STATUS SETAHUN

TK/0 Rp 54,000,000.00
TK/1 Rp 58,500,000.00
TK/2 Rp 63,000,000.00
TK/3 Rp 67,500,000.00
K/0 Rp 58,500,000.00
K/1 Rp 63,000,000.00
K/2 Rp 67,500,000.00
K/3 Rp 72,000,000.00
PERHITUNGAN PAJAK PENGHASILAN PASAL 21 UNTUK PEGAWAI TETAP
DENGAN GAJI BULANAN

Suhartono
Harry Wibowo Suryo Saputro
Kurniawan
Status PTKP (TK/0;TK/1;K/0;K/1;K/2;K/3) K/3 K/3 K/3

Gaji per bulan 25,000,000 20,000,000 15,000,000

Tunjangan Transport 2,500,000 2,000,000 1,500,000
Premi asuransi kecelakaan kerja (PAKK) 60,000 48,000 36,000
Premi asuransi kematian (PAK) 75,000 60,000 45,000
Penghasilan bruto sebulan 27,635,000 22,108,000 16,581,000
Pengurangan:
1. Biaya jabatan 500,000 500,000 500,000
2. Iuran pensiun 1,000,000 800,000 600,000
3. Iuran THT 500,000 400,000 300,000
Sub Total 2,000,000 1,700,000 1,400,000
Penghasilan neto sebulan 25,635,000 20,408,000 15,181,000

Penghasilan neto setahun 307,620,000 244,896,000 182,172,000

Penghasilan tidak kena pajak setahun 72,000,000 72,000,000 72,000,000
Penghasilan kena pajak setahun 235,620,000 172,896,000 110,172,000
Penghasilan kena pajak setahun(pembulatan) 235,620,000 172,896,000 110,172,000
Pajak penghasilan pasal 21 setahun 30,343,000 20,934,400 11,525,800

Pajak penghasilan pasal 21 sebulan 2,528,583 1,744,533 960,483

Dibulatkan Menjadi 2,528,000 1,744,000 960,000

Perhitungan Pajak Penghasilan Pasal 21 untuk Bulan

Desember 2019 adalah:

Gaji setahun 300,000,000 240,000,000 180,000,000

Tunjangan Transport 30,000,000 24,000,000 18,000,000
Premi asuransi kecelakaan kerja (PAKK) 720,000 576,000 432,000
Premi asuransi kematian (PAK) 900,000 720,000 540,000
331,620,000 265,296,000 198,972,000
Bonus 75,000,000 60,000,000 40,000,000
Penghasilan bruto setahun 406,620,000 325,296,000 238,972,000
Pengurangan:
1. Biaya jabatan 6,000,000 6,000,000 6,000,000
2. Iuran pensiun 12,000,000 9,600,000 7,200,000
3. Iuran THT 6,000,000 4,800,000 3,600,000
Sub Total 24,000,000 20,400,000 16,800,000
Penghasilan neto setahun 382,620,000 304,896,000 222,172,000

Penghasilan tidak kena pajak setahun 72,000,000 72,000,000 72,000,000

Penghasilan kena pajak setahun 310,620,000 232,896,000 150,172,000
Penghasilan kena pajak setahun (pembulatan) 310,620,000 232,896,000 150,172,000
Pajak penghasilan pasal 21 setahun 47,655,000 29,934,400 17,525,800

PPh pasal 21 setahun atas gaji 30,343,000 20,934,400 11,525,800

PPh pasal 21 atas bonus 17,312,000 9,000,000 6,000,000
PPh pasal 21 bulan Desember 3,971,250 2,494,533 1,460,483
Bagus Sanjaya Muhammad Ny. Putri Melisa
Willy Hidayat Total
Darminto Endarto Candra
K/1 K/1 TK/1 TK/0

12,500,000 10,000,000 9,500,000 8,000,000 100,000,000

1,250,000 1,000,000 950,000 800,000 10,000,000
30,000 24,000 22,800 19,200 240,000
37,500 30,000 28,500 24,000 300,000
13,817,500 11,054,000 10,501,300 8,843,200 110,540,000

