Informasi Pajak Terkini Forums PPh Pasal 21 Gross Up PPh 21

  • Gross Up PPh 21

  • BlueMystique

    Member
    3 January 2023 at 10:43 am

    Permisi, maaf mau tanya. Cara gross up Fee dengan DPP 300.000.000 bagaimana caranya ya.

    Mohon bantuannya. Terimakasih

  • Urang nampong

    Member
    3 January 2023 at 1:09 pm

    Ini Objek pajaknya PPh 21 atau 23 rekan?

    • BlueMystique

      Member
      6 January 2023 at 3:18 pm

      PPh 21 atas orang pribadi

      • Mr D

        Member
        6 January 2023 at 8:36 pm

        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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    Member
    8 January 2023 at 3:08 am

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