SOAL THT.docx - SOAL THT 1 ARNOLD pada tahun 2013 bekerja...

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SOAL THT 1. ARNOLD pada tahun 2013 bekerja sebagai auditor pada sebuah KAP afiliasi asing dengan memperoleh gaji sebulan Rp 4.750.000. Mulai bulan April, Arnold mendapatkan promosi sehingga memperoleh tambahan gaji senilai Rp 750.000. Jika Arnold telah menikah dan memiliki seorang anak, bagaimanakah penghitungan PPh 21 di akhir bulan Desember? 2. Parmin (K/0) selama bulan Januari 2013 bekerja sebagai buruh harian lepas di PT. XYZ selama 15 hari, dan menerima upah harian sebesar Rp 250.000. Berapakah besar PPh 21 yang harus dipotong oleh perusahaan sepanjang hari – hari pelaksanaan pekerjaan oleh Parmin? Jawaban 1. Perhitungan Jan – Mar Perhitungan Apr – Nov
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Perhitungan Desember 2. Jawaban : Perhitungan jumlah hari kerja untuk mencapai penghasilan kumulatif 2.025.000
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Unformatted text preview: = 2.025.000 / 250.000 = 8.1 Hari Perhitungan PPh 21 per hari untuk H1 - H8 DPP = 250.000 – 200.000 = 50.000 PPh dipotong per hari = 5% X 50.000 = 2.500 Jurnal H1 – H8 By Gaji 50.000 Hut PPh 21 2.500 Kas 47.500 Perhitungan pemotongan PPh 21 hari 9 Penghasilan 8 hari = 250.000 x 9 = 2.250.000 PTKP 9 hari = 9 x (24.300.000+2.025.000 / 360) = 658.125 DPP 9 hari = 2.250.000 – 658.125 = 1.591.875 PPh 21 terutang H1 – H9 = 5% X 1.581.875 = 79.594 PPh 21 yang telah dipotong H1 – H8 = 2.500 X 8 = 20.000 PPh 21 yang dipotong di H9 = 79.594 – 20.000 = 59.594 Pemotongan di H10 – H15 DPP = 250.000 - (24.300.000+2.025.000 / 360) = 176.875 PPh 21 = 5% x 176.875 = 8.844...
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