500,000 500,000 500,000 442,160 3,442,160

500,000 400,000 380,000 320,000 4,000,000
250,000 200,000 190,000 160,000 2,000,000
1,250,000 1,100,000 1,070,000 922,160 9,442,160
12,567,500 9,954,000 9,431,300 7,921,040 101,097,840

150,810,000 119,448,000 113,175,600 95,052,480 1,213,174,080

63,000,000 63,000,000 58,500,000 54,000,000 454,500,000
87,810,000 56,448,000 54,675,600 41,052,480 758,674,080
87,810,000 56,448,000 54,675,000 41,052,000 758,674,000
8,171,500 3,467,200 3,201,250 2,052,600 1,667,750,000

680,958 288,933 266,771 171,050 6,641,312

680,000 288,000 266,000 171,000 6,637,000

0
150,000,000 120,000,000 114,000,000 96,000,000 1,200,000,000
15,000,000 12,000,000 11,400,000 9,600,000 120,000,000
360,000 288,000 273,600 230,400 2,880,000
450,000 360,000 342,000 288,000 3,600,000
165,810,000 132,648,000 126,015,600 106,118,400
25,000,000 200,000,000
190,810,000 132,648,000 126,015,600 106,118,400 1,526,480,000

6,000,000 6,000,000 6,000,000 5,305,920 41,305,920

6,000,000 4,800,000 4,560,000 3,840,000 48,000,000
3,000,000 2,400,000 2,280,000 1,920,000 24,000,000
15,000,000 13,200,000 12,840,000 11,065,920 113,305,920
175,810,000 119,448,000 113,175,600 95,052,480 1,413,174,080

63,000,000 63,000,000 58,500,000 54,000,000 454,500,000

112,810,000 56,448,000 54,675,600 41,052,480 958,674,080
112,810,000 56,448,000 54,675,000 41,052,000 958,673,000
11,921,500 3,467,200 3,201,250 2,052,600 115,757,750

8,171,500 3,467,200 3,201,250 2,052,600 79,695,750

3,750,000 0 0 0 36,062,000
993,458 288,933 266,771 171,050 9,646,479
PERHITUNGAN PAJAK PENGHASILAN PASAL 21 UNTUK PEGAWAI TETAP
DENGAN GAJI MINGGUAN

Aron Nugroho Priyo Utomo Total

Status PTKP (TK/0;TK/1;K/0;K/1;K/2;K/3) K/2 K/3
Gaji per minggu 3,000,000 2,750,000
Gaji per bulan 12,000,000 11,000,000 23,000,000
Tunjangan Pendidikan Anak 1,200,000 1,100,000 2,300,000
Premi asuransi kecelakaan kerja (PAKK) 28,800 26,400 55,200
Premi asuransi kematian (PAK) 36,000 33,000 69,000
Penghasilan bruto sebulan 13,264,800 12,159,400 25,424,200
Pengurangan:
1. Biaya jabatan 500,000 500,000 1,000,000
2. Iuran pensiun 480,000 440,000 920,000
3. Iuran THT 240,000 220,000 460,000
Sub Total 1,220,000 1,160,000 2,380,000
Penghasilan neto sebulan 12,044,800 10,999,400 23,044,200

Penghasilan neto setahun 144,537,600 131,992,800 276,530,400

Penghasilan tidak kena pajak setahun 67,500,000 72,000,000 139,500,000
Penghasilan kena pajak setahun 77,037,600 59,992,800 137,030,400
Penghasilan kena pajak setahun 77,037,000 59,992,000 137,029,000
Pajak penghasilan pasal 21 setahun 6,555,550 3,998,800 15,554,350
Pajak penghasilan pasal 21 sebulan 546,296 333,233 879,529
Pajak penghasilan pasal 21 per minggu 136,574 83,308 219,882
PERHITUNGAN PAJAK PENGHASILAN PASAL 21 UNTUK PEGAWAI TETAP
DENGAN GAJI HARIAN

