Penghasilan Pasal 21 di Gross up

iv 98

c. Penghasilan Pasal 21 di Gross up

Tabel-tabel 4.21-4.28 dibawah ini akan memperlihatkan sampel perhitungan Pajak Penghasilan PPh Pasal 21 tunjangan di gross up baik untuk karyawan tetap dan karyawan outsourcing pada bulan Januari, Agustus dan Desember dan juga sampel perhitungan pemberian Tunjangan Hari Raya THR. Dan tabel 4.29 merupakan perhitungan Pajak Penghasilan PPh Pasal 21 tunjangan di gross up pada tahun 2011. iv 99 Tabel 4.21 Sampel Perhitungan PPh Pasal 21 Karyawan Tetap Metode Gross Up Koperasi Satya Ardhia Mandiri KOSAMI Januari 2011 dalam rupiah Nama St Tunj. Pajak Jumlah Penghasilan Biaya Jabatan JHT Penghasilan Sebulan Penghasilan Setahun PTKP PKP PPh Pasal 21 Pertahun PPh Pasal 21 Perbulan R. Bambang K1 147.725 4.766.905 272.345 4.494.560 53.934.717 18.480.000 35.454.000 1.772.700 147.725 Reni Nurbaeni K0 48.258 2.431.752 146.563 2.285.189 27.422.268 15.840.000 11.582.000 579.100 48.258 Wiwit Wicak TK- 45.821 2.383.233 146.801 2.236.433 26.837.192 15.840.000 10.997.000 549.850 45.821 Marseliana K0 31.600 2.081.73 6 129.030 1.952.064 23.424.763 15.840.000 7.584.000 379.200 31.600 Aries Sandi K2 12.783 2.032.277 126.589 1.905.688 22.868.253 19.800.000 3.068.000 153.400 12.783 Endang S K2 6.288 1.893.181 114.414 1.775.767 21.309.207 19.800.000 1.509.000 75.450 6.288 Sukisno K2 28.204 2.354.598 140.485 2.214.113 26.569.357 19.800.000 6.769.000 338.450 28.204 Wendy Silvana TK- 30.104 2.049.597 127.455 1.922.143 23.065.711 15.840.000 7.225.000 361.250 30.104 Amir Hasibuan TK- 25.104 1.941.998 119.855 1.822.143 21.865.717 15.840.000 6.025.000 301.250 25.104 Maryono K0 14.842 1.841.736 114.842 1.726.894 20.722.725 17.160.000 3.562.000 178.100 14.842 v 100 Tabel 4.22 Sampel Perhitungan PPh Pasal 21 Karyawan Tetap Metode Gross Up Koperasi Satya Ardhia Mandiri KOSAMI Agustus 2011 dalam rupiah Nama St Tunj. Pajak Jumlah Penghasilan Biaya Jabatan JHT Penghasilan Sebulan Penghasilan Setahun PTKP PKP PPh Pasal 21 Pertahun PPh Pasal 21 Perbulan R. Bambang K1 154.708 4.913.888 279.694 4.634.194 55.610.327 18.480.000 37.130.000 1.856.500 154.708 Reni Nurbaeni K0 45.267 2.368.760 143.413 2.225.347 26.704.163 15.840.000 10.864.000 543.200 45.267 Wiwit Wicak TK- 51.804 2.509.217 153.100 2.356.117 28.273.402 15.840.000 12.433.000 621.650 51.804 Marseliana K0 34.592 2.144.085 132.179 2.011.906 24.142.868 15.840.000 8.302.000 415.100 34.592 Aries Sandi K2 23.254 2.252.747 137.612 2.115.135 25.381.621 19.800.000 5.581.000 279.050 23.254 Endang S K2 12.271 2.019.165 123.713 1.895.451 22.745.417 19.800.000 2.945.000 147.250 12.271 Sukisno K2 31.396 2.421.790 143.844 2.277.945 27.335.342 19.800.000 7.535.000 376.750 31.396 Wendy Silvana TK- 34.592 2.144.085 132.179 2.011.906 24.142.868 15.840.000 8.302.000 415.100 34.592 Amir Hasibuan TK- 28.096 2.004.990 123.004 1.881.985 22.583.822 15.840.000 6.743.000 337.150 28.096 Maryono K0 22.325 1.999.219 122.716 1.876.503 22.518.035 17.160.000 5.358.000 