Analisis Data ANALISIS DAN PEMBAHASAN
Penghitungan Pajak Penghasilan Pasal 21 yang dilakukan perusahaan dengan yang dilakukan penulis terdapat beberapa perbedaan.
Penghitungan yang berbeda terdiri dari jumlah biaya jabatan, jumlah pengurangan, jumlah penghasilan neto, jumlah Penghasilan Kena Pajak,
dan jumlah Pajak Penghasilan Pasal 21 terutang. Berikut ini disajikan tabel perbandingan hasil penghitungan Pajak Penghasilan Pasal 21 yang
dilakukan perusahaan dengan penulis.
42 Tabel 4 Perbandingan Penghitungan PPh Pasal 21 yang Dilakukan PT. Perkebunan Nusantara
– V Kebun IntiKKPA Sei Garo dengan Penghitungan PPh Pasal 21 yang Dilakukan Penulis
No. Biaya Jabatan
Jumlah Pengurangan Penghasilan Neto
PKP PPh Pasl 21 terutang
Perusahaan Penulis
Perusahaan Penulis Perusahaan
Penulis Perusahaan
Penulis Perusahaan
Penulis 1
6.000.000 6.000.000 3.600.000
8.400.000 349.214.255 349.214.255 286.214.000 286.214.000 41.553.500 41.553.500 2
6.000.000 6.000.000 3.600.000
8.400.000 266.909.969 266.909.969 194.909.000 194.000.000 24.236.350 24.236.350 3
6.000.000 6.000.000 3.600.000
8.400.000 289.723.934 289.723.934 231.223.000 231.223.000 29.683.450 29.683.450 4
6.000.000 6.000.000 3.600.000
8.400.000 219.517.765 219.517.765 152.017.000 152.017.000 17.802.550 17.802.550 5
6.000.000 6.000.000 3.600.000
8.400.000 171.668.415 171.668.415 104.168.000 104.168.000 10.625.200 10.625.200 6
6.000.000 6.000.000 3.600.000
8.400.000 179.367.987 179.367.987 107.367.000 107.367.000 11.105.050 11.105.050 7
6.000.000 6.000.000 3.600.000
8.400.000 152.623.336 152.623.336 85.123.000 85.123.000 7.768.450 7.768.450 8
6.000.000 6.000.000 3.600.000
8.400.000 168.776.933 168.776.933 101.276.000 101.276.000 10.191.400 10.191.400 9
6.000.000 6.000.000 3.600.000
8.400.000 145.779.937 145.779.937 73.779.000 73.779.000 6.066.850 6.066.850 10
6.000.000 6.000.000 3.600.000
8.400.000 162.521.154 162.521.154 90.521.000 90.521.000 8.578.150 8.578.150 11
5.666.622 6.000.000 3.544.547
8.122.075 123.130.327 122.769.949 60.130.000 59.796.000 4.019.500 3.969.400 12
5.883.248 6.000.000 3.721.953
8.161.295 127.397.031 127.280.279 59.897.000 59.780.000 3.984.550 3.967.000 13
4.088.179 4.330.882 2.981.463
5.437.598 81.422.751 81.180.048 27.422.000 27.180.000 1.371.100 1.359.000 14
3.865.040 4.107.743 1.780.760
6.192.023 76.205.535 75.962.832 22.205.000 21.962.000 1.110.250 1.098.100 15
4.243.863 4.501.735 2.186.276
6.559.322 83.733.256 83.475.384 29.733.000 29.475.000 1.486.650 1.473.750 16
6.000.000 6.000.000 3.967.516
8.032.484 127.642.658 127.642.658 60.142.000 60.142.000 4.021.300 4.021.300 17
5.295.213 5.849.112 3.299.694
7.844.631 109.691.515 109.137.616 37.691.000 37.137.000 1.884.550 1.856.850 18
5.066.750 5.624.421 3.038.816
7.652.355 105.393.742 104.836.071 51.393.000 50.836.000 2.708.950 2.625.400 19
5.457.910 6.000.000 3.425.426
8.032.484 113.027.543 112.485.453 45.527.000 44.985.000 2.276.350 2.249.250 20
5.500.678 6.000.000 3.468.194
8.032.484 113.769.247 113.269.925 46.269.000 45.769.000 2.313.450 2.288.450 21
4.477.601 4.988.202 2.633.419