Budi Irawan
Status PTKP (TK/0;TK/1;K/0;K/1;K/2;K/3) K/1
Gaji per hari 300,000
Gaji per bulan 7,800,000
Premi asuransi kecelakaan kerja (PAKK) 18,720
Premi asuransi kematian (PAK) 23,400
Penghasilan bruto sebulan 7,842,120
Pengurangan:
1. Biaya jabatan 392,106
2. Iuran pensiun 312,000
3. Iuran THT 156,000
Sub Total 860,106
Penghasilan neto sebulan 6,982,014

Penghasilan neto setahun 83,784,168

Penghasilan tidak kena pajak setahun 63,000,000
Penghasilan kena pajak setahun 20,784,168
Penghasilan kena pajak setahun 20,784,000
Pajak penghasilan pasal 21 setahun 1,039,200
Pajak penghasilan pasal 21 sebulan 86,600
UPAH HARIAN YANG DIBAYARKAN BULANAN KEPADA TENAGA HARIAN LEPAS

Hermanto
Iwan Gumelar
Yulianto
Status PTKP (TK/0;TK/1;K/0;K/1;K/2;K/3) K/0 K/1
Upah per hari 350,000 400,000
Jumlah hari kerja 23 21
Upah per bulan 8,050,000 8,400,000
PTKP 4,875,000 5,250,000
3,175,000 3,150,000

PPh pasal 21 158,750 157,500

Tanpa NPWP 190,500 189,000

Jan 2019 Des 2019

PERHITUNGAN PAJAK PENGHASILAN PASAL 21 & 26 UNTUK HONORARIUM
YANG JUMLAHNYA TIDAK DIHITUNG ATAS DASAR BANYAKNYA HARI

1. HONORARIUM KOMISARIS: Desember 2019

NAMA HONORARIUM PPh Pasal 21
Hendra Candra Saputra 150,000,000 17,500,000
Cendra Hogi 150,000,000 17,500,000
Anwar Kurniato 150,000,000 17,500,000
JUMLAH 52,500,000
Perhitungannya:
5% X 50.000.000 + 15% X 100.000.000 = 17,500,000

2. HONORARIUM TENAGA AHLI (Tuan Agung Yudistiro) - Januari 2019

5 % x 50% x Rp50,000,000.00 1,250,000
Tidak Ber-NPWP, maka 1,500,000

3. KOMISI PENJAJA BARANG DAGANGAN - Desember 2019

5% x Rp20,000,000.00 1,000,000
Tanpa NPWP Rp20,000,000.00 Rp1,200,000.00
Per orang 120,000

4. HADIAH ATAU PENGHARGAAN (Tuan Iwan Yulianto) - Januari 2019

5% x 50,000,000 2,500,000
Tanpa NPWP 3,000,000
ONORARIUM
PT DUA PUTRA MOTOR
Jl. Mangkubumi, No. 66, Yogyakarta.
NPWP: 01.464.999.7-541.000

No GAJI TAMBAHAN
Urut. NAMA POKOK PAKK PAK THT
(1) (a) (b) (C)
PEGAWAI TETAP DENGAN GAJI BULANAN 0.24% 0.30% 3.70%
1. Harry Wibowo 25,000,000 60,000 75,000 925,000
2. Suhartono Kurniawan 20,000,000 48,000 60,000 740,000
3. Suryo Saputro 15,000,000 36,000 45,000 555,000
4. Bagus Sanjaya Darminto 12,500,000 30,000 37,500 462,500
5. Muhammad Endarto 10,000,000 24,000 30,000 370,000
6. Willy Hidayat 9,500,000 22,800 28,500 351,500
7. Ny. Putri Melisa Candra 8,000,000 19,200 24,000 296,000
Jumlah 100,000,000 240,000 300,000 3,700,000
PEGAWAI TETAP DENGAN GAJI MINGGUAN
1. Aron Nugroho 12,000,000 28,800 36,000 444,000
2. Priyo Utomo 11,000,000 26,400 33,000 407,000
Jumlah 23,000,000 55,200 69,000 851,000
PEGAWAI TETAP DENGAN UPAH HARIAN
1. Budi Irawan 7,800,000 18,720 23,400 288,600
PEGAWAI HARIAN LEPAS
1. Hermanto Yulianto 8,050,000
HONORARIUM TENAGA AHLI
1. Agung Yudistiro 50,000,000
HADIAH
1. Iwan Yulianto 50,000,000
TOTAL 238,850,000 313,920 392,400 4,839,600
DI SPT MASA JANUARI 2019:
Jumlah Penghasilan Bruto Pegawai Tetap = 143,806,320
Jumlah PPh 21 Pegawai Tetap = 7,607,442

