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Perhitungan PKP/PTKP

Perhitungan PKP/PTKP. Suppl MSDM Kompensasi II. SLIP GAJI PT. XYZ Bulan Juni 09 Nomor 02/SG/VI/09 NAMA Ananda Jabatan Manager Status 3 PENDAPATAN Gaji Pokok Rp. 1,350,000 TUNJANGAN Transport Rp. 450,000 Akomodasi Rp. 450,000

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Perhitungan PKP/PTKP

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  1. Perhitungan PKP/PTKP Suppl MSDM Kompensasi II

  2. SLIP GAJI PT. XYZ • Bulan Juni 09 Nomor 02/SG/VI/09 • NAMA Ananda Jabatan Manager • Status 3 PENDAPATAN • Gaji Pokok Rp. 1,350,000 • TUNJANGAN • Transport Rp. 450,000 • Akomodasi Rp. 450,000 • Komunikasi Rp. 250,000 • Rp. 0   • GAJI KOTOR Rp. 2,500,000 • Pinjaman Rp. 0   • Cuti diluar tangguangan • Lain-lain Rp. 0   • total Rp. 0   • PTKP Rp 1,665,000, Gaji bersih Rp 2,468,250 • PKP – Rp 835,000 • pph.21 5 % Rp 41,750 Ananda Sekarbumi

  3. Status1. Belum menikah. ;2. menikah(M) ; 3. M +1 anak ;4 M+2 anak ;5.M+3 ;6.Menikah,pasangan bekerja Penghasilan tidak kena pajak Psl 7 UU PPh no 36/2008 • 1. Rp 1,320,000 (Rp15,840,000/th) • 2.Rp 1,430,000 (WP+Tunj WP kawinRp1,320,000/th) • 3.Rp 1,540,000 (WP,Tunjistri,+1 anak) • 4.Rp 1,650,000 • 5. Rp 1,760,000 PerMenKeu no 250/PMK.03/2008perbulan Jabatan 5% dari pendapatan bruto max Rp500.000/bulan Pensiun 5% dari pendapatan bruto max Rp 200.000/bulan Ananda Sekarbumi

  4. Tarif Pph ps 21 tahunan(berdasarkan Ps 17 UU Pph no 36 Th 2008) • S/d Penghasilan kena Pajak s/d Rp 50,000,000/th atau Rp4,166,000/bln 5% • PKP Rp50 juta-Rp250juta/th 15% • PKP Rp 250juta-Rp500juta/th 25% • PKP Rp500juta keatas 30% Ananda Sekarbumi

  5. Gaji kotor 12 juta, • Menikah 3 anak • Jabatan direktur operasional • BUMN (ada pensiun) Ananda Sekarbumi

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