PERHITUNGAN GAJI KARYAWAN PT ABC

JANUARI SD DESEMBER 2022

CUNG MIN UN (K/3)
KETERANGAN 09.701.362.7-414.000

GAJI POKOK(기본급) 46,818,000

PREMI KECELAKAAN KERJA (0,24%) 산재사고보험율
PREMI KEMATIAN (0,3%) 사망사고보험율
PREMI KESEHATAN (4%) 의료보험율
TUNJANGAN TRANSPORTSASI 교통비수당
TUNJANGAN MAKAN 점심식대수당
TUNJANGAN JABATAN 직책수당
OVERTIME 잔업
DLL 기타
PENGAHASILAN BRUTO 총소득액 46,818,000
BIAYA JABATAN (5%)* 직책소득세율 500,000
IURAN JAMINAN HARI TUA (2%) 노인관련 산재보험율
IURAN KESEHATAN (1%) 의료보험율
PENGAHASILAN NETO SEBULAN 월 소득액 46,318,000
PENGAHASILAN NETO SETAHUN 연 소득액 555,816,000
PTKP (PENGHASILAN TIDAK KENA PAJAK): 세금공제금액
WAJIB PAJAK ORANG PRIBADI 연 개인 공제세금 54,000,000
STATUS PAJAK 기혼 공제세금 4,500,000
TANGGUNGAN (MAKSIMAL 3) 자녀공제세금 13,500,000
PENGHASILAN KENA PAJAK SETAHUN 연 공제세금 483,816,000
PEMBULATAN 1000단위이하 0으로 정리 483,816,000
PPH TERUTANG: 소득 구간 계산
0-60.000.000 (5%) 3,000,000
60.000.000 - 250.000.000 (15%) 28,500,000
250.000.000 - 500.000.000 (25%) 58,454,000
> 500000000 (30%)
TOTAL PPH TERUTANG 총 연간 소득세 89,954,000
PPH PASAL 21 월 소득세 (총 연간소득 / 12) 7,496,167

MASA
GAJI KOTOR 46,818,000
PPH 21 7,496,167
TAHUNAN
GAJI POKOK 561,816,000
LAINNYA -
GAJI KOTOR 561,816,000
BIAYA JABATAN 6,000,000
PENGURANGAN ASSURANSI DLL -
 ANTON CHRISTINA (TK/0) TINA (TK/0)
66.751.734.6-438.000 71.167.383.0-432.000

8,000,000 8,000,000 4,000,000

19,200 19,200
24,000 24,000
320,000 320,000
550,000 400,000
550,000 550,000

9,463,200 9,313,200 4,000,000

473,160 465,660
160,000 160,000
80,000 80,000
8,750,040 8,607,540 4,000,000
105,000,480 103,290,480 48,000,000

54,000,000 54,000,000 54,000,000

4,500,000
4,500,000
42,000,480 49,290,480 (6,000,000)
42,000,000 49,290,000 - 6,000,480

2,100,000 2,464,500

2,100,000 2,464,500 -
175,000 205,375 -

9,463,200 9,313,200
175,000 205,375

96,000,000 96,000,000
17,558,400 15,758,400
113,558,400 111,758,400
5,677,920 5,587,920
2,880,000 2,880,000