267.900 22.325 vi 101 Tabel 4.23 Sampel Perhitungan PPh Pasal 21 Karyawan Tetap Metode Gross Up Koperasi Satya Ardhia Mandiri KOSAMI Tunjangan Hari Raya THR dalam rupiah Nama St Tunj. Pajak 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 2.002.100 2.920.000 62.032.260 3.509.613 58.522.647 18.480.000 40.042.000 2.002.100 1.856.500 145.600 Reni Nurbaeni K0 627.300 1.686.750 30.195.969 1.809.498 28.386.471 15.840.000 12.546.000 627.300 543.200 84.100 Wiwit Wicak TK- 712.400 1.819.950 32.021.300 1.932.733 30.088.567 15.840.000 14.248.000 712.400 621.650 90.750 Marseliana K0 488.550 1.472.750 27.273.219 1.663.461 25.611.758 15.840.000 9.771.000 488.550 415.100 73.450 Aries Sandi K2 352.500 1.472.750 28.579.169 1.728.658 26.850.511 19.800.000 7.050.000 352.500 279.050 73.450 Endang S K2 209.600 1.250.750 25.543.076 1.550.214 23.922.862 19.800.000 4.192.000 209.600 147.250 62.350 Sukisno K2 439.100 1.250.750 30.374.576 1.791.789 28.582.787 19.800.000 8.782.000 439.100 376.750 62.350 Wendy S TK- 488.550 1.472.750 27.275.219 1.663.461 25.611.758 15.840.000 9.771.000 488.550 415.100 73.450 Amir H TK- 399.550 1.250.750 25.373.026 1.541.711 23.831.315 15.840.000 7.991.000 399.550 337.150 62.400 Maryono K0 330.250 1.250.750 25.303.726 1.538.246 23.765.480 17.160.000 6.605.000 330.250 267.900 62.350 vii 102 Tabel 4.24 Sampel Perhitungan PPh Pasal 21 Karyawan Tetap Metode Gross Up Koperasi Satya Ardhia Mandiri KOSAMI Desember 2011 dalam rupiah Nama St Tunj. Pajak Jumlah Penghasilan Biaya Jabatan JHT Penghasilan Setahun PTKP PKP PPh Pasal 21 Setahun PPh Pasal 21 Jan-Nov PPh Pasal 21 Des R. Bambang K1 1.990.150 61.780.310 3.497.016 58.283.295 18.480.000 39.803.000 1.990.150 1.835.421 154.729 Reni Nurbaeni K0 651.250 30.699.919 1.834.696 28.865.223 15.840.000 13.025.000 651.250 602.975 48.275 Wiwit Wicak TK- 707.900 31.926.800 1.928.008 29.998.782 15.840.000 14.158.000 707.900 653.117 54.783 Marseliana K0 427.650 25.965.126 1.571.316 24.393.810 15.840.000 8.553.000 427.650 448.517 20.867 Aries Sandi K2 318.100 27.854.769 1.692.438 26.162.331 19.800.000 6.362.000 318.100 296.338 21.763 Endang S K2 175.200 24.818.676 1.513.994 23.304.682 19.800.000 3.504.000 175.200 165.917 9.283 Sukisno K2 448.600 30.574.076 1.801.746 28.772.312 19.800.000 8.972.000 448.600 414.804 33.796 Wendy Silvana TK- 482.600 27.149.269 1.657.163 25.492.106 15.840.000 9.652.000 482.600 447.975 34.625 Amir Hasibuan TK- 384.600 25.058.076 1.525.964 23.532.112 15.840.000 7.692.000 384.600 356.496 28.104 Maryono K0 307.800 24.831.276 1.514.624 23.316.652 17.160.000 6.156.000 307.800 289.958 17.842 viii 103 Tabel 4.25 Sampel Perhitungan PPh Pasal 21 Karyawan Outsourcing Metode Gross Up Koperasi Satya Ardhia Mandiri KOSAMI Januari 2011 dalam rupiah Nama St Tunj. Pajak Jumlah Penghasilan Biaya Jabatan JHT Penghasilan Sebulan Penghasilan Setahun PTKP PKP PPh Pasal 21 Pertahun PPh Pasal 21 Perbulan Ardiansyah TK- 12.688 1.682.938 109.147 1.573.791 18.885.488 15.840.000 3.045.000 