-(4)

Rp - Rp - Rp - Rp 750,000 Rp 14,250,000
Rp1,785,000 Rp5,355,000 Rp2,400,000 Rp12,827,379 Rp99,847,621
 UTANG GAJI

(1)+(e)+(2)-(4)

Rp 14,001,417
Rp 11,836,917
Rp 9,672,417
Rp 9,443,100
Rp 8,854,317
Rp 4,757,387
Rp 5,018,980
Rp 4,271,702

UTANG GAJI

(1)+(e)+(2)-(4)
Rp 4,600,000
PT TUNGGAL IKA AUTOMOBIL
Jl. Ahmad Dahlan nomor 105 Yogyakarta
05.234.567.7.541.000

No. NAMA GAJI POKOK

PAKK
(1) (a)
Bulanan
1. Ir. Sofyan Rp15,000,000 Rp75,000
2. Seno Susetyo Rp12,500,000 Rp62,500
3. Batara Suseno Rp10,000,000 Rp50,000
4. Sumantri Rp9,750,000 Rp48,750
5. Dewi Yul Rp9,250,000 Rp46,250
6. Fajri Lumantir Rp5,000,000 Rp25,000
7. Soecipto Rp5,250,000 Rp26,250
8. Hanggini Rp4,500,000 Rp22,500

Mingguan

No. NAMA GAJI POKOK

PAKK

1 (a)

1 Haris Setiyawan Rp 7,000,000 Rp 35,000

2 Haryono Rp 6,000,000 Rp 30,000
Harian

No. NAMA GAJI POKOK

PAKK

1 (a)

1 Aris Sutiyoso Rp 5,000,000 Rp 25,000

Harian Lepas

No. NAMA GAJI POKOK

PAKK

1 (a)

1 Wuryantoro Rp 4,600,000

Lain lain

No. NAMA GAJI POKOK

PAKK

1 (a)
1 Aji Prakos Rp 85,000,000 Rp -
2 Hans Muller Rp 100,625,000 Rp -

TOTAL Rp297,475,000 Rp446,250

JURNAL ATAS GAJI BULAN JANUARI

Tanggal Nama Rekening
biaya gaji dan upah
biaya PAKK
biaya PAK
biaya THT
biaya iuran Pensiun
Biaya natura
utang gaji
utang PAAK
utang PAK
Utang THT
utang iuran pensiun
utang PPH 21
utang koperasi
utang natura

JURNAL PEMBAYARAN
Tanggal Nama rekening
utang gaji
utang PAAK
utang PAK
utang THT
utang iuran pensiun
Utang PPH 21
utang koperasi
utang natura

TOTAL
 DAFTAR GAJI PEGAWAI
Bulan Januari 2020
TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.
(b) (c) (d) (e) (2)

Rp45,000 Rp600,000 Rp450,000 Rp1,500,000 Rp0

Rp37,500 Rp500,000 Rp375,000 Rp1,250,000 Rp0
Rp30,000 Rp400,000 Rp300,000 Rp1,000,000 Rp0
Rp29,250 Rp390,000 Rp292,500 Rp975,000 Rp0
Rp27,750 Rp370,000 Rp277,500 Rp925,000 Rp0
Rp15,000 Rp200,000 Rp150,000 Rp500,000 Rp0
Rp15,750 Rp210,000 Rp157,500 Rp525,000 Rp0
Rp13,500 Rp180,000 Rp135,000 Rp450,000 Rp0

TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.

(b) (c) (d) (e) 2

Rp 21,000 Rp 280,000 Rp 210,000 Rp 700,000 Rp -

Rp 18,000 Rp 240,000 Rp 180,000 Rp 600,000 Rp -

TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.

(b) (c) (d) (e) 2

Rp 15,000 Rp 200,000 Rp 150,000 Rp - Rp -

TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.

(b) (c) (d) (e) 2

Rp -

TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.

