{"id":125,"date":"2022-09-29T15:24:13","date_gmt":"2022-09-29T08:24:13","guid":{"rendered":"https:\/\/dev.nusa.work\/blog\/?p=125"},"modified":"2024-09-13T04:44:52","modified_gmt":"2024-09-13T04:44:52","slug":"cara-hitung-pajak-pph-21","status":"publish","type":"post","link":"https:\/\/devx.nusa.work\/blog\/cara-hitung-pajak-pph-21\/","title":{"rendered":"Beginilah Cara Menghitung Pajak PPh 21"},"content":{"rendered":"\r\n

 <\/p>\r\n\r\n\r\n\r\n

Pajak Penghasilan Pasal 21 (PPh 21<\/strong>) merupakan jenis pajak yang dikenakan terhadap penghasilan berupa gaji, upah, honorarium, tunjangan dan pembayaran lain yang diterima oleh pegawai, bukan pegawai, mantan pegawai, penerima pesangon dan lain sebagainya.<\/p>\r\n\r\n\r\n\r\n

Metode Perhitungan Gaji Karyawan<\/strong><\/p>\r\n\r\n\r\n\r\n

Walaupun perhitungan PPh 21 telah diatur oleh DJP, namun pada praktiknya, setiap perusahaan memiliki metode perhitungan PPh 21 sendiri yang disesuaikan dengan tunjangan pajak atau gaji bersih yang diterima karyawannya.<\/p>\r\n\r\n\r\n\r\n

Ada 3 metode perhitungan PPh 21 yang paling umum, yaitu:<\/p>\r\n\r\n\r\n\r\n

    \r\n
  1. Metode Gross (Gaji Kotor Tanpa Tunjangan Pajak)<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

    Metode gross diterapkan bagi pegawai atau penerima penghasilan yang menanggung PPh 21 terutangnya sendiri. Ini berarti gaji pegawai tersebut belum dipotong PPh 21.<\/p>\r\n\r\n\r\n\r\n

      \r\n
    1. Metode Gross-Up (Gaji Bersih dengan Tunjangan Pajak)<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

      Metode gross-up diterapkan bagi karyawan atau penerima penghasilan yang diberikan tunjangan pajak (gajinya dinaikkan terlebih dahulu) sebesar pajak yang dipotong.<\/p>\r\n\r\n\r\n\r\n

        \r\n
      1. Metode Net (Gaji Bersih dengan Pajak Ditanggung Perusahaan)<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

        Metode net diterapkan bagi karyawan atau penerima penghasilan yang mendapatkan gaji bersih dengan pajak yang ditanggung perusahaan.<\/p>\r\n\r\n\r\n\r\n

        <\/p>\r\n\r\n\r\n\r\n

        \"hitung<\/figure>\r\n\r\n\r\n\r\n

        Cara Perhitungan PPh 21 Karyawan Tetap<\/strong><\/p>\r\n\r\n\r\n\r\n

        Dikutip dari situs DJP, karyawan tetap adalah karyawan yang menerima penghasilan dalam jumlah tertentu secara teratur atau pegawai yang berstatus kontrak dalam jangka waktu yang telah ditentukan, yang menerima penghasilan dalam jumlah tertentu secara teratur.<\/p>\r\n\r\n\r\n\r\n

          \r\n
        1. Berikut ini adalah contoh-contoh penghitungan PPh 21 untuk karyawan atau pegawai tetap dengan memperhitungkan PTKP.<\/strong><\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

          Alya adalah karyawati pada perusahaan PT. ABC dengan status menikah dan mempunyai tiga anak. Suami Alya merupakan pegawai di perusahaan PT BCD. Alya menerima gaji Rp 7.000.000 per bulan. PT. ABC mengikuti program pensiun dan BPJS Kesehatan. Perusahaan membayarkan iuran pensiun dari BPJS Ketenagakerjaan sebesar 1% dari perhitungan gaji, yakni senilai Rp 70.000 per bulan. Di samping itu perusahaan membayarkan iuran Jaminan Hari Tua (JHT) karyawannya setiap bulan sebesar 3,70% dari gaji, sedangkan Alya membayar iuran (JHT) setiap bulan sebesar 2,00% dari gaji. Premi Jaminan Kecelakaan Kerja (JKK) dan Jaminan Kematian (JK) dibayar oleh pemberi kerja dengan jumlah masing-masing sebesar 0,24% dan 0,3% dari gaji. Pada bulan Mei 2020, di samping menerima pembayaran gaji, Alya juga menerima uang lembur (overtime) senilai Rp 2.000.000.<\/p>\r\n\r\n\r\n\r\n

