PPh 21 Untuk Profesi Dokter

BulanJasa Yang DibayarDasar Pemotongan 50%Dasar Pemotongan KumulatifTarifPPh 21

1 70,000,000 35,000,000 35,000,000 5% 1,750,000

2 65,000,000 15,000,000 50,000,000 5% 750,000

17,500,000 67,500,000 15% 2,625,000

3 55,000,000 27,500,000 95,000,000 15% 4,125,000

4 67,500,000 33,750,000 128,750,000 15% 5,062,500

5 75,000,000 37,500,000 166,250,000 15% 5,625,000

6 82,500,000 41,250,000 207,500,000 15% 6,187,500

7 52,500,000 26,250,000 233,750,000 15% 3,937,500

8 90,000,000 16,250,000 250,000,000 15% 2,437,500

28,750,000 278,750,000 25% 7,187,500

9 85,000,000 42,500,000 321,250,000 25% 10,625,000

10 72,000,000 36,000,000 357,250,000 25% 9,000,000

11 97,000,000 48,500,000 405,750,000 25% 12,125,000

12 67,000,000 33,500,000 439,250,000 25% 8,375,000

Jadi PPh 21 selama setahun adalah: 79,812,500

PPh 21 Untuk Petugas Asuransi Memiliki NPWP

BulanPendapatan BrutoDasar Pemotongan 50%PTKPPKPPKP KumulatifTarif Pasal 17PPh 21

1 60,000,000 30,000,000 2,025,000 27,975,000 27,975,000 5% 1,398,750

2 50,000,000 25,000,000 2,025,000 22,025,000 50,000,000 5% 1,101,250

950,000 50,950,000 15% 142,500

3 80,000,000 40,000,000 2,025,000 37,975,000 88,925,000 15% 5,696,250

4 75,000,000 37,500,000 2,025,000 35,475,000 124,400,000 15% 5,321,250

5 65,000,000 32,500,000 2,025,000 25,600,000 150,000,000 15% 3,840,000

4,875,000 154,875,000 15% 731,250

6 55,000,000 27,500,000 2,025,000 25,475,000 180,350,000 15% 3,821,250

7 70,000,000 35,000,000 2,025,000 32,975,000 213,325,000 15% 4,946,250

8 90,000,000 45,000,000 2,025,000 36,675,000 250,000,000 15% 5,501,250

6,300,000 256,300,000 25% 1,575,000

9 60,000,000 30,000,000 2,025,000 27,975,000 284,275,000 25% 6,993,750

10 75,000,000 37,500,000 2,025,000 35,475,000 319,750,000 25% 8,868,750

11 85,000,000 42,500,000 2,025,000 40,475,000 360,225,000 25% 10,118,750

12 95,000,000 47,500,000 2,025,000 45,475,000 405,700,000 25% 11,368,750

Jadi PPh 21 selama 1 tahun adalah: 71,425,000

PPh 21 Untuk Petugas Luar Asuransi Tidak Memiliki NPWP

BulanPendapatan KotorDasar Pemotongan 50%D.P. KumulatifTarifTidak Punya NPWPPPh 21

1 50,000,000 25,000,000 25,000,000 5%120% 1,500,000

2 60,000,000 25,000,000 50,000,000 5%120% 1,500,000

5,000,000 55,000,000 15%120% 900,000

3 75,000,000 37,500,000 92,500,000 15%120% 6,750,000

4 80,000,000 40,000,000 132,500,000 15%120% 7,200,000

5 65,000,000 32,500,000 165,000,000 15%120% 5,850,000

6 75,000,000 37,500,000 202,500,000 15%120% 6,750,000

7 55,000,000 27,500,000 230,000,000 15%120% 4,950,000

8 45,000,000 20,000,000 250,000,000 15%120% 3,600,000

2,500,000 252,500,000 25%120% 750,000

9 85,000,000 42,500,000 295,000,000 25%120% 12,750,000

10 95,000,000 47,500,000 342,500,000 25%120% 14,250,000

11 70,000,000 35,000,000 377,500,000 25%120% 10,500,000

12 82,500,000 41,250,000 418,750,000 25%120% 12,375,000

Jadi PPh 21 selama setahun adalah: 89,625,000

PPh 22 yang ditarik bendaharawan jika termasuk PPN & PPnBM

Dik: Nilai barang Rp 275,000,000

Nilai PPN & PPnBM30%

Dit:PPh 22

Jawab:100/140 x 275000000 x 1.5%

Rp 294,642,857

PPh 22 jika tidak termasuk PPn & PPnBM dan memiliki NPWP

Dik: Nilai barang Rp 75,000,000

Dit: PPh 22

Jawab: 75000000 x 1.5%

Rp 1,125,000

PPh 22 jika tidak termasuk PPn & PPnBM dan tidak memiliki NPWP

Dik: Nilai barang Rp 90,000,000

Dit: PPh 22

Jawab: 90000000 x 1.5% x 200%

Rp 2,700,000

Cost $55,000 Rp 550,000,000

Freight$300 Rp 3,000,000

Insurance$250 Rp 2,500,000

CIF Rp 555,500,000

Bea Masuk10% Rp 55,550,000

Bea Tambahan10% Rp 55,550,000

Rp 111,100,000

Nilai Impor Rp 666,600,000

API2.50% Rp 16,665,000

Tanpa API7.50% Rp 49,995,000