1. Kertas Kerja PPh 21
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PERHITUNGAN PPh. Ps. 21 ATAS PENGHASILAN PEGAWAI TETAP (Tanpa Bonus) BULAN : NO KETERANGAN NAMA KARYAWAN JUMLAH Abidin Budi Amin Cacuk Dede Endah Fatkhur Hamid A NPWP 657000 378000 379000 380000 381000 382000 383000 B Status/jenis kelamin K/L K/L K/L K/L TK/P K/L K/L C Jumlah tanggungan 3 2 3 1 0 1 3 D Rincian Penghasilan Penghasilan Bruto 1. Gaji 5,750,000 4,500,000 4,500,000 4,500,000 4,500,000 4,500,000 2,500,000 30,750,000 2. Tunjangan PPh - 3. Tunjangan lainya, lembur ds 2,700,000 1,700,000 1,700,000 1,800,000 1,700,000 1,800,000 500,000 11,900,000 4. HR an imbalan lain sejenis - 5. Premi Ass. Dibyr. Pemberi k 600,000 600,000 600,000 600,000 600,000 600,000 600,000 4,200,000 6. Penerimaan natura yang kena PPh - 7. Jumlah (1s/d6) 9,050,000 6,800,000 6,800,000 6,900,000 6,800,000 6,900,000 3,600,000 46,850,000 8. Tantiem, Bonus, Gratifikasi - 9. Jumlah Pengh. Brurto (7+8) 9,050,000 6,800,000 6,800,000 6,900,000 6,800,000 6,900,000 3,600,000 46,850,000 Pengurangan - 10. Biaya Jabatan/pensiun angk 452,500 340,000 340,000 345,000 340,000 345,000 180,000 2,342,500 11. Biaya Jabatan/pensiun angka 8 - 12. Iuran pensiun, THT/JHT 600,000 500,000 500,000 500,000 500,000 500,000 400,000 3,500,000 13. Jumlah pengurangan (10+11+ 1,052,500 840,000 840,000 845,000 840,000 845,000 580,000 5,842,500 Penghitungan PPh pasal 21 - 14. Jumlah pengh. Netto (9-13) 7,997,500 5,960,000 5,960,000 6,055,000 5,960,000 6,055,000 3,020,000 41,007,500 15. Penghasilan netto masa seblm. - 16. Pengh. Netto disetahunkan 95,970,000 71,520,000 71,520,000 72,660,000 71,520,000 72,660,000 36,240,000 492,090,000 17. PTKP 32,400,000 30,375,000 32,400,000 28,350,000 24,300,000 28,350,000 32,400,000 208,575,000 18. PKP (16-17) 63,570,000 41,145,000 39,120,000 44,310,000 47,220,000 44,310,000 3,840,000 283,515,000 19. PPh.21 setahun 4,535,500 2,057,250 1,956,000 2,215,500 2,361,000 2,215,500 192,000 15,532,750 20. PPh 21 + Bonus 4,535,500 2,057,250 1,956,000 2,215,500 2,361,000 2,215,500 192,000 15,532,750 21. PPh 21 atas Bonus -
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Transcript of 1. Kertas Kerja PPh 21
Kertas Kerja PPh 21PERHITUNGAN PPh. Ps. 21 ATAS PENGHASILAN PEGAWAI TETAP (Tanpa Bonus)BULAN :NOKETERANGANNAMA KARYAWANJUMLAHAbidinBudi AminCacukDedeEndahFatkhurHamidANPWP657000378000379000380000381000382000383000BStatus/jenis kelaminK/LK/LK/LK/LTK/PK/LK/LCJumlah tanggungan3231013DRincian PenghasilanPenghasilan Bruto1. Gaji$ 5,750,000$ 4,500,000$ 4,500,000$ 4,500,000$ 4,500,000$ 4,500,000$ 2,500,000$ 30,750,0002. Tunjangan PPh$ -3. Tunjangan lainya, lembur dsb$ 2,700,000$ 