6.832.384 93.442.253 92.931.652 30.442.000 29.931.000 1.522.100 1.496.550 22
5.773.342 6.000.000 3.861.400
7.911.942 118.044.510 117.817.852 46.044.000 45.817.000 2.302.200 2.290.850 Sumber: Data yang diolah
43 Tabel 4 Perbandingan Penghitungan PPh Pasal 21 yang Dilakukan PT. Perkebunan Nusantara
– V Kebun IntiKKPA Sei Garo dengan Penghitungan PPh Pasal 21 yang Dilakukan Penulis lanjutan
No. Biaya Jabatan
Jumlah Pengurangan Penghasilan Neto
PKP PPh Pasl 21 terutang
Perusahaan Penulis
Perusahaan Penulis Perusahaan
Penulis Perusahaan
Penulis Perusahaan
Penulis 23
4.693.787 5.185.311 2.843.671
7.035.427 97.162.317 96.670.793 25.162.000 24.670.000 1.258.100 1.233.500 24
5.532.025 6.000.000 3.693.720
7.838.305 113.130.904 112.662.929 41.130.000 40.662.000 2.056.500 2.033.100 25
4.056.215 4.501.612 2.391.187
6.166.640 84.311.003 83.865.606 12.311.000 11.865.000 615.550 593.250 26
5.516.940 6.000.000 3.682.437
7.834.503 112.866.299 112.383.239 40.866.000 40.383.000 2.043.300 2.019.150 27
4.454.919 4.929.059 2.784.909
6.599.069 92.456.254 91.982.114 20.456.000 19.982.000 1.022.800 999.100 28
4.480.625 4.961.906 2.688.737
6.753.794 92.965.615 92.484.334 25.465.000 24.984.000 1.273.250 1.249.200 29
4.661.705 5.151.367 2.823.480
6.989.592 96.527.414 96.037.752 33.527.000 33.037.000 1.676.350 1.651.850 30
5.655.042 6.000.000 3.913.103
7.741.939 115.112.573 114.767.615 43.112.000 42.767.000 2.155.600 2.138.350 31
3.967.506 4.445.962 2.574.788
5.838.680 83.559.025 83.080.569 11.559.000 11.080.000 577.950 554.000 32
3.581.958 4.005.816 2.062.096
5.525.678 75.014.493 74.590.635 21.014.000 20.590.000 1.050.700 1.029.500 33
4.018.656 4.451.802 2.482.433
5.988.025 83.481.169 83.048.023 20.481.000 20.048.000 1.024.050 1.002.400 34
4.423.975 4.832.532 2.953.153
6.303.354 90.755.843 90.347.286 18.755.000 18.347.000 937.750 917.350 35
4.107.405 4.540.552 2.571.182
6.076.775 85.167.406 84.734.259 17.667.000 17.234.000 883.350 861.700 36
3.505.099 3.915.856 2.727.917
4.693.038 74.034.848 73.624.091 20.034.000 19.624.000 1.001.700 981.200 37
4.110.323 4.538.869 2.610.024
6.039.168 85.166.777 84.738.231 17.666.000 17.238.000 883.300 861.900 38
3.871.284 4.298.653 2.389.970
5.779.967 80.620.459 80.193.090 8.620.000 8.193.000 431.000 409.650 39
4.317.561 4.779.305 2.683.477
6.413.389 89.634.454 89.172.710 17.634.000 17.172.000 881.700 858.600 40
4.298.120 4.764.116 2.664.036
6.398.200 89.350.122 88.884.126 17.350.000 16.884.000 867.500 844.200 41
4.532.166 4.961.249 2.956.809
6.536.606 93.117.448 92.688.365 21.117.000 20.688.000 1.055.850 1.034.400 42
4.781.555 5.210.637 3.206.158
6.786.034 97.855.784 97.426.702 25.855.000 25.426.000 1.292.750 1.271.300 43
4.617.251 5.068.018 2.960.390
6.724.879 95.086.252 94.635.485 23.086.000 22.635.000 1.154.300 1.131.750 44
4.519.666 4.924.431 2.019.367
6.424.730 92.468.651 92.063.886 24.968.000 24.563.000 1.248.400 1.228.150 Sumber: Data yang diolah
44 Tabel 4 Perbandingan Penghitungan PPh Pasal 21 yang Dilakukan PT. Perkebunan Nusantara
– V Kebun IntiKKPA Sei Garo dengan Penghitungan PPh Pasal 21 yang Dilakukan Penulis lanjutan