PT DUA PUTRA MOTOR

Jl. Mangkubumi, No. 66, Yogyakarta.
NPWP: 01.464.999.7-541.000
NOTE: DAFTAR GAJI BULAN MARET s/d NOPEMBER SAMA DENGAN DAFTAR GAJI BULAN FEBRUARI)

No GAJI TAMBAHAN
Urut. NAMA POKOK PAKK PAK THT
(1) (a) (b) (C)
PEGAWAI TETAP DENGAN GAJI BULANAN 0.24% 0.30% 3.70%
1. Harry Wibowo 25,000,000 60,000 75,000 925,000
2. Suhartono Kurniawan 20,000,000 48,000 60,000 740,000
3. Suryo Saputro 15,000,000 36,000 45,000 555,000
4. Bagus Sanjaya Darminto 12,500,000 30,000 37,500 462,500
5. Muhammad Endarto 10,000,000 24,000 30,000 370,000
6. Willy Hidayat 9,500,000 22,800 28,500 351,500
7. Ny. Putri Melisa Candra 8,000,000 19,200 24,000 296,000
Jumlah 100,000,000 240,000 300,000 3,700,000
PEGAWAI TETAP DENGAN GAJI MINGGUAN
1. Aron Nugroho 12,000,000 28,800 36,000 444,000
2. Priyo Utomo 11,000,000 26,400 33,000 407,000
Jumlah 23,000,000 55,200 69,000 851,000
PEGAWAI TETAP DENGAN UPAH HARIAN
1. Budi Irawan 7,800,000 18,720 23,400 288,600
TOTAL 130,800,000 313,920 392,400 4,839,600
DI SPT MASA FEBRUARI 2019:
Jumlah Penghasilan Bruto Pegawai Tetap = 143,806,320
Jumlah PPh 21 Pegawai Tetap = 7,607,442

PT DUA PUTRA MOTOR

Jl. Mangkubumi, No. 66, Yogyakarta.
NPWP: 01.464.999.7-541.000

No GAJI TAMBAHAN
Urut. NAMA POKOK PAKK PAK THT
(1) (a) (b) (C)
PEGAWAI TETAP DENGAN GAJI BULANAN 0.24% 0.30% 3.70%
1. Harry Wibowo 25,000,000 60,000 75,000 925,000
2. Suhartono Kurniawan 20,000,000 48,000 60,000 740,000
3. Suryo Saputro 15,000,000 36,000 45,000 555,000
4. Bagus Sanjaya Darminto 12,500,000 30,000 37,500 462,500
5. Muhammad Endarto 10,000,000 24,000 30,000 370,000
6. Willy Hidayat 9,500,000 22,800 28,500 351,500
7. Ny. Putri Melisa Candra 8,000,000 19,200 24,000 296,000
Jumlah 100,000,000 240,000 300,000 3,700,000
PEGAWAI TETAP DENGAN GAJI MINGGUAN
1. Aron Nugroho 12,000,000 28,800 36,000 444,000
2. Priyo Utomo 11,000,000 26,400 33,000 407,000
Jumlah 23,000,000 55,200 69,000 851,000
PEGAWAI TETAP DENGAN UPAH HARIAN
1. Budi Irawan 7,800,000 18,720 23,400 288,600
PEGAWAI HARIAN LEPAS
1. Iwan Gumelar 8,400,000
HONORARIUM KOMISARIS
1. Hendra Candra Saputro 150,000,000
2. Cendra Hogi 150,000,000
3. Anwar Kurnianto 150,000,000
Jumlah 450,000,000
KOMISI PENJAJA BARANG DAGANGAN
1. Komisi Penjaja Barang Dagangan 20,000,000
TOTAL 609,200,000 313,920 392,400 4,839,600
DI SPT MASA DESEMBER 2019:
Jumlah Penghasilan Bruto Pegawai Tetap = 143,806,320
Jumlah PPh 21 Pegawai Tetap = 43,669,442
 DAFTAR GAJI PEGAWAI
BULAN JANUARI 2019

