{"id":16918,"date":"2023-12-25T23:48:32","date_gmt":"2023-12-25T16:48:32","guid":{"rendered":"https:\/\/www.gaji.id\/?p=16918"},"modified":"2026-01-12T10:56:15","modified_gmt":"2026-01-12T03:56:15","slug":"contoh-soal-pph-21-beserta-jawaban-dan-penjelasannya","status":"publish","type":"post","link":"https:\/\/www.gaji.id\/en\/2023\/12\/25\/contoh-soal-pph-21-beserta-jawaban-dan-penjelasannya\/","title":{"rendered":"Contoh Soal PPh 21 Beserta Jawaban dan Penjelasannya."},"content":{"rendered":"<p class=\"wp-block-paragraph\">Pajak Penghasilan (PPh) 21 merupakan kewajiban pajak yang harus dipenuhi oleh setiap warga negara Indonesia yang memiliki penghasilan. Memahami cara menghitung PPh sangat penting agar dapat melakukan pembayaran PPh sesuai undang-undang dan dengan demikian menghindari sanksi hukum.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pada artikel-artikel sebelumnya telah dibahas secara menyeluruh mengenai tarif progresif terbaru dan PTKP yang sedang berlaku saat ini. Artikel ini akan melengkapi pemahaman Anda dengan contoh soal konkrit perhitungan PPh orang pribadi dengan tunjangan-tunjangan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Untuk lebih jelasnya, perhatikan ilustrasi perhitungan PPh Pribadi sesuai dengan tarif pajak penghasilan orang pribadi terbaru berikut ini:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pak Agung seorang karyawan swasta yang mulai bekerja di PT Cahaya Terang pada bulan Januari 2023 dengan status menikah dan mempunyai dua orang anak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gaji pokok Pak Agung sebesar Rp10.000.000 per bulan dengan tambahan tunjangan perusahaan sebagai berikut:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Tunjangan Lembur = Rp1.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. Tunjangan Komunikasi = Rp300.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. Tunjangan Transportasi = Rp500.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Selain itu, perusahaan juga mengikuti program BPJS Kesehatan dan BPJS Ketenagakerjaan yang menimbulkan iuran yang harus dibayarkan sebagai berikut:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Jaminan Kesehatan dan BPJS Kesehatan yang ditanggung Perusahaan 4% dan oleh Karyawan 1%<\/li>\n\n\n\n<li>Jaminan Kecelakaan Kerja (JKK) oleh Perusahaan 0,24%<\/li>\n\n\n\n<li>Jaminan Kematian (JKM) ditanggung Perusahaan 0,3%<\/li>\n\n\n\n<li>Jaminan Hari Tua (JHT) oleh Perusahaan 3,7% dan ditanggung Karyawan 2%<\/li>\n\n\n\n<li>Jaminan Pensiun ditanggung Perusahaan 2% dan oleh Karyawan 1%<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Maka perhitungan PPh Pribadi sesuai tarif PPh 21 terbaru dalam RUU HPP adalah sebagai berikut:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Januari 2023<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gaji Pokok = Rp 10.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tunjangan Lembur = Rp 1.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tunjangan Komunikasi = Rp 300.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tunjangan Transportasi = Rp 500.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>_________________________________+<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Total Penghasilan = Rp 11.800.000<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jaminan yang dibayar oleh pemberi kerja:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jaminan Kesehatan (4%) = Rp 472.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">JKK (0,24%) = Rp 28.320<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">JKM (0,3%) = Rp 35.400<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">JHT (3,7%) = Rp 436.600<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jaminan Pensiun (2%) = Rp 236.000&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>_________________________________+<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Total Penghasilan Bruto Per Bulan = Rp 13.008.320<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pengurang:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Biaya Jabatan (5% x Penghasilan Bruto) Maksimal Rp500.000 = Rp 500.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jaminan Kesehatan (1%) = Rp 118.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">JHT (2%) = Rp 236.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jaminan Pensiun (1%) = Rp 118.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>_________________________________-<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Penghasilan Neto Per Bulan = Rp 12.036.320<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Penghasilan Neto Per Tahun:<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rp12.036.320 x 12 bulan = Rp 144.435.840<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PTKP (K\/2) = Rp 67.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>_________________________________-<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Penghasilan Kena Pajak = Rp77.435.840<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PPh Terutang:<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5% x Rp 60.000.000 = Rp 3.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">15% x Rp 17.435.840 = Rp 2.615.376&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">_________________________________+<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PPh Terutang setahun = Rp 5.615.376<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PPh Terutang Januari 2023 = Rp 5.615.376\/ 12 bulan =<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Rp 467.948<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jadi, PPh 21 yang harus dipotong oleh PT Cahaya Terang pada bulan Januari 2023 atas gaji Pak Agung adalah sebesar <strong>Rp 467.948<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Melakukan perhitungan PPh 21 seperti di atas secara manual tentu sangat menyita waktu. Namun kini dengan kehadiran aplikasi Gaji.id, Anda dapat mengotomatisasi seluruh proses perhitungan gaji dan tunjangan-tunjangannya. Bahkan, pentransferan gaji pun dilakukan secara otomatis dengan aplikasi Gaji.id. Selanjutnya, para karyawan akan menerima notifikasi transfer dan slip gaji langsung di <em>smartphone<\/em> mereka. Teknologi ini terbukti sangat menghemat waktu dan tenaga sehingga departemen HR dapat memfokuskan diri pada hal-hal yang lebih urgen. <a href=\"https:\/\/api.whatsapp.com\/send\/?phone=6285186884254&amp;text&amp;type=phone_number&amp;app_absent=0\">Hubungi kami<\/a> atau <a href=\"https:\/\/www.gaji.id\/en\/jadwalkan-demo-form\/?utm_source=seo&amp;utm_medium=artikel&amp;utm_campaign=contoh_soal_pph_serta_jawaban\">jadwalkan demo<\/a> untuk informasi selengkapnya.\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>Pajak Penghasilan (PPh) 21 merupakan kewajiban pajak yang harus dipenuhi oleh setiap warga negara Indonesia yang memiliki penghasilan. Memahami cara menghitung PPh sangat penting agar dapat melakukan pembayaran PPh sesuai undang-undang dan dengan demikian menghindari sanksi hukum. Pada artikel-artikel sebelumnya telah dibahas secara menyeluruh mengenai tarif progresif terbaru dan PTKP yang sedang berlaku saat ini. [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":16770,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[18],"tags":[55,57,59,58,54],"class_list":["post-16918","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","tag-manajemen-karyawan","tag-pajak","tag-pph","tag-pph21","tag-sumber-daya-manusia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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