No. Biaya Jabatan
Jumlah Pengurangan Penghasilan Neto
PKP PPh Pasl 21 terutang
Perusahaan Penulis
Perusahaan Penulis Perusahaan
Penulis Perusahaan
Penulis Perusahaan
Penulis 45
4.616.019 5.056.450 2.981.935
6.690.534 94.878.903 94.438.472 27.378.000 26.938.000 1.368.900 1.346.900 46
4.488.001 4.908.802 2.929.937
6.466.866 92.129.983 91.709.182 20.129.000 19.709.000 1.006.450 985.450 47
4.547.654 4.995.046 2.890.793
6.651.907 93.696.407 93.249.015 26.196.000 25.749.000 1.309.800 1.287.450 48
4.356.771 4.757.123 2.880.701
6.233.193 89.309.609 88.909.257 21.809.000 21.409.000 1.090.450 1.070.450 49
4.533.727 4.941.867 3.033.428
6.442.166 92.803.317 92.395.177 25.303.000 24.895.000 1.265.150 1.244.750 50
4.592.560 5.018.267 3.017.203
6.593.624 94.197.431 93.771.724 26.697.000 26.271.000 1.334.850 1.313.550 51
4.453.665 4.879.372 2.887.308
6.445.729 91.567.418 91.141.711 24.067.000 23.641.000 1.203.350 1.182.050 52
3.808.766 4.216.905 2.308.467
5.717.204 79.029.039 78.620.900 7.029.000 6.620.000 351.450 331.000 53
4.392.567 4.814.224 2.817.210
6.389.381 90.316.556 89.895.099 22.816.000 22.396.000 1.140.800 1.119.750 54
4.160.146 4.610.914 2.503.290
6.267.770 86.401.261 85.950.403 14.401.000 13.950.000 720.050 697.500 55
5.143.059 5.593.826 3.487.003
7.249.882 105.077.400 104.626.639 33.077.000 32.626.000 1.653.850 1.631.300 56
4.356.400 4.775.671 2.820.177
6.311.894 89.620.800 89.201.529 17.620.000 17.201.000 881.000 860.050 57
4.814.718 5.218.444 3.338.648
6.694.514 98.078.091 97.674.365 26.078.000 25.674.000 1.303.900 1.283.700 58
4.261.494 4.708.486 2.686.137
6.283.843 88.332.877 87.885.885 16.332.000 15.885.000 816.600 794.250 59
4.492.699 4.921.782 2.917.342
6.497.139 92.367.574 91.938.491 20.367.000 19.938.000 1.018.350 996.900 60
4.019.616 4.463.422 2.385.532
6.097.506 83.614.746 83.170.940 11.614.000 11.170.000 580.700 558.500 61
5.083.810 5.527.617 3.449.726
7.161.710 103.834.422 103.390.615 31.834.000 31.390.000 1.591.700 1.569.500 62
4.314.949 4.726.464 2.814.650
6.226.763 88.714.022 88.302.507 16.714.000 16.302.000 835.700 815.100 63
4.351.094 4.791.525 2.717.010
6.425.609 89.845.329 89.404.898 26.845.000 26.404.000 1.342.250 1.320.200 64
5.204.283 5.641.339 3.570.289
7.275.333 105.988.502 105.551.446 33.988.000 33.551.000 1.699.400 1.677.550 65
4.541.173 4.955.538 3.024.523
6.472.188 93.052.930 92.638.565 21.052.000 20.638.000 1.052.600 1.031.900 66
4.143.838 4.567.708 2.548.908
6.162.638 85.615.395 85.191.525 18.115.000 17.691.000 905.750 884.550 Sumber: Data yang diolah
45 Tabel 4 Perbandingan Penghitungan PPh Pasal 21 yang Dilakukan PT. Perkebunan Nusantara
– V Kebun IntiKKPA Sei Garo dengan Penghitungan PPh Pasal 21 yang Dilakukan Penulis lanjutan
No. Biaya Jabatan
Jumlah Pengurangan Penghasilan Neto
PKP PPh Pasl 21 terutang
Perusahaan Penulis
Perusahaan Penulis Perusahaan
Penulis Perusahaan
Penulis Perusahaan
Penulis 67
4.214.806 4.665.343 2.639.449
6.240.700 87.516.690 87.066.153 15.516.000 15.066.000 775.800 753.300 68
4.153.069 4.596.518 2.577.712
6.171.875 86.201.926 85.758.477 14.201.000 13.758.000 710.050 687.900 69
