{"id":4609,"date":"2019-03-19T21:09:01","date_gmt":"2019-03-19T14:09:01","guid":{"rendered":"https:\/\/www.gaji.id\/?p=4609"},"modified":"2026-08-20T09:07:43","modified_gmt":"2026-08-20T02:07:43","slug":"contoh-soal-pph-pasal-21-beserta-jawaban-dan-penjelasannya","status":"publish","type":"post","link":"https:\/\/www.gaji.id\/en\/2019\/03\/19\/contoh-soal-pph-pasal-21-beserta-jawaban-dan-penjelasannya\/","title":{"rendered":"Contoh Soal PPh Pasal 21 Beserta Jawaban Dan Penjelasannya"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Soal PPh Pasal 21 &#8211; Setiap warga negara yang memiliki penghasilan yang bersumber dari dalam negeri, wajib membayar pajak. Jenis pajak yang berkaitan dengan penghasilan seseorang di Indonesia diatur dalam PPh pasal 21. Undang-undang tentang jenis pajak ini dijelaskan terperinci lewat peraturan Direktur Jenderal Pajak No. PER-16\/PJ\/2016. Diperlukan contoh soal PPh pasal 21 beserta penjelasannya untuk bisa memahami jenis pajak yang satu ini.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Walaupun PPh 21 sudah lama diterapkan, namun masih banyak pihak yang belum memahami bagaimana cara penghitungan pajak yang satu ini.\u00a0 Untuk itu, penting sekali mengetahui contoh soal yang berkaitan dengan bagaimana cara perhitungan pajak yang satu ini. Berikut ini akan dijabarkan satu contoh soal PPh pasal 21 beserta dengan penjelasannya. Penghitungan ini bisa dilakukan secara manual namun jika ingin lebih mudah, penggunaan aplikasi penghitung pajak sangat dianjurkan.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Kunjungi Juga<strong> : <a href=\"https:\/\/www.gaji.id\/en\/2019\/03\/25\/5-contoh-surat-pemberhentian-kerja-yang-wajib-diketahui\/\">Contoh Surat Pemberhentian Kerja<\/a><\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>Soal\u00a0PPh Pasal 21<\/strong><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Seorang karyawan menerima gaji dari tempatnya bekerja sebesar Rp. 6.000.000,- setiap bulannya. Perusahaan tersebut mengikuti program pensiun dan BPJS Kesehatan. Perusahaan ini menanggung iuran pensiun dari BPJS sebesar 1% dari jumlah gaji, yakni Rp. 30.000,- setiap bulannya.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Sedangkan untuk Jaminan Hari Tua (JHT) karyawannya setiap bulan sebesar 3,70% dari gaji karyawan. Karyawan ini membayar iuran JHT setiap bulan sebesar 2,00% dari jumlah gaji. Untuk Premi Jaminan Kecelakaan Kerja (JKK) dan Jaminan Kematian (JK) dibayar oleh perusahaan, besarnya masing-masing 1,00% dan 0,30% dari gaji. Jika pada bulan tersebut karyawan ini mendapatkan tambahan uang lembur sebesar Rp. 2.000.000,-, maka berapakah besar PPh 21 nya?<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Jawaban\u00a0Soal PPh Pasal 21<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Total penghasilan kotor ( Bruto ) = Gaji pokok + Uang Lembur + JKK 0,24% + JK 0,3%<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Maka penghasilan kotor ( Bruto ) = 6000.000 + 2.000.000 + 14.400+ 18.000<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Hasil akhir Bruto = Rp. 8.032.400,-<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Sedangkan penghasilan bersih ( Netto ) = Bruto &#8211; Biaya Jabatan \u2013 Iuran JHT \u2013 Jaminan Pensiun<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Maka penghasilan bersih (Netto ) = 8.032.400 &#8211; 401.620 &#8211; 120.000 &#8211; 60.000 = 7.450.780,00<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Jika dikalikan 12 bulan dan dibulatkan persentasenya maka <strong>PPh Pasal 21 Bulan Juli\u00a0= <\/strong>1.770.450,00 : 12<strong> = 147.538,00<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Jadi, besar pajak yang harus dibayar sebesar 147.538<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Artikel Lainnya : <strong><a href=\"https:\/\/www.gaji.id\/en\/2022\/04\/11\/ini-format-dan-contoh-slip-gaji-karyawan-yang-bisa-di-edit\/\">Slip Gaji Yang Bisa Di Edit<\/a><\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Penjelasan Contoh Soal PPh Pasal 21 Dan Jawaban<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Berdasarkan jawaban yang ada di atas, maka besarnya pajak yang harus dibayarkan tersebut adalah pajak PPh setiap bulannya. Sehingga sang karyawan harus membayar pajak dengan jumlah tersebut selama besar gaji yang diterimanya sama. Namun, jika besaran gaji mengalami penurunan atau penaikkan maka besaran pajak pph yang harus dikeluarkan juga harus kembali dihitung ulang.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Perbedaan PPh ini juga berlaku jika uang lembur yang diterima oleh karyawan berbeda. Sehingga besarnya uang lembur juga mempengaruhi besarnya pajak PPh yang akan dibayarkan. Semakin besar uang lembur yang didapatkan maka akan semakin besar jumlah uang pajak yang harus dibayarkan oleh karyawan. Oleh sebab itu, perhitungan PPh ini harus dilakukan setiap bulannya.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Penghitungan PPh setiap bulan perlu dilakukan karena belum tentu penghasilan\u00a0 karyawan sama setiap bulannya. Ada banyak faktor yang bisa mempengaruhi besarnya pajak PPh yang harus dibayarkan oleh karyawan. Dalam hal ini kemungkinan besar karyawan akan mengalami kesulitan penghitungan pajak PPh. Untuk memudahkan, karyawan bisa menggunakan aplikasi penghitung pajak seperti <a href=\"https:\/\/www.gaji.id\/en\/\">gaji.id<\/a>. Dengan aplikasi ini penghitungan pajak akan jauh lebih mudah.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Itulah contoh soal PPh pasal 21 yang wajib dipahami dan juga penjelasan lengkapnya. PPh 21 ini wajib dibayarkan siapa saja yang memiliki penghasilan di dalam negeri. Jadilah warga negara yang baik dengan selalu membayar pajak tepat pada waktunya. Pembayaran pajak ini juga harus dilakukan sesuai dengan waktu yang ditetapkan. Untuk pemahaman yang lebih baik tentang pajak yang satu ini silahkan merujuk pada peraturan perundang-undangan yang dituliskan di atas.<\/p>","protected":false},"excerpt":{"rendered":"<p>Soal PPh Pasal 21 &#8211; Setiap warga negara yang memiliki penghasilan yang bersumber dari dalam negeri, wajib membayar pajak. Jenis pajak yang berkaitan dengan penghasilan seseorang di Indonesia diatur dalam PPh pasal 21. Undang-undang tentang jenis pajak ini dijelaskan terperinci lewat peraturan Direktur Jenderal Pajak No. PER-16\/PJ\/2016. Diperlukan contoh soal PPh pasal 21 beserta penjelasannya [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4610,"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":"default","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":[11],"tags":[],"class_list":["post-4609","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-human-resources"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - 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