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THR SIMPELPERHITUNGAN PPh PASAL 21 ATAS THR 2013sesuai PER-31/PJ/2012
* diisi/diganti kolom warna biru ya ..PERHITUNGAN SEMUA PENGHASILANPERHITUNGAN TANPA THR
Penghasilan Bulan Ini10,000,000Penghasilan Bulan Ini10,000,000Penghasilan Disetahunkan120,000,000Penghasilan Disetahunkan120,000,000THR15,000,000THR0.0Status TanggunganStatus TanggunganK/230,375,000K/230,375,000
PerhitunganPerhitunganPenghasilan Bruto135,000,000Penghasilan Bruto120,000,000Biaya JabatanBiaya Jabatan5% atau max 6jt6,000,0005% atau max 6jt6,000,000Penghasilan Netto129,000,000Penghasilan Netto114,000,000PTKP30,375,000PTKP30,375,000PKP98,625,000PKP83,625,000PPh TerutangPPh Terutang5%x50,000,0002,500,0005%x50,000,0002,500,00015%x48,625,0007,293,75015%x33,625,0005,043,75025%x0.00.025%x0.00.030%x0.00.030%x0.00.0(a)9,793,750(b)7,543,750
PPh Pasal 21 atas THR(a)-(b)=PPh THR9,793,750-7,543,750=2,250,000
Penghasilan Tidak Kena Pajak (PTKP), mulai 1 Januari 2013
STATUSSETAHUNPENGERTIANTK/024,300,000Tidak menikah tanpa tanggunganTK/126,325,000Tidak menikah dengan 1 tanggunganK/026,325,000Menikah tanpa tanggunganTK/228,350,000Tidak menikah dengan 2 tanggunganK/128,350,000Menikah dengan 1 tanggunganTK/330,375,000Tidak menikah dengan 3 tanggunganK/230,375,000Menikah dengan 2 tanggunganK/332,400,000Menikah dengan 3 tanggunganTarif Pasal 17 UU PPh, mulai berlaku sejak Tahun 2009
PENGHASILAN KENA PAJAKTARIF NPWPTARIF NON NPWP 0 - 50.000.0005%6%>50.000.000 - 250.000.00015%18%>250.000.000 - 500.000.00025%30%>500.000.00030%36%
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