          Maka hasil perhitungannya adalah sebagai berikut:<\/p>\r\n\r\n\r\n\r\n

          Gaji Pokok\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.000.000<\/p>\r\n\r\n\r\n\r\n

          (i) Tunjangan Lainnya (jika ada)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a02.000.000<\/p>\r\n\r\n\r\n\r\n

          (ii) JKK 0,24%\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a016.800<\/p>\r\n\r\n\r\n\r\n

          JK 0,3%\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a021.000<\/p>\r\n\r\n\r\n\r\n

          Penghasilan Bruto\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a09.037.800<\/p>\r\n\r\n\r\n\r\n

          Pengurangan:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0<\/p>\r\n\r\n\r\n\r\n

            \r\n
          1. (iii) Biaya jabatan 5% x 9.037.800 451.890\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/li>\r\n
          2. Iuran Jaminan Hari Tua (JHT), 2% dari gaji pokok 140.000<\/li>\r\n
          3. (iv) Jaminan Pensiun (JP), 1% dari gaji pokok \u00a0 70.000 (661.890)<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

            Penghasilan neto (bersih) sebulan 8.375.910<\/p>\r\n\r\n\r\n\r\n

            (v) Penghasilan neto setahun 12 x 8.375.910\u00a0<\/p>\r\n\r\n\r\n\r\n

            100.510.920<\/p>\r\n\r\n\r\n\r\n

            (vi) PTKP\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (54.000.000)\u00a0\u00a0<\/p>\r\n\r\n\r\n\r\n

            \u00a0Penghasilan Kena Pajak Setahun \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 46.510.920<\/p>\r\n\r\n\r\n\r\n

            (vii) Pembulatan ke bawah\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 46.510.000<\/p>\r\n\r\n\r\n\r\n

            PPh Terutang 5% x 46.510.920\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a02.325.500\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\r\n\r\n\r\n\r\n

            PPh Pasal 21 Bulan Mei = 2.325.500\/12\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0 193.792<\/p>\r\n\r\n\r\n\r\n

            Ilustrasi di atas berlaku bagi wajib pajak yang memiliki Nomor Pokok Wajib Pajak (NPWP). Sementara, bagi wajib pajak yang tidak memiliki NPWP, akan dikalikan 120%, sehingga PPh Pasal 21 Bulan Mei menjadi Rp 193.792 x 120% = Rp 232.550<\/p>\r\n\r\n\r\n\r\n

            Cara Perhitungan PPh 21 Karyawan dengan Tunjangan Pajak<\/strong><\/p>\r\n\r\n\r\n\r\n

            Cara menghitung PPh 21 karyawan atau pegawai tetap yang menerima tunjangan pajak (gross up) dari perusahaan tempatnya bekerja adalah dengan memperlakukan tunjangan pajak sebagai penghasilan pegawai dan ditambahkan pada penghasilan yang diterimanya.<\/p>\r\n\r\n\r\n\r\n

            Contoh Perhitungan PPh 21 secara manual untuk karyawan yang menerima tunjangan pajak adalah sebagai berikut:<\/p>\r\n\r\n\r\n\r\n

            Farhan bekerja pada PT ABCD. Status-nya belum menikah dan tidak mempunyai tanggungan dengan gaji bersih senilai Rp 7.500.000 sebulan. Perusahaan tempatnya bekerja memberikan tunjangan pajak penuh kepada Farhan sejumlah Rp 35.167. Sementara, iuran pensiun yang dibayar Farhan adalah Rp 75.000 sebulan.<\/p>\r\n\r\n\r\n\r\n

            Jadi, Contoh Hasil Perhitungan Pajak Penghasilan Pasal 21 bulan Agustus 2020 bagi Farhan yang tidak menerima penghasilan lain dari PT. ABCD selain gaji adalah:<\/p>\r\n\r\n\r\n\r\n

            Gaji Pokok\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.500.000<\/p>\r\n\r\n\r\n\r\n

            (i) Tunjangan Pajak\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 35.167<\/p>\r\n\r\n\r\n\r\n

            Penghasilan bruto (kotor) sebulan\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a07.464.833<\/p>\r\n\r\n\r\n\r\n

            Pengurangan\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0<\/p>\r\n\r\n\r\n\r\n

              \r\n
            1. (iii) Biaya Jabatan: 5% x 7.464.833,00 = 373.242 373.242<\/li>\r\n
            2. Iuran\/Jaminan Hari Tua, 2% dari gaji pokok 150.000<\/li>\r\n
            3. (iv) JP (Jaminan Pensiun), 1% dari gaji pokok, jika ada 75.000<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