152.250 12.688 Budi Santoso K2 925 1.782.675 114.134 1.668.541 20.022.495 19.800.000 222.000 11.100 925 Haerudin K1 8.120 1.789.870 114.494 1.675.377 20.104.518 18.480.000 1.624.000 81.200 8.120 Mulhat K3 - 1.781.750 114.088 1.667.663 20.011.950 21.120.000 - - - Zainudin K0 15.120 1.796.870 114.844 1.682.027 20.184.318 17.160.000 3.024.000 151.200 15.120 Retno Juwita S TK- 14.080 1.662.830 108.142 1.554.689 18.656.262 15.840.000 2.816.000 140.800 14.080 Winarsih TK- 12.025 1.626.775 106.339 1.520.436 18.245.235 15.840.000 2.405.000 120.250 12.025 Iim M Ibrahim K2 14.192 2.061.942 128.097 1.933.845 23.206.135 19.800.000 3.406.000 170.300 14.192 Widodo K2 15.900 2.042.150 127.108 1.915.043 22.980.510 19.800.000 3.180.000 159.000 15.900 R. Taufik H K0 2.750 1.589.500 104.475 1.485.025 17.823.300 17.160.000 660.000 33.000 2.750 Ari Anggoro TK- 20.817 1.854.067 117.703 1.736.363 20.836.360 15.840.000 4.996.000 249.800 20.817 Irvan Setiawan K1 16.275 1.990.025 124.501 1.865.524 22.386.285 18.480.000 3.906.000 195.300 16.275 Heru Heryandi K0 5.145 1.621.895 106.095 1.515.800 18.189.603 17.160.000 1.029.000 51.450 5.145 Ade Nugraha K0 10.000 1.739.602 109.580 1.630.022 19.560.263 17.160.000 2.400.000 120.000 10.000 Jusal TK- 18.667 1.806.269 112.913 1.693.355 20.320.263 15.840.000 4.480.000 224.000 18.667 Ike Verawati TK- 18.246 1.799.996 115.000 1.684.996 20.219.953 15.840.000 4.379.000 218.950 18.246 Tuti Alawiyah TK- 14.080 1.662.830 108.142 1.554.689 18.656.262 15.840.000 2.816.000 140.800 14.080 Ahmad Fauzan K0 - 1.526.750 101.338 1.425.413 17.104.950 17.160.000 - - - Yus Sugito K0 2.000 1.573.750 103.688 1.470.063 17.640.750 17.160.000 480.000 24.000 2.000 Agus Rustandih K0 30.004 2.163.254 133.163 2.030.091 24.361.098 17.160.000 7.201.000 360.050 30.004 ix 104 Tabel 4.26 Sampel Perhitungan PPh Pasal 21 Karyawan Outsourcing Metode Gross Up Koperasi Satya Ardhia Mandiri KOSAMI Agustus 2011 dalam rupiah Nama St Tunj. Pajak Jumlah Penghasilan Biaya Jabatan JHT Penghasilan Sebulan Penghasilan Setahun PTKP PKP PPh Pasal 21 Pertahun PPh Pasal 21 Perbulan Ardiansyah TK- 11.142 1.650.392 107.520 1.542.872 18.514.465 15.840.000 2.674.000 133.700 11.142 Budi Santoso K2 2.421 1.814.171 115.709 1.698.462 20.381.548 19.800.000 581.000 29.050 2.421 Haerudin K1 8.196 1.819.946 115.997 1.703.949 20.447.383 18.480.000 1.967.000 98.350 8.196 Mulhat K3 - 1.811.750 115.588 1.696.163 20.353.950 21.120.000 - -- - Zainudin K0 19.400 1.756.150 112.808 1.643.343 19.720.110 17.160.000 3.880.000 194.000 19.400 Retno Juwita S TK- 8.525 1.595.275 104.764 1.490.511 17.886.135 15.840.000 2.046.000 102.300 8.525 Winarsih TK- 8.525 1.595.275 104.764 1.490.511 17.886.135 15.840.000 20.46.000 102.300 8.525 Iim M Ibrahim K2 9.108 1.723.358 111.168 1.612.190 19346.285 19.800.000 2.186.000 109.300 9.108 Widodo K2 14.335 1.783.085 114.154 1.668.931 20.027.169 19.800.000 2.867.000 143.350 14.335 R. Taufik H K0 4.246 1.620.996 106.050 1.514.946 18.179.353 17.160.000 1.019.000 