xii 87
Tabel 4.11 Rekapitulasi Perhitungan PPh Pasal 21 Tahun 2011 Karyawan Tetap dan
Outsourcing Metode Gross Koperasi Satya Ardhia Mandiri KOSAMI dalam rupiah
Uraian Karyawan Tetap
Karyawan Outsourcing
Total Simpin
Kantin Pengadaan
Greeting Service
Adm Umum
1. Penghasilan Bruto
Gaji Pokok 40.903.500 95.571.000 27.306.000 72.261.000 153.699.900 6.290.190.000 6.679.931.400
Tunjangan Transportasi 19.680.000 51.930.000 14.580.000 38.850.000 76.770.000 1.361.625.000 1.563.435.000
Tunjangan Jabatan 6.506.000 10.824.000
2.712.000 10.776.000 49.464.000 -
80.282.000 Tunjangan Kesehatan
- -
- -
3.000.000 -
3.000.000 Tunjangan Telepon
- -
- -
3.600.000 -
3.600.000 JKK JKM
220.879 516.083
147.452 390.209
829.979 33.967.026
36.071.630 JPK
1.860.000 5.040.000
1.080.000 3.240.000
5.640.000 207.090.000
223.950.000 Uang Lembur
- -
- -
5.452.000 940.103.000
945.555.000 Tunjangan Hari Raya
3.153.958 8.866.250
2.501.500 6.919.750 14.223.408
467.400.000 503.064.866
Jumlah Penghasilan Bruto 72.324.337 172.747.333 48.326.952 132.436.959 312.679.287 9.300.375.026 10.038.889.896 2. Pengurang
Biaya Jabatan 3.746.053
8.194.054 2.291.273
6.275.860 15.989.520 472.051.216
508.547.977 Jaminan Hari Tua
886.335 1.911.420
546.120 1.445.220
3.337.068 134.518.800
142.644.963 PTKP
46.200.000 133.320.000 33.000.000 92.400.000 168.300.000 6.982.580.000 7.455.800.000
Jumlah Pengurang 50.832.388 143.425.474 35.837.393 100.121.080 187.626.588 7.589.150.016 8.106.992.940
3.
PKP 21.491.949
29.321.859 12.489.559 32.315.879 125.052.699 1.711.319.035 1.931.896.956
4. PPh Ditanggung oleh Karyawan
813.313 1.443.800
618.200 1.598.400
5.841.308 87.864.746
98.179.867
Sumber : Summary olah data internal Koperasi
iv 88
b. Pajak Penghasilan Pasal 21 Ditanggung oleh Perusahaan
Tabel-tabel 4.12-4.20 dibawah ini akan memperlihatkan sampel perhitungan Pajak Penghasilan PPh Pasal 21 ditanggung
oleh perusahaan atau metode perhitungan net baik untuk karyawan tetap dan karyawan outsourcing pada bulan Januari, Agustus dan
Desember dan juga sampel perhitungan pemberian Tunjangan Hari Raya THR. Dan tabel 4.21 merupakan perhitungan Pajak
Penghasilan PPh Pasal 21 ditanggung oleh karyawan pada tahun 2011.