4.543.942 4.982.130 2.984.936
6.541.136 93.539.652 93.101.464 21.539.000 21.101.000 1.076.950 1.055.050 70
4.153.269 4.585.359 2.652.970
6.085.658 86.053.613 85.621.523 14.053.000 13.621.000 702.650 681.050 71
4.593.445 5.059.442 2.959.361
6.693.526 94.961.308 94.495.311 22.961.000 22.495.000 1.148.050 1.124.750 72
4.810.218 5.235.925 3.204.401
6.841.742 98.302.469 97.876.762 30.802.000 30.376.000 1.540.100 1.518.800 73
4.463.915 4.904.558 2.807.054
6.561.419 91.970.375 91.529.732 24.470.000 24.029.000 1.223.500 1.201.450 74
3.798.104 4.191.787 2.327.282
5.662.609 78.566.821 78.173.138 11.066.000 10.673.000 553.300 533.650 75
4.175.822 4.572.881 2.830.369
6.918.334 85.936.341 84.539.282 18.436.000 17.039.000 921.800 851.950 76
5.201.152 5.651.919 3.544.271
7.308.800 106.180.341 105.729.574 34.180.000 33.729.000 1.709.000 1.686.450 77
3.660.964 4.094.645 2.026.880
5.728.729 76.597.847 76.164.166 13.597.000 13.164.000 679.850 658.200 78
4.331.146 4.750.103 2.755.789
6.325.460 89.095.553 88.676.596 21.595.000 21.176.000 1.079.750 1.058.800 79
4.561.928 4.962.362 3.101.106
6.423.184 93.224.488 92.824.054 21.224.000 20.824.000 1.061.200 1.041.200 80
4.178.817 4.549.325 2.827.600
5.900.542 85.456.467 85.085.958 17.956.000 17.585.000 897.800 879.250 81
4.145.181 4.512.843 2.822.660
5.835.364 84.789.164 84.421.502 12.789.000 12.421.000 639.450 621.050 82
4.293.881 4.656.378 2.989.604
5.560.655 87.529.401 87.166.904 15.529.000 15.166.000 776.450 758.300 83
4.266.099 4.647.856 2.883.016
6.030.939 87.307.932 86.926.175 15.307.000 14.926.000 765.350 746.300 84
4.716.886 5.098.643 3.333.803
6.481.726 95.872.886 95.491.129 23.872.000 23.491.000 1.193.600 1.174.550 85
4.255.133 4.636.890 2.872.050
6.019.973 87.099.592 86.717.835 15.099.000 14.717.000 754.950 735.850 86
4.185.167 4.566.924 2.802.004
5.950.087 85.770.143 85.388.386 13.770.000 13.388.000 688.500 669.400 87
4.147.937 4.512.224 2.825.956
5.834.205 84.774.565 84.410.278 17.274.000 16.910.000 863.700 845.500 88
4.095.283 4.480.977 2.696.260
5.880.000 84.125.242 83.739.548 16.625.000 16.239.000 831.250 811.950 Sumber: Data yang diolah
46 Tabel 4 Perbandingan Penghitungan PPh Pasal 21 yang Dilakukan PT. Perkebunan Nusantara
– V Kebun IntiKKPA Sei Garo dengan Penghitungan PPh Pasal 21 yang Dilakukan Penulis lanjutan
No. Biaya Jabatan
Jumlah Pengurangan Penghasilan Neto
PKP PPh Pasl 21 terutang
Perusahaan Penulis
Perusahaan Penulis Perusahaan
Penulis Perusahaan
Penulis Perusahaan
Penulis 89
4.262.601 4.636.484 2.910.394
5.988.691 87.114.869 86.740.986 15.114.000 14.740.000 755.700 737.000 90
3.867.404 4.237.912 2.516.187
5.589.129 79.539.614 79.169.106 21.039.000 20.669.000 1.051.950 1.033.450 91
4.196.065 4.566.573 2.808.487
5.954.151 85.747.810 85.377.302 13.747.000 13.377.000 687.350 668.850 92
4.206.493 4.583.751 2.855.276
5.934.968 86.117.319 85.740.061 14.117.000 13.740.000 705.850 687.000 93
3.976.443 4.332.692 2.676.554
5.632.581 81.377.499 81.021.250 9.377.000 9.021.000 468.850 451.050 94
4.178.011 4.542.298 2.856.038