50.95 4.246 Ari Anggoro TK- 20.492 1.847.242 117.362 1.729.880 20.758.555 15.840.000 4.918.000 245.900 20.492 Irvan Setiawan K1 19.529 1.42.779 122.139 1.820.640 21.847.683 18.480.000 4.687.000 234.350 19.529 Heru Heryandi K0 24.235 1.840.985 117.049 1.723.936 20.687.229 17.160.000 4.847.000 242.350 24.235 Ade Nugraha K0 15.525 1.740.127 109.606 1.630.521 19.566.248 17.160.000 3.726.000 186.300 15.525 Jusal TK- 17.492 1.781.594 111.680 .1.669.914 20.038.968 15.840.000 4.198.000 209.900 17.492 Ike Verawati TK- 16.429 1.761.679 113.084 1.648.595 19.783.143 15.840.000 3.943.000 197.150 16.429 Tuti Alawiyah TK- 15.890 1.694.640 109.732 1.584.908 19.017.896 15.840.000 3.178.000 158.900 15.890 Ahmad Fauzan K0 2.000 1.573.750 103.688 1.470.063 17.640.750 17.160.000 480.000 24.000 2.000 Yus Sugito K0 6.488 1.668.238 108.412 1.559.826 18.717.908 17.160.000 1.557.000 77.850 6.488 Agus Rustandih K0 24.235 1.840.985 117.049 1.723.936 20.681.229 17.160.000 4.847.000 242.350 24.235 x 105 Tabel 4.27 Sampel Perhitungan PPh Pasal 21 Karyawan Tetap Metode Gross Up Koperasi Satya Ardhia Mandiri KOSAMI Tunjangan Hari Raya THR dalam rupiah Nama St Tunj. Pajak THR Jumlah Penghasilan Biaya Jabatan JHT Penghasilan Setahun PTKP PKP PPh Pasal 21 Gaji+THR PPh Pasal 21 Gaji PPh Pasal 21 THR Ardiansyah TK 196.050 1.250.000 21.117.050 1.355.853 19.761.198 15.840.000 3.921.000 196.050 133.700 62.350 Budi Santoso K2 91.400 1.250.000 23..082.400 1.454.120 21.628.280 19.800.000 1.828.000 91.400 29.050 62.350 Haerudin K1 160.700 1.250.000 23.151.700 1.457.585 21.694.115 18.480.000 3.214.000 160.700 98.350 62.350 Mulhat K3 26.760 1.250.000 22.991.000 1.449.550 21.541.450 21.120.000 421.000 26.760 - 26.760 Zainudin K0 308.340 1.250.000 22.399.340 1.419.967 20.979.373 17.160.000 5.139.000 308.340 194.000 114.340 Retno Juwita TK- 164.600 1.250.000 20.455.600 1.322.780 19.132.820 15.840.000 3.292.000 164.600 102.300 62.300 Winarsih TK- 164.600 1.250.000 20.455.600 1.322.780 19.132.820 15.840.000 3.292.000 164.600 102.300 62.300 Iim MIbrahim K2 171.650 1.250.000 21.992.650 1.399.633 20.593.018 19.800.000 3.433.000 171.650 109.300 62.350 Widodo K2 247.560 1.250.000 22.722.560 1.436.128 21.286.432 19.800.000 4.126.000 247.560 143.350 104.210 R. Taufik H K0 113.300 1.250.000 20.764.300 1.338.215 19.426.085 17.160.000 2.266.000 113.300 50.950 62.350 Ari Anggoro TK- 308.250 1.250.000 23.479.250 1.473.963 22.005.288 15.840.000 6.165.000 308.250 245.900 62.350 Irvan S K1 296.700 1.250.000 24.625.700 1.531.285 23.094.415 18.480.000 5.934.000 296.700 234.350 62.350 Heru H K0 366.360 1.250.000 23.417.360 1.470.868 21.946.492 17.160.000 6.106.000 366.360 242.350 124.010 Ade Nugraha K0 242.650 1.130.000 22.067.874 1.374.594 20.693.280 17.160.000 4.853.000 242.650 186.300 56.350 Jusal TK- 266.300 1.130.000 22.565.524 1.399.476 21.166.048 15.840.000 5.326.000 266.300 209.900 56.400 Ike Verawati TK- 259.450 1.250.000 22.452.450 1.422.623 21.029.828 15.840.000 5.189.000 259.450 197.150 