TANGGUNGAN
SEDARAH KELUARGA KANDUNG
SEMENDA BESAN/MERTUA
Pegawai Tetap
a. 1 pemberi kerja
1. Berkesinambungan b. lebih dr 1 pemberi kerja
PPh 21 Tdk Pegawai Tetap
2. Tdk Berkesinambungan a. 1 pemberi kerja
b. lebih dr 1 pemberi kerja
Final (Fee, pensiun yg dibayarkan sekaligus) >>>> Penghasilan Bruto x Tarif Pasal 17
pasal 17 - UU HPP
PENGHASILAN TDK KENA PAJAK
enghasilan yg di dapat dr 1
erusahaan 1 kali setahun
PERHITUNGAN PPh 21
PEGAWAI TETAP
kena pajak
403,750.00
PERHITUNGAN PPh 21
HARIAN LEPAS 173,076.92
150,000.00
TOTAL UPAH HARIAN YG TDK KENA PPh 21 4,500,000.00 >>>> Pembuktian 1. Hitung setahun
versi 2
bruto setahun 180,000,000
DPP 90,000,000
PTKP 67,500,000
PKP 22,500,000
PPh 21 (5%) 1,125,000
versi 1
PKP PPh 21 MASA BRUTO DPP
Kumulatif 5% 50%
1,875,000 93,750 JAN 15,000,000 7,500,000
3,750,000 93,750 FEB 15,000,000 7,500,000
5,625,000 93,750 MAR 15,000,000 7,500,000
7,500,000 93,750 APR 15,000,000 7,500,000
9,375,000 93,750 MEI 15,000,000 7,500,000
11,250,000 93,750 JUN 15,000,000 7,500,000
13,125,000 93,750 JUL 15,000,000 7,500,000
15,000,000 93,750 AGU 15,000,000 7,500,000
16,875,000 93,750 SEP 15,000,000 7,500,000
18,750,000 93,750 OKT 15,000,000 7,500,000
20,625,000 93,750 NOV 15,000,000 7,500,000
22,500,000 93,750 DES 15,000,000 7,500,000
1,125,000 180,000,000 90,000,000
versi 2
bruto setahun 180,000,000
DPP 90,000,000
PTKP 67,500,000
PKP 22,500,000
PPh 21 (5%*120%) 1,350,000
non NPWP
PTKP PKP PKP PPh 21 PPh 21
67,500,000 Kumulatif 5% 120%
5,625,000 1,875,000 1,875,000 93,750 112,500
5,625,000 1,875,000 3,750,000 93,750 112,500
5,625,000 1,875,000 5,625,000 93,750 112,500
5,625,000 1,875,000 7,500,000 93,750 112,500
5,625,000 1,875,000 9,375,000 93,750 112,500
5,625,000 1,875,000 11,250,000 93,750 112,500
5,625,000 1,875,000 13,125,000 93,750 112,500
5,625,000 1,875,000 15,000,000 93,750 112,500
5,625,000 1,875,000 16,875,000 93,750 112,500
5,625,000 1,875,000 18,750,000 93,750 112,500
5,625,000 1,875,000 20,625,000 93,750 112,500
5,625,000 1,875,000 22,500,000 93,750 112,500
67,500,000 22,500,000 1,350,000
PERHITUNGAN PPh 21
BUKAN PEGAWAI/TENAGA AHLI
LEBIH DARI 1 PEMBERI KERJA
375,000
625,000
1,375,000
2,000,000
2,300,000
2,925,000
5,025,000
12,150,000
12,900,000
14,400,000
15,300,000
17,175,000
PERHITUNGAN PPh 21
BUKAN PEGAWAI/TENAGA AHLI
Atas Hadiah
500,000,000.00
PPh 21 (5%) 60,000,000.00 3,000,000.00
PPh 21 (15%) 190,000,000.00 28,500,000.00 250,000,000.00
PPh 21 (25%) 250,000,000.00 62,500,000.00 500,000,000.00
94,000,000.00
500,000,000.00
60,000,000.00 250,000,000.00
190,000,000.00 190,000,000.00
250,000,000.00
STATUS TK
GAJI&TUNJANGAN 6,500,000
IURAN 200,000
NPWP PER JUNI 2016
1. Hitung setahun
Bruto (gaji setahun) 78,000,000
Iuran Pensiun 2,400,000
Biaya Jabatan 3,900,000
Penghasilan Neto (setahun) 71,700,000
PTKP 54,000,000
PKP 17,700,000
PPh 21 (Setahun) 1,062,000
PPh 21 Juni
Selisih Lebih 73,750 80,000
PPh 21 Sebulan 73,750 73,750
PPh 21 Juni - 6,250
PEMBAYARAN BILLING PPh 21 terutang
STATUS TK pelaporan PPh 21 masa tiap bulan tgl max
GAJI 6,500,000
IURAN 100,000
NPWP
berhenti 1 okt
1. Hitung setahun
Bruto (gaji setahun) 78,000,000
Iuran Pensiun 1,200,000
Biaya Jabatan 3,900,000
Penghasilan Neto (setahun) 72,900,000
PTKP 54,000,000
PKP 18,900,000
PPh 21 (Setahun) 945,000
PPh 21 setahun
PPh 21 (5%) 3,000,000.00
PPh 21 (15%) 90,000.00
3,090,000.00