Jumat, 12 Maret 2010

rumus

gaji bruto 1 bulan ........................................................................... xx
Tunjangan :

1. lembur (jam x tarif) .................................................................. xx
2. premi asuransi kecelakaan (dibayar penuh) ........................... xx
3. premi asuransi kematian (dibayar penuh) .............................. xx
4. iuran THT .................................................................................. xx
5. iuran pensiun ............................................................................ xx

total gaji bruto 1 bulan .................................................................. xx
pengurang :

1. biaya jabatan ( 5% x total gaji bruto 1 bln max 500rb)..... xx
2. iuran THT ( dibayar karyawan)......................................... xx
3. iuran pensiun ...................................................................... xx

total pengurang ............................................................................(xx)
total gaji netto 1 bln sebelum PTKP ............................................. xx
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total gaji netto 1 tahun sebelum PTKP ........................................ xx
penghasilan tdk kena pajak (PTKP)
1. wajib pajak ............................................... Rp. 15.840.000
2. istri (jika suami tdk bekerja) ................... Rp. 1.320.000
3. tanggungan (max 3 orang) .................... Rp. 1.320.000
total PTKP .....................................................................................(xx)
gaji netto 1 tahun PKP .................................................................. xx


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tarif PPH pasal 21/thn :
jika wajib pajak punya npwp

  1. 5% x PKP ( 0 - 50jt)
  2. 15% x PKP ( 50 - 250jt)
  3. 25% x PKP ( 250 - 500jt)
  4. 30% x PKP ( 500jt ke atas)
jika wajib pajak tdk punya npwp
  1. 5% x 120% x PKP ( 0 - 50jt)
  2. 15% x 120% x PKP ( 50 - 250jt)
  3. 25% x 120% x PKP ( 250 - 500jt)
  4. 30% x 120% x PKP ( 500jt ke atas)

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perhitungan slip gaji

gaji bruto 1 bln........................... xx
tunjangan:
1. lembur ........................... xx
2. uang makan ................. xx
3. uang bensin .................. xx
4. uang transportasi ......... xx
5. yunjangan istri ..............xx
total tunjangan ............................xx
total gaji bruto 1 bln ....................xx
potongan:
1. pph 21/bln.........................xx
2. PA kecelakaan .................xx
3. PA kematian ....................xx
4. iuran tht ..........................xx
5. iurang pensiun.................xx
6. denda terlambat ..............xx
7. kas bon ............................xx
8. iuran organisasi ..............xx
9. DLL .................................xx
total potongan ...........................(xx)
total gaji netto .............................xx

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