Gross Up PPh 21
updated 4 months, 3 weeks ago
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Permisi, maaf mau tanya. Cara gross up Fee dengan DPP 300.000.000 bagaimana caranya ya.
Mohon bantuannya. Terimakasih
Ini Objek pajaknya PPh 21 atau 23 rekan?
PPh 21 atas orang pribadi
Izin menjawab:
Asumsi PPh 21 atas bukan pegawai yang tidak berkesinambungan dan ber-npwp
DPP = 300.000.000
DPP Gross up = a, sehingga
a – (5% x 60.000.000 + (50%a – 60.000.000) x 15%) = 300.000.000
a – (3.000.000 + 7,5%a – 9.000.000) = 300.000.000
a – (7,5%a – 6.000.000) = 300.000.000
a – 7,5%a + 6.000.000 = 300.000.000
92,5%a = 300.000.000 – 6.000.000
92,5%a = 294.000.000
a = 294.000.000 / 92,5% = 317.837.838
DPP Gross up = 317.837.838
PhKP setelah Gross up = 50% x 317.837.838 = 158.918.919
PPh 21 = (5% x 60.000.000) + (15% x (158.918.919 – 60.000.000))
PPh 21 = 3.000.000 + (15% x 98.918.919)
PPh 21 yang harus dipotong = 3.000.000 + 14.837.838 = 17.837.838
Uang yang dibayarkan = 317.837.838 – 17.837.838 = 300.000.000
#CMIIW
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