iv 89
Tabel 4.12 Sampel Perhitungan PPh Pasal 21 Karyawan Tetap Metode Net
Koperasi Satya Ardhia Mandiri KOSAMI Januari 2011
dalam rupiah
Nama St
Jumlah Penghasilan
Biaya Jabatan
JHT Penghasila
n sebulan Penghasilan
Setahun PTKP
PKP PPh
Pasal 21 Per Tahun
PPh Pasal 21
per Bulan R. Bambang
K1
4.619.180 264.959 4.354.221
52.250.652 18.480.000 33.770.000 1.688.500 140.708
Reni Nurbaeni K0
2.383.493 144.150 2.239.344
26.872.123 15.840.000 11.032.000 551.600
45.967
Wiwit Wicaksana TK-
2.337.413 144.510 2.192.903
26.314.835 15.840.000 10.474.000 523.700
43.642
Marselina K0
2.049.493 127.450 1.922.044
23.064.523 15.840.000 7.224.000 361.200
30.100
Aries Sandi K2
2.019.493 125.950 1.893.544
22.722.523 19.800.000 2.922.000 146.100
12.175
Endang S K2
1.886.894 117.100 1.769.794
21.237.530 19.800.000 1.437.000 71.850
5.988
Sukisno K2
2.326.394 139.075 2.187.319
26.247.830 19.800.000 6.447.000 322.350
26.863
Wendy Silvina
TK- 2.019.493 125.950
1.893.544 22.722.523 15.840.000 6.882.000
344.100 28.675
Amir Hasibuan
TK- 1.916.894 118.600
1.798.294 21.579.530 15.840.000 5.739.000
286.950 23.913
Maryono K0
1.826.894 114.100 1.712.794
20.553.530 17.160.000 3.393.000 169.650
14.138
v 90
Tabel 4.13 Sampel Perhitungan PPh Pasal 21 Karyawan Tetap Metode Net
Koperasi Satya Ardhia Mandiri KOSAMI Agustus 2011 dalam rupiah
Nama St
Jumlah Penghasilan
Biaya Jabatan
JHT Penghasilan
sebulan Penghasilan
Setahun PTKP
PKP PPh
Pasal 21 Per Tahun
PPh Pasal 21
per Bulan R. Bambang
K1
4.759.180 271.959 4.487.221
53.846.652 18.480.000 35.366.000 1.768.300 147.358
Reni Nurbaeni K0
2.323.493 141.150 2.182.344
26.188.123 15.840.000 10.348.000 517.400
43.117
Wiwit Wicaksana TK-
2.457.413 150.510 2.306.903
27.682.835 15.840.000 11.842.000 592.100
49.342
Marselina K0
2.109.493 130.450 1.979.044
23.748.523 15.840.000 7.908.000 395.400
32.950
Aries Sandi K2
2.229.493 136.450 2.093.044
25.116.523 19.800.000 5.316.000 265.800
22.150
Endang S K2
2.006.894 123.100 1.883.794
22.605.530 19.800.000 2.805.000 140.250
11.688
Sukisno K2
2.390.394 142.275 2.248.119
26.977.430 19.800.000 7.177.000 358.850
29.904
Wendy Silvina
TK- 2.109.493 130.450
1.979.044 23.748.523 15.840.000 7.908.000
395.400 32.950
Amir Hasibuan
TK- 1.976.894 121.600
1.855.294 22.263.530 15.840.000 6.423.000
321.150 26.763
Maryono K0
1.976.894 121.600 1.855.294
22.263.530 17.160.000 5.103.000 255.150
21.263
vi 91
Tabel 4.14 Sampel Perhitungan PPh Pasal 21 Karyawan Tetap Metode Net
Koperasi Satya Ardhia Mandiri KOSAMI Tunjangan Hari Raya THR dalam rupiah
Nama St
THR Jumlah
Penghasilan Biaya
Jabatan JHT
Penghasilan Setahun
PTKP PKP
PPh Pasal 21
Gaji THR PPh
Pasal 21 Gaji
PPh Pasal 21
THR R. Bambang
K1
2.920.000 60.030.160 3.409.508
56.620.652 18.480.000 38.140.000 1.907.000 1.768.300 138.700
Reni Nurbaeni K0
1.686.750 29.568.669 1.778.133
27.790.536 15.840.000 11.950.000 597.500
517.400 80.100
Wiwit Wicaksana TK-
1.819.950 31.308.900 1.897.113
29.411.787 15.840.000 13.571.000 678.550
592.100 86.450
