011simulasicontohpph21-131129081156-phpapp01.pptx

011simulasicontohpph21-131129081156-phpapp01.pptx - CONTOH...

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CONTOH KASUS
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DATA PEMOTONG PPh PASAL 21/26 Nama : PT. Jaya Abadi NPWP : 01.916.101.5-532.000 Alamat : Grogol, Sukoharjo, Jawa Tengah No. Telp. : 0271-593782 Email : [email protected]
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JANUARI
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A. Penghitungan PPh pegawai tetap No Nama Pegawai Status Penghasilan Bruto Pengurangan Jumlah Ph Neto Setahun/ Disetahunkan PTKP PKP Setahun/ Disetahunkan PPh 21 Januari Biaya Jabatan Iuran Pensiun/Iuran THT 1 2 3 4 5 6 7 8 9 # 1 Fajar Ariwibowo K/0 8,000,000 400,000 500,000 85,200,000 26,325,000 58,875,000 319,271 2 Budi Wijaya K/0 6,000,000 300,000 500,000 62,400,000 26,325,000 36,075,000 150,313 3 Candra K/0 2,600,000 130,000 100,000 28,440,000 26,325,000 2,115,000 8,813 4 Eka K/0 2,700,000 135,000 100,000 29,580,000 26,325,000 3,255,000 13,563 5 Dewi K/0 2,900,000 145,000 100,000 31,860,000 26,325,000 5,535,000 23,063 6 Beny K/0 2,500,000 125,000 100,000 27,300,000 26,325,000 975,000 4,063 7 Karyo K/0 2,500,000 125,000 100,000 27,300,000 26,325,000 975,000 4,063 8 Tuti K/0 2,900,000 145,000 100,000 31,860,000 26,325,000 5,535,000 23,063 9 Dadang K/0 3,000,000 150,000 100,000 33,000,000 26,325,000 6,675,000 27,813 Jumlah 33,100,000 574,025 HITUNG POTONG POTONG SETOR SETOR LAPOR LAPOR B. Penghitungan PPh pegawai tidak tetap (atas upah harian dibayarkan secara bulanan) N o Nama Pegawai Statu s Penghasilan Bruto PTKP Dasar Pengenaan Setahun Dasar Pengenaan Januari PPh Januari Sebulan Setahun 1 2 3 4 5 6 7 # # 1 Dino K/0 2,200,000 26,400,000 26,325,000 75,000 6,250 313 2 Budi K/0 2,400,000 28,800,000 26,325,000 2,475,000 206,250 10,313 3 Eli K/0 2,300,000 27,600,000 26,325,000 1,275,000 106,250 5,313 4 Sasa K/0 2,200,000 26,400,000 26,325,000 75,000 6,250 313 5 Joko K/0 2,200,000 26,400,000 26,325,000 75,000 6,250 313 Jumlah 11,300,000 16.565 Catatan: - Semua pegawai tersebut sudah memiliki NPWP. - Pegawai wanita menunjukkan keterangan bahwa suaminya tidak memperoleh penghasilan. 1721-I (satu masa pajak) 1721-II
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HITUNG HITUNG POTONG SETOR SETOR LAPOR LAPOR Pemotongan PPh sebesar penghitungan dalam halaman sebelum ini. Pembuatan bukti potong PPh 21 (tidak final): a. Untuk pegawai tetap dilakukan setelah Masa Pajak terakhir (Desember atau saat berhenti bekerja) dengan Formulir 1721-A1 atau 1721-A2 b. Untuk pegawai tidak tetap dilakukan setelah dilakukan pemotongan dengan Formulir 1721-VI, yaitu sbb: 01 14 00000001 08.914.111.5 528 000 Dino Pondok, Nguter, Sukoharjo 3311052508820014 21 100 03 2.200.000 5 313 6.250 Fajar Ariwibowo 06.752.938.8 532 000 31 01 2014 FajarA w Pemotongan PPh & Pembuatan Bukti Pemotongan
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HITUNG HITUNG POTONG POTONG SETOR LAPOR LAPOR PT. JAYA ABADI 0 8 9 1 4 1 1 1 5 5 2 8 0 0 0 4 1 1 1 2 1 1 0 0 X 2 0 1 4 GROGOL, SUKOHARJO, JAWA TENGAH Pembayaran PPh Pasal 21 Masa Pajak Januari 2014 Rp590.590 Lima Ratus Sembilan Puluh Ribu Lima Ratus Sembilan Puluh Rupiah Penyetoran PPh Dipotong Penyetoran dilakukan atas PPh Dipotong atas pegawai tetap dan pegawai tidak tetap: Rp590.590 (574.025 + Rp16.565) Asli SSP lembar ke-3 dilampirkan pada SPT PPh Pasal 21/26.
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X X X X X X X Pelaporan SPT PPh Pasal 21/26
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Kertas Kerja PPh Dipotong 01 2014 01.916.101.5 532 000 X Fajar Ariwibowo 06.752.938.8-528.000 - - 21-100-01 8.000.000 319.271 0101 - Budi Wijaya 07.629.124.2-526.000 - - 21-100-01 2.800.000 150.313 0101 - Candra 09.663.815.4-525.000 - - 21-100-01 2.600.000 8.813 0101 - Eka 16.861.141.3-527.000 - - 21-100-01 2.700.000 13.563 0101 - Dewi 07.550.175.6-006.000 - - 21-100-01 2.900.000 23.063 0101 - Beny 09.641.913.1-527.000 - - 21-100-01 2.500.000 4.063 0101 - Karyo 07.384.881.5-525.000 - - 21-100-01 2.500.000 4.063 0101 - Tut 07.986.120.3-526.000 - - 21-100-01 2.900.000 23.063 0101 - Dadang 08.044.212.4-527.000 - - 21-100-01 3.000.000 27.813 0101 - 33.100.000 574.025 - - 33.100.000 574.025 Induk SPT 1721 1 2 3 Dalam pelaporan satu masa pajak, kolom ini diisi “-”. 21-100-01: pegawai tetap 21-100-02: penerima pensiun berkala Format penulisan: mmmm Daftar kode negara ada di petunjuk pengisian.
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