Nih gw copy paste dari UU no 36 tahun 2008
Tarif pajak yang diterapkan atas Penghasilan Kena
Pajak bagi:
a. Wajib Pajak orang pribadi dalam negeri adalah
sebagai berikut:
Lapisan Penghasilan Kena Pajak Tarif Pajak
sampai dengan Rp50.000.000,00
(lima puluh juta rupiah)
5% (lima persen)
di atas Rp50.000.000,00 (lima puluh
juta rupiah) sampai dengan
Rp250.000.000,00 (dua ratus lima
puluh juta rupiah)
15% (lima belas persen)
Lapisan Penghasilan Kena Pajak Tarif Pajak
di atas Rp250.000.000,00 (dua ratus
lima puluh juta rupiah) sampai
dengan Rp500.000.000,00 (lima ratus
juta rupiah)
25%(dua puluh lima persen)
di atas Rp500.000.000,00 (lima ratus
juta rupiah)
30% (tiga puluh persen)
Status itu lihat per 31 Dec 2008, kalau emang meritnya di 2009,
berarti statusnya belum kawin..
jadi misalnya gaji gw 1 juta per bulan (12juta per tahun)
trus PTKP di status single 1.320.000 (15.840.000 pertahun)
brarti gw gk ada kewajiban byr pajak ya? Betul.
trus kl misalnya gaji gw 1,5 juta per bulan (18juta per tahun)
trus PTKP di status single 1.320.000 (15.840.000 pertahun)
brarti gw musti bayar pajak brp ya?
18.000.000 - 15.840.000 = 2.160.000
Karena masuk lapisan 50jt, maka tarifnya 5%, jadi pajak terhutang : 5%
X 2.160.000 = 108.000
Kalau harta dan kewajiban, posisi 31 Desember 2009 (akhir taon)…
Harta itu bisa berupa mobil, rumah, motor, deposito, tabungan, uang
tunai, perhiasan, dll, walaupun pembeliannya tidak tunai alias
hutang/kredit…
Kalau kewajiban/hutang, yah mesti masukin hutang2 u semuanya bro..
termasuk kredit rumah, ataupun mobil… bahkan pinjaman ke orang tua
atau sodara pun bisa dimasukin…
Itu sih sepanjang yg gw tau bro… kali aja ada komen teman2 lain yg
ahli pajak J
-----Original Message-----
From: [email protected] [mailto:[email protected]]
On Behalf Of mahen
Sent: 18 Maret 2010 9:29
To: [email protected]
Subject: Re: ~ aga ~ SPT...
oo jd mksdnya kl yg mertinya di tahun 2009 brarti tuk yg skrg di laporan
statusny amsh blm kawin y bro?
jadi misalnya gaji gw 1 juta per bulan (12juta per tahun)
trus PTKP di status single 1.320.000 (15.840.000 pertahun)
brarti gw gk ada kewajiban byr pajak ya?
trus kl misalnya gaji gw 1,5 juta per bulan (18juta per tahun)
trus PTKP di status single 1.320.000 (15.840.000 pertahun)
brarti gw musti bayar pajak brp ya?
trus di bagian jumlah keseluruhan harta yg dimiliki di akhir tahun tu
brarti di akhir tahun 2008 or diakhir tahun 2009 ya?
itu brarti total gaji selama setahun plus harta lain kl ada ya?kl mobil
kredit ama rumah kredit itu statusnya utang brarti kn?
thanks y bro atas penjelasannya ^_^
Ear-One wrote:
> PTKP :
> Wajib Pajak Sendiri : 15.840.000 (1.320.000 X 12 bulan)
> Kawin : 1.320.000
> Anak (maksimal 3) : 1.320.000
>
>
> Kalo status tidak kawin, PTKP nya Cuma bisa Wajib Pajak Sendiri :
15.840.000
> Kalau Kawin, tinggal ditambah 1.320.000 --> 15.840.000 + 1.320.000 =
> 17.160.000
> Kalau kawin dengan anak 1, maka tinggal tambah lagi 1.320.000 -->
15.840.000
> + 1.320.000 + 1.320.000 = 18.480.000
>
>
> Inget yach, status yang digunakan tuh per 31 Desember 2008, bukan 2009.
>
> Laporan pajak diisi tiap tahun bro, paling lambat 31 Maret, kalu ngak
kena
> denda, 100rb.
>
>
>
> -----Original Message-----
> From: [email protected] [mailto:[email protected]] On
> Behalf Of mahen
> Sent: 18 Maret 2010 8:46
> To: [email protected]
> Subject: Re: ~ aga ~ SPT...
>
> bro irwan
> itu ilustrasinya status blm kawin PTKP(pendapatan Tidak Kena Pajak)nya
> didapat dr mana ya (formulanya)?
> trus kl udah kawain PTKP nya gmn?
> gw baru dikasi form 1770 SS nya hari ini nih dr kantor jd baru ngeh
hehehehe
> gw kira SPT tu cukup diisi sekali seumur hidup :-P
>
>
> Ear-One wrote:
>
>> Nih bro itungannya…. Gw coba ilustrasikan biar gampang dimengerti…
>>
>> Sepanjang yang gw tau, itungannya seperti yang terlampir ini, kalo
>> ngak kita akan rugi pajak dong hehehe…
>>
>> Mungkin ada masukan dari yang lain… jeng Deasy kayaknya kemarin
>> seminat pajak deh J
>>
>> *From:* [email protected]
>> [mailto:[email protected]] *On Behalf Of *jihad goffard
>> *Sent:* 17 Maret 2010 13:39
>> *To:* [email protected]
>> *Subject:* Re: ~ aga ~ SPT...