Marselina K0
1.472.750 26.786.669 1.639.033
25.147.636 15.840.000 9.307.000
465.350 395.400
69.950
Aries Sandi K2
1.472.750 28.226.669 1.711.033
26.515.636 19.800.000 6.715.000
335.750 265.800
69.950
Endang S K2
1.250.750 25.333.476 1.539.734
23.793.742 19.800.000 3.993.000
199.650 140.250
59.400
Sukisno K2
1.250.750 29.935.476 1.769.834
28.165.642 19.800.000 8.365.000
418.250 358.850
59.400
Wendy Silvina
TK- 1.472.750 26.786.669 1.639.033
25.147.636 15.840.000 9.307.000
465.350 395.400
69.950
Amir Hasibuan
TK- 1.250.750 24.973.476 1.521.734
23.451.742 15.840.000 7.611.000
380.550 321.150
59.400
Maryono K0
1.250.750 24.973.476 1.521.734
23.451.742 17.160.000 6.291.000
314.550 255.150
59.400
vii 92
Tabel 4.15 Sampel Perhitungan PPh Pasal 21 Karyawan Tetap Metode Net
Koperasi Satya Ardhia Mandiri KOSAMI Desember 2011 dalam rupiah
Nama St
Jumlah Penghasilan
Biaya Jabatan
JHT Penghasilan
Setahun PTKP
PKP PPh
Pasal 21 Setahun
PPh Pasal 21
Jan-Nov PPh
Pasal 21 Desember
R. Bambang K1
59.790.160 3.397.508 56.392.652 18.480.000 37.912.000 1.895.600 1.748.242
147.358
Reni Nurbaeni K0
30.048.669 1.802.133 28.246.536 15.840.000 12.406.000
620.300 574.333
45.967
Wiwit Wicaksana TK-
31.218.900 1.892.613 29.326.289 15.840.000 13.486.000
674.300 622.083
52.217
Marselina K0
25.537.476 1.549.934 23.987.542 15.840.000 8.147.000
407.350 427.208
19.858
Aries Sandi K2
27.536.669 1.676.533 25.860.136 19.800.000 6.060.000
303.000 282.250
20.750
Endang S K2
24.643.476 1.505.234 23.138.242 19.800.000 3.338.000
166.900 158.038
8.863
Sukisno K2
30.125.476 1.779.334 28.346.142 19.800.000 8.546.000
427.300 395.108
32.192
Wendy Silvina
TK- 26.666.669 1.633.033
25.033.636 15.840.000 9.193.000 459.650
426.700 32.950
Amir Hasibuan
TK- 24.673.476 1.506.734
23.166.742 15.840.000 7.326.000 336.300
339.538 26.763
Maryono K0
24.523.476 1.499.234 23.024.242 17.160.000 5.864.000
293.200 276.188
17.013
viii 93
Tabel 4.16 Sampel Perhitungan PPh Pasal 21 Karyawan
Outsourcing Metode Net Koperasi Satya Ardhia Mandiri KOSAMI
Januari 2011 dalam rupiah
Nama St
Jumlah Penghasilan
Biaya Jabatan
JHT Penghasilan
sebulan Penghasilan
Setahun PTKP
PKP PPh
Pasal 21 Per Tahun
PPh Pasal 21
per Bulan Ardiansyah
TK-
1.670.250 108.513 1.561.738
18.740.850 15.840.000 2.900.000 145.000
12.083
Budi Santoso K2
1.781.750 114.088 1.667.663
20.011.950 19.800.000 211.000
10.500 879
Haerudin K1
1.781.750 114.088 1.667.663
20.011.950 18.480.000 1.531.000 76.550
7.655
Mulhat K3
1.781.750 114.088 1.667.663
20.011.950 21.120.000 -
- -
Zainudin K0
1.781.750 114.088 1.667.663
20.011.950 17.160.000 2.851.000 142.550
14.255
Retno Juwita Sari TK-
1.648.750 107.438 1.541.313
18.495.750 15.840.000 2.655.000 132.750
13.275
Winarsih TK-
1.614.750 105.738 1.509.013
18.108.150 15.840.000 2.268.000 113.400
11.340
Iim M Ibrahim K2
2.047.750 127.388 1.920.363
23.044.350 19.800.000 3.244.000 162.200
13.517
Widodo K2
2.026.250 123.313 1.899.938
22.799.250 19.800.000 2.999.000 149.950
14.995
