cara hitung pasal 21 penerima pengahasilan bukan pegawai
updated 16 years ago
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misalnya :
bengkel ABC dg NPWP pribadi, meyervices kendaraan PT.CDF. rutin setiap bulanya.
dg pengahasilan
1.bulan januari 20.000.000
2.bulan maret 15.000.000
3.bulan april 40.000.000
4.bulan juni 60.000.000berapa PPh 21 terutangnya?
Misalnya PTKP = TK/0 = 1.320.000 sebulan
Jan :
Ph Kena Pajak = 20.000.000 – 1.320.000 = 18.680.000
PPh terutang = 5% X 18.680.000 = 934.000Mar :
Ph Kena Pajak = 15.000.000 – 1.320.000 = 13.680.000
Ph Kena Pajak kumulatif = 18.680.000 + 13.680.000 = 32.360.000
PPh terutang = 5% X 13.680.000 = 684.000 (masih menggunakan tarip 5%, karena kumulatifnya blm melampaui 50jt)Apr :
Ph Kena Pajak = 40.000.000 – 1.320.000 = 38.680.000
Ph Kena Pajak kumulatif = 18.680.000 + 13.680.000 + 38.680.000 = 71.040.000
PPh terutang =
5% X 17.640.000 = 882.000
15% X (38.680.000 – 17.640.000) = 3.156.000
Jml PPh = 4.038.000Jun :
Ph Kena Pajak = 60.000.000 – 1.320.000 = 58.680.000
Ph Kena Pajak kumulatif = 18.680.000 + 13.680.000 + 38.680.000 + 58.680.000 = 129.720.000
PPh terutang = 15% X 58.680.000 = 8.802.000untuk lebih jelas mungkin bisa mempelajari lampiran PER 31/PJ/2009 point V.2
- Originaly posted by bayem:
Apr :
Ph Kena Pajak = 40.000.000 – 1.320.000 = 38.680.000
Ph Kena Pajak kumulatif = 18.680.000 + 13.680.000 + 38.680.000 = 71.040.000
PPh terutang =
5% X 17.640.000 = 882.000
15% X (38.680.000 – 17.640.000) = 3.156.000
Jml PPh = 4.038.000maaf rekan bayam sy masi blum paham.
dimana dapat 17.640.000 maaf mas salah nama bukan bayam.. tapi bayem.. maaf ya
- Originaly posted by adita:
dimana dapat 17.640.000
Saya coba membantu.
Originaly posted by begawan5060:Jan :
Ph Kena Pajak = 20.000.000 – 1.320.000 = 18.680.000Originaly posted by begawan5060:Mar :
Ph Kena Pajak = 15.000.000 – 1.320.000 = 13.680.000Originaly posted by begawan5060:Apr :
Ph Kena Pajak = 40.000.000 – 1.320.000 = 38.680.000
Ph Kena Pajak kumulatif = 18.680.000 + 13.680.000 + 38.680.000 = 71.040.000
PPh terutang =
5% X 17.640.000 = 882.000
15% X (38.680.000 – 17.640.000) = 3.156.000
Jml PPh = 4.038.000Karena belum sampai 50 juta, maka bulan april =
5% X 17.640.000 = 882.000
15% X (38.680.000 – 17.640.000) = 3.156.00017.640.000 didapat dari = 50.000.000 – 18.680.000 – 13.680.000
mohon maaf rekan semua. jasa servis yang kendaraan yang dilakukan bengkel walaupun OP, bukannya kena PPh Pasal 23
mohon koreksinyaSalam
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