(b) (c) (d) (e) 2

Rp - Rp - Rp -
Rp - Rp - Rp -

Rp267,750 Rp3,570,000 Rp2,677,500 Rp8,425,000 Rp0

Debit Kredit
Rp287,900,000
Rp446,250
Rp267,750
Rp3,570,000
Rp2,677,500
Rp8,415,000
Rp253,572,621
Rp446,250
Rp267,750
Rp5,355,000
Rp8,032,500
Rp24,787,379
Rp2,400,000
Rp8,415,000
Rp303,276,500 Rp303,276,500

Debit Kredit
Rp253,572,621
Rp446,250
Rp267,750
Rp5,355,000
Rp8,032,500
Rp24,787,379
Rp2,400,000
Rp8,415,000
Rp303,276,500
Rp303,256,500 Rp303,276,500
GAJI PEGAWAI
Januari 2020
JUMLAH POTONGAN
JUMLAH
NATURA PENGHASILAN +
PENGHASILAN PPh 21 THT
NATURA
(1)+(a)+(b)+(c)+(d)+(e)+(2) (3) (1)+(a)+(b)+(c)+(d)+(e)+(2)+(3)

Rp17,670,000 Rp765,000 Rp18,435,000 Rp998,583 Rp300,000

Rp14,725,000 Rp765,000 Rp15,490,000 Rp613,083 Rp250,000
Rp11,780,000 Rp765,000 Rp12,545,000 Rp227,583 Rp200,000
Rp11,485,500 Rp765,000 Rp12,250,500 Rp201,900 Rp195,000
Rp10,896,500 Rp765,000 Rp11,661,500 Rp280,683 Rp185,000
Rp5,890,000 Rp765,000 Rp6,655,000 Rp42,613 Rp100,000
Rp6,184,500 Rp765,000 Rp6,949,500 Rp36,020 Rp105,000
Rp5,301,000 Rp765,000 Rp6,066,000 Rp18,298 Rp90,000

JUMLAH POTONGAN
JUMLAH
NATURA PENGHASILAN +
PENGHASILAN PPh 21 THT
NATURA
(1)+(a)+(b)+(c)+(d)+(e)
(1)+(a)+(b)+(c)+(d)+(e)+(2) 3
+(2)+(3)
Rp 8,246,000 Rp 765,000 Rp 9,011,000 Rp 64,873 Rp 140,000
Rp 7,068,000 Rp 765,000 Rp 7,833,000 Rp 53,743 Rp 120,000

JUMLAH POTONGAN
JUMLAH
NATURA PENGHASILAN +
PENGHASILAN PPh 21 THT
NATURA
(1)+(a)+(b)+(c)+(d)+(e)
(1)+(a)+(b)+(c)+(d)+(e)+(2) 3
+(2)+(3)
Rp 5,390,000 Rp 765,000 Rp 6,155,000 Rp - Rp 100,000

JUMLAH POTONGAN
JUMLAH
NATURA PENGHASILAN +
PENGHASILAN PPh 21 THT
NATURA
(1)+(a)+(b)+(c)+(d)+(e)
(1)+(a)+(b)+(c)+(d)+(e)+(2) 3
+(2)+(3)
Rp 4,600,000 Rp 4,600,000 Rp - Rp -

JUMLAH POTONGAN
JUMLAH
NATURA PENGHASILAN +
PENGHASILAN PPh 21 THT
NATURA
(1)+(a)+(b)+(c)+(d)+(e)
(1)+(a)+(b)+(c)+(d)+(e)+(2) 3
+(2)+(3)
Rp 85,000,000 Rp - Rp 85,000,000 Rp 2,125,000 Rp -
Rp 100,625,000 Rp - Rp 100,625,000 Rp 20,125,000 Rp -

Rp294,861,500 Rp8,415,000 Rp303,276,500 Rp24,787,379 Rp178,500

 POTONGAN
JUMLAH
PREMI IURAN UTANG GAJI
PENSIUN POTONGAN
ASURANSI KOPERASI
(4) (1)+(e)+(2)-(4)

Rp900,000 Rp300,000 Rp2,498,583 Rp14,001,417

Rp750,000 Rp300,000 Rp1,913,083 Rp11,836,917
Rp600,000 Rp300,000 Rp1,327,583 Rp9,672,417
Rp585,000 Rp300,000 Rp1,281,900 Rp9,443,100
Rp555,000 Rp300,000 Rp1,320,683 Rp8,854,317
Rp300,000 Rp300,000 Rp742,613 Rp4,757,387
Rp315,000 Rp300,000 Rp756,020 Rp5,018,980
Rp270,000 Rp300,000 Rp678,298 Rp4,271,702

POTONGAN
JUMLAH
IURAN UTANG GAJI
PENSIUN POTONGAN
KOPERASI
4 (1)+(e)+(2)-(4)