R. Taufik Hidayat K0
1.586.750 104.388 1.482.413
17.788.950 17.160.000 628.000
31.400 2.617
Ari Anggoro TK-
1.833.250 116.663 1.716.588
20.599.050 15.840.000 4.759.000 237.950
19.829
Irvan Setiawan K1
1.973.750 123.688 1.850.063
22.200.750 18.480.000 3.720.000 186.000
15.500
Heru Heryandi K0
1.616.750 105.838 1.510.913
18.130.950 17.160.000 970.000
48.500 4.850
Ade Nugraha K0
1.729.602 109.080 1.620.522
19.446.263 17.160.000 2.286.000 114.300
9.525
Jusal TK-
1.787.602 111.980 1.675.622
20.107.463 15.840.000 4.267.000 213.350
17.779
Ike Verawati TK-
1.781.750 114.088 1.667.663
20.011.950 15.840.000 4.171.000 208.550
17.379
Tuti Alawiyah TK-
1.648.750 107.438 1.541.313
18.495.750 15.840.000 2.655.000 132.750
13.275
Ahmad Fauzan K0
1.526.750 101.338 1.425.413
17.104.950 17.160.000 -
- -
Yus Sugito K0
1.571.750 103.588 1.468.163
17.617.950 17.160.000 457.000
22.850 1.904
Agus Rustandih K0
2.133.250 131.663 2.001.588
24.019.050 17.160.000 6.859.000 342.950
28.579
ix 78
94
Tabel 4.17 Sampel Perhitungan PPh Pasal 21 Karyawan
Outsourcing Metode Net Koperasi Satya Ardhia Mandiri KOSAMI
Agustus 2011 dalam rupiah
Nama St
Jumlah Penghasilan
Biaya Jabatan
JHT Penghasilan
sebulan Penghasilan
Setahun PTKP
PKP PPh
Pasal 21 Per Tahun
PPh Pasal 21
per Bulan Ardiansyah
TK-
1.639.250 106.963 1.532.288
18.387.450 15.840.000 2.547.000 127.350
10.613
Budi Santoso K2
1.811.750 115.588 1.696.163
20.353.950 19.800.000 553.000
27.650 2.304
Haerudin K1
1.811.750 115.588 1.696.163
20.353.950 18.480.000 1.873.000 93.650
7.804
Mulhat K3
1.811.750 115.588 1.696.163
20.353.950 21.120.000 -
- -
Zainudin K0
1.736.750 111.838 1.624.913
19.498.950 17.160.000 3.658.000 182.900
18.290
Retno Juwita Sari TK-
1.586.750 104.338 1.482.413
17.788.950 15.840.000 1.948.000 97.400
8.117
Winarsih TK-
1.586.750 104.338 1.482.413
17.788.950 15.840.000 1.948.000 97.400
8.117
Iim M Ibrahim K2
1.714.250 110.713 1.603.538
19.242.450 19.800.000 2.082.000 104.100
8.675
Widodo K2
1.768.750 113.438 1.655.313
19.863.750 19.800.000 2.703.000 135.150
13.515
R. Taufik Hidayat K0
1.616.750 105.838 1.510.913
18.130.750 17.160.000 970.000
78.500 4.042
Ari Anggoro TK-
1.826.750 116.338 1.710.413
20.524.950 15.840.000 4.684.000 234.200
19.517
Irvan Setiawan K1
1.923.250 121.163 1.802.088
21.625.050 18.480.000 4.465.000 223.250
18.604
Heru Heryandi K0
1.816.750 115.838 1.700.913
20.410.950 17.160.000 4.570.000 228.500
22.850
Ade Nugraha K0
1.724.602 108.830 1.615.772
19.389.263 17.160.000 3.549.000 177.450
17.788
Jusal TK-
1.764.102 110.805 1.653.297
19.839.563 15.840.000 3.999.000 199.950
16.663
Ike Verawati TK-
1.745.250 112.263 1.632.988
19.595.85. 15.840.000 3.755.000 187.750
15.646
Tuti Alawiyah TK-
1.678.750 108.938 1.569.813
18.837.750 15.840.000 2.997.000 149.850
14.985
Ahmad Fauzan K0
1.571.750 103.588 1.468.163
17.617.950 17.160.000 457.000
22.850 1.904
Yus Sugito K0
1.661.750 108.088 1.553.663
18.643.950 17.160.000 1.483.000 74.150
6.179
Agus Rustandih K0