62.300 Tuti Alawiyah TK- 266.280 1.250.000 21.661.280 1.383.064 20.278.216 15.840.000 4.438.000 266.280 158.900 107.380 A Fauzan K0 86.350 1.250.000 20.197.350 1.309.868 18.887.483 17.160.000 1.727.000 86.350 24.000 62.350 Yus Sugito K0 140.200 1.250.000 21.331.200 1.366.560 19.964.640 17.160.000 2.804.000 140.200 77.850 62.350 Agus Rustandi K0 366.360 1.250.000 23.417.360 1.470.868 21.946.492 17.160.000 6.106.000 366.360 242.350 124.010 xi 106 Tabel 4.28 Sampel Perhitungan PPh Pasal 21 Karyawan Outsourcing Metode Gross Up Koperasi Satya Ardhia Mandiri KOSAMI Desember 2011 dalam rupiah Nama St Tunj. Pajak Jumlah Penghasilan Biaya Jabatan JHT Penghasilan Setahun PTKP PKP PPh Pasal 21 Setahun PPh Pasal 21 Jan-Nov PPh Pasal 21 Des Ardiansyah TK- 233.150 21.898.150 1.394.908 20.503.243 15.840.000 4.663.000 233.150 23.133 10.017 Budi Santoso K2 87.650 23.003.650 1.450.183 21.553.468 19.800.000 1.753.000 87.650 86.183 1.468 Haerudin K1 156.950 23.072.950 1.453.648 21.619.303 18.480.000 3.139.000 156.950 152.353 4.597 Mulhat K3 22.260 22.938.260 1.446.913 21.491.347 21.120.000 371.000 22.260 26.760 4.500 Zainudin K0 321.180 22.625.180 1.431.259 21.193.921 17.160.000 5.353.000 321.180 253.310 67.870 Retno Juwita S TK- 226.400 21.756.400 1.387.820 20.368.580 15.840.000 4.528.000 226.400 215.705 10.695 Winarsih TK- 223.750 21.700.250 1.385.013 20.315.238 15.840.000 4.475.000 223.750 212.310 11.440 Iim M Ibrahim K2 253.400 23.713.900 1.485.695 22.228.205 19.800.000 5.068.000 253.400 168.333 85.067 Widodo K2 428.280 25.893.280 1.594.664 24.298.616 19.800.000 7.138.000 428.280 297.400 130.880 R. Taufik H K0 223.300 23.080.800 1.454.040 21.626.760 17.160.000 4.466.000 223.300 228.300 4.754 Ari Anggoro TK- 326.500 23.863.500 1.493.175 22.370.325 15.840.000 6.530.000 326.500 273.750 52.750 Irvan Setiawan K1 350.750 25.763.750 1.588.188 24.175.563 18.480.000 7.015.000 350.750 291.771 58.979 Heru Heryandi K0 259.020 21.534.020 1.376.701 20.157.319 17.160.000 4.317.000 259.020 222.985 36.053 Ade Nugraha K0 257.450 22.380.174 1.390.209 20.989.965 17.160.000 5.149.000 257.450 226.792 30.658 Jusal TK- 264.300 22.524.024 1.397.401 21.126.623 15.840.000 5.286.000 264.300 251.354 12.946 Ike Verawati TK- 249.950 22.252.450 1.412.623 20.839.828 15.840.000 4.999.000 249.950 240.288 9.663 Tuti Alawiyah TK- 142.800 19.495.300 1.274.765 18.220.535 15.840.000 2.380.000 142.800 235.875 93.075 Ahmad Fauzan K0 70.650 19.866.650 1.293.333 18.573.318 17.160.000 1.413.000 70.650 70.350 300 Yus Sugito K0 108.800 20.669.800 1.333.490 19.336.310 17.160.000 2.176.000 108.800 102.300 6.500 Agus Rustandih K0 257.940 21.515.440 1.375.772 20.139.668 17.160.000 4.299.000 257.940 221.189 36.751 iv 107 Tabel 4.29 Rekapitulasi Perhitungan PPh Pasal 21 Tahun 2011 Karyawan Tetap dan Outsourcing Metode Gross Up Koperasi Satya Ardhia Mandiri KOSAMI dalam rupiah Uraian Karyawan Tetap Karyawan Outsourcing Total Simpin Kantin Pengadaan Greeting Service Adm Umum

1. Penghasilan Bruto