1,700,000$ 1,700,000$ 1,800,000$ 1,700,000$ 1,800,000$ 500,000$ 11,900,0004. HR an imbalan lain sejenis$ -5. Premi Ass. Dibyr. Pemberi kerja$ 600,000$ 600,000$ 600,000$ 600,000$ 600,000$ 600,000$ 600,000$ 4,200,0006. Penerimaan natura yang kena PPh$ -7. Jumlah (1s/d6)$ 9,050,000$ 6,800,000$ 6,800,000$ 6,900,000$ 6,800,000$ 6,900,000$ 3,600,000$ 46,850,0008. Tantiem, Bonus, Gratifikasi$ -9. Jumlah Pengh. Brurto (7+8)$ 9,050,000$ 6,800,000$ 6,800,000$ 6,900,000$ 6,800,000$ 6,900,000$ 3,600,000$ 46,850,000Pengurangan$ -10. Biaya Jabatan/pensiun angka 7$ 452,500$ 340,000$ 340,000$ 345,000$ 340,000$ 345,000$ 180,000$ 2,342,50011. Biaya Jabatan/pensiun angka 8$ -12. Iuran pensiun, THT/JHT$ 600,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 400,000$ 3,500,00013. Jumlah pengurangan (10+11+12)$ 1,052,500$ 840,000$ 840,000$ 845,000$ 840,000$ 845,000$ 580,000$ 5,842,500Penghitungan PPh pasal 21$ -14. Jumlah pengh. Netto (9-13)$ 7,997,500$ 5,960,000$ 5,960,000$ 6,055,000$ 5,960,000$ 6,055,000$ 3,020,000$ 41,007,50015. Penghasilan netto masa seblm.$ -16. Pengh. Netto disetahunkan$ 95,970,000$ 71,520,000$ 71,520,000$ 72,660,000$ 71,520,000$ 72,660,000$ 36,240,000$ 492,090,00017. PTKP$ 32,400,000$ 30,375,000$ 32,400,000$ 28,350,000$ 24,300,000$ 28,350,000$ 32,400,000$ 208,575,00018. PKP (16-17)$ 63,570,000$ 41,145,000$ 39,120,000$ 44,310,000$ 47,220,000$ 44,310,000$ 3,840,000$ 283,515,00019. PPh.21 setahun$ 4,535,500$ 2,057,250$ 1,956,000$ 2,215,500$ 2,361,000$ 2,215,500$ 192,000$ 15,532,75020. PPh 21 + Bonus$ 4,535,500$ 2,057,250$ 1,956,000$ 2,215,500$ 2,361,000$ 2,215,500$ 192,000$ 15,532,75021. PPh 21 atas Bonus$ -22. PPh 21 atas gaji sebulan377,958.33171,437.50163,000.00184,625.00196,750.00184,625.0016,000.00$ 1,294,39623. PPh 21 yang dipotong377,958.33171,437.50163,000.00184,625.00196,750.00184,625.0016,000.00PERHITUNGAN PPh. Ps. 21 ATAS PENGHASILAN PEGAWAI TETAP (Dengan Bonus)BULAN :NOKETERANGANNAMA KARYAWANJUMLAHAbidinBudi AminCacukDedeEndahFatkhurHamidANPWP657000378000379000380000381000382000383000BStatus/jenis kelaminK/LK/LK/LK/LTK/PK/LK/LCJumlah tanggungan3231013DRincian PenghasilanPenghasilan Bruto1. Gaji69,000,000.0054,000,000.0054,000,000.0054,000,000.0054,000,000.0054,000,000.0030,000,000.00369,000,000.002. Tunjangan PPh- 03. Tunjangan lainya, lembur dsb32,400,000.0020,400,000.0020,400,000.0021,600,000.0020,400,000.0021,600,000.006,000,000.00142,800,000.004. HR an imbalan lain sejenis- 05. Premi Ass. Dibyr. Pemberi kerja7,200,000.007,200,000.007,200,000.007,200,000.007,200,000.007,200,000.007,200,000.0050,400,000.006. Penerimaan natura yang kena PPh- 07. Jumlah (1s/d6)108,600,000.0081,600,000.0081,600,000.0082,800,000.0081,600,000.0082,800,000.0043,200,000.00562,200,000.008. Tantiem, Bonus, Gratifikasi20,000,000.0015,000,000.0015,000,000.0015,000,000.0015,000,000.0010,000,000.0010,000,000.00100,000,000.009. Jumlah Pengh. Brurto (7+8)128,600,000.0096,600,000.0096,600,000.0097,800,000.0096,600,000.0092,800,000.0053,200,000.00662,200,000.00Pengurangan- 010. Biaya Jabatan/pensiun angka 75,430,000.004,080,000.004,080,000.004,140,000.004,080,000.004,140,000.002,160,000.0028,110,000.0011. Biaya Jabatan/pensiun angka 8570,000.00750,000.00750,000.00750,000.00750,000.00500,000.00500,000.004,570,000.0012. Iuran pensiun, THT/JHT7,200,000.006,000,000.006,000,000.006,000,000.006,000,000.006,000,000.004,800,000.0042,000,000.0013. Jumlah pengurangan (10+11+12)13,200,000.0010,830,000.0010,830,000.0010,890,000.0010,830,000.0010,640,000.007,460,000.0074,680,000.00Penghitungan PPh pasal 21- 014. Jumlah pengh. Netto (9-13)115,400,000.0085,770,000.0085,770,000.0086,910,000.0085,770,000.0082,160,000.0045,740,000.00587,520,000.0015. Penghasilan netto masa seblm.- 016. Pengh. Netto disetahunkan115,400,000.0085,770,000.0085,770,000.0086,910,000.0085,770,000.0082,160,000.0045,740,000.00587,520,000.0017. PTKP32,400,000.0030,375,000.0032,400,000.0028,350,000.0024,300,000.0028,350,000.0032,400,000.00208,575,000.0018. PKP (16-17)83,000,000.0055,395,000.0053,370,000.0058,560,000.0061,470,000.0053,810,000.0013,340,000.00378,945,000.0019. PPh.21 setahun4,535,500.002,057,250.001,956,000.002,215,500.002,361,000.002,215,500.00192,000.0015,532,750.0020. PPh 21 + Bonus7,450,000.003,309,250.003,005,500.003,784,000.004,220,500.003,071,500.00667,000.0025,507,750.0021. PPh 21 atas Bonus2,914,500.001,252,000.001,049,500.001,568,500.001,859,500.00856,000.00475,000.009,975,000.0022. PPh 21 atas gaji sebulan377,958.33171,437.50163,000.00184,625.00196,750.00184,625.0016,000.001,294,395.8323. PPh 21 yang dipotong3,292,458.331,423,437.501,212,500.001,753,125.002,056,250.001,040,625.00491,000.0011,269,395.83
KK april bonusPERHITUNGAN PPh. Ps. 21 ATAS PENGHASILAN PEGAWAI TETAP (Tanpa Bonus)BULAN : April 2013KETERANGANN A M A KARYAWANJUMLAHANPWPBStatus/jenis kelaminCJumlah tanggunganDRincian PenghasilanPenghasilan Bruto1. Gaji2. Tunjangan PPh3. Tunjangan lainya, lembur dsb4. HR an imbalan lain sejenis5. Premi Ass. Dibyr. Pemberi kerja6. Penerimaan natura yang kena PPh7. Jumlah (1s/d6)8. Tantiem, Bonus, Gratifikasi9. Jumlah Pengh. Brurto (7+8)Pengurangan10. Biaya Jabatan/pensiun angka 711. Biaya Jabatan/pensiun angka 812. Iuran pensiun, THT/JHT13. Jumlah pengurangan (10+11+12)Penghitungan PPh pasal 2114. Jumlah pengh. Netto (9-13)15. Penghasilan netto masa seblm.16. Pengh. Netto disetahunkan17. PTKP18. PKP (16-17)19. PPh.21 setahun20. PPh 21 + Bonus21. PPh 21 atas Bonus22. PPh 21 atas gaji sebulan23. PPh 21 yang dipotong