>>
>> pak, sepemikiran gw juga harusnya gitu loh, cuma masalahnya ketika
>> penghasilan kena pajak kita digabungkan dalam setahun maka akan kena
>> pohon tiring yang sama
>> misalnya nih :
>> waktu di perusahaan A
>> PKPnya 55juta maka ngitung pajaknya
>> 50jt * 5/100 = 2,5juta
>>
>> 5*15/100=750rb
>> jadi pajaknya 3,25juta
>>
>> di Perudsahaan B
>> PKPnya 60juta maka hitungnya
>> 50jt * 5/100 = 2,5juta
>> 10*15/100=1,5rb
>> jadi pajaknya 4juta
>>
>> nah kalo PKPnya itu dihitung bukannya ngitung n ngisi di SPTnya jadi
>> seperti ini
>> PKPnya jadi 115jt
>> 50jt * 5/100 = 2,5juta
>> 65jt*15/100=9.75jt
>> total pajaknya jadi = 12,25jt
>>
>> nah kl gw netting dengan di lampiran 1721-A1 baik itu PT A maupun PT B
>> maka ada selilish 12,25jt-7.25 = 5jt
>>
>> jadi ada 5juta itu yang gw kurang bayar karena di gabung...
>>
>> Gimana tuh boz,,,, gw puyeng juga neh
>> for others any commets about this?
>>
>>
>> Goffard
>>
>> ------------------------------------------------------------------------
>>
>> *From:* Ear-One <[email protected]>
>> *To:* [email protected]
>> *Sent:* Wed, March 17, 2010 11:37:58 AM
>> *Subject:* RE: ~ aga ~ SPT...
>>
>> Setu gw semua penghitungan PKP (Pendapatan Kena Pajak) nya akan
>> disetahunkan dahulu, jadi kalau di total harusnya tidak kurang bayar
>> alias nihil…
>>
>> Coba cek d…
>>
>> Masukin ke formulir 1770s karena penghasilan > 60jt… gampang kok isinya…
>>
>> *From:* [email protected]
>> [mailto:[email protected]] *On Behalf Of *jihad goffard
>> *Sent:* 17 Maret 2010 11:08
>> *To:* [email protected]
>> *Subject:* Re: ~ aga ~ SPT...
>>
>> tapi bukannya formulir 1770ss itu untuk WP yang penghasilannya dibawah
>> 60 juta? (CMIIMW...)
>> secara gw totalin ampe 120juta, gmn tuh?
>> nuhun nya!
>>
>> ------------------------------------------------------------------------
>>
>> *From:* ined_mail <[email protected]>
>> *To:* [email protected]
>> *Sent:* Wed, March 17, 2010 10:59:02 AM
>> *Subject:* Re: ~ aga ~ SPT...
>>
>> yup,
>> 1721-A1 itu hanya sebatas lampiran kalo penghasilan kita sudah
>> dipotong dan dilaporkan ke pajak oleh si pemberi kerja.
>>
>> lampirin aja 1721-A1 copy dari dua perushaan, yang asli simpen
baik-baik.
>>
>>
>>
>>> <><><><><><><
>>>
>> la vita è la semplicità, non significa non condividere con altri utenti.
>> life is simplicity, not mean not to share with others.
>>
>>
>> Considerazione,
>> "ined_mail
>> by:
>> DENY TRI SURYODINOTO
>> email : deny[dot]dino[at]gmail[dot]com
>>
>> 2010/3/17 jihad goffard <[email protected]
>> <mailto:[email protected]>>
>>
>> boleh di share donk formulirnya?
>> emang bisa yah gitu? jadi 1721-A1 dari dua Perusahaan sebatas jadi
>> lampiran aja?
>>
>> ------------------------------------------------------------------------
>>
>> *From:* ined_mail <[email protected] <mailto:[email protected]>>
>> *To:* [email protected] <mailto:[email protected]>
>> *Sent:* Wed, March 17, 2010 10:49:14 AM
>> *Subject:* Re: ~ aga ~ SPT...
>>
>> Isi SPT aja di Form 1770SS, tinggal ngisi biodata PKP, Jumlah
>> Harta&kewajiban yang harus dibayar akhir 2009.
>>
>> trus lampirin aja 1721-A1 dari kedua perushaan tsb.
>> jadi ga pake kurang/lebih bayar.
>>
>>
>>
>>
>>> <><><><><><><
>>>
>> la vita è la semplicità, non significa non condividere con altri utenti.
>> life is simplicity, not mean not to share with others.
>>
>>
>> Considerazione,
>> "ined_mail
>> by:
>> DENY TRI SURYODINOTO
>> email : deny[dot]dino[at]gmail[dot]com
>>
>> 2010/3/17 jihad goffard <[email protected]
>> <mailto:[email protected]>>
>>
>> Dear All,
>>
>> Mo Tanya donk, kl kita pindah kerja pada pertengahan tahun kan
>> pelaporan SPTnya ada dua tuh terus gmn cara menyikapi agar tidak ada
>> kurang bayar? atau memang aturan pajak yang dibuat seperti itu harus
>> bayar sejumlah nominal kurang bayar?
>> Mohon Pencerahannya?
>> mungkin ada teman2 disini yang lebih paham
>>
>> Tararengkyu deh...
>>
>>
>> Jihad
>>
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>
>
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