1-Sep-16 WPDN WP LN
500,000
150,000
20,350,000
244,200,000
58,500,000
185,700,000
2,500,000
20,355,000
22,855,000
7,618,333
Tuan D
PT A (Jan-Juni) PT B (Juli-Desember)
Gaji 10,000,000 Gaji 30,000,000
Pengurang Pengurang
Biaya Jabatan 500,000 Biaya Jabatan 500,000
Ph Neto 9,500,000 Ph Neto 29,500,000
Ph neto setahun 114,000,000 Ph neto setahun 354,000,000
PTKP (TK/0) 54,000,000 PTKP (TK/0) 54,000,000
PKP 60,000,000 PKP 300,000,000
PPh Terutang PPh Terutang
5% x 50.000.000 2,500,000 5% x 50.000.000 2,500,000
15% x 10.000.000 1,500,000 15% x 250.000.000 37,500,000
PPh Terutang 4,000,000 25% x 50.000.000 12,500,000
PPh Terutang sebulan 333,333 PPh Terutang 52,500,000
PPh Terutang sebulan 4,375,000
PT A Masa Juni
Gaji 10,000,000 PT B Masa Desember
Pengurang
Biaya Jabatan 500,000 Gaji 30,000,000
Ph Neto 9,500,000 Pengurang
Ph Jan-Juni 57,000,000 Biaya Jabatan 500,000
PTKP (TK/0) 54,000,000 Ph Neto 29,500,000
PKP 3,000,000 Ph Neto Jul-Des 177,000,000
PPh Terutang PTKP (TK/0) 54,000,000
5% x 3.000.000 150,000 PKP 123,000,000
PPh Terutang
PPh dipotong Jan-Jun) 2,000,000 5% x 50.000.000 2,500,000
PPh lebih bayar Juni - 1,850,000 15% x (123.000.000-50.000.000) 10,950,000
PPh Terutang setahun 13,450,000
PPh telah dipotong 26,250,000
PPh lebih dipotong masa des - 12,800,000
PPh OP Tahunan
Kredit Pajak
PT A 150,000
PT B 13,450,000
PPh Kurang bayar 8,400,000