011simulasicontohpph21-131129081156-phpapp01 (1).pptx
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CONTOH KASUS
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DATA PEMOTONG PPh PASAL21/26
Nama : PT. Jaya Abadi
NPWP : 01.916.101.5-532.000
Alamat : Grogol, S!o"ar#o, Ja$a T%&ga"
No. T%l'. : 02(1-593()2
*mail : tama+#ayaabadi.om
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JANUARI
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A. Penghitungn PPh !eg"i tet!
No Nama Pegawai StatusPenghasilan
Bruto
Pengurangan Jumlah Ph Neto
Setahun/Disetahunkan
PTKP PKP Setahun/Disetahunkan
PPh 21Januari
BiayaJabatan
IuranPensiun/Iuran
THT1 2 ! " # $ % & '
1 (a)ar *riwibowo K/+ %,+++,+++ !++,+++ "++,+++ %",2++,+++ 2#,2",+++ "%,%$",+++ 1&,2$1
2 Bu-i .i)aya K/+ #,+++,+++ ++,+++ "++,+++ #2,!++,+++ 2#,2",+++ #,+$",+++ 1"+,1 an-ra K/+ 2,#++,+++ 1+,+++ 1++,+++ 2%,!!+,+++ 2#,2",+++ 2,11",+++ %,%1! 0ka K/+ 2,$++,+++ 1",+++ 1++,+++ 2&,"%+,+++ 2#,2",+++ ,2"",+++ 1,"#" Dewi K/+ 2,&++,+++ 1!",+++ 1++,+++ 1,%#+,+++ 2#,2",+++ ","",+++ 2,+## Beny K/+ 2,"++,+++ 12",+++ 1++,+++ 2$,++,+++ 2#,2",+++ &$",+++ !,+#$ Karyo K/+ 2,"++,+++ 12",+++ 1++,+++ 2$,++,+++ 2#,2",+++ &$",+++ !,+#% Tuti K/+ 2,&++,+++ 1!",+++ 1++,+++ 1,%#+,+++ 2#,2",+++ ","",+++ 2,+#& Da-ang K/+ ,+++,+++ 1"+,+++ 1++,+++ ,+++,+++ 2#,2",+++ #,#$",+++ 2$,%1
Jumlah ,1++,+++ "$!,+2"
T/NG
PTNG
S*T
AP
√
#. Penghitungn PPh !eg"i ti$% tet!&t' u!h h(in $i)*(%n 'e+( )u,nn-
No
NamaPegawai
Status
Penghasilan Bruto
PTKPDasar
Pengenaan
Setahun
DasarPengenaan
Januari
PPh JanuariSebulan Setahun
1 2 ! " # $ ' '
1 Dino K/+ 2,2++,+++ 2#,!++,+++ 2#,2",+++ $",+++ #,2"+ 1
2 Bu-i K/+ 2,!++,+++ 2%,%++,+++ 2#,2",+++ 2,!$",+++ 2+#,2"+ 1+,1
0li K/+ 2,++,+++ 2$,#++,+++ 2#,2",+++ 1,2$",+++ 1+#,2"+ ",1
! Sasa K/+ 2,2++,+++ 2#,!++,+++ 2#,2",+++ $",+++ #,2"+ 1
" Joko K/+ 2,2++,+++ 2#,!++,+++ 2#,2",+++ $",+++ #,2"+ 1
atatan
3 Semua 4egawai tersebut su-ah memiliki NP.P3 Pegawai wanita menun)ukkan keterangan bahwa suaminya ti-ak mem4eroleh 4enghasilan
1(21-4atma4a'a#a!
