Nama Dosen : Greska Redielano Ramadan, S.E., M.Ak., Ak., CAP., CTT.

, CPTT

Nama Mahasiswa : Putri Kharisma Sari

NIM : 200302082

UTS Aplikasi Perpajakan

PT. Blues Brother Indonesia

Diminta:

1. Hitung PPh 21/26 yang harus dipotong oleh PT. Blues Brothers Indonesia.
2. Hitung PPh 21/26 yang harus dipotong oleh PT. Blues Brothers Indonesia apabila pada tahun pajak dan masa pajak yang sama
terdapat pembayaran THR kepada karyawan: pisahkan PPh 21/26 atas penghasilan teratur dan penghasilan tidak teratur.
3. Siapkan SPT PPh 21/26 masa pajak Desember 2018 dan satu tahun pajak.
Jawab :

 Perhitungan pph pasal 21 pegawai tetap (penghasilan teratur)

PT. Blues Brother Indonesia

Joliet Jake Blues Matt Murphy Tom Malone Alan Rubin

Elwood Blues (EI) Sandra Fatma Anastasya Andriawan Robby William Wiryawan Nicky Astria Ray Charles
No. Keterangan (Jacky) (Matt) (Tomi) (Alan)
TK/0 TK/0 K/3 TK/0 TK/0 K/1 TK/0 K/1 TK/1 TK/0 TK/1 K/1
1 Penghasilan
Gaji Pokok Rp 4,500,000 Rp 3,100,000 Rp 3,100,000 Rp 3,100,000 Rp 950,000 Rp 1,900,000 Rp 1,900,000 Rp 1,800,000 Rp 2,000,000 Rp 2,500,000 Rp 2,000,000 Rp 5,000,000
Tunjangan Jabatan Rp 2,000,000 Rp 1,000,000 Rp 750,000 Rp 500,000 Rp 200,000 Rp 200,000 Rp 4,000,000
Tunjungan Transportasi Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000
Penghasilan Bruto Rp 7,000,000 Rp 4,600,000 Rp 4,350,000 Rp 4,100,000 Rp 1,450,000 Rp 2,400,000 Rp 2,400,000 Rp 2,300,000 Rp 2,700,000 Rp 3,000,000 Rp 2,700,000 Rp 9,500,000
2 Pengurang Ph. Bruto
Biaya Jabatan Rp 350,000 Rp 230,000 Rp 217,500 Rp 205,000 Rp 72,500 Rp 120,000 Rp 120,000 Rp 115,000 Rp 135,000 Rp 150,000 Rp 135,000 Rp 475,000

3 Penghasilan Neto Sebulan Rp 6,650,000 Rp 4,370,000 Rp 4,132,500 Rp 3,895,000 Rp 1,377,500 Rp 2,280,000 Rp 2,280,000 Rp 2,185,000 Rp 2,565,000 Rp 2,850,000 Rp 2,565,000 Rp 9,025,000

Penghasilan Neto Setahun Rp 79,800,000 Rp 52,440,000 Rp 49,590,000 Rp 46,740,000 Rp 16,530,000 Rp 27,360,000 Rp 27,360,000 Rp 26,220,000 Rp 30,780,000 Rp 34,200,000 Rp 30,780,000 Rp 108,300,000
4 PTKP Rp 54,000,000 Rp 54,000,000 Rp 72,000,000 Rp 54,000,000 Rp 54,000,000 Rp 54,000,000 Rp 54,000,000 Rp 63,000,000 Rp 58,500,000 Rp 54,000,000 Rp 58,500,000 Rp 63,000,000
5 Penghasilan Kena Pajak Rp 25,800,000 -Rp 1,560,000 -Rp 22,410,000 -Rp 7,260,000 -Rp 37,470,000 -Rp 26,640,000 -Rp 26,640,000 -Rp 36,780,000 -Rp 27,720,000 -Rp 19,800,000 -Rp 27,720,000 Rp 45,300,000
6 PPh Pasal 21 Setahun Rp 1,290,000 Rp 2,265,000
 Perhitungan PPh Pasal 21 pegawai tetap (penghasilan tidak teratur) PT. Blues Brother Indonesia

Penghasilan Neto Setahun Rp 79,800,000 Rp 52,440,000 Rp 49,590,000 Rp 46,740,000 Rp 16,530,000 Rp 27,360,000 Rp 27,360,000 Rp 26,220,000 Rp 30,780,000 Rp 34,200,000 Rp 30,780,000 Rp 108,300,000
4 PTKP Rp 54,000,000 Rp 54,000,000 Rp 72,000,000 Rp 54,000,000 Rp 54,000,000 Rp 54,000,000 Rp 54,000,000 Rp 63,000,000 Rp 58,500,000 Rp 54,000,000 Rp 58,500,000 Rp 63,000,000
5 Penghasilan Kena Pajak Rp 25,800,000 -Rp 1,560,000 -Rp 22,410,000 -Rp 7,260,000 -Rp 37,470,000 -Rp 26,640,000 -Rp 26,640,000 -Rp 36,780,000 -Rp 27,720,000 -Rp 19,800,000 -Rp 27,720,000 Rp 45,300,000
6 PPh Pasal 21 Setahun Rp 1,290,000 Rp 2,265,000
PPh Pasal 21 Sebulan Rp 107,500 Rp 188,750
7 Take Home Paid Rp 6,892,500 Rp 9,311,250

PPh Pasal 21 (Penghasilan Tidak Teratur)

