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BAMBANG BAMBANG - AUG 12 TUTI, TK/0 JULIUS, WNA SULE, K0 ALI, KO BIMBO - PENSIUNAN K/0 -JAN 2012 +BONUS Rp. 20jt MULAI APR 2012 MULAI APR 2012 BERHENTI AUG 12 MATI AUG 12 K/0 -JAN 2012
GAJI POKOK 10,000,000 120,000,000 8,000,000 8,000,000 10,000,000 10,000,000 10,000,000 BONUS - 20,000,000 - - - - - TUNJ. JKK 0,5% 50,000 600,000 40,000 40,000 50,000 50,000 - TUNJ. JKM 0,3% 30,000 360,000 24,000 24,000 30,000 30,000 - PENG. BRUTO 10,080,000 140,960,000 8,064,000 8,064,000 10,080,000 10,080,000 10,000,000 PENGURANG:BY. JABATAN 5% 500,000 6,000,000 403,200 403,200 500,000 500,000 200,000 JHT 200,000 2,400,000 160,000 160,000 200,000 200,000 - IURAN PENSION 250,000 3,000,000 200,000 200,000 250,000 250,000 - TOT. PENGURANG 950,000 11,400,000 763,200 763,200 950,000 950,000 200,000 PENG. NETTO /BLN 9,130,000 7,300,800 7,300,800 9,130,000 9,130,000 9,800,000 PENG. NETTO SETAHUN 109,560,000 129,560,000 65,707,200 87,609,600 73,040,000 109,560,000 117,600,000 PTKP 17,160,000 17,160,000 15,840,000 15,840,000 17,160,000 17,160,000 17,160,000 PKP 92,400,000 112,400,000 49,867,200 71,769,600 55,880,000 92,400,000 100,440,000 PKP (PEMBULATAN) 92,400,000 112,400,000 49,867,000 71,769,000 55,880,000 92,400,000 100,440,000 PPh 21 TERHUTANG SETHN 8,860,000 11,860,000 2,493,350 5,765,350 3,382,000 8,860,000 10,066,000
5% 2,500,000 2,500,000 2,493,350 2,500,000 2,500,000 2,500,000 2,500,000 15% 6,360,000 9,360,000 3,265,350 882,000 6,360,000 7,566,000 25% - - - 30% - - -
PPh 21 PER BULAN 738,333 277,039 480,446 838,833 PPh ATAS BONUS 3,000,000
TAKE HOME PAY 8,811,667 8,811,667 7,362,961 9,161,167 TAKE HOME PAY ATAS BONUS 17,000,000 PPh 21 YG SDH DIPOTONG 5,168,333 5,906,667 PPh 21 YG (LEBIH) KURANG POTONG (1,786,333) - PPh YANG SEBENARNYA TERHUTANG 5,906,667
BAMBANG BAMBANG - AUG 12 TUTI, TK/0 JULIUS, WNA, TK/0 K/0 -JAN 2012 +BONUS Rp. 20jt MULAI APR 2012 MULAI APR 2012
GAJI POKOK 10,000,000 120,000,000 8,000,000 8,000,000 BONUS - 20,000,000 - - TUNJ. JKK 0,5% 50,000 600,000 40,000 40,000 TUNJ. JKM 0,3% 30,000 360,000 24,000 24,000 PENG. BRUTO 10,080,000 140,960,000 8,064,000 8,064,000 PENGURANG: BY. JABATAN 5% 500,000 6,000,000 403,200 403,200 JHT 200,000 2,400,000 160,000 160,000 IURAN PENSION 250,000 3,000,000 200,000 200,000 TOT. PENGURANG 950,000 11,400,000 763,200 763,200 PENG. NETTO /BLN 9,130,000 7,300,800 7,300,800 PENG. NETTO SETAHU 109,560,000 129,560,000 65,707,200 87,609,600 PTKP 17,160,000 17,160,000 15,840,000 15,840,000 PKP 92,400,000 112,400,000 49,867,200 71,769,600 PKP (PEMBULATAN) 92,400,000 112,400,000 49,867,000 71,769,000 PPh 21 TERHUTANG S 8,860,000 11,860,000 2,493,350 5,765,350
5% 2,500,000 2,500,000 2,493,350 2,500,000 15% 6,360,000 9,360,000 3,265,350 25% - 30% -