5.864.271 85.345.984 84.981.697 17.845.000 17.481.000 892.250 874.050 95
4.105.499 4.458.873 2.810.020
5.753.352 83.776.487 83.424.113 11.776.000 11.424.000 588.800 571.200 96
4.444.788 4.826.545 3.061.705
6.209.628 90.703.023 90.321.266 18.703.000 18.321.000 935.150 916.050 97
3.579.209 3.956.814 2.279.320
5.256.703 74.257.182 73.879.577 2.257.000 1.879.000 112.850 93.950 98
2.866.524 3.233.771 1.560.053
4.540.242 60.502.422 60.135.175 6.502.000 6.135.000 325.100 306.750 99
3.397.302 3.787.397 1.998.279
5.186.420 70.951.616 70.561.521 16.951.000 16.561.000 847.550 828.050 100
3.348.160 3.733.650 1.996.943
5.084.867 69.973.624 69.588.134 6.973.000 6.588.000 348.650 329.400 101
3.374.490 3.772.853 1.956.852
5.190.491 70.664.922 70.266.559 16.664.000 16.266.000 833.200 813.300 102
3.264.851 3.650.931 1.911.012
5.003.770 68.399.925 68.014.845 14.399.000 14.014.000 719.950 700.700 103
3.499.514 3.877.119 2.199.625
5.177.008 72.742.967 72.365.362 742.000 365.000 37.100 18.250 104
3.653.282 4.049.875 2.270.199
5.432.958 75.961.127 75.564.534 3.916.000 3.564.000 198.250 178.200 105
3.768.550 4.178.253 2.337.656
5.609.147 78.365.616 77.955.913 6.365.000 5.955.000 318.250 297.750 106
3.473.630 3.853.051 2.106.475
5.220.206 72.220.243 71.840.822 4.720.000 4.340.000 236.000 217.000 107
3.248.459 3.629.696 1.897.242
4.980.913 67.994.251 67.613.014 4.994.000 4.613.000 249.700 230.650 108
3.587.251 3.976.874 2.220.096
5.344.029 74.583.083 74.193.460 2.583.000 2.193.000 129.150 109.650 109
3.375.364 3.746.434 2.008.209
5.113.589 70.186.163 69.815.093 7.186.000 6.815.000 359.300 340.750 110
3.447.386 3.820.946 2.112.099
5.156.233 71.636.240 71.262.680 17.636.000 17.262.000 881.800 863.100 Sumber: Data yang diolah
47 Tabel 4 Perbandingan Penghitungan PPh Pasal 21 yang Dilakukan PT. Perkebunan Nusantara
– V Kebun IntiKKPA Sei Garo dengan Penghitungan PPh Pasal 21 yang Dilakukan Penulis lanjutan
No. Biaya Jabatan
Jumlah Pengurangan Penghasilan Neto
PKP PPh Pasl 21 terutang
Perusahaan Penulis
Perusahaan Penulis Perusahaan
Penulis Perusahaan
Penulis Perusahaan
Penulis 111
3.403.152 3.731.841 2.176.390
4.958.603 70.006.901 69.678.212 2.506.000 2.178.000 125.300 108.900 112
4.198.062 4.571.945 2.846.845
5.923.162 85.889.611 85.515.728 13.889.000 13.515.000 694.450 675.750 113
3.693.373 4.083.544 2.355.462
5.421.455 76.639.601 76.249.430 4.639.000 4.249.000 231.950 212.450 114
3.604.788 3.993.821 2.253.571
5.345.038 74.920.415 74.531.382 7.420.000 7.031.000 371.000 351.550 115
3.518.987 3.889.504 2.219.098
5.189.393 72.971.203 72.600.686 9.971.000 9.600.000 498.550 480.000 116
3.963.776 4.353.969 2.532.882
5.784.863 81.684.700 81.294.507 14.184.000 13.794.000 709.200 689.700 117
3.821.245 4.185.532 2.498.724
5.508.053 78.566.864 78.202.577 11.066.000 10.702.000 553.300 535.100 118
4.447.751 4.829.508 3.064.668
6.212.591 90.759.318 90.377.561 18.759.000 18.377.000 937.950 918.850 119
4.108.392 4.486.774 2.851.309
5.779.857 84.334.009 83.955.627 16.834.000 16.455.000 841.700 822.750 120
4.065.196 4.446.953 2.682.113
5.830.036 83.490.780 83.109.023 11.490.000 11.109.000 574.500 555.450 121