Joliet Jake Blues Matt Murphy Tom Malone Alan Rubin
Elwood Blues (EI) Sandra Fatma Anastasya Andriawan Robby William Wiryawan Nicky Astria Ray Charles
No. Keterangan (Jacky) (Matt) (Tomi) (Alan)
TK/0 TK/0 K/3 TK/0 TK/0 K/1 TK/0 K/1 TK/1 TK/0 TK/1 K/1
1 Penghasilan
Gaji Pokok Rp 4,500,000 Rp 3,100,000 Rp 3,100,000 Rp 3,100,000 Rp 950,000 Rp 1,900,000 Rp 1,900,000 Rp 1,800,000 Rp 2,000,000 Rp 2,500,000 Rp 2,000,000 Rp 5,000,000
Tunjangan Jabatan Rp 2,000,000 Rp 1,000,000 Rp 750,000 Rp 500,000 Rp 200,000 Rp 200,000 Rp 4,000,000
Tunjungan Transportasi Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000 Rp 500,000
Penghasilan Bruto Rp 84,000,000 Rp 55,200,000 Rp 52,200,000 Rp 49,200,000 Rp 17,400,000 Rp 28,800,000 Rp 28,800,000 Rp 27,600,000 Rp 32,400,000 Rp 36,000,000 Rp 32,400,000 Rp 114,000,000
THR Rp 6,750,000 Rp 3,875,000 Rp 6,200,000 Rp 4,650,000 Rp 1,900,000 Rp 3,800,000 Rp 2,735,000 Rp 2,700,000 Rp 3,750,000 Rp 3,000,000
Jml. Penghasilan Bruto
Rp 90,750,000 Rp 59,075,000 Rp 58,400,000 Rp 53,850,000 Rp 19,300,000 Rp 32,600,000 Rp 31,535,000 Rp 30,300,000 Rp 32,400,000 Rp 39,750,000 Rp 35,400,000 Rp 114,000,000
+THR
 Perhitungan PPh Pasal 21 pegawai tetap (penghasilan teratur & penghasilan tidak teratur) PT. Blues Brother Indonesia

PPh 21 Pegawai tetap (Penghasilan teratur & Penghasilan tidak teratur)

Joliet Jake Blues Matt Murphy Tom Malone Alan Rubin
Elwood Blues (EI) Sandra Fatma Anastasya Andriawan Robby William Wiryawan Nicky Astria Ray Charles
No. Keterangan (Jacky) (Matt) (Tomi) (Alan)
TK/0 TK/0 K/3 TK/0 TK/0 K/1 TK/0 K/1 TK/1 TK/0 TK/1 K/1
1 Penghasilan
Gaji Pokok 4,500,000 3,100,000 3,100,000 3,100,000 950,000 1,900,000 1,900,000 1,800,000 2,000,000 2,500,000 2,000,000 5,000,000
Tunjangan Jabatan 2,000,000 1,000,000 750,000 500,000 200,000 200,000 4,000,000
Tunjungan Transportasi 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000
Penghasilan Bruto 84,000,000 55,200,000 52,200,000 49,200,000 17,400,000 28,800,000 28,800,000 27,600,000 32,400,000 36,000,000 32,400,000 114,000,000
THR 6,750,000 3,875,000 6,200,000 4,650,000 1,900,000 3,800,000 2,735,000 2,700,000 3,750,000 3,000,000
Jml. Penghasilan Bruto
90,750,000 59,075,000 58,400,000 53,850,000 19,300,000 32,600,000 31,535,000 30,300,000 32,400,000 39,750,000 35,400,000 114,000,000
+THR
2 Pengurang Ph. Bruto
Biaya Jabatan 4,537,500 2,953,750 2,920,000 2,692,500 965,000 1,630,000 1,576,750 1,515,000 1,620,000 1,987,500 1,770,000 5,700,000
3 Penghasilan Neto Setahun 86,212,500 56,121,250 55,480,000 51,157,500 18,335,000 30,970,000 29,958,250 28,785,000 30,780,000 37,762,500 33,630,000 108,300,000
4 PTKP 54,000,000 54,000,000 72,000,000 54,000,000 54,000,000 54,000,000 54,000,000 63,000,000 58,500,000 54,000,000 58,500,000 63,000,000
5 Penghasilan Kena Pajak 32,212,500 2,121,250 -16,520,000 -2,842,500 -35,665,000 -23,030,000 -24,041,750 -34,215,000 -27,720,000 -16,237,500 -24,870,000 45,300,000
PPh Pasal 21 atas gaji dan
6 1,610,625 106,063 2,265,000
THR
PPh Pasal 21 Setahun (Ph. 1,290,000 2,265,000
Teratur)
7 PPh Pasal 21 Setahun 1,610,625 106,063 2,265,000

 PPh 21 TENAGA HARIAN LEPAS (PEGAWAI TIDAK TETAP)

4 PTKP 54,000,000 54,000,000 72,000,000 54,000,000 54,000,000
5 Penghasilan Kena Pajak 32,212,500 2,121,250 -16,520,000 -2,842,500 -35,665,000
PPh Pasal 21 atas gaji dan
6 1,610,625 106,063
THR
PPh Pasal 21 Setahun (Ph. 1,290,000
Teratur)
7 PPh Pasal 21 Setahun 1,610,625 106,063
8 PPh 21 Masa Jan s.d. Nov 1,503,125 106,063
9 PPh 21 Masa Desember 107,500 -

Sugianto Salim Yudi Dion

No. Keterangan Total
K/1 TK/0 TK/0 TK/0
1 Penghasilan Bruto 5,250,000 5,000,000 3,750,000 3,200,000 17,200,000
Upah Sehari (Penghasilan
2 210,000 250,000 468,750 200,000
Bruto/Jumlah Hari Kerja)
Batas Upah Sehari Tidak
450,000 450,000 450,000 450,000
Kena Pajak
Upah Sehari di Atas Batas
Upah Sehari Tidak Kena -240,000 -200,000 18,750 -250,000
Pajak