A PPh Pasal 21 ditanggung Pegawai Karyawan diberikan tunjangan PPh

Gaji Pokok 18,000,000 18,000,000

Tunjangan Transportasi 2,000,000 2,000,000
Tunjangan Perumahan 4,000,000 4,000,000
Tunjangan Pajak 750,000
Premi JKK 90,000 90,000
Premi JKM 54,000 54,000
Total Penghasilan Bruto 24,144,000

Pengurang
Biaya Jabatan 500,000 maksimum 500,000
Iuran Pensiun 850,000 850,000
Iuran JHT 360,000 360,000
1,710,000
Penghasilan Neto per bulan 22,434,000
Penghasilan Neto per tahun 269,208,000

PTKP (K/3)
WP 54,000,000 54,000,000
WP Kawin 4,500,000 4,500,000
Tanggungan 13,500,000 13,500,000
72,000,000
Penghasilan kena Pajak 197,208,000

PPh Ps 21
5 % x 60.000.000 3,000,000 3,000,000
15% x 137.208.000 20,581,200 21,931,200
PPh Ps 21 per tahun 23,581,200 24,931,200
PPh Ps 21 per bulan 1,965,100 2,077,600

gross up pajak

Take Home Pay Alt Ps 21 ditanggung karyawan Take Home Pay Alt diberikan tunja

Gaji Pokok 18,000,000 18,000,000

Tunjangan Transportasi 2,000,000 2,000,000
Tunjangan Perumahan 4,000,000 4,000,000
Tunjangan Pajak 750,000
Total 24,000,000

Pengurang
Iuran Pensiun 850,000 850,000
Iuran JHT 360,000 360,000
PPh Ps 21 1,965,100 2,077,600
3,175,100
Take home pay 20,824,900

AYAT JURNAL PADA SAAT PEMOTONGAN PPh Ps 21

Beban Gaji Pokok 18,000,000 18,000,000
Beban Tunjangan Transportasi 2,000,000 2,000,000
Beban Tunjangan Perumahan 4,000,000 4,000,000
Beban Premi JKK 90,000 90,000
Beban Premi JKM 54,000 54,000
Beban Iuran Pensiun 900,000 900,000
Beban JHT 666,000 666,000
Beban Tunjangan Pajak 750,000
Utang Premi JKK 90,000
Utang Premi JKM 54,000
Utang Iuran Pensiun 1,750,000
Utang JHT 1,026,000
Utang PPh Ps 21 1,965,100
Kas 20,824,900
25,710,000 25,710,000 26,460,000
AYAT JURNAL PADA SAAT PENYETORAN PPh Ps 21 dan lainnya
Utang Premi JKK 90,000 90,000
Utang Premi JKM 54,000 54,000
Utang Iuran Pensiun 1,750,000 1,750,000
Utang JHT 1,026,000 1,026,000
Utang PPh Ps 21 1,965,100 2,077,600
Kas 4,885,100
4,885,100 4,885,100 4,997,600
diberikan tunjangan PPh PPh Pasal 21 di gross up
18,000,000
2,000,000
4,000,000
2,311,882
90,000
54,000
24,894,000 26,455,882

maksimum 500,000 maksimum

850,000
360,000
1,710,000 1,710,000
23,184,000 24,745,882
278,208,000 296,950,588

54,000,000
4,500,000
13,500,000
72,000,000 72,000,000
206,208,000 224,950,588 197,208,000

3,000,000
24,742,588
27,742,588
2,311,882

27,742,588
2,311,882

e Pay Alt diberikan tunjangan Take Home Pay Alt Gross Up

18,000,000
2,000,000
4,000,000
2,311,882
24,750,000 26,311,882

850,000
360,000
2,311,882
3,287,600 3,521,882
21,462,400 22,790,000

18,000,000
2,000,000
4,000,000
90,000
54,000
900,000
666,000
2,311,882
90,000 90,000
54,000 54,000
1,750,000 1,750,000
1,026,000 1,026,000
2,077,600 2,311,882
21,462,400 22,790,000
26,460,000 28,021,882 28,021,882

90,000
54,000
1,750,000
1,026,000
2,311,882
4,997,600 5,231,882
4,997,600 5,231,882 5,231,882