3.620.580 4.010.085 2.237.497
5.393.168 75.198.027 74.808.522 3.198.000 2.808.000 159.900 140.400 122
3.896.061 4.255.183 2.591.784
5.559.460 79.903.329 79.544.207 12.403.000 12.044.000 620.150 602.200 123
3.893.826 4.265.458 2.510.743
5.648.541 80.032.251 79.660.619 17.032.000 16.660.000 851.600 833.000 124
4.046.762 4.452.212 2.615.868
5.883.106 83.566.579 83.161.129 11.566.000 11.161.000 578.300 558.050 125
4.468.117 4.846.499 3.085.034
6.229.582 91.078.776 90.700.394 19.078.000 18.700.000 953.900 935.000 126
3.114.216 3.485.378 1.792.235
4.807.359 65.271.357 64.900.195 11.271.000 10.900.000 563.550 545.000 127
3.353.671 3.739.632 1.970.588
5.122.715 70.055.886 69.669.925 16.055.000 15.669.000 802.750 783.450 128
3.406.658 3.785.615 2.084.677
5.107.596 70.983.662 70.604.705 3.483.000 3.104.000 174.150 155.200 129
3.698.135 4.084.179 2.376.154
5.406.160 76.663.476 76.277.432 4.663.000 4.277.000 233.150 213.850 130
3.773.639 4.090.390 2.632.307
5.231.722 76.892.833 76.576.082 9.392.000 9.076.000 469.600 453.800 131
3.568.084 3.890.025 2.374.641
5.083.468 73.038.968 72.717.027 10.038.000 9.717.000 501.900 485.850 132
3.515.858 3.887.427 2.318.051
5.085.234 73.034.883 72.663.314 1.034.000 663.000 51.700 33.150
Sumber: Data yang diolah
48 Tabel 4 Perbandingan Penghitungan PPh Pasal 21 yang Dilakukan PT. Perkebunan Nusantara
– V Kebun IntiKKPA Sei Garo dengan Penghitungan PPh Pasal 21 yang Dilakukan Penulis lanjutan
No. Biaya Jabatan
Jumlah Pengurangan Penghasilan Neto
PKP PPh Pasl 21 terutang
Perusahaan Penulis
Perusahaan Penulis Perusahaan
Penulis Perusahaan
Penulis Perusahaan
Penulis 133
3.726.429 4.049.338 2.580.519
5.195.248 76.114.426 75.791.517 4.114.000 3.791.000 205.700 189.550 134
3.100.685 3.442.267 1.916.182
4.626.770 64.560.148 64.218.566 1.560.000 1.218.000 78.000 60.900 135
3.836.011 4.171.449 2.623.263
5.384.197 78.380.220 78.044.782 10.880.000 10.544.000 544.000 527.200 136
3.239.724 3.602.580 1.988.672
4.853.632 67.560.829 67.197.973 60.000 302.000 3.000 15.100 137
3.777.729 4.126.708 2.500.067
5.404.370 77.478.773 77.129.794 9.978.000 9.629.000 498.900 481.450 138
2.905.682 3.253.651 1.667.953
4.491.380 60.929.609 60.581.640 6.929.000 6.581.000 346.450 329.050 139
2.742.478 3.090.448 1.504.749
4.328.177 57.828.745 57.480.775 3.828.000 3.480.000 191.400 174.000 140
3.951.050 4.286.488 2.739.932
5.497.606 80.567.589 80.232.151 13.067.000 12.732.000 653.350 636.600 141
3.804.092 4.129.408 2.619.509
5.313.991 77.599.478 77.274.162 14.599.000 14.274.000 729.950 713.700 142
3.990.182 4.328.995 2.779.064
5.540.113 81.378.607 81.039.794 9.378.000 9.039.000 468.900 451.950 143
4.067.715 4.403.153 2.856.597
5.614.271 82.784.229 82.448.791 10.784.000 10.448.000 539.200 522.400 144
3.825.305 4.147.287 2.680.901
5.291.691 77.976.021 77.654.039 5.976.000 5.654.000 298.800 282.700 145
3.760.513 4.077.264 2.619.231
5.218.546 76.643.490 76.326.739 4.643.000 4.326.000 232.150 216.300 146
3.600.464 3.917.215 2.459.134
5.058.545 73.602.514 73.285.763 10.602.000 10.285.000 530.100 514.250 147
