Peraturan Menteri Keuangan Nomor : 101/PMK.

010/2016
Daftar Tarif Penghasilan Tidak Kena Pajak (PTKP) 2018 :

No Deskripsi Jumlah
1 Wajib Pajak 54.000.000
2 + WP Kawin 4.500.000
3 + Anak : maksimal 3 4.500.000
4 + Penghasilan Suami/Istri Digabung 54.000.000

PTKP Wajib Pajak Tidak Kawin

Deskripsi Status Nilai

+ Wajib Pajak WP 54.000.000
+ Tanggungan 1 TK/1 4.500.000
+ Tanggungan 2 TK/2 9.000.000
+ Tanggungan 3 TK/3 13.500.000

PTKP Wajib Pajak Kawin

Deskripsi Status Nilai

+ Wajib Pajak WP 54.000.000
+ WP Kawin K/0 4.500.000
+ Tanggungan 1 K/1 4.500.000
+ Tanggungan 2 K/2 9.000.000
+ Tanggungan 3 K/3 13.500.000
Total
54.000.000
58.500.000
63.000.000
67.500.000

Total
54.000.000
58.500.000
63.000.000
67.500.000
72.000.000
Undang-Undang Nomor 36 Tahun 2008
Tarif pph pasal 17 (progresif) MAX
5% 0-50juta 50
15% 50-250juta 200
25% 250-500juta 250
30% >500juta

Contoh soal
PKP 273,523,000 Perhitungan:
Kategori 1 2,500,000 5% x 50,000,000
Kategori 2 30,000,000 15% x 200,000,000
Kategori 3 5,880,750 25% x 23,523,000
Kategori 4 -
PPh yearly 38,380,750

PKP 534,345,000
Kategori 1 5% x 50.000.000
Kategori 2 15%x 200.000.000
Kategori 3 25% x 250.000.000
Kategori 4 30% x 34.345.000
PPh yearly Total

PKP 400,000,000
Kategori 1 5% x 50.000.000
Kategori 2 15 % x 200.000.000
Kategori 3 25% x 150.000.000
Kategori 4
PPh yearly
Kumulatif
50,000,000
250,000,000
273,523,000
Metode: disetahunkan
Tipe Pajak : Gross

Tanggal Join 1-May-20 Gaji Pokok 17,000,000

Cut off payroll 1-31 Allowance Taxable 250,000
PTKP Status TK/0 Allowance Non-taxable 750,000
JKK Tingkat 1 Deduction Taxable 275,000
BPJS Kesehatan Number Yes Bonus 80,000,000
BPJS Ketenagakerjaan Number Yes
UMR 2020 4,276,349 Hitung Take Home Pay karyawan tersebut untuk bulan Agustus 2020
JP Maret 2020 8,939,700
ALKIKASI PERHITUNGAN PAJAK PPh 21 EXCEL
Metode: disetahunkan
Tipe Pajak : Gross
Tipe karyawan: Pegawai Tetap
Tanggal Join 1-May-20
Cut off payroll 1-31
PTKP Status TK/0
JKK 0.24%
BPJS Kesehatan Number Yes
BPJS Ketenagakerjaan Number Yes
UMR 2020 4,276,349
JP Maret 2020 8,939,700

Keterangan Nominal
Basic salary 17,000,000
Allowance taxable 250,000
Deduction taxable - 275,000
Tax allowance -
BPJS Kesehatan 480,000
JKM 51,000
JKK 40,800
Gross monthly 17,546,800
Gross yearly 140,374,400
position cost 4,000,000
JHT employee yearly 2,720,000
JP employee yearly 715,176
Netto yearly 132,939,224
PTKP 54,000,000
PKP 78,939,000
PPh yearly 6,840,850
PPh monthly 855,106

Bonus/THR 80,000,000

Keterangan Nominal
Gross yearly bonus 220,374,400
Position cost bonus 4,000,000
JHT employee yearly 2,720,000
JP employee yearly 715,176
Netto yearly bonus 212,939,224
PTKP 54,000,000
PKP 158,939,000
PPh yearly bonus 18,840,850
PPHh 21 bonus 12,000,000

PPh 21 total 12,855,106

 Take Home Pay
Keterangan Nominal
Basic salary 17,000,000
THR/Bonus 80,000,000
Allowance(taxable) 250,000
Allowance(non-taxable) 750,000
Deduction(taxable) (275,000)
deduction(non taxable)
PPh 21 (12,855,106)
JHT employee (1 bulan) (340,000)
JP employee (1 bulan) (89,397)
BPJS K (120,000)
Take Home Pay 84,320,497
21 EXCEL

8 bln Gaji Pokok 17,000,000

Allowance Taxable 250,000
Allowance Non-taxable 750,000
Deduction Taxable 275,000
Bonus 80,000,000

Hitung Take Home Pay karyawan tersebut untuk b

Rumus

4%*BS, min UMR, max pengali 8 juta (2019), 12 juta (2020)

0,3%*BS, min UMR
tingkat*BS,min UMR
total dari BS sampai JKK
gross monthly * masa kerja
5%* gross yearly, 500rb*masa kerja
2%*BS*masa kerja, min UMR
1%*BS*masa kerja,min UMR, max pengali 8.939.700
GY-PC-JHT-JP
sesuai ptkp status
netto yearly-PTKP (rounddown)
PKP*tarif progresif
PPh yearly: masa kerjanya

Rumus
gross yearly+bonus
5%* gross yearly bonus, 500rb*masa kerja
2%*BS*masa kerja, min UMR
1%*BS*masa kerja,min UMR, max pengali 8.939.700
gross yearly bonus-PCB-JHT-JP
status PTKP
netto yearly bonus-ptkp (rounddown)
PKP*tarif progresif
PPh yearly bonus-PPh yearly

PPh 21 monthly+PPh21 bonus

Take Home Pay
Rumus

2%*basic salary, Min UMR

1%*basic salary, max 8.939.700, min UMR
1%*basic salary, max 8 juta (2019), 12 juta (2020)
Take Home Pay Agustus 2020
awan tersebut untuk bulan Agustus 2020

7,018,720 4,000,000 Max 6jt setahun ( 500 ribu X 12 )

78,939,224

11,018,720 4,000,000 Max 6jt setahun ( 500 ribu X 12 )