TAMBAHAN BONUS TAMBAHAN

PENSIUN TUNJ. JUMLAH NATURA TOTAL
(d) (e) (2) (1+a+b+c+d+e+2) (3) (1+a+b+c+d+e+2+3)
2% 10%
500,000 2,500,000 29,060,000 216,000 29,276,000
400,000 2,000,000 23,248,000 216,000 23,464,000
300,000 1,500,000 17,436,000 216,000 17,652,000
250,000 1,250,000 14,530,000 216,000 14,746,000
200,000 1,000,000 11,624,000 216,000 11,840,000
190,000 950,000 11,042,800 216,000 11,258,800
160,000 800,000 9,299,200 216,000 9,515,200
2,000,000 10,000,000 0 116,240,000 1,512,000 117,752,000

240,000 1,200,000 13,948,800 216,000 14,164,800

220,000 1,100,000 12,786,400 216,000 13,002,400
460,000 2,300,000 0 26,735,200 432,000 27,167,200

156,000 8,286,720 216,000 8,502,720

8,050,000 8,050,000

50,000,000 50,000,000

50,000,000 50,000,000
2,616,000 12,300,000 0 259,311,920 2,160,000 261,471,920
BIAYA GAJI DAN UPAH

DAFTAR GAJI PEGAWAI

BULAN FEBRUARI 2019
FEBRUARI)

TAMBAHAN BONUS TAMBAHAN

PENSIUN TUNJ. JUMLAH NATURA TOTAL
(d) (e) (2) (1+a+b+c+d+e+2) (3) (1+a+b+c+d+e+2+3)
2% 10%
500,000 2,500,000 0 29,060,000 216,000 29,276,000
400,000 2,000,000 0 23,248,000 216,000 23,464,000
300,000 1,500,000 0 17,436,000 216,000 17,652,000
250,000 1,250,000 0 14,530,000 216,000 14,746,000
200,000 1,000,000 0 11,624,000 216,000 11,840,000
190,000 950,000 0 11,042,800 216,000 11,258,800
160,000 800,000 0 9,299,200 216,000 9,515,200
2,000,000 10,000,000 0 116,240,000 1,512,000 117,752,000

240,000 1,200,000 0 13,948,800 216,000 14,164,800

220,000 1,100,000 0 12,786,400 216,000 13,002,400
460,000 2,300,000 0 26,735,200 432,000 27,167,200

156,000 8,286,720 216,000 8,502,720

2,616,000 12,300,000 0 151,261,920 2,160,000 153,421,920
BIAYA GAJI DAN UPAH

DAFTAR GAJI PEGAWAI

BULAN DESEMBER 2019

TAMBAHAN BONUS TAMBAHAN

PENSIUN TUNJ. JUMLAH NATURA TOTAL
(d) (e) (2) (1+a+b+c+d+e+2) (3) (1+a+b+c+d+e+2+3)
2% 10%
500,000 2,500,000 75,000,000 104,060,000 216,000 104,276,000
 400,000 2,000,000 60,000,000 83,248,000 216,000 83,464,000
300,000 1,500,000 40,000,000 57,436,000 216,000 57,652,000
250,000 1,250,000 25,000,000 39,530,000 216,000 39,746,000
200,000 1,000,000 11,624,000 216,000 11,840,000
190,000 950,000 11,042,800 216,000 11,258,800
160,000 800,000 9,299,200 216,000 9,515,200
2,000,000 10,000,000 200,000,000 316,240,000 1,512,000 317,752,000

240,000 1,200,000 0 13,948,800 216,000 14,164,800

220,000 1,100,000 0 12,786,400 216,000 13,002,400
460,000 2,300,000 0 26,735,200 432,000 27,167,200

