POTPUT
21
TUAN B K/2 GAJI 5,000,000 TUNJANGAN 5,000,000 JKK 5,000 JKM 15,000 JPK 50,000 JHT 30,000 20,000 BONUS 5,000,000 Normal Bonus Desember GAJI 60,000,000 60,000,000 60,000,000 TUNJANGAN 60,000,000 60,000,000 60,000,000 JKK 60,000 60,000 60,000 JKM 180,000 180,000 180,000 JPK 600,000 600,000 600,000 BONUS 5,000,000 5,000,000 BRUTO 120,840,000 125,840,000 125,840,000 JABATAN 6,000,000 6,000,000 6,000,000 JHT 20,000 20,000 20,000 NETO 114,820,000 119,820,000 119,820,000 PTKP 45,000,000 45,000,000 45,000,000 PKP 69,820,000 74,820,000 74,820,000 TERUTANG 5% 2,500,000 2,500,000 2,500,000 15% 2,973,000 3,723,000 3,723,000 TOTAL 5,473,000 6,223,000 6,223,000 PPH POTPUT 456,083 5,016,917 PPH BONUS 750,000 750,000 PPH DESEMBER 456,083
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Program perhitungan PPH 21
Transcript of POTPUT
TUAN B K/2 GAJI 5,000,000
TUNJANGAN 5,000,000 JKK 5,000 JKM 15,000 JPK 50,000 JHT 30,000
20,000 BONUS 5,000,000
Normal Bonus Desember GAJI 60,000,000 60,000,000 60,000,000
TUNJANGAN 60,000,000 60,000,000 60,000,000 JKK 60,000 60,000 60,000 JKM 180,000 180,000 180,000 JPK 600,000 600,000 600,000
BONUS 5,000,000 5,000,000 BRUTO 120,840,000 125,840,000 125,840,000
JABATAN 6,000,000 6,000,000 6,000,000 JHT 20,000 20,000 20,000
NETO 114,820,000 119,820,000 119,820,000 PTKP 45,000,000 45,000,000 45,000,000 PKP 69,820,000 74,820,000 74,820,000
TERUTANG 5% 2,500,000 2,500,000 2,500,000
15% 2,973,000 3,723,000 3,723,000 TOTAL 5,473,000 6,223,000 6,223,000
PPH POTPUT 456,083 5,016,917 PPH BONUS 750,000 750,000
PPH DESEMBER 456,083
TUAN B K/1 GAJI 6,000,000
TUNJANGAN 6,000,000 JKK 6,000 JKM 18,000 JPK 50,000 JHT 30,000
20,000 BONUS 7,500,000
1721=1A Normal Bonus 60,000,000 GAJI 72,000,000 72,000,000 60,000,000 TUNJANGAN 72,000,000 72,000,000 60,000 JKK 72,000 72,000 180,000 JKM 216,000 216,000 600,000 JPK 600,000 600,000 5,000,000 BONUS 7,500,000 125,840,000 BRUTO 144,888,000 152,388,000 6,000,000 JABATAN 6,000,000 6,000,000 20,000 JHT 119,820,000 NETO 138,888,000 146,388,000 45,000,000 PTKP 42,000,000 42,000,000 74,820,000 PKP 96,888,000 104,388,000
TERUTANG 2,500,000 5% 2,500,000 2,500,000 3,723,000 15% 7,033,200 8,158,200 6,223,000 TOTAL 9,533,200 10,658,200 5,016,917 PPH POTPUT 794,433 750,000 PPH BONUS 1,125,000 456,083 PPH DESEMBER
NIHIL
TUAN B TK/0 GAJI 10,000,000
TUNJANGAN 8,000,000 JKK 10,000
JKM 30,000 JPK 50,000 JHT 30,000
### BONUS 15,000,000
Desember 1721=1A Normal 72,000,000 72,000,000 GAJI 120,000,000 72,000,000 72,000,000 TUNJANGAN 96,000,000 72,000 72,000 JKK 120,000 216,000 216,000 JKM 360,000 600,000 600,000 JPK 600,000 7,500,000 7,500,000 BONUS 152,388,000 152,388,000 BRUTO 217,080,000 6,000,000 6,000,000 JABATAN 6,000,000