              \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (598.242)<\/p>\r\n\r\n\r\n\r\n

              (v) Penghasilan neto (bersih) sebulan\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0.866.591<\/p>\r\n\r\n\r\n\r\n

              Penghasilan neto setahun 12 x 6.866.591=\u00a0 82.399.092<\/p>\r\n\r\n\r\n\r\n

              Penghasilan Tidak Kena Pajak (PTKP)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 54.000.000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\r\n\r\n\r\n\r\n

              \u00a0(vii) Penghasilan Kena Pajak Setahun\u00a0 28.399.092<\/p>\r\n\r\n\r\n\r\n

              (viii) Pembulatan ke bawah\u00a0 \u00a0 \u00a028.399.000<\/p>\r\n\r\n\r\n\r\n

              PPh Terutang 5% x 28.399.000 = 1.419.950<\/p>\r\n\r\n\r\n\r\n

              PPh Pasal 21 Bulan September = 1.419.950\/ 12= 118.329<\/p>\r\n\r\n\r\n\r\n

              Jika wajib pajak tidak memiliki NPWP, maka PPh 21 perlu dikalikan 120%, sehingga PPh 21 terutangnya menjadi Rp 118.329 x 120% = Rp 141.995.<\/p>\r\n\r\n\r\n\r\n

              Cara Perhitungan PPh 21 Karyawan Tidak Tetap Tidak Berkesinambungan<\/strong><\/p>\r\n\r\n\r\n\r\n

              Mengutip situs resmi DJP, pegawai tidak tetap tidak berkesinambungan adalah orang pribadi selain pegawai tetap dan pegawai tidak tetap\/tenaga kerja lepas yang memperoleh penghasilan dengan nama dan dalam bentuk apapun dari Pemotong PPh 21 dan\/atau PPh 26 sebagai imbalan jasa yang dilakukan berdasarkan perintah atau permintaan dari pemberi penghasilan.<\/p>\r\n\r\n\r\n\r\n

              Berikut ini adalah cara menghitung Pajak Penghasilan Pasal 21 pegawai tidak tetap yang menerima penghasilan tidak berkesinambungan:<\/p>\r\n\r\n\r\n\r\n

              Arzi adalah pegawai tenaga lepas untuk desain grafis di PT. CDE dengan penghasilan Rp 8.000.000.<\/p>\r\n\r\n\r\n\r\n

              Besarnya PPh 21 yang terutang adalah:<\/p>\r\n\r\n\r\n\r\n

              5% x 50% x Rp 8.000.000,00 = Rp 200.000.<\/p>\r\n\r\n\r\n\r\n

              Bila Arzi tidak memiliki NPWP maka besarnya PPh Pasal 21 yang terutang adalah:<\/p>\r\n\r\n\r\n\r\n

              120% x 5% x 50% x Rp 8.000.000,00 = Rp 240.000.<\/p>\r\n\r\n\r\n\r\n

              Penjelasan:<\/p>\r\n\r\n\r\n\r\n

              Karena Arzi bukan pegawai tetap di PT. CDE, maka PKP yang dikenakan sebesar 50% dari jumlah penghasilan bruto.<\/p>\r\n\r\n\r\n\r\n

              Hal ini sesuai dengan peraturan PER-32\/PJ\/2015 Pasal 3 huruf c. Sedangkan tarif PPh Pasal 21 untuk penghasilan tahunan sampai dengan Rp 50.000.000 adalah 5%.<\/p>\r\n","protected":false},"excerpt":{"rendered":"

                Pajak Penghasilan Pasal 21 (PPh 21) merupakan jenis pajak yang dikenakan terhadap penghasilan berupa gaji, upah, honorarium, tunjangan dan pembayaran lain yang diterima oleh pegawai, bukan pegawai, mantan pegawai, penerima pesangon dan lain sebagainya. Metode Perhitungan Gaji Karyawan Walaupun perhitungan PPh 21 telah diatur oleh DJP, namun pada praktiknya, setiap perusahaan memiliki metode perhitungan […]<\/p>\n","protected":false},"author":1,"featured_media":131,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[8],"class_list":["post-125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-perpajakan"],"yoast_head":"\nBeginilah Cara Menghitung Pajak PPh 21<\/title>\n<meta name=\"description\" content=\"PPH 21 merupakan jenis pajak yang dikenakan terhadap penghasilan dan pembayaran lain yang diterima oleh wajib pajak.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/devx.nusa.work\/blog\/cara-hitung-pajak-pph-21\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" 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