156,000 0 0 8,286,720 216,000 8,502,720

8,400,000 8,400,000

150,000,000 150,000,000
150,000,000 150,000,000
150,000,000 150,000,000
450,000,000 0 450,000,000

20,000,000 20,000,000
2,616,000 12,300,000 200,000,000 829,661,920 2,160,000 831,821,920
BIAYA GAJI DAN UPAH
 POTONGAN JUMLAH UTANG GAJI/
PPh PREMI IURAN POTONGAN KAS DIBAYAR
THT PENSIUN
21 ASURANSI KOPERASI (4) (1+2+e-4)
2% 4%
2,528,583 500,000 1,000,000 600,000 200,000 4,828,583 22,671,417
1,744,533 400,000 800,000 500,000 200,000 3,644,533 18,355,467
960,483 300,000 600,000 400,000 200,000 2,460,483 14,039,517
680,958 250,000 500,000 400,000 200,000 2,030,958 11,719,042
288,933 200,000 400,000 200,000 1,088,933 9,911,067
266,771 190,000 380,000 200,000 1,036,771 9,413,229
171,050 160,000 320,000 300,000 200,000 1,151,050 7,648,950
6,641,313 2,000,000 4,000,000 2,200,000 1,400,000 16,241,313 93,758,688

546,296 240,000 480,000 1,266,296 11,933,704

333,233 220,000 440,000 993,233 11,106,767
879,529 460,000 920,000 0 0 2,259,529 23,040,471

86,600 156,000 312,000 554,600 7,245,400

190,500 190,500 7,859,500

1,250,000 1,250,000 48,750,000

3,000,000 3,000,000 47,000,000

12,047,942 2,616,000 5,232,000 2,200,000 1,400,000 23,495,942 227,654,058
AJI DAN UPAH Utang Gaji & Upah
 POTONGAN JUMLAH UTANG GAJI/
PPh PREMI IURAN POTONGAN KAS DIBAYAR
THT PENSIUN
21 ASURANSI KOPERASI (4) (1+2+e-4)
2% 4%
2,528,583 500,000 1,000,000 600,000 200,000 4,828,583 22,671,417
1,744,533 400,000 800,000 500,000 200,000 3,644,533 18,355,467
960,483 300,000 600,000 400,000 200,000 2,460,483 14,039,517
680,958 250,000 500,000 400,000 200,000 2,030,958 11,719,042
288,933 200,000 400,000 0 200,000 1,088,933 9,911,067
266,771 190,000 380,000 0 200,000 1,036,771 9,413,229
171,050 160,000 320,000 300,000 200,000 1,151,050 7,648,950
6,641,313 2,000,000 4,000,000 2,200,000 1,400,000 16,241,313 93,758,688

546,296 240,000 480,000 0 0 1,266,296 11,933,704

333,233 220,000 440,000 0 0 993,233 11,106,767
879,529 460,000 920,000 0 0 2,259,529 23,040,471

86,600 156,000 312,000 554,600 7,245,400

7,607,442 2,616,000 5,232,000 2,200,000 1,400,000 19,055,442 124,044,558
AJI DAN UPAH Utang Gaji & Upah

POTONGAN JUMLAH UTANG GAJI/

PPh PREMI IURAN POTONGAN KAS DIBAYAR
THT PENSIUN
21 ASURANSI KOPERASI (4) (1+2+e-4)
2% 4%
19,840,583 500,000 1,000,000 600,000 200,000 22,140,583 80,359,417
 10,744,533 400,000 800,000 500,000 200,000 12,644,533 69,355,467
6,960,483 300,000 600,000 400,000 200,000 8,460,483 48,039,517
4,430,958 250,000 500,000 400,000 200,000 5,780,958 32,969,042
288,933 200,000 400,000 0 200,000 1,088,933 9,911,067
266,771 190,000 380,000 0 200,000 1,036,771 9,413,229
171,050 160,000 320,000 300,000 200,000 1,151,050 7,648,950
42,703,313 2,000,000 4,000,000 2,200,000 1,400,000 52,303,313 257,696,688