JHT 146,388,000 146,388,000 NETO 211,080,000 42,000,000 42,000,000 PTKP 36,000,000 104,388,000 104,388,000 PKP 175,080,000
TERUTANG 2,500,000 2,500,000 5% 2,500,000 8,158,200 8,158,200 15% 18,762,000 10,658,200 10,658,200 TOTAL 21,262,000 8,738,767 8,738,767 PPH POTPUT 1,771,833 1,125,000 1,125,000 PPH BONUS 794,433 794,433 PPH DESEMBER
NIHIL
Bonus Desember 1721=1A 120,000,000 120,000,000 120,000,000 96,000,000 96,000,000 96,000,000 120,000 120,000 120,000 360,000 360,000 360,000 600,000 600,000 600,000 15,000,000 15,000,000 15,000,000 232,080,000 232,080,000 232,080,000 6,000,000 6,000,000 6,000,000
226,080,000 226,080,000 226,080,000 36,000,000 36,000,000 36,000,000 190,080,000 190,080,000 190,080,000
2,500,000 2,500,000 2,500,000 21,012,000 21,012,000 21,012,000 23,512,000 23,512,000 23,512,000
19,490,167 19,490,167 2,250,000 2,250,000 2,250,000
1,771,833 1,771,833 NIHIL
TUAN C K/1 lama baru (Mulai Juli) GAJI 5,000,000 6,000,000
TUNJANGAN 5,000,000 6,000,000 JKK (0,1%) 5,000 6,000 JKM(0,3%) 15,000 18,000
JPK 50,000 50,000 JHT 30,000 30,000
20,000 20,000 Rapel dibayar bulan Oktober
Lama Baru Desember 1721=1A GAJI 5,000,000 6,000,000 66,000,000 66,000,000
TUNJANGAN 5,000,000 6,000,000 66,000,000 66,000,000 JKK 5,000 6,000 72,000 72,000 JKM 15,000 18,000 216,000 216,000 JPK 50,000 50,000 600,000 600,000
BRUTO 10,070,000 12,074,000 132,888,000 132,888,000 JABATAN 500,000 500,000 6,000,000 6,000,000
JHT 20,000 20,000 240,000 240,000 NETO 9,550,000 11,554,000 126,648,000 126,648,000
Neto 1 THN 114,600,000 138,648,000 126,648,000 126,648,000 PTKP 45,000,000 45,000,000 ### 45,000,000 PKP 69,600,000 93,648,000 81,648,000 81,648,000
TERUTANG 5% 2,500,000 2,500,000 2,500,000 2,500,000
15% 2,940,000 6,547,200 4,747,200 4,747,200 TOTAL 5,440,000 9,047,200 7,247,200 7,247,200
PPH POTPUT 453,333 753,933 5,587,867 5,587,867 PPH rapel 901,800 901,800
PPH DESEMBER 757,533 757,533 NIHIL
TUAN B K/1 lama baru (Mulai Juli) GAJI 3,000,000 4,000,000
TUNJANGAN 3,000,000 4,000,000 JKK 5,000 4,000 JKM 15,000 12,000 JPK 50,000 50,000 JHT 30,000 30,000
### 20,000 Rapel dibayar bulan Oktober
Lama Baru Desember GAJI 3,000,000 4,000,000 42,000,000
TUNJANGAN 3,000,000 4,000,000 42,000,000 JKK 5,000 4,000 48,000 JKM 15,000 12,000 144,000 JPK 50,000 50,000 600,000
BRUTO 6,070,000 8,066,000 84,792,000 JABATAN 303,500 403,300 4,239,600
JHT 20,000 20,000 240,000 NETO 5,746,500 7,642,700 80,312,400
Neto 1 THN 68,958,000 91,712,400 80,312,400 PTKP 42,000,000 42,000,000 ### PKP 26,958,000 49,712,400 38,312,400
