View Single Post
Old 22nd June 2011, 12:39
#4  
Excelsoft_Technology
Registered Member
Excelsoft_Technology is offline

Join Date: Jun 2011
Posts: 4
Excelsoft_Technology is a new comer

Default Ok Thx, berikut contoh perhitungan pajak pph21 atas bonus dari taxcalc

Misal Budi status K2memiliki NPWP dibulan januari memiliki penghasilan sbb :
- Basic Salary(Reguler) = 7.500.000
- iuran THT(R12) = 150.000
- Bonus(non reguler) = 8.000.000
berikut rincian perhitunganya :

Total pendapatan Reguler = 7.500.000
non reguler = 8.000.000
disetahunkan = 8.000.000 + (12 X 7.500.000) = 98.000.000


pengurangan biaya jabatan = 5% X 98.000.000 = 4.900.000
iuran THT = 12 X 150.000 = 1.800.000

penghasilan netto = 98.000.000 - 4.900.000 - 1.800.000 = 91.300.000

Total PTKP = 19.800.000

penghasilan kena pajak(gaji + bonus) = 91.300.000 - 19.800.000 = 71.500.000
pph21(gaji + bonus) = (50.000.000 X 5%)+(21.500.000 X 15%) = 5.725.000

Penghasilan kena pajak atas gaji = 63.900.000

pph21 atas gaji = (50.000.000 X 5%)+(13.900.000 X 15%) = 4.585.000

jadi pph atas bonus adalah = 5.725.000 - 4.585.000 = 1.140.000

Last edited by Excelsoft_Technology; 23rd June 2011 at 10:57..
Reply With Quote