pola perhitungan pegawai tetap

gaji pokok 72,000,000

tunjangan jabatan 12,000,000
transport 6,000,000
tunjangan lainnya 8,400,000
penghasilan bruto 98,400,000
biaya jabatan 4,920,000 maksimum 6 jt/th
iuran pensiun 2,400,000
penghasilan netto 91,080,000
ptkp L/TK/2 63,000,000
pkp 28,080,000 0 - 50jt = 5% ( 5% x 120% = 6 )
pph 21 setahun 1,684,800 50jt - 250jt = 15% ( 15% x 120% = 18 %)
pph 21 sebulan 140,400 250jt - 500jt = 25% ( 25 % x 120% = 30%)
> 500 jt = 30% ( 30% x 120% = 36%)
IMPORT 1,000 USD IMPORT 1,000
CIF 250 USD CIF 250
JUMLAH 1,250 USD JUMLAH 1,250
KURS 14,500 IDR KURS 14,500
JUMLAH IMPORT + CIF 18,125,000 IDR JUMLAH IMPORT + CIF 18,125,000
INCLUDE DPP PPN 16,477,273 EXLUDE DPP PPN 18,125,000
INCLUDE PPN 1,647,727 EXCLUDE PPN 1,812,500
18,125,000 19,937,500
PPH 22 1,235,795 TIDAK FINAL DPP & PPN 19,937,500
PPH 22 1,359,375
USD
USD
USD
IDR
IDR

LEBIH MAHAL

TIDAK FINAL
pola perhitungan pegawai tetap

gaji pokok 108,000,000

tunjangan jabatan -
transport 12,000,000
tunjangan lainnya 18,000,000
JHT 6,000,000
penghasilan bruto 144,000,000
biaya jabatan 6,000,000 maksimum 6 jt/th
iuran pensiun 2,400,000
penghasilan netto 135,600,000
ptkp P/TK/2 58,500,000
pkp 77,100,000 0 - 50jt = 5% ( 5% x 120% = 6 )
pph 21 setahun 7,878,000 50jt - 250jt = 15% ( 15% x 120% = 18 %)
pph 21 sebulan 656,500 250jt - 500jt = 25% ( 25 % x 120% = 30%)
> 500 jt = 30% ( 30% x 120% = 36%)
pola perhitungan pegawai tetap

gaji pokok 172,800,000

tunjangan jabatan -
transport 12,000,000
tunjangan lainnya 18,000,000
JHT 6,000,000
penghasilan bruto 208,800,000
biaya jabatan 6,000,000 maksimum 6 jt/th
iuran pensiun 2,400,000
penghasilan netto 200,400,000
ptkp P/TK/2 58,500,000
pkp 141,900,000 0 - 50jt = 5% ( 5% x 120% = 6 )
pph 21 setahun 19,542,000 50jt - 250jt = 15% ( 15% x 120% = 18 %)
pph 21 sebulan 1,628,500 250jt - 500jt = 25% ( 25 % x 120% = 30%)
> 500 jt = 30% ( 30% x 120% = 36%)