TERUTANG 5% 1,347,900 2,485,620 1,915,620
15% - - - TOTAL 1,347,900 2,485,620 1,915,620
PPH POTPUT 112,325 207,135 1,425,195 PPH rapel 284,430
PPH DESEMBER 205,995
TUAN B K/1 lama baru (Mulai Juli) GAJI 10,000,000 15,000,000
TUNJANGAN 10,000,000 15,000,000 JKK 10,000 15,000 JKM 30,000 45,000 JPK 50,000 ### JHT 30,000 ###
20,000 ### Rapel dibayar bulan Oktober
1721=1A Lama Baru 42,000,000 GAJI 10,000,000 15,000,000 42,000,000 TUNJANGAN 10,000,000 15,000,000 48,000 JKK 10,000 15,000 144,000 JKM 30,000 45,000 600,000 JPK 50,000 50,000 84,792,000 BRUTO 20,090,000 30,110,000 4,239,600 JABATAN 500,000 500,000 240,000 JHT 20,000 20,000 80,312,400 NETO 19,570,000 29,590,000 80,312,400 Neto 1 THN 234,840,000 355,080,000 42,000,000 PTKP 45,000,000 ### 38,312,400 PKP 189,840,000 310,080,000
TERUTANG 1,915,620 5% 2,500,000 2,500,000 - 15% 20,976,000 39,012,000 1,915,620 TOTAL 23,476,000 41,512,000 1,425,195 PPH POTPUT 1,956,333 3,459,333 284,430 PPH rapel 205,995 PPH DESEMBER
NIHIL
Desember 1721=1A 150,000,000 150,000,000 150,000,000 150,000,000 180,000 180,000 540,000 540,000 600,000 600,000 301,320,000 301,320,000 6,000,000 6,000,000 240,000 240,000 295,080,000 295,080,000 295,080,000 295,080,000 45,000,000 ### 250,080,000 250,080,000
2,500,000 2,500,000 30,012,000 30,012,000 32,512,000 32,512,000 24,525,667 24,525,667 4,509,000 4,509,000 3,477,333 3,477,333
NIHIL
TUAN D K/1 April 9 GAJI 5,000,000
TUNJANGAN 5,000,000 JKK 5,000 JKM 15,000 JPK 50,000 JHT 30,000
20,000
April Desember 1721=1A GAJI 5,000,000 45,000,000 45,000,000
TUNJANGAN 5,000,000 45,000,000 45,000,000 JKK 5,000 45,000 45,000 JKM 15,000 135,000 135,000 JPK 50,000 450,000 450,000
BRUTO 10,070,000 90,630,000 90,630,000 JABATAN 500,000 4,500,000 4,500,000
JHT 20,000 180,000 180,000 NETO 9,550,000 85,950,000 85,950,000
Neto 1 THN 85,950,000 85,950,000 85,950,000 PTKP 42,000,000 42,000,000 42,000,000 PKP 43,950,000 43,950,000 43,950,000
TERUTANG 5% 2,197,500 2,197,500 2,197,500
15% - - - TOTAL 2,197,500 2,197,500 2,197,500
PPH POTPUT 244,167 1,953,333 1,953,333 PPH DESEMBER 244,167 244,167
NIHIL
TUAN D K/1 Mei 8 GAJI 9,000,000
TUNJANGAN 9,000,000 JKK 9,000 JKM 27,000 JPK 50,000 JHT 30,000
###
April Desember 1721=1A GAJI 9,000,000 72,000,000 72,000,000
TUNJANGAN 9,000,000 72,000,000 72,000,000 JKK 9,000 72,000 72,000 JKM 27,000 216,000 216,000 JPK 50,000 400,000 400,000
BRUTO 18,086,000 144,688,000 144,688,000 JABATAN 500,000 4,000,000 4,000,000
JHT 20,000 160,000 160,000 NETO 17,566,000 140,528,000 140,528,000