1.816.750 115.838 1.700.913
20.410.950 17.160.000 4.570.000 228.500
22.850
x 95
Tabel 4.18 Sampel Perhitungan PPh Pasal 21 Karyawan
Outsourcing Metode Net Koperasi Satya Ardhia Mandiri KOSAMI
Tunjangan Hari Raya THR dalam rupiah
Nama St
THR Jumlah
Penghasilan Biaya
Jabatan JHT
Penghasilan Setahun
PTKP PKP
PPh Pasal 21
GajiTHR PPh
Pasal 21 Gaji
PPh Pasal 21
THR Ardiansyah
TK-
1.250.000 20.921.000 1.346.050
19.574.950 15.840.000 3.734.000 186.700 127.350
59.350
Budi Santoso K2
1.250.000 22.991.000 1.449.550
21.541.450 19.800.000 1.741.000 87.050
27.350 59.400
Haerudin K1
1.250.000 22.991.000 1.449.550
21.541.450 18.480.000 3.061.000 153.050
93.650 59.400
Mulhat K3
1.250.000 22.991.000 1.449.550
21.541.450 21.120.000 421.000
21.050 -
21.050
Zainudin K0
1.250.000 22.991.000 1.404.550
20.686.450 17.160.000 4.846.000 242.300 182.900
59.400
Retno Juwita Sari TK-
1.250.000 20.921.000 1.314.550
18.976.450 15.840.000 3.136.000 156.800
97.400 59.400
Winarsih TK-
1.250.000 20.921.000 1.314.550
18.976.450 15.840.000 3.136.000 156.800
97.400 59.400
Iim M Ibrahim K2
1.250.000 21.821.000 1.391.050
20.429.950 19.800.000 3.269.000 163.450 104.100
59.350
Widodo K2
1.250.000 22.475.000 1.423.750
21.051.250 19.800.000 3.891.000 194.550 135.150
59.400
R. Taufik Hidayat K0
1.250.000 20.651.000 1.332.550
19.318.450 17.160.000 2.158.000 107.900
48.500 59.400
Ari Anggoro TK-
1.250.000 23.171.000 1.458.550
21.712.450 15.840.000 5.872.000 293.600 234.200
59.400
Irvan Setiawan K1
1.250.000 24.329.000 1.516.450
22.812.550 18.480.000 5.652.000 282.600 223.250
59.350
Heru Heryandi K0
1.250.000 23.051.000 1.452.550
21.598.450 17.160.000 5.758.000 287.900 228.500
59.400
Ade Nugraha K0
1.130.000 21.825.224 1.362.462
20.462.763 17.160.000 4.622.000 231.100 177.450
53.650
Jusal TK-
1.130.000 22.299.224 1.386.161
20.913.063 15.840.000 5.073.000 253.650 199.850
53.700
Ike Verawati TK-
1.250.000 22.193.000 1.409.650
20.783.350 15.840.000 4.943.000 247.150 187.750
59.400
Tuti Alawiyah TK-
1.250.000 21.395.000 1.369.750
20.025.250 15.840.000 4.185.000 209..250 149.850
59.400
Ahmad Fauzan K0
1.250.000 20.111.000 1.305.550
18.805.450 17.160.000 1.645.000 82.250
22.850 59.400
Yus Sugito K0
1.250.000 21.191.000 1.359.550
19.831.450 17.160.000 2.671.000 133.550
74.150 59.400
Agus Rustandih K0
1.250.000 23.051.000 1.452.550
21.598.450 17.160.000 5.758.000 287.900 228.500
59.400
xi 96
Tabel 4.19 Sampel Perhitungan PPh Pasal 21 Karyawan
Outsourcing Metode Net Koperasi Satya Ardhia Mandiri KOSAMI
Desember 2011 dalam rupiah
Nama St
Jumlah Penghasilan
Biaya Jabatan
JHT Penghasilan
Setahun PTKP
PKP PPh
Pasal 21 Setahun
PPh Pasal 21
Jan-Nov PPh
Pasal 21 Desember
Ardiansyah TK-
21.665.000 1.383.250 20.281.750 15.840.000 4.441.000 222.050 212.488
9.563
Budi Santoso K2
22.916.000 1.445.800 21.470.200 19.800.000 1.670.000
83.500 82.072
1.428
Haerudin K1
22.916.000 1.445.800 21.470.200 18.480.000 2.990.000 149.500 144.948
4.553
Mulhat K3
22.916.000 1.445.800 21.470.200 21.120.000
