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PPh 21 Calculation Example with Average

1. The document shows a sample calculation of income tax withholding (PPh 21) using the weighted average method for an employee from January to December. 2. It includes components of basic salary, overtime pay, health allowance, insurance premium, and pension contributions on a monthly basis. 3. The calculation determines the employee's annual and monthly taxable income, tax allowance, taxable income threshold, annual tax amount, and monthly tax withholding.

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6 views3 pages

PPh 21 Calculation Example with Average

1. The document shows a sample calculation of income tax withholding (PPh 21) using the weighted average method for an employee from January to December. 2. It includes components of basic salary, overtime pay, health allowance, insurance premium, and pension contributions on a monthly basis. 3. The calculation determines the employee's annual and monthly taxable income, tax allowance, taxable income threshold, annual tax amount, and monthly tax withholding.

Uploaded by

ndarumadrito
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd

A B C D E F G H I J K L M

2 Deskripsi : Contoh Penghitungan PPh 21 Dengan Weighted Average


3 Asumsi : Masa Penghasilan Karyawan adalah Januari s/d Desember
4 Status Karyawan : K3
5
6
7 Januari Februari Maret April
Komponen
8 s/d bulan lalu bln ini s/d bulan ini s/d bulan lalu bln ini s/d bulan ini s/d bulan lalu bln ini s/d bulan ini s/d bulan lalu bln ini s/d bulan ini
9 Gaji Pokok - 4,000,000 4,000,000 4,000,000 4,000,000 8,000,000 8,000,000 4,000,000 12,000,000 12,000,000 4,000,000 16,000,000
10 Uang Lembur - 5,000,000 5,000,000 5,000,000 5,000,000 10,000,000 10,000,000 5,000,000 15,000,000 15,000,000 5,000,000 20,000,000
11 Tunjangan Kesehatan - - - - - - - - - - - -
12 Premi Asuransi - 300,000 300,000 300,000 300,000 600,000 600,000 300,000 900,000 900,000 300,000 1,200,000
13 Tunjangan Pajak - - - - - - - - - - - -
14 Penghasilan Bruto - 9,300,000 9,300,000 9,300,000 9,300,000 18,600,000 18,600,000 9,300,000 27,900,000 27,900,000 9,300,000 37,200,000
15
16 Pengurang
17 Biaya Jabatan - #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
18 Iuran Pensiun - 150,000 150,000 150,000 150,000 300,000 300,000 150,000 450,000 450,000 150,000 600,000
19 Total Pengurang - #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
20
21 Penghasilan Netto - - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE!
22 Penghasilan Netto Setahun - - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE!
23 PTKP - - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE!
24
25 PKP Pertahun - - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE!
26 PPh Pasal 21 Per Tahun - - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE!
27 PPh Pasal 21 Sebulan - #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

[Link]/Sample 03/27/2018/02:00:55
A N O P Q R S T U V W X Y
2 Deskripsi :
3 Asumsi :
4 Status Karyawan :
5
6
7 Mei Juni Juli Agustus
Komponen
8 s/d bulan lalu bln ini s/d bulan ini s/d bulan lalu bln ini s/d bulan ini s/d bulan lalu bln ini s/d bulan ini s/d bulan lalu bln ini s/d bulan ini
9 Gaji Pokok 16,000,000 4,000,000 20,000,000 20,000,000 4,000,000 24,000,000 24,000,000 4,000,000 28,000,000 28,000,000 4,000,000 32,000,000
10 Uang Lembur 20,000,000 5,000,000 25,000,000 25,000,000 10,000,000 35,000,000 35,000,000 10,000,000 45,000,000 45,000,000 45,000,000
11 Tunjangan Kesehatan - - - - - - - - - - - -
12 Premi Asuransi 1,200,000 300,000 1,500,000 1,500,000 300,000 1,800,000 1,800,000 300,000 2,100,000 2,100,000 300,000 2,400,000
13 Tunjangan Pajak - - - - - - - - - - - -
14 Penghasilan Bruto 37,200,000 9,300,000 46,500,000 46,500,000 14,300,000 60,800,000 60,800,000 14,300,000 75,100,000 75,100,000 4,300,000 79,400,000
15
16 Pengurang
17 Biaya Jabatan #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
18 Iuran Pensiun 600,000 150,000 750,000 750,000 150,000 900,000 900,000 150,000 1,050,000 1,050,000 150,000 1,200,000
19 Total Pengurang #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
20
21 Penghasilan Netto #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE!
22 Penghasilan Netto Setahun #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE!
23 PTKP #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE!
24
25 PKP Pertahun #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE!
26 PPh Pasal 21 Per Tahun #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE!
27 PPh Pasal 21 Sebulan #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

[Link]/Sample 03/27/2018/02:00:55
A Z AA AB AC AD AE AF AG AH AI AJ AK AL
2 Deskripsi :
3 Asumsi :
4 Status Karyawan :
5
6
7 September Oktober November Desember
Komponen Total
8 s/d bulan lalu bln ini s/d bulan ini s/d bulan lalu bln ini s/d bulan ini s/d bulan lalu bln ini s/d bulan ini s/d bulan lalu bln ini s/d bulan ini
9 Gaji Pokok 32,000,000 4,000,000 36,000,000 36,000,000 4,000,000 40,000,000 40,000,000 4,000,000 44,000,000 44,000,000 4,000,000 48,000,000 48,000,000
10 Uang Lembur 45,000,000 45,000,000 45,000,000 45,000,000 45,000,000 5,000,000 50,000,000 50,000,000 5,000,000 55,000,000 55,000,000
11 Tunjangan Kesehatan - - - - - - - - - - - - -
12 Premi Asuransi 2,400,000 300,000 2,700,000 2,700,000 300,000 3,000,000 3,000,000 300,000 3,300,000 3,300,000 300,000 3,600,000 3,600,000
13 Tunjangan Pajak - - - - - - - - - - - - -
14 Penghasilan Bruto 79,400,000 4,300,000 83,700,000 83,700,000 4,300,000 88,000,000 88,000,000 9,300,000 97,300,000 97,300,000 9,300,000 106,600,000 106,600,000
15
16 Pengurang
17 Biaya Jabatan #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
18 Iuran Pensiun 1,200,000 150,000 1,350,000 1,350,000 150,000 1,500,000 1,500,000 150,000 1,650,000 1,650,000 150,000 1,800,000 1,800,000
19 Total Pengurang #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
20
21 Penghasilan Netto #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE!
22 Penghasilan Netto Setahun #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE!
23 PTKP #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE!
24
25 PKP Pertahun #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE!
26 PPh Pasal 21 Per Tahun #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE! - #VALUE! #VALUE!
27 PPh Pasal 21 Sebulan #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!

[Link]/Sample 03/27/2018/02:00:55

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