Neto 1 THN 140,528,000 140,528,000 140,528,000 PTKP 42,000,000 42,000,000 42,000,000 PKP 98,528,000 98,528,000 98,528,000
TERUTANG 5% 2,500,000 2,500,000 2,500,000
15% 7,279,200 7,279,200 7,279,200 TOTAL 9,779,200 9,779,200 9,779,200
PPH POTPUT 1,222,400 8,556,800 8,556,800 PPH DESEMBER 1,222,400 1,222,400
NIHIL
TUAN D K/1 Juni 7 GAJI 12,000,000
TUNJANGAN 12,000,000 JKK 12,000 JKM 36,000 JPK 50,000 JHT 30,000
###
April Desember 1721=1A GAJI 12,000,000 84,000,000 84,000,000
TUNJANGAN 12,000,000 84,000,000 84,000,000 JKK 12,000 84,000 84,000 JKM 36,000 252,000 252,000 JPK 50,000 350,000 350,000
BRUTO 24,098,000 168,686,000 168,686,000 JABATAN 500,000 3,500,000 6,000,000
JHT 20,000 140,000 140,000 NETO 23,578,000 188,624,000 188,624,000
Neto 1 THN 165,046,000 188,624,000 188,624,000 PTKP 42,000,000 ### 42,000,000 PKP 123,046,000 146,624,000 146,624,000
TERUTANG 5% 2,500,000 2,500,000 2,500,000
15% 10,956,900 14,493,600 14,493,600 TOTAL 13,456,900 16,993,600 16,993,600
PPH POTPUT 1,682,113 11,774,788 11,774,788 PPH DESEMBER 5,218,813 5,218,813
NIHIL
TUAN E TK/0 Juli 6 GAJI 12,000,000
TUNJANGAN 12,000,000 JKK 12,000 JKM 36,000 JPK 75,000 JHT 30,000
20,000
April Desember 1721=1A GAJI 12,000,000 72,000,000 72,000,000
TUNJANGAN 12,000,000 72,000,000 72,000,000 JKK 12,000 72,000 72,000 JKM 36,000 216,000 216,000 JPK 75,000 450,000 450,000
BRUTO 24,123,000 144,738,000 144,738,000 JABATAN 500,000 3,000,000 3,000,000
JHT 20,000 120,000 120,000 NETO 23,603,000 141,618,000 141,618,000
Disetahunkan 283,236,000 283,236,000 283,236,000 PTKP 36,000,000 36,000,000 36,000,000 PKP 247,236,000 247,236,000 247,236,000
TERUTANG 5% 2,500,000 2,500,000 2,500,000
15% 29,585,400 29,585,400 29,585,400
TOTAL 32,085,400 32,085,400 32,085,400 PPH POTPUT 2,673,783 13,368,917 13,368,917
PPH DESEMBER 18,716,483 18,716,483 NIHIL
TUAN E TK/0 Agustus 5 GAJI 20,000,000
TUNJANGAN 20,000,000 JKK 20,000 JKM 60,000 JPK 100,000 JHT 30,000
20,000
April Desember 1721=1A GAJI 20,000,000 100,000,000 100,000,000
TUNJANGAN 20,000,000 100,000,000 100,000,000 JKK 20,000 100,000 100,000 JKM 60,000 300,000 300,000 JPK 100,000 500,000 500,000
BRUTO 40,180,000 200,900,000 200,900,000 JABATAN 500,000 2,500,000 2,500,000
JHT 20,000 100,000 100,000 NETO 39,660,000 198,300,000 198,300,000
Disetahunkan 475,920,000 475,920,000 475,920,000 PTKP 36,000,000 36,000,000 36,000,000 PKP 439,920,000 439,920,000 439,920,000
TERUTANG 5% 2,500,000 2,500,000 2,500,000
15% 30,000,000 30,000,000 30,000,000 25% 47,480,000 47,480,000 47,480,000
TOTAL 79,980,000 79,980,000 79,980,000 PPH POTPUT 6,665,000 26,660,000 26,660,000
PPH DESEMBER 53,320,000 53,320,000 NIHIL