3.741.611 4.068.326 2.581.531
5.228.406 76.464.831 76.138.116 4.464.000 4.138.000 223.200 206.900 148
3.834.821 4.154.947 2.693.489
5.296.279 78.122.777 77.802.651 6.122.000 5.802.000 306.100 290.100 149
3.833.375 4.168.813 2.622.457
5.379.731 78.331.968 77.996.530 6.331.000 5.996.000 316.550 299.800 150
3.522.487 3.839.238 2.381.235
4.980.490 72.121.018 71.804.267 9.121.000 8.804.000 456.050 440.200 151
3.963.317 4.270.068 2.811.985
5.411.400 80.306.706 79.989.955 12.806.000 12.489.000 640.300 624.450 152
3.906.677 4.232.114 2.722.174
5.416.617 79.551.105 79.225.668 16.551.000 16.225.000 827.550 811.250 153
3.765.889 4.111.494 2.488.227
5.389.156 77.186.325 76.840.720 9.686.000 9.340.000 484.300 467.000 154
4.374.567 4.713.381 3.163.449
5.924.499 88.681.930 88.343.116 16.681.000 16.343.000 834.050 817.150 Sumber: Data yang diolah
49 Tabel 4 Perbandingan Penghitungan PPh Pasal 21 yang Dilakukan PT. Perkebunan Nusantara
– V Kebun IntiKKPA Sei Garo dengan Penghitungan PPh Pasal 21 yang Dilakukan Penulis lanjutan
No. Biaya Jabatan
Jumlah Pengurangan Penghasilan Neto
PKP PPh Pasl 21 terutang
Perusahaan Penulis
Perusahaan Penulis Perusahaan
Penulis Perusahaan
Penulis Perusahaan
Penulis 155
3.887.274 4.222.713 2.676.156
5.433.831 79.355.862 79.020.423 11.855.000 11.520.000 592.750 576.000 156
4.389.954 4.725.392 3.178.836
5.936.510 88.906.777 88.571.339 21.406.000 21.071.000 1.070.300 1.053.550 157
3.828.644 4.164.082 2.617.526
5.375.200 78.241.882 77.906.444 10.741.000 10.406.000 537.050 520.300 158
3.759.394 4.086.109 2.599.314
5.246.189 76.802.696 76.475.981 4.802.000 4.475.000 240.100 223.750 159
3.941.142 4.261.268 2.799.810
5.402.600 80.142.888 79.822.762 8.142.000 7.822.000 407.100 391.100 160
3.848.142 4.186.959 2.637.024
5.398.077 78.679.837 78.341.020 6.679.000 6.341.000 333.950 317.050 161
3.901.502 4.236.928 2.703.695
5.434.735 79.639.256 79.303.830 7.639.000 7.303.000 381.950 365.150 162
3.511.898 3.828.057 2.365.990
4.973.965 71.903.334 71.587.175 4.403.000 4.087.000 220.150 204.350 163
4.064.616 4.403.429 2.853.498
5.614.547 82.792.843 82.454.030 10.792.000 10.454.000 539.600 522.700 164
3.771.414 4.088.165 2.630.162
5.229.417 76.850.635 76.533.884 9.350.000 9.033.000 467.500 451.650 165
4.222.074 4.538.825 3.080.742
5.680.157 85.413.098 85.096.347 17.913.000 17.596.000 895.650 879.800 166
3.739.695 4.078.508 2.528.577
5.289.626 76.619.347 76.280.534 4.619.000 4.280.000 230.950 214.000 167
3.737.169 4.057.295 2.595.837
5.198.627 76.267.391 75.947.265 4.267.000 3.947.000 213.350 197.350 168
3.835.928 4.161.211 2.664.731
5.332.408 78.217.100 77.891.817 10.717.000 10.391.000 535.850 519.550 169
3.830.744 4.162.810 2.646.241
5.347.313 78.240.954 77.908.888 6.240.000 5.908.000 312.000 295.400 170
3.731.849 4.063.900 2.534.042
5.261.707 76.348.347 76.016.296 4.348.000 4.016.000 217.400 200.800 171
4.125.791 4.464.605 2.914.673
5.675.723 83.955.187 83.613.373 11.955.000 11.613.000 597.750 580.650 172
3.536.375 3.863.089 2.376.895
5.022.569 72.565.939 72.239.225 565.000 239.000 28.250 11.950 173