1(21-
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T/NG
PTNG
S*T
AP
√
5 Pemotongan PPh sebesar
4enghitungan -alam halaman
sebelum ini5 Pembuatan bukti 4otong PPh
21 6ti-ak 7inal8a 9ntuk 4egawai teta4
-ilakukan setelah :asa
Pa)ak terakhir 6Desember
atau saat berhenti
beker)a8 -engan (ormulir
1$213*1 atau 1$213*2
b 9ntuk 4egawai ti-ak teta4
-ilakukan setelah
-ilakukan 4emotongan
-engan (ormulir 1$213;I,
yaitu sbb
01 1 00000001
0).91.111.5 52) 000
7i&o
Po&do!, Ngt%r, S!o"ar#o
331105250))2001
21 100 03 2.200.000 5 3136.250
8a#ar Ari$ibo$o06.(52.93).) 532 000
31 01 201 8a#arA$
Petngn PPh 0 Pe)utn #u%ti Petngn
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T/NG
PTNG
S*T
AP
√
PT. JAA A#ADI
3 4 1 5 1 1 1 2 3
5 1 1 1 2 1 1
7
GROGOL8 SUKOHARJO8 JA9A TENGAH
Pe)*(n PPh P', 21M' P:% Jnu(i 215
R!4.4
Li Rtu' Se)i,n Pu,uh Ri)u Li Rtu' Se)i,n Pu,uh Ru!ih
Pen*et(n PPh Di!tng
5 Penyetoran -ilakukan atas
PPh Di4otong atas 4egawai
teta4 -an 4egawai ti-ak
teta4 <4"&+"&+ 6"$!+2" =
<41#"#"85 *sli SSP lembar ke3
-ilam4irkan 4a-a SPT PPh
Pasal 21/2#
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T/NG
PTNG
S*T
AP √
%m%&"i 4yarat $a#ib %-SPTPa4al 3 ayat 3
P%moto&ga& PP" Pa4al 21t%r"ada' '%ga$ai t%ta' ya&g
#mla"&ya l%bi" dari 20 ora&g
P%moto&ga& PP" Pa4al 21Tida! 8i&al;Pa4al 26 d%&ga&b!ti 'oto&g ya&g #mla"&yal%bi" dari 20 do!m%&P%moto&ga& PP" Pa4al 218i&al d%&ga& b!ti 'oto&gya&g #mla"&ya l%bi" dari 20do!m%&
P%&y%tora& d%&ga& SSP;b!tiPb! ya&g #mla"&ya l%bi" dari20 da 'l" do!m%&
8ormlir-8ormlir ya&g dii4i
&d! SPT 8ormlir 1(21
8ormlir 1(21-&t! 4at ma4a 'a#a!
8ormlir 1(21-&t! 4at ta"& 'a#a!
8ormlir 1(21-
8ormlir 1(21-
8ormlir 1(21-<
8ormlir 1(21-<
√>
>
>
>
√
√
>
>
>
√
Tida! $a#ib %-SPT!ar%&a tida! ada4at'& !rit%ria
t%r'%&"i
Pe,!(n SPT PPh P', 21/26
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=%rta4
=%r#aPPh Di4otong
01 201 01.916.101.5 532 000>
8a#ar Ari$ibo$o06.(52.93).)-52).000 - - 21-100-01 ).000.000 319.2(1 0101 -
?di Wi#aya0(.629.12.2-526.000 - - 21-100-01 2.)00.000 150.313 0101 -
@a&dra09.663.)15.-525.000 - - 21-100-01 2.600.000 ).)13 0101 -
*!a16.)61.11.3-52(.000 - - 21-100-01 2.(00.000 13.563 0101 -
7%$i0(.550.1(5.6-006.000 - - 21-100-01 2.900.000 23.063 0101 -
?%&y09.61.913.1-52(.000 - - 21-100-01 2.500.000 .063 0101 -
=aryo0(.3).))1.5-525.000 - - 21-100-01 2.500.000 .063 0101 -
Tti0(.9)6.120.3-526.000 - - 21-100-01 2.900.000 23.063 0101 -
7ada&g0).0.212.-52(.000 - - 21-100-01 3.000.000 2(.)13 0101 -
33.100.000 5(.025
- -
33.100.000 5(.025
&d!SPT 1(21
1 2
3
7alam '%la'ora& 4at ma4a'a#a!, !olom i&i dii4i -B.
21-100-01: '%ga$ai t%ta'21-100-02: '%&%rima '%&4i&
b%r!ala
8ormat'%&li4a&:mmmm
7aCtar !od% &%gara adadi '%t&#! '%&gi4ia&.A'abila '%ga$ai
m%r'a!a& WP 7alamN%g%ri ma!a dii4i -B.