Rp 420,000 Rp - Rp 624,873 Rp 7,075,127

Rp 360,000 Rp - Rp 533,743 Rp 6,066,257

POTONGAN
JUMLAH
IURAN UTANG GAJI
PENSIUN POTONGAN
KOPERASI
4 (1)+(e)+(2)-(4)

Rp 300,000 Rp - Rp 400,000 Rp 4,600,000

POTONGAN
JUMLAH
IURAN UTANG GAJI
PENSIUN POTONGAN
KOPERASI
4 (1)+(e)+(2)-(4)

Rp - Rp - Rp - Rp 4,600,000

POTONGAN
JUMLAH
IURAN UTANG GAJI
PENSIUN POTONGAN
KOPERASI
4 (1)+(e)+(2)-(4)
Rp - Rp - Rp 2,125,000 Rp 82,875,000
Rp - Rp - Rp 20,125,000 Rp 80,500,000

Rp5,355,000 Rp2,400,000 Rp34,327,379 Rp253,572,621

PT TUNGGAL IKA AUTOMOBIL
Jl. Ahmad Dahlan nomor 105 Yogyakarta
05.234.567.7.541.000

TAM
No. NAMA GAJI POKOK
PAKK
(1) (a)
Bulanan
1. Ir. Sofyan Rp15,000,000 Rp75,000
2. Seno Susetyo, M.B.A Rp12,500,000 Rp62,500
3. Batara Suseno Rp10,000,000 Rp50,000
4. Sumantri Rp9,750,000 Rp48,750
5. Dewi Yul Rp9,250,000 Rp46,250
6. Fajri lumantir Rp5,000,000 Rp25,000
7. Soecipto Rp5,250,000 Rp26,250
8. Hanggini Rp4,500,000 Rp22,500

MINGGUAN
TAM
No. NAMA GAJI POKOK
PAKK

1 (a)

1 Haris Setiyawan Rp 7,000,000 Rp 35,000

2 Haryono Rp 6,000,000 Rp 30,000

HARIAN
TAM
No. NAMA GAJI POKOK
PAKK

1 (a)

1 Aris Sutiyoso Rp 5,000,000 Rp 25,000

Harian Lepas
TAM
No. NAMA GAJI POKOK
PAKK

1 (a)

1 Haryo Handoko Rp 3,750,000

2. Wuryantoro Rp4,600,000
Lain lain
TAM
No. NAMA GAJI POKOK
PAKK

1 (a)

1 Dadang Haryanto Rp 75,000,000 Rp -

2 Prayogo Rp 75,000,000 Rp -
10 orang sales Rp30,000,000

TOTAL Rp277,600,000 Rp446,250

JURNAL ATAS GAJI BULAN JANURI

TANGGAL NAMA REKENING
gaji dan upah
biaya PAAK
Biaya PAK
Biaya THT
biaya iuran pensiun
biaya natura
utang gaji
utang PAAK
utang PAK
utang THT
utang iuran pensiun
utang PPH 21
utang koperasi
utang natura

JURNAL PEMBAYARAN
TANGGAL NAMA REKENING
Utang gaji
utang PAAK
utang PAK
utang THT
utang iuran pensiun
utang PPH 21
utang koperasi
utang natura
kas
 DAFTAR GAJI PEGAWAI
Bulan Desember 2020
TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.
(b) (c) (d) (e) (2)

Rp45,000 Rp600,000 Rp450,000 Rp1,500,000 Rp25,000,000

Rp37,500 Rp500,000 Rp375,000 Rp1,250,000 Rp22,500,000
Rp30,000 Rp400,000 Rp300,000 Rp1,000,000 Rp20,000,000
Rp29,250 Rp390,000 Rp292,500 Rp975,000 Rp17,500,000
Rp27,750 Rp370,000 Rp277,500 Rp925,000 Rp15,000,000
Rp15,000 Rp200,000 Rp150,000 Rp500,000
Rp15,750 Rp210,000 Rp157,500 Rp525,000
Rp13,500 Rp180,000 Rp135,000 Rp450,000

TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.

(b) (c) (d) (e) 2

Rp 21,000 Rp 280,000 Rp 210,000 Rp 700,000 Rp -

Rp 18,000 Rp 240,000 Rp 180,000 Rp 600,000 Rp -

TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.

(b) (c) (d) (e) 2

Rp 15,000 Rp 200,000 Rp 150,000 Rp - Rp -

TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.

