Coba ditanyakan ke bagian payrollnya aja bro...
Perhitungan mana yg mereka pakai...
N bandingin dengan yg udah bro itung2...

Krn ada juga yg pakai metode ...semua dikalikan dulu dgn 12... trus nanti 
mereka hitung PKP dan dpt pajak pertahunnya...lalu dibagi 12 utk perbulannya...
Nah ...nanti di gaji desember... mereka akan rekalkulasi lagi semua gaji dan 
pajak ente...dan sisa kekurangan atau kelebihan pajaknya akan di masukan di 
gaji desember itu...

:)

From: [email protected] [mailto:[email protected]] On 
Behalf Of faridian maihendra
Sent: Friday, June 22, 2012 4:34 PM
To: [email protected]
Subject: Re: ~ aga ~ Tanya Tentang Pajak Penghasilan

thanks bro Wahyu & Bro Asean
saya coba pake dulu file excelnya

jika trnyata itung2an di excel nanti hasilnya beda dgn aktual yg dipotong 
artinya apa ya?misalnya di excel potongannya cm 1juta, tapi aktualnya dipotong 
2 juta
apakah artinya kantor kita ngaco ngitungnya?

________________________________
From: wahyu laksono <[email protected]>
To: "[email protected]" <[email protected]>
Sent: Friday, 22 June 2012, 14:46
Subject: Re: ~ aga ~ Tanya Tentang Pajak Penghasilan

Coba pakai simulasi ini, bisa dicoba untuk penghasilan berbeda tiap bulan. 
Tinggal dipastikan saja, kalau irregular tinggal dimasukan ke kolom THR, selain 
itu berarti regular income.

Thnx.

________________________________
From: Anthonius Asean <[email protected]>
To: "[email protected]" <[email protected]>
Sent: Friday, June 22, 2012 2:33 PM
Subject: RE: ~ aga ~ Tanya Tentang Pajak Penghasilan

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
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