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7i&o0).91.111.5-52).000 1-3.01.1.00000001 21-100-03 2.200.000 313 -31-01-201
01 201 01.916.101.5 532 000
=%rta4
=%r#aPP" 7i'oto&g
1 2
?di0).91.111.5-52).000 1-3.01.1.00000002 21-100-03 2.00.000 10.313 -31-01-201
*li0).91.111.5-52).000 1-3.01.1.00000003 21-100-03 2.300.000 5.313 -31-01-201
Sa4a00.000.000.0-000.000 1-3.01.1.0000000 21-100-03 2.200.000 313 -31-01-201
Jo!o0).91.111.5-52).000 1-3.01.1.00000005 21-100-03 2.200.000 313 -31-01-201
16.56511.300.000
&d!SPT 1(213
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01 201 01.916.101.5 532 000
121 100 05-02-201 (isikan NTPN) 590.590 0
590.590
&d!1(21
?ari4 15ata 1(
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01 201>
01.916.101.5 532 000
PT. JADA A?A7
9 33.100.000 5(.025
5 11.300.000 16.565
1 .00.000 590.590
1(21-
1(21-4atma4a
'a#a!
INDUK SPT (1)
GG, S/=AJ, JAWA T*NGA
02(1-593()2 tama+#ayaabadi.om
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9 33.100.000 5(.025
5 11.300.000 16.565
1 .00.000 590.590
590.590
1(21-<
7aCtarSSP
INDUK SPT (2)
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01.916.101.5 532 000
> 1
> 1
> 1
> 1
>
S!o"ar#o
06 02 201
INDUK SPT (3)
8a#ar Ari$ibo$o
06.(52.93).) 532 000
8a#arA$
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;E#RUARI<SEPTEM#ER
=N7S SAA 7*NGAN JAN/A
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OKTO#ER
A. T*7APAT P*GAWA T*TAP DANG AS/=
?. T*7APAT P*GAWA T*TAP DANG =*/A
@. =N7S ANNDA SAA 7*NGAN ?/AN S*PT*?*
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A.1. Penghitungn PPh !eg"i tet! *ng )(u'u%
T/NG
PTNG
S*T
AP
√
&draya&a da& Dogi mlai b%!%r#a di PT. Jaya Abadi 4%#a! 1 !tob%r201.
Ga#i 4%bla& ma4i&g-ma4i&g 4%b%4ar '3.000.000,00.
ra& '%&4i& !%'ada 7a&a P%&4i& ya&g '%&diria&&ya t%la"m%&da'at!a& '%r4%t#a& %&t%ri =%a&ga& ma4i&g-ma4i&g4%b%4ar '100.000,00.
Sda" m%mili!i NPWP, m%&i!a" t%ta'i b%lm m%m'&yai a&a!.
=%$a#iba& 'a#a! 4b#%!tiC t%r'%&"i 4%#a! a$al ta"&.No Nama Pegawai Status
PenghasilanBruto
Pengurangan Jumlah Ph Neto
Setahun/Disetahunkan
PTKP PKP Setahun/Disetahunkan
PPh 21?ktober
BiayaJabatan
IuranPensiun/Iuran
THT
1 2 ! " # $ % ' '
1+ In-rayana K/+ ,+++,+++ 1"+,+++ 1++,+++ %,2"+,+++ 2#,2",+++ 3 311 @ogi K/+ ,+++,+++ 1"+,+++ 1++,+++ %,2"+,+++ 2#,2",+++ 3 3
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A.2. Penghitungn PPh !eg"i tet! *ng %e,u(
T/NG
PTNG
S*T
AP
√
Tuti berhenti beker)a -i PT Jaya *ba-i 4er 1 ?ktober 2+1!
Se)ak 1 Januari 2+1!