(b) (c) (d) (e) 2

Rp -

TAMBAHAN
BONUS
PAK THT PENSIUN TUNJ.

(b) (c) (d) (e) 2

Rp - Rp - Rp -
Rp - Rp - Rp -
 Rp267,750 Rp3,570,000 Rp2,677,500 Rp8,425,000 Rp100,000,000

DEBET KREDIT
Rp386,025,000
Rp446,250
Rp267,750
Rp3,570,000
Rp2,677,500
Rp8,415,000
Rp345,102,021
Rp446,250
Rp267,750
Rp5,355,000
Rp8,032,500
Rp31,382,979
Rp2,400,000
Rp8,415,000
Rp401,401,500 Rp401,401,500

DEBET KREDIT
Rp345,102,021
Rp446,250
Rp267,750
Rp5,355,000
Rp8,032,500
Rp31,382,979
Rp2,400,000
Rp8,415,000
Rp401,401,500
Rp401,401,500 Rp401,401,500
R GAJI PEGAWAI
Desember 2020
JUMLAH POTONGAN
JUMLAH
NATURA PENGHASILAN +
PENGHASILAN PPh 21 THT
NATURA
(1)+(a)+(b)+(c)+(d)+(e)+(2) (3) (1)+(a)+(b)+(c)+(d)+(e)+(2)+(3)

Rp42,670,000 Rp765,000 Rp43,435,000 Rp4,784,583 Rp300,000

Rp37,225,000 Rp765,000 Rp37,990,000 Rp3,988,083 Rp250,000
Rp31,780,000 Rp765,000 Rp32,545,000 Rp3,227,583 Rp200,000
Rp28,985,500 Rp765,000 Rp29,750,500 Rp2,672,500 Rp195,000
Rp25,896,500 Rp765,000 Rp26,661,500 Rp2,530,683 Rp185,000
Rp5,890,000 Rp765,000 Rp6,655,000 Rp42,613 Rp100,000
Rp6,184,500 Rp765,000 Rp6,949,500 Rp36,020 Rp105,000
Rp5,301,000 Rp765,000 Rp6,066,000 Rp18,298 Rp90,000

JUMLAH POTONGAN
JUMLAH
NATURA PENGHASILAN +
PENGHASILAN PPh 21 THT
NATURA
(1)+(a)+(b)+(c)+(d)+(e)
(1)+(a)+(b)+(c)+(d)+(e)+(2) 3
+(2)+(3)
Rp 8,246,000 Rp 765,000 Rp 9,011,000 Rp 64,873 Rp 140,000
Rp 7,068,000 Rp 765,000 Rp 7,833,000 Rp 53,743 Rp 120,000

JUMLAH POTONGAN
JUMLAH
NATURA PENGHASILAN +
PENGHASILAN PPh 21 THT
NATURA
(1)+(a)+(b)+(c)+(d)+(e)
(1)+(a)+(b)+(c)+(d)+(e)+(2) 3
+(2)+(3)
Rp 5,390,000 Rp 765,000 Rp 6,155,000 Rp - Rp 100,000

JUMLAH POTONGAN
JUMLAH
NATURA PENGHASILAN +
PENGHASILAN PPh 21 THT
NATURA
(1)+(a)+(b)+(c)+(d)+(e)
(1)+(a)+(b)+(c)+(d)+(e)+(2) 3
+(2)+(3)
Rp 3,750,000 Rp 3,750,000 Rp - Rp -
Rp4,600,000 Rp4,600,000

JUMLAH POTONGAN
JUMLAH
NATURA PENGHASILAN +
PENGHASILAN PPh 21 THT
NATURA
(1)+(a)+(b)+(c)+(d)+(e)
(1)+(a)+(b)+(c)+(d)+(e)+(2) 3
+(2)+(3)
Rp 75,000,000 Rp - Rp 75,000,000 Rp 6,250,000 Rp -
Rp 75,000,000 Rp - Rp 75,000,000 Rp 6,250,000 Rp -
 Rp30,000,000 Rp30,000,000 Rp1,500,000

Rp392,986,500 Rp8,415,000 Rp401,401,500 Rp31,382,979 Rp1,785,000

 POTONGAN
JUMLAH
PREMI IURAN UTANG GAJI
PENSIUN POTONGAN
ASURANSI KOPERASI
(4) (1)+(e)+(2)-(4)