PPh 21 PER BULAN 738,333 738,333 277,039 480,446 PPh ATAS BONUS 3,000,000
TAKE HOME PAY 8,811,667 8,811,667 TAKE HOME PAY ATAS BONUS 17,000,000 PPh 21 YG SDH DIPOTONG PPh 21 YG (LEBIH) KURANG POTONG PPh YANG SEBENARNYA TERHUTANG 4,324,013
SULE, K/0 ALI, K/O bimbo - PENSIUNAN BERHENTI AUG 12 MATI AUG 12 K/0 -JAN 2012 10,000,000 10,000,000 10,000,000 - - - 50,000 50,000 - 30,000 30,000 - 10,080,000 10,080,000 10,000,000
500,000 500,000 200,000 200,000 200,000 - 250,000 250,000 - 950,000 950,000 200,000 9,130,000 9,130,000 9,800,000 73,040,000 109,560,000 117,600,000 17,160,000 17,160,000 17,160,000 55,880,000 92,400,000 100,440,000 55,880,000 92,400,000 100,440,000 3,382,000 8,860,000 10,066,000 2,500,000 2,500,000 2,500,000 882,000 6,360,000 7,566,000
- -
738,333 838,833
11,336,333 9,161,167
5,168,333 5,906,667 (1,786,333) -
5,906,667
1Dr. Abdul Gopar, K/2, Bekerja di RS. Harapan Kita
DPP 50% AKUM DPP PPH 21 JAN 30,000,000 15,000,000 15,000,000 750,000 FEB 30,000,000 15,000,000 30,000,000 750,000 MAR 25,000,000 12,500,000 42,500,000 625,000 APR 40,000,000 20,000,000 62,500,000 2,250,000 MEI 30,000,000 15,000,000 77,500,000 2,250,000 JUN 25,000,000 12,500,000 90,000,000 1,875,000
180,000,000 90,000,000 317,500,000 8,500,000
Atun, Ibu dgn 2 orang Anak (Suaminya adalalah pegawai BI), memperoleh penghasilan dari MLM sbb
JASA MLM (Rp) 50% PB PTKP / BLN DPP
JAN 30,000,000 15,000,000 1,320,000 13,680,000 FEB 30,000,000 15,000,000 1,320,000 13,680,000 MAR 25,000,000 12,500,000 1,320,000 11,180,000 APR 40,000,000 20,000,000 1,320,000 18,680,000 MEI 30,000,000 15,000,000 1,320,000 13,680,000 JUN 25,000,000 12,500,000 1,320,000 11,180,000
180,000,000 90,000,000 7,920,000 82,080,000
PEGAWAI TDK TETAP DICKY - TK/0. PELAYAN CAFÉ - PART TIME, DIBAYAR BULANAN JAN 3,000,000 3,000,000 DISETAHUNKAN 36,000,000 PTKP 15,840,000 1,320,000 PKP 20,160,000 1,680,000 PPH 21 SETAHUN 1,008,000 CARANYA SALAH PPh 21 PER BULAN 84,000 84,000
LAIN - LAIN
BULAN
JASA DOKTER YG DITERIMA
(Rp)
TOTAL
BULAN
TOTAL
MANTAN PEGAWAI, KOMISARIS (YANG TIDAK MERANGKAP MENJADI PEGAWAI), PESERTA KEGIATAN PPh 21 = penghasilan Bruto x tarif pasal 17 TAUFIK, MEMENANGKAN LOMBA BADMINTON HADIAH 200,000,000 JAN 100,000,000 PPH 21 25,000,000 JUL 100,000,000
LILI, KOMISARIS, MENDAPATKAN HONOR HONOR 60,000,000 40,920 PPh 21 4,000,000
PPH FINAL PEJABAT NEGARA PPH FINAL 15% PENGHASILAN 100,000,000 PPh 21 FINAL 15,000,000
PESANGON ALI, K/3. TERIMA JAN 12 PESANGON/PENSIUN DALAM LUMP SU 1,000,000,000 PPH 21
0% 50,000,000 - 5% 50,000,000 2,500,000
15% 400,000,000 60,000,000 25% 500,000,000 125,000,000
187,500,000
EXPATRI robert dec 12 PPh 26 = 20% X PENG BRUTO
USD KURS KMK 5,000 9,520
PPh 26 9,520,000
Atun, Ibu dgn 2 orang Anak (Suaminya adalalah pegawai BI), memperoleh penghasilan dari MLM sbb