Aa)i sebulan sebesar <42&+++++,++
Iuran 4ensiun ke4a-a Dana Pensiun yang 4en-iriannya telah
men-a4atkan 4ersetu)uan :enteri Keuangan sebesar <41+++++,++
Su-ah memiliki NP.P, menikah teta4i belum mem4unyai anak
Selama beker)a hanya menerima 4enghasilan beru4a ga)i
NoNama
PegawaiStatus
PenghasilanBruto
6Jan3?kt8
Pengurangan
Jumlah Ph NetoSetahun/
Disetahunkan PTKP
PKP Setahun/Disetahunkan
PPh 21Setahun
PPh 21su-ah
Di4otong6Jan3Se4t8
PPh 21Kurang/6ebih8
Di4otong
BiayaJabatan
IuranPensiun/
Iuran THT
1 2 ! " # $ % & 1+ ' '
% Tuti K/+ 2&,+++,+++ 1!"+,+++ 1+++,+++ 2#,""+,+++ 2#,2",+++ 22",+++ 11,2"+ 2+$,"#$ 61&#,1$8
@atata&:5 ?%4ar&ya PP" Pa4al 21 ya&g "ar4 di'oto&g &t! ma4a 'a#a! t%ra!"ir adala"
4%li4i" a&tara PP" ya&g t%rta&g ata4 4%lr" '%&g"a4ila& !%&a 'a#a! 4%lama4at ta"& 'a#a!;bagia& ta"& 'a#a! d%&ga& PP" 21 ya&g t%la" di'oto&g 'adama4a-ma4a 4%b%lm&ya.
5 =%l%bi"a& '%moto&ga& PP" '196.31( t%r4%bt di!%mbali!a& PT. Jaya Abadi!%'ada Tti 'ada 4aat '%mb%ria& ?!ti P%moto&ga& PP" Pa4al 21 8ormlir
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A.=.Re%! Penghitungn PPh !eg"i tet!&te('u% !eg"i *ng )(u 'u% $n *ng%e,u(-
T/NG
PTNG
S*T
AP
√
No Nama Pegawai StatusPenghasilan
Bruto
Pengurangan Jumlah Ph Neto
Setahun/Disetahunkan
PTKP PKP Setahun/Disetahunkan
PPh 21?ktober
BiayaJabatan
IuranPensiun/Iuran
THT1 2 ! " # $ % & '
1 (a)ar *riwibowo K/+ %,+++,+++ !++,+++ "++,+++ %",2++,+++ 2#,2",+++ "%,%$",+++ 1&,2$1
2 Bu-i .i)aya K/+ #,+++,+++ ++,+++ "++,+++ #2,!++,+++ 2#,2",+++ #,+$",+++ 1"+,1
an-ra K/+ 2,#++,+++ 1+,+++ 1++,+++ 2%,!!+,+++ 2#,2",+++ 2,11",+++ %,%1! 0ka K/+ 2,$++,+++ 1",+++ 1++,+++ 2&,"%+,+++ 2#,2",+++ ,2"",+++ 1,"#
" Dewi K/+ 2,&++,+++ 1!",+++ 1++,+++ 1,%#+,+++ 2#,2",+++ ","",+++ 2,+#
# Beny K/+ 2,"++,+++ 12",+++ 1++,+++ 2$,++,+++ 2#,2",+++ &$",+++ !,+#
$ Karyo K/+ 2,"++,+++ 12",+++ 1++,+++ 2$,++,+++ 2#,2",+++ &$",+++ !,+#
% Tuti K/+ 2,&++,+++ 1!",+++ 1++,+++ 2#,""+,+++ 2#,2",+++ 22",+++ 61$8
& Da-ang K/+ ,+++,+++ 1"+,+++ 1++,+++ ,+++,+++ 2#,2",+++ #,#$",+++ 2$,%1
1+In-rayana K/+ ,+++,+++ 1"+,+++ 1++,+++ %,2"+,+++ 2#,2",+++ 3 3
11@ogi K/+ ,+++,+++ 1"+,+++ 1++,+++ %,2"+,+++ 2#,2",+++ 3 3
Jumlah &,1++,+++ "!,#!"
1(21-4atma4a'a#a!
