| Atep nikah mempunyai 3 anak kandung.Bekerja di PT Buana Jaya di Banjar | |||||
| dengan gaji sebulan Rp. 105.000.000,00.Iuran pensiun Rp. 1.650.000,00. | |||||
| Ditanyakan | :a.PPh Pasal 21 terutang setahun | ||||
| :b.PPh Pasal 21 terutang sebulan | |||||
| Jawab | : | ||||
| Gaji Bulanan | Rp 105,000,000.00 | ||||
| Pengurangan | |||||
| Biaya Jabatan | (5%xRp. 105.000.000,00) | = | Rp 5,250,000.00 | ||
| Iuran Pensiun | = | Rp 1,650,000.00 | |||
| Rp 6,900,000.00 | |||||
| Penghasilan Netto Sebulan | Rp 98,100,000.00 | ||||
| Penghasilan Netto Setahun | (12xRp. 98.100.000,00) | Rp 1,177,200,000.00 | |||
| PTKP: | |||||
| Wajib Pajak Pribadi | = | Rp 15,840,000.00 | |||
| Wajib Pajak Nikah | = | Rp 1,320,000.00 | |||
| WP Anak Kandung (3xRp. 1.320.000,00) | = | Rp 3,960,000.00 | |||
| Rp 21,120,000.00 | |||||
| Penghasilan Kena Pajak Setahun | Rp 1,156,080,000.00 | ||||
| a.PPh Pasal 21 terutang setahun: | |||||
| 5% X | Rp 50,000,000.00 | = | Rp 2,500,000.00 | ||
| 15% X | Rp 250,000,000.00 | = | Rp 37,500,000.00 | ||
| 25% X | Rp 500,000,000.00 | = | Rp 125,000,000.00 | ||
| 30% X | Rp 356,080,000.00 | = | Rp 106,824,000.00 | ||
| = | Rp 271,824,000.00 | ||||
| b.PPh Pasal 21 terutang sebulan: | |||||
| Rp 271,824,000.00 | : 12 bulan | = | Rp 22,652,000.00 | ||
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