TUAN E TK/0 September 4 GAJI 9,000,000
TUNJANGAN 9,000,000 JKK 9,000 JKM 27,000 JPK 50,000 JHT 30,000
###
April Desember 1721=1A GAJI 9,000,000 36,000,000 36,000,000
TUNJANGAN 9,000,000 36,000,000 36,000,000 JKK 9,000 36,000 36,000 JKM 27,000 108,000 108,000 JPK 50,000 200,000 200,000
BRUTO 18,086,000 72,344,000 72,344,000 JABATAN 500,000 2,000,000 2,000,000
JHT 20,000 80,000 80,000 NETO 17,566,000 70,264,000 70,264,000
Disetahunkan 210,792,000 210,792,000 210,792,000 PTKP 36,000,000 36,000,000 36,000,000 PKP 174,792,000 174,792,000 174,792,000
TERUTANG 5% 2,500,000 2,500,000 2,500,000
15% 18,718,800 18,718,800 18,718,800
TOTAL 21,218,800 21,218,800 21,218,800 PPH POTPUT 1,768,233 5,304,700 5,304,700
PPH DESEMBER 15,914,100 15,914,100 NIHIL
TUAN E TK/0 Juli 7 GAJI 6,000,000
TUNJANGAN 6,000,000 JKK 6,000 JKM 18,000 JPK 45,000 JHT 30,000
20,000
April Desember 1721=1A GAJI 6,000,000 42,000,000 42,000,000
TUNJANGAN 6,000,000 42,000,000 42,000,000 JKK 6,000 42,000 42,000 JKM 18,000 126,000 126,000 JPK 45,000 315,000 315,000
BRUTO 12,069,000 84,483,000 84,483,000 JABATAN 500,000 3,500,000 3,500,000
JHT 20,000 140,000 140,000 NETO 11,549,000
Neto 7 bln 138,588,000 80,843,000 80,843,000 PTKP 36,000,000 36,000,000 36,000,000 PKP 102,588,000 44,843,000 44,843,000
TERUTANG 5% 2,500,000 2,500,000 2,500,000
15% 7,888,200 - - TOTAL 10,388,200 2,500,000 2,500,000
PPH POTPUT 865,683 5,194,100 5,194,100 PPH DESEMBER (2,694,100) (2,694,100)
LEBIH BAYAR
TUAN E TK/0 Juni 6 GAJI 8,000,000
TUNJANGAN 8,000,000 JKK 8,000 JKM 24,000 JPK 60,000 JHT 30,000
20,000
April Desember 1721=1A GAJI 8,000,000 48,000,000 48,000,000
TUNJANGAN 8,000,000 48,000,000 48,000,000 JKK 8,000 48,000 48,000 JKM 24,000 144,000 144,000 JPK 60,000 360,000 360,000
BRUTO 16,092,000 96,552,000 96,552,000 JABATAN 500,000 3,000,000 3,000,000
JHT 20,000 120,000 120,000 NETO 15,572,000
Neto 6 bln 186,864,000 93,432,000 93,432,000 PTKP 36,000,000 36,000,000 36,000,000 PKP 150,864,000 57,432,000 57,432,000
TERUTANG 5% 2,500,000 2,500,000 2,500,000
15% 15,129,600 1,114,800 1,114,800 TOTAL 17,629,600 3,614,800 3,614,800
PPH POTPUT 1,469,133 7,345,667 7,345,667 PPH DESEMBER (3,730,867) (3,730,867)
LEBIH BAYAR
TUAN E TK/0 Mei 5 GAJI 10,000,000
TUNJANGAN 10,000,000 JKK 10,000 JKM 30,000 JPK 75,000 JHT 30,000
20,000
April Desember 1721=1A GAJI 10,000,000 50,000,000 50,000,000
TUNJANGAN 10,000,000 50,000,000 50,000,000 JKK 10,000 50,000 50,000 JKM 30,000 150,000 150,000 JPK 75,000 375,000 375,000
BRUTO 20,115,000 100,575,000 100,575,000 JABATAN 500,000 2,500,000 2,500,000
