Tul... Kalo mmg ada irregular income yg berbeda2 tiap bulannya... coba aja dimasukan rata2nya... Minimal kita ada perkiraan pajaknya bro...
1. Berapa gaji Pokok perbulan 2. Berapa gaji Tunjangannya [bisa lebih dari satu] 3. [Gross Income] = [Point1] + [Point2] 4. [Biaya Jabatan] = [Gross Income] X 5% -> Tetapi dalam maximal 1 bulan adalah Rp. 108.000. Co. Kalo Gajinya 1.000.000, Tunjangannya 250.000 maka [Gross Income] = 1.250.000 dan [Biaya Jabatan] = 1.250.000 X 5% = 62.500 berarti biaya jabatan = 62.500 Tetapi Kalo Gajinya 2.000.000, Tunjangannya 500.000 maka [Gross Income] = 2.500.000 dan [Biaya Jabatan] = 2.500.000 X 5% = 125.000 berarti biaya jabatan = 108.000. sesuai ketentuan. 5. [Iuran Pensiun] 6. [Pengurangan] = [Biaya Jabatan] + [Iuran Pensiun] 7. [Penghasilan Netto Sebulan] = [Gross Income] - [Pengurangan] 8. [Penghasilan Netto Setahun] = [Penghasilan Netto Sebulan] * 12 9. [PTKP] : - PTKP Pribadi : 2.880.000. - PTKP Istri : 1.440.000. - PTKP Anak : 1.440.000/per anak -> Maximal 3 anak. 10. [Penghasilan Kena Pajak] = [Penghasilan Netto Setahun] - [PTKP] 11. [PPh 21 Terutang Setahun] = 5% X [Gaji <= 25.000.000] + 10% X [Gaji > 25.000.000 dan Gaji <= 50.000.000] - 25.000.000 + 15% X [Gaji > 50.000.000 dan Gaji <= 100.000.000] - 50.000.000 + 25% X [Gaji > 100.000.000] - 100.000.000 12. [PPh 21 Terutang Sebulan] = [PPh 21 Terutang Setahun] / 12. From: [email protected] [mailto:[email protected]] On Behalf Of faridian maihendra Sent: Friday, June 22, 2012 2:22 PM To: [email protected] Subject: Re: ~ aga ~ Tanya Tentang Pajak Penghasilan thanks bro asean sharing nya tapi itu berupa total pertahun ya apakah artinya besaran pajak perbulannya itu tgl dibagi 12 ya?kl iya brarti tiap bulan potongan pajaknya harusnya sama besar kan bagaimana bila penghasilan seseorang perbulan itu fluktuatif krn mgkin beda besaran lembur per bulan dsb? apakah artinya besar pajak yg musti dibayar jg fluktuatif? bagaimana cara hitungnya pd kondisi sperti itu? ________________________________ From: Anthonius Asean <[email protected]> To: "[email protected]" <[email protected]> Sent: Friday, 22 June 2012, 14:10 Subject: RE: ~ aga ~ Tanya Tentang Pajak Penghasilan Coba pakai file ini bro... From: [email protected] [mailto:[email protected]] On Behalf Of faridian maihendra Sent: Friday, June 22, 2012 1:58 PM To: [email protected] Subject: ~ aga ~ Tanya Tentang Pajak Penghasilan Hai Agaer Udah lama gk nongol ni ane skali2 nongol pgn nanya sesuatu ke agaers yg pnya ilmu perpajakan nih ada yg tau gk gmn cara menghitung pajak penghasilan yg dipotong tiap bulan itu? apa mgkin besarnya potongan pajak bs ampe 14% dari total gaji yang diterima?krn itu yg saya alami di penggajian bulan ini yg bs jelasin mgkin minta tlg dikasi referensi pasal/UU nya juga plus contoh perhitungannya juta saya cuma ragu pajak penghasilan yg dipotong tiap bulan di tempat kerja saya ini gk comply dgn aturan yg berlaku mohon pencerahannya dan terima kasih Regards, Mahen -- you have this email because you join to "aga-madjid" GoogleGroups. to post emails, just send to : [email protected] to join this group, send blank email to : [email protected] to quit from this group, just send email to : [email protected] please visit to www.facebook.com/aga.madjid, add my Yahoo Messenger at [email protected] or add my twitter @aga_madjid thanks for joinning this group. -- you have this email because you join to "aga-madjid" GoogleGroups. to post emails, just send to : [email protected] to join this group, send blank email to : [email protected] to quit from this group, just send email to : [email protected] please visit to www.facebook.com/aga.madjid, add my Yahoo Messenger at [email protected] or add my twitter @aga_madjid thanks for joinning this group. -- you have this email because you join to "aga-madjid" GoogleGroups. to post emails, just send to : [email protected] to join this group, send blank email to : [email protected] to quit from this group, just send email to : [email protected] please visit to www.facebook.com/aga.madjid, add my Yahoo Messenger at [email protected] or add my twitter @aga_madjid thanks for joinning this group. -- you have this email because you join to "aga-madjid" GoogleGroups. to post emails, just send to : [email protected] to join this group, send blank email to : [email protected] to quit from this group, just send email to : [email protected] please visit to www.facebook.com/aga.madjid, add my Yahoo Messenger at [email protected] or add my twitter @aga_madjid thanks for joinning this group.