3.877.962 4.200.871 2.732.052
5.346.781 78.993.550 78.670.641 11.493.000 11.170.000 574.650 558.500 174
3.070.847 3.413.816 1.833.118
4.651.545 63.967.742 63.624.773 9.967.000 9.624.000 498.350 481.200 175
3.366.122 3.738.674 2.101.766
5.003.030 70.143.001 69.770.449 7.143.000 6.770.000 357.150 338.500 176
3.163.215 3.529.643 1.885.553
4.807.305 66.151.984 65.785.556 3.151.000 2.785.000 157.550 139.250 Sumber: Data yang diolah
50 Tabel 4 Perbandingan Penghitungan PPh Pasal 21 yang Dilakukan PT. Perkebunan Nusantara
– V Kebun IntiKKPA Sei Garo dengan Penghitungan PPh Pasal 21 yang Dilakukan Penulis lanjutan
No. Biaya Jabatan
Jumlah Pengurangan Penghasilan Neto
PKP PPh Pasl 21 terutang
Perusahaan Penulis
Perusahaan Penulis
Perusahaan Penulis
Perusahaan Penulis
Perusahaan Penulis
177 3.667.404
4.035.328 2.389.677 5.313.055
75.761.436 75.393.512 8.261.000 7.893.000 413.050 394.650
178 2.727.104
3.037.400 1.636.174 4.128.330
56.929.968 56.619.672 2.929.00 2.619.000 146.450 130.950
179 2.769.619
3.082.220 1.669.528 4.182.311
57.774.693 57.462.092 3.774.000 3.462.000 188.700 173.100
180 3.904.695
4.278.578 2.553.118 5.630.155
80.315.291 79.941.408 8.315.000 7.941.000 415.750 397.050
181 3.988.558
4.304.859 2.870.134 5.423.283
80.990.217 80.673.916 8.990.000 8.673.000 449.500 433.650
182 3.821.067 4.132.958
2.720.976 5.233.049 77.737.995
77.426.104 5.737.000 5.426.000 286.850 271.300 183
3.586.602 3.890.720
2.504.842 4.972.480 73.146.047
72.841.929 5.646.000 5.341.000 282.300 267.050 184
3.520.684 3.856.064
2.466.410 4.910.338 72.546.312
72.210.932 546.000 210.000 27.300 10.500 185
3.700.420 4.002.335
2.627.813 5.074.942 75.273.678
74.971.763 7.773.000 7.471.000 388.650 373.550 186
3.689.406 4.085.286
2.258.512 5.516.180 76.585.410
76.189.530 22.585.000 22.189.000 1.129.250 1.109.450 187
3.828.056 4.139.947
2.747.971 5.220.032 77.890.802
77.578.911 5.890.000 5.578.000 294.500 278.900 188
3.853.596 4.169.898
2.735.172 5.288.322 78.425.944
78.109.642 6.425.000 6.109.000 321.250 305.450 189
3.833.981 4.135.897
2.761.374 5.208.504 77.811.354
77.509.438 5.811.000 5.509.000 290.550 275.450 190
3.579.792 3.885.083
2.507.355 4.957.520 73.049.429
72.744.138 5.549.000 5.244.000 277.450 262.200 191
3.420.529 3.691.646 2.482.542 4.629.633
69.474.411 69.203.294 10.974.000 10.703.000 548.700 535.150
192 3.397.001 3.685.708
2.374.217 4.708.492 69.294.380
69.005.673 1.794.000 1.505.000 89.700 75.250 193
3.428.665 3.707.207
2.450.696 4.685.176 69.737.499
69.458.957 11.237.000 10.958.000 561.850 547.900 194
3.586.628 3.884.285 2.592.991 4.877.922
73.105.437 72.807.780 1.105.000 807.000 55.250 40.350
195 2.865.566 3.151.597
1.886.579 4.130.584 59.187.390
58.901.359 687.000 401.000 34.350 20.050 Total
808.528.934 877.911.235 525.679.259
1.160.384.719 17.510.748.087
17.440.327.901 4.313.672.000
4.245.954.000 315.269.800
311.679.600
Selisih 69.382.301
634.705.460 70.420.186
67.718.000 3.590.200
Sumber: Data yang diolah
Tabel di atas menunjukan data perbedaan-perbedaan penghitungan oleh masing-masing pegawai yang dilakukan perusahaan dengan penulis.