Rp900,000 Rp300,000 Rp6,284,583 Rp35,215,417

Rp750,000 Rp300,000 Rp5,288,083 Rp28,461,917
Rp600,000 Rp300,000 Rp4,327,583 Rp26,672,417
Rp585,000 Rp300,000 Rp3,752,500 Rp24,472,500
Rp555,000 Rp300,000 Rp3,570,683 Rp21,604,317
Rp300,000 Rp300,000 Rp742,613 Rp4,757,387
Rp315,000 Rp300,000 Rp756,020 Rp5,018,980
Rp270,000 Rp300,000 Rp678,298 Rp4,271,702

POTONGAN
JUMLAH
IURAN UTANG GAJI
PENSIUN POTONGAN
KOPERASI
4 (1)+(e)+(2)-(4)

Rp 420,000 Rp - Rp 624,873 Rp 7,075,127

Rp 360,000 Rp - Rp 533,743 Rp 6,066,257

POTONGAN
JUMLAH
IURAN UTANG GAJI
PENSIUN POTONGAN
KOPERASI
4 (1)+(e)+(2)-(4)

Rp 300,000 Rp - Rp 400,000 Rp 4,600,000

POTONGAN
JUMLAH
IURAN UTANG GAJI
PENSIUN POTONGAN
KOPERASI
4 (1)+(e)+(2)-(4)

Rp - Rp - Rp - Rp 3,750,000
Rp4,600,000

POTONGAN
JUMLAH
IURAN UTANG GAJI
PENSIUN POTONGAN
KOPERASI
4 (1)+(e)+(2)-(4)

Rp - Rp - Rp 6,250,000 Rp 68,750,000
Rp - Rp - Rp 6,250,000 Rp 68,750,000
 Rp1,500,000 Rp28,500,000

Rp5,355,000 Rp2,400,000 Rp40,922,979 Rp345,102,021

PT TUNGGAL IKA AUTOMOBIL
Jl. Ahmad Dahlan nomor 105 Yogyakarta
05.234.567.7.541.000

TAMBAHAN
No. NAMA GAJI POKOK
PAKK PAK
(1) (a) (b)
1. Ir. Sofyan Rp 180,000,000 Rp900,000 Rp540,000
2. Seno Susetyo, M.B.A Rp 150,000,000 Rp750,000 Rp450,000
3. batara suseno Rp 120,000,000 Rp600,000 Rp360,000
4. sumantri Rp 117,000,000 Rp585,000 Rp351,000
5. dewi yul Rp 111,000,000 Rp555,000 Rp333,000
6. fajri lumantir Rp 60,000,000 Rp300,000 Rp180,000
7. seocipto Rp 63,000,000 Rp315,000 Rp189,000
8. hanggini Rp 54,000,000 Rp270,000 Rp162,000
9. haris setiyawan Rp 84,000,000 Rp420,000 Rp252,000
10. haryono Rp 72,000,000 Rp360,000 Rp216,000
11. aris sutiyoso Rp 60,000,000 Rp300,000 Rp180,000
12. danang hermawan Rp 15,000,000
13. wuryantoro Rp 50,600,000
14. aji prakos Rp 85,000,000
15. hans miller Rp 100,625,000
16. harya handoko Rp 3,750,000
17. dadang haryanto Rp 75,000,000
18. prayogo Rp 75,000,000
19. 10 orang sales Rp 30,000,000
Rp 1,505,975,000 Rp5,355,000 Rp3,213,000