#. Penghitungn PPh !eg"i ti$% tet!&u!h h(in *ng $i)*(%n 'e+( )u,nn-
No
NamaPegawa
i
Status
Penghasilan Bruto
PTKPDasar
PengenaanSetahun
DasarPengenaan
?ktober
PPh?ktober Sebulan Setahun
1 2 ! " # $ ' '
1 Dino K/+ 2,2++,+++ 2#,!++,+++ 2#,2",+++ $",+++ #,2"+ 1
2 Bu-i K/+ 2,!++,+++ 2%,%++,+++ 2#,2",+++ 2,!$",+++ 2+#,2"+ 1+,1
0li K/+ 2,++,+++ 2$,#++,+++ 2#,2",+++ 1,2$",+++ 1+#,2"+ ",1! Sasa K/+ 2,2++,+++ 2#,!++,+++ 2#,2",+++ $",+++ #,2"+ 1
" Joko K/+ 2,2++,+++ 2#,!++,+++ 2#,2",+++ $",+++ #,2"+ 1
1(21-
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T/NG
PTNG
S*T
AP
√
Pemotongan PPh sebesar
4enghitungan -alam halaman
sebelum ini
* Pegawai teta4
Pembuatan bukti 4otong
-ilakukan setelah :asa
Pa)ak terakhir 6Desemberatau saat berhenti bekerja8
-engan (ormulir 1$213*1
atau 1$213*2
Pembuatan bukti 4otong
untuk Tuti 6Pegawai Keluar8
sbb
Petngn 0Pe)utn #u%tiPetngn
Tti
0(.9)6.120.3 526 000
>
0
=%rto&ata&, =arto4ro, S!o"ar#o
>
10 1 00000001 01 10
01.916.101.5 532 000
PT. JADA A?A7
29.000.000
29.000.000
1.50.000
1.000.000
2.50.000
26.550.000
26.325.000
225.000
11.250
11.250
3311121(05(900010
StaC P%ma4ara&
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T/NG
PTNG
S*T
AP
√
Pen*et(n PPh Di!tng
5 Penyetoran -ilakukan atas
PPh Di4otong atas 4egawaiteta4 -an 4egawai ti-ak teta4
<4$121+ 6"!#!" =
<41#"#"85 *sli SSP lembar ke3
-ilam4irkan 4a-a SPT PPh
Pasal 21/2#
PT. JAA A#ADI
3 4 1 5 1 1 1 2 3
5 1 1 1 2 1 1
7 2 1
GROGOL8 SUKOHARJO8 JA9A TENGAH
Pe)*(n PPh P', 21M' P:% O%t)e( 215
R!=>1.21
Tig Rtu' Tu:uh Pu,uh Stu Ri)u Du Rtu' Se!u,uh Ru!ih
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T/NG
PTNG
S*T
AP √
%m%&"i 4yarat $a#ib %-SPTPa4al 3 ayat 3
P%moto&ga& PP" Pa4al 21t%r"ada' '%ga$ai t%ta' ya&g
#mla"&ya l%bi" dari 20 ora&g
P%moto&ga& PP" Pa4al 21Tida! 8i&al;Pa4al 26 d%&ga&b!ti 'oto&g ya&g #mla"&yal%bi" dari 20 do!m%&P%moto&ga& PP" Pa4al 218i&al d%&ga& b!ti 'oto&gya&g #mla"&ya l%bi" dari 20do!m%&
P%&y%tora& d%&ga& SSP;b!tiPb! ya&g #mla"&ya l%bi" dari20 da 'l" do!m%&
8ormlir-8ormlir ya&g dii4i
&d! SPT 8ormlir 1(21
8ormlir 1(21-&t! 4at ma4a 'a#a!
8ormlir 1(21-&t! 4at ta"& 'a#a!