JHT 20,000 100,000 100,000 NETO 19,595,000
Neto 5 bln 235,140,000 97,975,000 97,975,000 PTKP 36,000,000 36,000,000 36,000,000 PKP 199,140,000 61,975,000 61,975,000
TERUTANG 5% 2,500,000 2,500,000 2,500,000
15% 22,371,000 1,796,250 1,796,250 TOTAL 24,871,000 4,296,250 4,296,250
PPH POTPUT 2,072,583 8,290,333 8,290,333 PPH DESEMBER (3,994,083) (3,994,083)
LEBIH BAYAR
TUAN E TK/0 Juli 6 GAJI 7,000,000
TUNJANGAN 7,000,000 JKK 7,000 JKM 21,000 JPK 75,000 JHT 30,000
20,000
Normal Desember 1721=1A GAJI 7,000,000 42,000,000 42,000,000
TUNJANGAN 7,000,000 42,000,000 42,000,000 JKK 7,000 42,000 42,000 JKM 21,000 126,000 126,000 JPK 75,000 450,000 450,000
BRUTO 14,103,000 84,618,000 84,618,000 JABATAN 500,000 3,000,000 3,000,000
JHT 20,000 120,000 120,000 NETO 13,583,000 81,498,000 81,498,000
Neto 1 THN 162,996,000 162,996,000 162,996,000 PTKP 36,000,000 36,000,000 36,000,000 PKP 126,996,000 126,996,000 126,996,000
TERUTANG 5% 2,500,000 2,500,000 2,500,000
15% 11,549,400 11,549,400 11,549,400 TOTAL 14,049,400 14,049,400 14,049,400
PPH POTPUT 1,170,783 5,853,917 5,853,917 PPH DESEMBER 8,195,483 8,195,483
NIHIL
TUAN E TK/0 oktober 10 GAJI 12,000,000
TUNJANGAN 12,000,000 JKK 12,000 JKM 36,000 JPK 75,000 JHT 30,000
###
Normal Desember 1721=1A GAJI 12,000,000 120,000,000 120,000,000
TUNJANGAN 12,000,000 120,000,000 120,000,000 JKK 12,000 120,000 120,000 JKM 36,000 360,000 360,000 JPK 75,000 750,000 750,000
BRUTO 24,123,000 241,230,000 241,230,000 JABATAN 500,000 5,000,000 5,000,000
JHT 20,000 200,000 200,000 NETO 23,603,000 236,030,000 236,030,000
Neto 1 THN 283,236,000 283,236,000 283,236,000 PTKP 36,000,000 36,000,000 36,000,000 PKP 247,236,000 247,236,000 247,236,000
TERUTANG 5% 2,500,000 2,500,000 2,500,000
15% 29,585,400 29,585,400 29,585,400 TOTAL 32,085,400 32,085,400 32,085,400
PPH POTPUT 2,673,783 24,064,050 24,064,050 PPH DESEMBER 8,021,350 8,021,350
NIHIL
TUAN E TK/0 maret 3 GAJI 5,000,000
TUNJANGAN 3,000,000 JKK 5,000 JKM 15,000 JPK 75,000 JHT 30,000
20,000
Normal Desember 1721=1A GAJI 5,000,000 15,000,000 15,000,000
TUNJANGAN 3,000,000 9,000,000 9,000,000 JKK 5,000 15,000 15,000 JKM 15,000 45,000 45,000 JPK 75,000 225,000 225,000
BRUTO 8,095,000 24,285,000 24,285,000 JABATAN 500,000 1,500,000 1,500,000
JHT 20,000 60,000 60,000 NETO 7,575,000 22,725,000 22,725,000
Neto 1 THN 90,900,000 90,900,000 90,900,000 PTKP 36,000,000 36,000,000 36,000,000 PKP 54,900,000 54,900,000 54,900,000
TERUTANG 5% 2,500,000 2,500,000 2,500,000
15% 735,000 735,000 735,000 TOTAL 3,235,000 3,235,000 3,235,000
PPH POTPUT 269,583 539,167 539,167 PPH DESEMBER 2,695,833 2,695,833
NIHIL