TOTAL

JURNAL ATAS REKAPITULASI GAJI 2020

TANGGAL NAMA REKENING DEBIT
biaya gaji dan upah Rp1,707,075,000
biaya PAAK Rp5,355,000
biaya PAK Rp3,213,000
biaya THT Rp42,840,000
biaya iuran pensiun Rp100,980,000
biaya natura
kas
Rp1,859,463,000
 DAFTAR GAJI PEGAWAI
Bulan Desember 2020
TAMBAHAN
JUMLAH
BONUS NATURA
THT PENSIUN TUNJ. PENGHASILAN
(c) (d) (e) (2) (1)+(a)+(b)+(c)+(d)+(e)+(2) (3)
Rp7,200,000 Rp5,400,000 Rp18,000,000 Rp25,000,000
Rp 237,040,000 Rp9,180,000
Rp6,000,000 Rp4,500,000 Rp15,000,000 Rp22,500,000
Rp 199,200,000 Rp9,180,000
Rp4,800,000 Rp3,600,000 Rp12,000,000 Rp20,000,000
Rp 161,360,000 Rp9,180,000
Rp4,680,000 Rp3,510,000 Rp11,700,000 Rp17,500,000
Rp 155,326,000 Rp9,180,000
Rp4,440,000 Rp3,330,000 Rp11,100,000 Rp15,000,000
Rp 145,758,000 Rp9,180,000
Rp2,400,000 Rp1,800,000 Rp6,000,000 Rp 70,680,000 Rp9,180,000
Rp2,520,000 Rp1,890,000 Rp6,300,000 Rp 74,214,000 Rp9,180,000
Rp2,160,000 Rp1,620,000 Rp5,400,000 Rp 63,612,000 Rp9,180,000
Rp3,360,000 Rp2,520,000 Rp8,400,000 Rp 98,952,000 Rp9,180,000
Rp2,880,000 Rp2,160,000 Rp7,200,000 Rp 84,816,000 Rp9,180,000
Rp2,400,000 Rp1,800,000 Rp 64,680,000 Rp9,180,000
Rp 15,000,000
Rp 50,600,000
Rp 85,000,000
Rp 100,625,000
Rp 3,750,000
Rp 75,000,000
Rp 75,000,000
Rp 30,000,000
Rp42,840,000 Rp32,130,000 Rp101,100,000 Rp100,000,000 Rp 1,790,613,000

KREDIT

Rp1,859,463,000
Rp1,859,463,000
 JUMLAH POTONGAN
PENGHASILAN + PREMI IURAN
NATURA PPh 21 THT PENSIUN
ASURANSI KOPERASI
(1)+(a)+(b)+(c)+(d)+(e)+(2)+(3)
Rp 246,220,000 Rp15,733,000 Rp3,600,000 Rp10,800,000 Rp3,600,000
Rp 208,380,000 Rp10,732,000 Rp3,000,000 Rp9,000,000 Rp3,600,000
Rp 170,540,000 Rp5,731,000 Rp2,400,000 Rp7,200,000 Rp3,600,000
Rp 164,506,000 Rp4,893,400 Rp2,340,000 Rp7,020,000 Rp3,600,000
Rp 154,938,000 Rp5,618,200 Rp2,220,000 Rp6,660,000 Rp3,600,000
Rp 79,860,000 Rp511,350 Rp1,200,000 Rp3,600,000 Rp3,600,000
Rp 83,394,000 Rp432,240 Rp1,260,000 Rp3,780,000 Rp3,600,000
Rp 72,792,000 Rp219,570 Rp1,080,000 Rp3,240,000 Rp3,600,000
Rp 108,132,000 Rp788,470 Rp1,680,000 Rp5,040,000
Rp 93,996,000 Rp644,910 Rp1,440,000 Rp4,320,000
Rp 73,860,000 Rp1,200,000 Rp3,600,000
Rp 15,000,000 Rp750,000
Rp 50,600,000
Rp 85,000,000 Rp2,125,000
Rp 100,625,000 Rp20,125,000
Rp 3,750,000
Rp 75,000,000 Rp6,250,000
Rp 75,000,000 Rp6,250,000
Rp 30,000,000 Rp1,500,000
Rp 1,891,593,000 Rp82,304,140 Rp21,420,000 Rp64,260,000 Rp28,800,000
 JUMLAH
UTANG GAJI
POTONGAN
(4) (1)+(e)+(2)-(4)
Rp33,733,000 Rp 189,267,000
Rp26,332,000 Rp 161,168,000
Rp18,931,000 Rp 133,069,000
Rp17,853,400 Rp 128,346,600
Rp18,098,200 Rp 119,001,800
Rp8,911,350 Rp 57,088,650
Rp9,072,240 Rp 60,227,760
Rp8,139,570 Rp 51,260,430
Rp7,508,470 Rp 84,891,530
Rp6,404,910 Rp 72,795,090
Rp4,800,000 Rp 55,200,000
Rp750,000 Rp 14,250,000
Rp 50,600,000
Rp2,125,000 Rp 82,875,000
Rp20,125,000 Rp 80,500,000
Rp 3,750,000
Rp6,250,000 Rp 68,750,000
Rp6,250,000 Rp 68,750,000
Rp1,500,000 Rp 28,500,000
Rp196,784,140 Rp 1,510,290,860