8ormlir 1(21-
8ormlir 1(21-
8ormlir 1(21-<
8ormlir 1(21-<
√>
>
>
>
√
√
>
>
>
√
Pe,!(n SPT PPh P', 21/26
Tida! $a#ib %-SPT!ar%&a tida! ada4at'& !rit%ria
t%r'%&"i
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NO?EM#ER
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DESEM#ER=N7S SAA 7*NGAN N<*?*A =/S/S:
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?. P*?/ATAN *=APT/AS P*TNGAN PP" P*GAWA T*TAP S*AA S*TA/N
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A. Penghitungn PPh !eg"i tet! !$ ' !:%te(%hi(
T/NG
PTNG
S*T
AP
√
No Nama PegawaiSta3tus
PenghasilanBruto6:asa
Terakhir8
PenghasilanBruto
6Setahun8
BiayaJabatan C
IuranPensiun
Jumlah PhNeto Setahun
PTKP PKP
Setahun PPh 21Setahun
PPh 21 su-ahDi4otong
6:asaSebelumnya8
PPh 21 Kurang/6ebih8
Di4otong
1 2 ! " # $"3# % &$3% 1+ 11 121+311
1 (a)ar *riwibowo K/+ %,+++,+++ &#,+++,+++ 1+,%++,+++ %",2++,+++ 2#,2",+++ "%,%$",+++ ,%1,2"+ ,"11,&%1 1&,2#&
2 Bu-i .i)aya K/+ #,+++,+++ $2,+++,+++ &,#++,+++ #2,!++,+++ 2#,2",+++ #,+$",+++ 1,%+,$"+ 1,#",!! 1"+,+$
an-ra K/+ 2,#++,+++ 1,2++,+++ 2,$#+,+++ 2%,!!+,+++ 2#,2",+++ 2,11",+++ 1+",$"+ &#,&! %,%+$
! 0ka K/+ 2,$++,+++ 2,!++,+++ 2,%2+,+++ 2&,"%+,+++ 2#,2",+++ ,2"",+++ 1#2,$"+ 1!&,1& 1,""$
" Dewi K/+ 2,&++,+++ !,%++,+++ 2,&!+,+++ 1,%#+,+++ 2#,2",+++ ","",+++ 2$#,$"+ 2",#& 2,+"$
# Beny K/+ 2,"++,+++ +,+++,+++ 2,$++,+++ 2$,++,+++ 2#,2",+++ &$",+++ !%,$"+ !!,#& !,+"$$ Karyo K/+ 2,"++,+++ +,+++,+++ 2,$++,+++ 2$,++,+++ 2#,2",+++ &$",+++ !%,$"+ !!,#& !,+"$
% Da-ang K/+ ,+++,+++ #,+++,+++ ,+++,+++ ,+++,+++ 2#,2",+++ #,#$",+++ ,$"+ +",&! 2$,%+$
& In-rayana K/+ ,+++,+++ &,+++,+++ $"+,+++ %,2"+,+++ 2#,2",+++ 3 3 3 3
1+ @ogi K/+ ,+++,+++ &,+++,+++ $"+,+++ %,2"+,+++ 2#,2",+++ 3 3 3 3
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meli4uti 4emotongan PPh ke4a-a semua 4egawai,
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#. Penghitungn PPh !eg"i ti$% tet!&u!h h(in *ng $i)*(%n 'e+( )u,nn-
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Status
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PTKPDasar
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1 2 ! " # $ ' '
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0li K/+ 2,++,+++ 2$,#++,+++ 2#,2",+++ 1,2$",+++ 1+#,2"+ ",1
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" Joko K/+ 2,2++,+++ 2#,!++,+++ 2#,2",+++ $",+++ #,2"+ 1
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T/NG
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Pemotongan PPh sebesar
4enghitungan -alam halamansebelum ini
* Pegawai teta4
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atau 1$213*2
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T/NG
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T/NG
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Pen*et(n PPh Di!tng
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T/NG
PTNG
S*T
AP √
%m%&"i 4yarat $a#ib %-SPTPa4al 3 ayat 3
P%moto&ga& PP" Pa4al 21t%r"ada' '%ga$ai t%ta' ya&g
#mla"&ya l%bi" dari 20 ora&g
P%moto&ga& PP" Pa4al 21Tida! 8i&al;Pa4al 26 d%&ga&b!ti 'oto&g ya&g #mla"&yal%bi" dari 20 do!m%&P%moto&ga& PP" Pa4al 218i&al d%&ga& b!ti 'oto&gya&g #mla"&ya l%bi" dari 20do!m%&
P%&y%tora& d%&ga& SSP;b!tiPb! ya&g #mla"&ya l%bi" dari20 da 'l" do!m%&
8ormlir-8ormlir ya&g dii4i
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1.1-12.1-00000002 1-01-2015
1.1-12.1-00000003 1-01-2015
1.1-12.1-0000000 1-01-2015
1.1-12.1-00000005 1-01-2015
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