350.000 21.000
21.050 50
Zainudin K0
22.304.000 1.415.200 20.888.800 17.160.000 5.048.000 302.880 227.015
75.865
Retno Juwita Sari TK-
21.530.000 1.376.500 20.153.500 15.840.000 4.313.000 215.650 204.873
10.777
Winarsih TK-
21.476.500 1.373.825 20.102.675 15.840.000 4.262.000 213.100 201.906
11.149
Iim M Ibrahim K2
23.460.500 1.473.025 21.987.475 19.800.000 4.827.000 241.350 160.296
81.054
Widodo K2
25.465.000 1.573.250 23.891.750 19.800.000 6.731.000 403.860 268.605
135.255
R. Taufik Hidayat K0
22.857.500 1.442.875 21.414.625 17.160.000 4.254.000 212.700 217.229
4.529
Ari Anggoro TK-
23.537.000 1.476.850 22.060.150 15.840.000 6.220.000 311.100 260.763
50.238
Irvan Setiawan K1
25.413.000 1570.650 23.842.350 18.480.000 6.682.000 334.100 277.871
56.229
Heru Heryandi K0
21.275.000 1.363.750 19.911.250 17.160.000 4.071.000 244.260 198.420
45.840
Ade Nugraha K0
22.122.724 1.377.336 20.745.388 17.160.000 4.905.000 245.250 215.992
29.258
Jusal TK-
22.259.724 1.384.186 20.875.538 15.840.000 5.035.000 251.750 239.392
12.358
Ike Verawati TK-
22.002.500 1.400.125 20.602.375 15.840.000 4.762.000 238.100 228.921
9.179
Tuti Alawiyah TK-
19.352.500 1.267.625 18.084.875 15.840.000 2.244.000 134.640 210.540
75.900
Ahmad Fauzan K0
19.796.000 1.289.800 18.506.200 17.160.000 1.346.000
67.300 67.017
283
Yus Sugito K0
20.561.000 1.328.050 19.232.950 17.160.000 2.027.000 103.600
97.446 6.154
Agus Rustandih K0
21.257.500 1.326.875 19.894.625 17.160.000 4.054.000 243.240 197.019
46.221
xii 97
Tabel 4.20 Rekapitulasi Perhitungan PPh Pasal 21 Tahun 2011 Karyawan Tetap dan
Outsourcing Metode Net Koperasi Satya Ardhia Mandiri KOSAMI dalam rupiah
Uraian Karyawan Tetap
Karyawan Outsourcing
Total Simpin
Kantin Pengadaan
Greeting Service
Adm Umum
1. Penghasilan Bruto
Gaji Pokok 40.903.500 95.571.000 27.306.000 72.261.000 153.699.900 6.290.190.000 6.679.931.400
Tunjangan Transportasi 19.680.000 51.930.000 14.580.000 38.850.000 76.770.000 1.361.625.000 1.563.435.000
Tunjangan Jabatan 6.506.000 10.824.000
2.712.000 10.776.000 49.464.000 -
80.282.000 Tunjangan Kesehatan
- -
- -
3.000.000 -
3.000.000 Tunjangan Telepon
- -
- -
3.600.000 -
3.600.000 JKK JKM
220.879 516.083
147.452 390.209
829.979 33.967.026
36.071.630 JPK
1.860.000 5.040.000
1.080.000 3.240.000
5.640.000 207.090.000
223.950.000 Uang Lembur
- -
- -
5.452.000 940.103.000
945.555.000 Tunjangan Hari Raya
3.153.958 8.866.250
2.501.500 6.919.750 14.223.408
467.400.000 503.064.866
Jumlah Penghasilan Bruto 72.324.337 172.747.333 48.326.952 132.436.959 312.679.287 9.300.375.026 10.038.889.896 2. Pengurang
Biaya Jabatan 3.746.053
8.194.054 2.291.273
6.275.860 15.989.520 472.051.216
508.547.977 Jaminan Hari Tua
886.335 1.911.420
546.120 1.445.220
3.337.068 134.518.800
142.644.963 PTKP
46.200.000 133.320.000 33.000.000 92.400.000 168.300.000 6.982.580.000 7.455.800.000
Jumlah Pengurang 50.832.388 143.425.474 35.837.393 100.121.080 187.626.588 7.589.150.016 8.106.992.940
3. PKP