546,296 240,000 480,000 1,266,296 11,933,704

333,233 220,000 440,000 993,233 11,106,767
879,529 460,000 920,000 0 0 2,259,529 23,040,471

86,600 156,000 312,000 554,600 7,245,400

189,000 189,000 8,211,000

17,500,000 17,500,000 132,500,000

17,500,000 17,500,000 132,500,000
17,500,000 17,500,000 132,500,000
52,500,000 0 0 0 0 52,500,000 397,500,000

1,200,000 1,200,000 18,800,000

97,558,442 2,616,000 5,232,000 2,200,000 1,400,000 109,006,442 712,493,558
AJI DAN UPAH Utang Gaji & Upah
JURNAL YANG BERKAITAN DENGAN GAJI BULAN JANUARI 2019

TGL NAMA REKENING DEBET KREDIT

31-Jan-19 Beban Gaji dan Upah 820,636,320

Utang Gaji 712,493,558
PAAK 313,920
PAK 392,400
THT 2,616,000
Pensiun 2,616,000
Utang Natura 2,160,000
Utang PPh Pasal 21 96,444,442
Iuran Koperasi 1,400,000
Premi Asuransi 2,200,000

TOTAL 820,636,320 820,636,320

JURNAL PADA SAAT PEMBAYARAN:

Utang gaji 227,658,371

PAKK 313,920
PAK 392,400
THT 7,455,600
Pensiun 7,848,000
Utang Natura 2,160,000
Utang Pph Pasal 21 12,043,629
Iuran Koperasi 1,400,000
Premi Asuransi 2,200,000
Kas 261,471,920

Jumlah 261,471,920 261,471,920

JURNAL YANG BERKAITAN DENGAN GAJI BULAN FEBRUARI 2019

TGL NAMA REKENING DEBET KREDIT

28-Feb-19 Biaya Gaji dan Upah 153,421,920

Utang gaji 124,048,871
PAKK 313,920
PAK 392,400
 THT 7,455,600
Pensiun 7,848,000
Utang Natura 2,160,000
Utang Pph Pasal 21 7,603,129
Iuran Koperasi 1,400,000
Premi Asuransi 2,200,000
Jumlah 153,421,920 153,421,920

JURNAL PADA SAAT PEMBAYARAN:

JURNAL YANG BERKAITAN DENGAN GAJI BULAN DESEMBER 2019

TGL NAMA REKENING DEBET KREDIT

31-Dec-19 Utang gaji 124,048,871

PAKK 313,920
PAK 392,400
THT 7,455,600
Pensiun 7,848,000
Utang Natura 2,160,000
Utang Pph Pasal 21 7,603,129
Iuran Koperasi 1,400,000
Premi Asuransi 2,200,000
Kas 153,421,920

JURNAL PADA SAAT PEMBAYARAN:

Utang gaji 712,493,558
PAKK 313,920
PAK 392,400
THT 7,455,600
Pensiun 7,848,000
Utang Natura 2,160,000
Utang Pph Pasal 21 97,558,442
Iuran Koperasi 1,400,000
Premi Asuransi 2,200,000
Kas 831,821,920

Jumlah 831,821,920 831,821,920

PT DUA PUTRA MOTOR
Jl. Mangkubumi, No. 66, Yogyakarta.
NPWP: 01.464.999.7-541.000
REK

No GAJI TAMBAHAN
Urut. NAMA POKOK PAKK PAK THT PENSIUN
(1) (a) (b) (C) (d)
0.24% 0.30% 3.70% 2%
1 JANUARI 238,850,000 313,920 392,400 4,839,600 2,616,000
2 FEBRUARI 130,800,000 313,920 392,400 4,839,600 2,616,000
3 MARET 130,800,000 313,920 392,400 4,839,600 2,616,000
4 APRIL 130,800,000 313,920 392,400 4,839,600 2,616,000
5 MEI 130,800,000 313,920 392,400 4,839,600 2,616,000
6 JUNI 130,800,000 313,920 392,400 4,839,600 2,616,000
7 JULI 130,800,000 313,920 392,400 4,839,600 2,616,000
8 AGUSTUS 130,800,000 313,920 392,400 4,839,600 2,616,000
9 SEPTEMBER 130,800,000 313,920 392,400 4,839,600 2,616,000
10 OKTOBER 130,800,000 313,920 392,400 4,839,600 2,616,000
11 NOPEMBER 130,800,000 313,920 392,400 4,839,600 2,616,000
12 DESEMBER 609,200,000 313,920 392,400 4,839,600 2,616,000
TOTAL 2,156,050,000 3,767,040 4,708,800 58,075,200 31,392,000