AKUM DPP PPH 21 13,680,000 684,000 27,360,000 684,000 38,540,000 559,000 57,220,000 1,656,000 70,900,000 2,052,000 82,080,000 1,677,000
289,780,000 7,312,000
MANTAN PEGAWAI, KOMISARIS (YANG TIDAK MERANGKAP MENJADI PEGAWAI), PESERTA KEGIATAN
PPh 21 10,000,000 15,000,000 25,000,000
1Dr. Abdul Gopar, K/2, Bekerja di RS. Harapan Kita
DPP 50% AKUM DPP PPH 21 JAN 30,000,000 15,000,000 15,000,000 750,000 FEB 30,000,000 15,000,000 30,000,000 750,000 MAR 25,000,000 12,500,000 42,500,000 625,000 APR 40,000,000 20,000,000 62,500,000 2,250,000 MEI 30,000,000 15,000,000 77,500,000 2,250,000 JUN 25,000,000 12,500,000 90,000,000 1,875,000
180,000,000 90,000,000 317,500,000 8,500,000
Atun, Ibu dgn 2 orang Anak (Suaminya adalalah pegawai BI), memperoleh penghasilan dari MLM sbb
JASA MLM (Rp) 50% PB PTKP / BLN DPP AKUM DPP PPH 21
JAN 30,000,000 15,000,000 2,025,000 12,975,000 12,975,000 648,750 FEB 30,000,000 15,000,000 2,025,000 12,975,000 25,950,000 648,750 MAR 25,000,000 12,500,000 2,025,000 10,475,000 36,425,000 523,750 APR 40,000,000 20,000,000 2,025,000 17,975,000 54,400,000 1,338,750 MEI 30,000,000 15,000,000 2,025,000 12,975,000 67,375,000 1,946,250 JUN 25,000,000 12,500,000 2,025,000 10,475,000 77,850,000 1,571,250
180,000,000 90,000,000 12,150,000 77,850,000 274,975,000 6,677,500
PEGAWAI TDK TETAP DICKY - TK/0. PELAYAN CAFÉ - PART TIME, DIBAYAR BULANAN MARET 13 JAN 3,000,000 3,000,000 7,000,000 7,000,000 DISETAHUNKAN 36,000,000 84,000,000 PTKP 24,300,000 2,025,000 24,300,000 2,025,000 PKP 11,700,000 975,000 59,700,000 4,975,000 PPH 21 SETAHUN 585,000 CARANYA SALAH 3,955,000 CARANYA SALAH PPh 21 PER BULAN 48,750 48,750 KEBETULAN 329,583 248,750 SALAH
LAIN - LAIN MANTAN PEGAWAI, KOMISARIS (YANG TIDAK MERANGKAP MENJADI PEGAWAI), PESERTA KEGIATAN PPh 21 = penghasilan Bruto x tarif pasal 17 TAUFIK, MEMENANGKAN LOMBA BADMINTON PPh 21 HADIAH 200,000,000 JAN 100,000,000 10,000,000 PPH 21 25,000,000 JUL 100,000,000 15,000,000
25,000,000 LILI, KOMISARIS, MENDAPATKAN HONOR HONOR 60,000,000 jan 13 PPh 21 4,000,000
PPH FINAL PEJABAT NEGARA PPH FINAL 15% PENGHASILAN 100,000,000 PPh 21 FINAL 15,000,000
PESANGON ALI, K/3. TERIMA jan 13 PESANGON/PENSIUN DALAM LUMP SU 1,000,000,000 PPH 21 FINAL
0% 50,000,000 - 5% 50,000,000 2,500,000
15% 400,000,000 60,000,000 25% 500,000,000 125,000,000
187,500,000
EXPATRIAT = WPLN robert PPh 26 = 20% X PENG BRUTO
USD KURS KMK 5,000 9,520
PPh 26 9,520,000
WITO, PEGAWAI HARIAN, TK/O, GAJI PERHARI Rp. 250.000, bekerja 26 hari dibayar harian PPh 21 - Jan 12 hitungan hitungan hari ke 1 sd 5 hari ke 6 hari ke 7 sd 24 hari ke 25 hari ke 25 hari ke 26 hari ke 26
peng 250,000 250,000 250,000 250,000 75,000,000 250,000 78,000,000 ptkp har 150,000 44,000 44,000 15,840,000 15,840,000 pkp 100,000 206,000 206,000 59,160,000 62,160,000 pph 21 5,000 36,800 10,300 322,833 3,874,000 360,333 4,324,000 take hom 245,000 213,200 239,700 174,367 212,500