HR dan UpahPEMOTONGAN/PERHITUNGAN PPh Psl. 21/26PENERIMA HONORARIUM, KOMISI, JASA TENAGA AHLI DAN JENIS IMBALAN LAINNYABULAN :AHonorarium Komisaris1a. Nama :Fadjar RamdaniNPWP :b. Penerimaan PenghasilanRp 45,000,000c. Penghasilan KomulatifRp 85,000,000Jumlah PPh. Psl. 21Rp 500,000Perhitungan :5% x Rp. 10000000Rp 500,00015 % x Rp. 35000000Rp 5,250,000 % x Rp. Rp. .. % x Rp. Rp. ..JUMLAHRp 5,750,0002a. Nama :Safrilla Putri C.NPWP :b. Penerimaan PenghasilanRp 30,000,000c. Penghasilan KomulatifRp 62,000,000Jumlah PPh. Psl. 21Rp 900,000Perhitungan :5 % x Rp. 18000000Rp 900,00015 % x Rp. 12000000Rp 1,800,000 % x Rp. Rp. .. % x Rp. Rp. ..JUMLAHRp 2,700,0003a. Nama :Dewi AndiNPWP :b. Penerimaan PenghasilanRp 25,000,000c. Penghasilan KomulatifRp 57,000,000Jumlah PPh. Psl. 21Rp 900,000Perhitungan :5% x Rp. 18000000Rp 900,00015 % x Rp. 7000000Rp 1,050,000 % x Rp. Rp. .. % x Rp. Rp. ..JUMLAHRp 1,950,000B.Penerimaan Honorarium dan Bonus/THR yang diberikan sekali dalam setahun1a. Nama :RidwanNPWP :b. Penerimaan PenghasilanRp. 15000000c. Penghasilan KomulatifRp. ......Jumlah PPh pasal 21Rp. 15000000Penghitungan :5% x Rp. 15000000Rp. 750000 % x Rp. Rp. % x Rp. Rp. % x Rp. Rp. JUMLAHRp. 7500002Penerimaan Honorarium dan Bonus/THR yang diberikan sekali dalam setahuna. Nama : NPWP :b. Penerimaan PenghasilanRp. ......c. Penghasilan KomulatifRp. ......Jumlah PPh pasal 21Rp. ..Penghitungan : % x Rp. Rp. % x Rp. Rp. % x Rp. Rp. % x Rp. Rp. JUMLAHRp. ......3Penerimaan Honorarium dan Bonus/THR yang diberikan sekali dalam setahuna. Nama : ..NPWP :b. Penerimaan PenghasilanRp. ......c. Penghasilan KomulatifRp. ......Jumlah PPh pasal 21Rp. .Penghitungan :... % x Rp. .Rp. .. % x Rp. Rp. % x Rp. Rp. % x Rp. Rp. JUMLAHRp. ......CPenerimaan Jasa Tenaga ahli1a. Nama :Drs. Supriatna. Ak.NPWP :b. Penerimaan PenghasilanRp. 25000000c. Penghasilan KomulatifRp. ......d. Perkiraan Penghasilan Netto. %e. Pemotongan PPh pasal 2150 % x 5% x Rp. 25000000Rp. 6250002a. Nama :NPWP :b. Penerimaan PenghasilanRp. ......c. Penghasilan KomulatifRp. ......d. Perkiraan Penghasilan netto. %e. Pemotongan PPh pasal 21. % x. % x Rp. .RpDHonorarium Tenaga Luar Negeri PPh pasal 26a. Nama :b. Penerimaan PenghasilanRp. c. Penghasilan KomulatifRp. d. Tarif PPh pasal 26. %d. Pemotongan PPh pasal 26Rp. ERekapitulasi Pemotongan PPh pasal 211. PPh pasal 21 atas pegawai TetapRp 1,294,3962. PPh pasal 21 HR KomisarisRp 2,600,0003. PPh pasal 21 Jasa tenaga Ahli3. PPh pasal 21 HR LainnyaRp 1,375,0004. PPh pasal 21 (WP LN)JUMLAHRp 5,269,396
