Informasi Pajak Terkini Forums PPh Pemotongan/Pemungutan cara hitung pasal 21 penerima pengahasilan bukan pegawai

  • cara hitung pasal 21 penerima pengahasilan bukan pegawai

  • adita

    Member
    6 June 2009 at 11:59 am
  • adita

    Member
    6 June 2009 at 11:59 am

    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 60.000.000

    berapa PPh 21 terutangnya?

  • begawan5060

    Member
    6 June 2009 at 12:56 pm

    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 = 934.000

    Mar :
    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 = 4.038.000

    Jun :
    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 = 8.802.000

  • bayem

    Member
    6 June 2009 at 1:03 pm

    untuk lebih jelas mungkin bisa mempelajari lampiran PER 31/PJ/2009 point V.2

  • adita

    Member
    6 June 2009 at 1:26 pm
    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 = 4.038.000

    maaf rekan bayam sy masi blum paham.
    dimana dapat 17.640.000

  • adita

    Member
    6 June 2009 at 1:27 pm

    maaf mas salah nama bukan bayam.. tapi bayem.. maaf ya

  • hkw_tax

    Member
    6 June 2009 at 2:59 pm
    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 = 18.680.000

    Originaly posted by begawan5060:

    Mar :
    Ph Kena Pajak = 15.000.000 – 1.320.000 = 13.680.000

    Originaly 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 = 4.038.000

    Karena belum sampai 50 juta, maka bulan april =

    5% X 17.640.000 = 882.000
    15% X (38.680.000 – 17.640.000) = 3.156.000

    17.640.000 didapat dari = 50.000.000 – 18.680.000 – 13.680.000

  • hanif

    Member
    6 June 2009 at 3:09 pm

    mohon maaf rekan semua. jasa servis yang kendaraan yang dilakukan bengkel walaupun OP, bukannya kena PPh Pasal 23
    mohon koreksinya

    Salam

Viewing 1 - 8 of 8 replies

Original Post
0 of 0 posts June 2018
Now