contoh perhitungan pph21 dengan excel

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DIBAWAH PTKPPT MITRA INTI SELARASDAFTAR PEMBAYARAN GAJIPEGAWAI TETAP YANG MEMPUNYAI PENGHASILAN DIBAWAH PTKPKARYAWANNONAMAJABATANNPWPSTATUSGAJI POKOKTHRT. MAKANT. TRANSPORTT. JABATANLEMBURINSENTIFPENGHASILANBY. JABATANJAMSOSTEKPENGHASILANPENGHASILANPTKPPKPPPH PASAL 21PPH PASAL 21BRUTONETTO SEBULANNETTO SETAHUNSETAHUNSEBULAN$7SAMSU RIZALCLEANING SERVICEK/-$1,300,0000.0$250,000$400,0000.0$200,0000.0$2,150,000$25,000$1CATUR WULANSECURITYTK/21,300,0000.0250,000400,000$350,0000.02,300,00025,000$2DIKA DWICLEANING SERVICEK/-1,300,0000.0250,000400,0000.0$350,0000.02,300,00025,000$5TITO WICAKSONOOFFICE BOYTK/21,350,0000.0300,000400,0000.0300,0000.02,350,00020,000$6FEBRIANTOSECURITYTK/2$1,350,0000.0$300,000$400,0000.0$300,0000.0$2,350,000$25,000$3RENOCLEANING SERVICEK/11,350,0000.0300,000400,0000.0$350,0000.02,400,00025,000$4TEGARSECURITYK/11,350,0000.0300,000400,0000.0450,0000.02,500,00020,000TOTAL

TENAGA KERJA LEPASTENAGA KERJA LEPASNONAMAPEKERJAANNPWPSTATUSUPAH HARIANMASAUPAHPTKPPKPPPH 21KERJAKUMULATIFHARIANTERUTANG1DIDI WAHYUDIBURUH HARIANTK270,00082,160,00067,5001,620,00081,0002DEWA BRATABURUH HARIANTK250,00092,250,00067,5001,642,50082,1253SADEWOBURUH HARIANTK250,00082,000,00067,5004SUPRIYADIBURUH HARIANTK210,000102,100,00067,5001,425,00071,2505SUYITNOBURUH HARIANTK200,00071,400,00067,5006DEDE SUHENDARBURUH HARIANTK150,000142,100,00067,5001,155,00057,750TOTAL1,330,00012,010,0005,842,500292,125

BUKAN PEGAWAIBUKAN PEGAWAI ; TENAGA AHLI, BUKAN PEGAWAI YANG MENERIMA PENGHASILAN BERKESINAMBUNGAN, DAN BUKAN PEGAWAI YANG TIDAK MENERIMA PENGHASILAN BERKESINAMBUNGANTENAGA AHLINONAMAPEKERJAANNPWPSTATUSKOMISIDPP Pasal 21DPP KUMLATIFTARIFPPH PASAL 21 TERUTANG(RUPIAH)x 50%(RUPIAH)(RUPIAH)$1JOKO WIDUDUAKUNTANK/238,000,00019,000,00019,000,0005%950,000TOTAL$1HARMON HARUNAKUNTANK/238,000,00019,000,00019,000,0005%950,000TOTAL$1AGUS HARYANTOPENILAIK/247,000,00023,500,00023,500,0005%1,175,000TOTAL$1PRIYONOPENILAIK/252,000,00026,000,00026,000,0005%1,300,000TOTAL1,300,000$1EKO PURWANTOKONSULTANK/240,000,00020,000,00020,000,0005%1,000,000TOTALBUKAN PEGAWAI YANG MENERIMA PENGHASILAN BERKESINAMBUNGANNONAMANPWPSTATUSPenghasilan BrutoDPP Pasal 21PTKP SEBULANPKPPKP KumulatifTARIFPPH PASAL 21 TERUTANG(Rupiah)x 50%(Rupiah)(Rupiah)(Rupiah)(RUPIAH)1HARYANTOTK104,000,00052,000,0002,025,00049,975,00049,975,0005%2,498,750TOTAL2,498,7502SAIPUL JAMILUNTK105,000,00052,500,0002,025,00050,475,00050,000,0005%2,500,000475,00015%71,250TOTAL2,571,2503FARHAT HABASTK98,000,00049,000,0002,025,00046,975,00046,975,0005%2,348,750TOTAL4SULAIMANTK158,000,00079,000,0002,025,00076,975,00025,000,0005%1,250,00051,975,00015%7,796,250TOTAL9,046,250BUKAN PEGAWAI YANG MENERIMA PENGHASILAN TIDAK BERKESINAMBUNGANNONAMAPEKERJAANNPWPSTATUSKOMISIDPP Pasal 21DPP KUMLATIFTARIFPPH PASAL 21 TERUTANG(RUPIAH)x 50%(RUPIAH)(RUPIAH)$1JOKO WIDUDUJASA PERBAIKAN KOMPUTERK/244,000,00022,000,00022,000,0005%1,100,000TOTAL$2HARMON HARUNJASA PERBAIKAN MESINK/262,500,00031,250,00031,250,0005%1,562,500TOTAL$3AGUS HARYANTOJASA SERVICEK/24,350,0002,175,0002,175,0005%108,750TOTAL$4PRIYONOJASA SERVICEK/2760,000380,000380,0005%19,000TOTAL$5EKO PURWANTOAHLI KOMPUTERK/24,500,0002,250,0002,250,0005%112,500TOTAL

MANTAN PEGAWAIMANTAN PEGAWAINONAMANPWPJENISSTATUSPENGHASILANPPH 21TIDAKIMBALANTERUTANGBERNPWP1RAMDHANITANTIEMK/-60,000,0004,000,0002ROMADONATIDAK BER-NPWPGRATIFIKASITK/250,000,0002,500,0003,000,0003TEUKU SYAHREZAJASA PRODUKSIK/3100,000,00010,000,0004HENGKY SULAMTIDAK BER-NPWPTANTIEMTK45,000,0002,250,0002,700,0005SOFYAN HADIJASA PRODUKSIK/175,000,0006,250,0006FEBRIOGRATIFIKASITK$150,000,000$17,500,0007RIZAL ABIDINTANTIEMTK/2$50,000,000$2,500,000TOTAL530,000,00045,000,0005,700,000

PESERTA KEGIATANPESERTA KEGIATANNONAMAPEKERJAANNPWPJENISSTATUSPENGHASILANPPH 21TIDAKIMBALANTERUTANGBER-NPWP1SARWONOPESERTA LOMBATIDAK BER-NPWPPENGHARGAANK/-75,000,0006,250,0007,500,0002LILIANA NATSIRATLETHADIAHTK/2150,000,00017,500,0003CRISTIANO RONALDOATLETHADIAHK/3270,000,00013,000,0004EDI PURWANTOPESERTA RAPATUANG RAPATTK50,000,0002,500,0005SIMON SENTOSAATLETTIDAK BER-NPWPHADIAHK/1100,000,00010,000,00012,000,0006YAYAN SURYANAPESERTA RAPATUANG RAPATK/3$65,000,000$4,750,0007BUDI HARTONIATLETTIDAK BER-NPWPPENGHARGAANTK$275,000,000$13,750,000$16,500,000TOTAL985,000,00067,750,00036,000,000