BULAN
JASA DOKTER YG DITERIMA
(Rp)
TOTAL
BULAN
TOTAL
BAMBANG BAMBANG SULE KETERANGAN K/0 -JAN 2013 K/0 -JAN 2013 K/0
CARA BULANAN CARA TAHUNAN GAJI POKOK 10,000,000 120,000,000 15,000,000 BONUS - - - TUNJ. JKK 0,5% 50,000 600,000 75,000 TUNJ. JKM 0,3% 30,000 360,000 45,000 PENG. BRUTO 10,080,000 120,960,000 15,120,000 PENGURANG:BY. JABATAN 5% (MAX 500.000 500,000 6,000,000 500,000 BY JABATAN ATAS BONUSJHT 200,000 2,400,000 300,000 IURAN PENSION 250,000 3,000,000 250,000 TOT. PENGURANG 950,000 11,400,000 1,050,000 PENG. NETTO /BLN 9,130,000 14,070,000 PENG. NETTO SETAHUN 109,560,000 109,560,000 168,840,000 PTKP 26,325,000 26,325,000 26,325,000 PKP 83,235,000 83,235,000 142,515,000 PKP (PEMBULATAN) 83,235,000 83,235,000 142,515,000 PPh 21 TERHUTANG SETHN 7,485,250 7,485,250 16,377,250
5% 2,500,000 2,500,000 2,500,000 15% 4,985,250 4,985,250 13,877,250 25% - - - 30% - - -
TAKE HOME PAY 8,926,229 PPh 21 Masa Jan 2013 623,771 623,771 PPh 21 Masa Jan SD MAR 13 623,771 623,771 623,771 PPh 21 Masa APR 2013 623,771 623,771 1,364,771 PPH 21 MASA JUN 13 ATAS BONUSPPH 21 MASA JUN 13 TOTALPPh 21 Masa APR 2013 (RAPEL) - - - PPh 21 Masa APR 2013 TOTAL - - - PPh 21 Masa JULY 2013PPh 21 yg sdh dipotong sd Jiun 13PPh 21 kurang(lebih byr) akibat hitung ulangTOTAL PPh 21 TERUTANG
JAN SD MAR GAJI 10JT, APR 15 JT
BAMBANG SULE JOKO - WPDN ROBERT - ASING BASUKI - WPDN K/0 -BONUS K/0 K/0 - MULAI K/0 - MULAI K/0 - BERHENTI
JUL 13 120,000,000 15,000,000 10,000,000 10,000,000 10,000,000 20,000,000 - - - - 600,000 75,000 50,000 50,000 50,000 360,000 45,000 30,000 30,000 30,000 140,960,000 15,120,000 10,080,000 10,080,000 10,080,000
6,000,000 500,000 500,000 500,000 500,000 - 2,400,000 300,000 200,000 200,000 200,000 3,000,000 250,000 250,000 250,000 250,000 11,400,000 1,050,000 950,000 950,000 950,000
14,070,000 9,130,000 9,130,000 9,130,000 129,560,000 168,840,000 54,780,000 109,560,000 63,910,000 26,325,000 26,325,000 26,325,000 26,325,000 26,325,000 103,235,000 142,515,000 28,455,000 83,235,000 37,585,000 103,235,000 142,515,000 28,455,000 83,235,000 37,585,000 10,485,250 16,377,250 1,422,750 7,485,250 1,879,250 2,500,000 2,500,000 1,422,750 2,500,000 1,879,250 7,985,250 13,877,250 4,985,250 - - - - - - - - - -
11,413,375 156,604
- - 156,604 - 1,364,771 156,604 3,000,000 3,623,771 3,623,771 2,223,000 - - - 3,623,771 3,587,771 - - -
237,125 623,771 3,742,625 (1,863,375)
20 JUTA DI JUN 2013
JAN SD MAR GAJI 10JT, APR 15 JT, BERLAKU SEJAK JAN 13
JUL 13 BEKERJA DAN JADI WPDN
JUL 13, PINDAH KE PT LAIN
BEJO K/0 - MENINGGAL
JUL 13 10,000,000 - 50,000 30,000 10,080,000
500,000
200,000 250,000 950,000 9,130,000 109,560,000 26,325,000 83,235,000 83,235,000 7,485,250 2,500,000 4,985,250 - - 8,926,229 623,771 623,771 623,771
- -
3,742,625 623,771 4,366,396