JURNAL YANG BERKAITAN DENGAN REKAPITULASI GAJI TAHUN 2019

TGL NAMA REKENING DEBET KREDIT

31-Dec-19 Biaya Gaji dan Upah 2,627,513,040

Utang gaji 2,180,593,200
PAKK 3,767,040
PAK 4,708,800
THT 89,467,200
Pensiun 94,176,000
Utang Natura 25,920,000
Utang Pph Pasal 21 185,680,800
Iuran Koperasi 16,800,000
Premi Asuransi 26,400,000
total 2,627,513,040 2,627,513,040
 REKAPITULASI DAFTAR GAJI
TAHUN 2019

BONUS TAMBAHAN POTONGA

TUNJ. JUMLAH NATURA TOTAL PPh
(e) (2) (1+a+b+c+d+e+2) (3) (1+a+b+c+d+e+2+3) 21
10%
12,300,000 0 259,311,920 2,160,000 261,471,920 12,047,942
12,300,000 0 151,261,920 2,160,000 153,421,920 7,607,442
12,300,000 0 151,261,920 2,160,000 153,421,920 7,607,442
12,300,000 0 151,261,920 2,160,000 153,421,920 7,607,442
12,300,000 0 151,261,920 2,160,000 153,421,920 7,607,442
12,300,000 0 151,261,920 2,160,000 153,421,920 7,607,442
12,300,000 0 151,261,920 2,160,000 153,421,920 7,607,442
12,300,000 0 151,261,920 2,160,000 153,421,920 7,607,442
12,300,000 0 151,261,920 2,160,000 153,421,920 7,607,442
12,300,000 0 151,261,920 2,160,000 153,421,920 7,607,442
12,300,000 0 151,261,920 2,160,000 153,421,920 7,607,442
12,300,000 200,000,000 829,661,920 2,160,000 831,821,920 97,558,442
147,600,000 200,000,000 2,601,593,040 25,920,000 2,627,513,040 185,680,800
BIAYA GAJI DAN UPAH
 POTONGAN JUMLAH UTANG GAJI/
PREMI IURAN POTONGAN KAS DIBAYAR
THT PENSIUN
ASURANSI KOPERASI (4) (1+2+e-4)
2% 4%
2,616,000 5,232,000 2,200,000 1,400,000 23,495,942 227,654,058
2,616,000 5,232,000 2,200,000 1,400,000 19,055,442 124,044,558
2,616,000 5,232,000 2,200,000 1,400,000 19,055,442 124,044,558
2,616,000 5,232,000 2,200,000 1,400,000 19,055,442 124,044,558
2,616,000 5,232,000 2,200,000 1,400,000 19,055,442 124,044,558
2,616,000 5,232,000 2,200,000 1,400,000 19,055,442 124,044,558
2,616,000 5,232,000 2,200,000 1,400,000 19,055,442 124,044,558
2,616,000 5,232,000 2,200,000 1,400,000 19,055,442 124,044,558
2,616,000 5,232,000 2,200,000 1,400,000 19,055,442 124,044,558
2,616,000 5,232,000 2,200,000 1,400,000 19,055,442 124,044,558
2,616,000 5,232,000 2,200,000 1,400,000 19,055,442 124,044,558
2,616,000 5,232,000 2,200,000 1,400,000 109,006,442 712,493,558
31,392,000 62,784,000 26,400,000 16,800,000 323,056,800 2,180,593,200
Utang Gaji & Upah