{"id":5187,"date":"2019-12-18T14:12:42","date_gmt":"2019-12-18T07:12:42","guid":{"rendered":"https:\/\/www.gaji.id\/?p=5187"},"modified":"2026-08-19T14:07:14","modified_gmt":"2026-08-19T07:07:14","slug":"penting-ini-contoh-perhitungan-pph-21-terbaru","status":"publish","type":"post","link":"https:\/\/www.gaji.id\/en\/2019\/12\/18\/penting-ini-contoh-perhitungan-pph-21-terbaru\/","title":{"rendered":"Penting, Ini Contoh Perhitungan PPh 21 Terbaru"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Bagi karyawan atau pegawai yang bekerja di sebuah perusahaan pasti sudah mengetahui bahwa gaji harus dipotong pajak penghasilan (PPh). Namun mungkin belum banyak yang memahami bagaimana cara perhitungan PPh ini berdasarkan pasal 21. Untuk itu sangat penting mengetahui cara perhitungan PPh 21 dan contoh perhitungan PPh 21 agar bisa lebih memahaminya.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">Apa Yang Perlu Diketahui Sebelum Menghitung PPh 21?<\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Sebelum melakukan perhitungan PPh 21 tentu banyak hal yang perlu diketahui terlebih dahulu. Banyak komponen yang perlu diketahui terlebih dahulu agar bisa melakukan perhitungan PPh 21 dengan tepat. Berikut ini hal-hal yang perlu diketahui sebelum menghitung PPh 21:<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1. Pendapatan Bruto<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Pendapatan bruto adalah semua pendapatan kotor termasuk gaji dan tunjangan yang diterima dari perusahaan. Jika ada pemasukan dari pekerjaan sampingan yang rutin juga bisa dimasukkan ke dalam pendapatan bruto ini.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2. Tarif PTKP<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Tarif PTKP (Pendapatan Tidak Kena Pajak) terbaru menyebutkan untuk wajib pajak sebesar 54 juta. Jika sudah menikah maka ada tambahan 4.5 juta, jika sudah memiliki anak maka ada tambahan lagi 4,5 juta\/ anak.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3. Tarif PPh<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Untuk tarif PPh 21 dibedakan setiap range gaji yang diterima, tarifnya mulai 5%-30% tergantung pada besar gaji yang diterima wajib pajak. Untuk pendapatan hingga 50 juta hanya dikenakan 5%, 50-250 sebesar 15% dan seterusnya, semakin besar pendapatan maka semakin besar pula tarifnya.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4. Pendapatan Netto<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Pendapatan netto adalah pendapatan bersih yang diterima dan bisa dibawa pulang oleh wajib pajak. Didapatkan dari pendapatan kotor dikurangi semua kewajiban wajib pajak pada perusahaan atau asuransi.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5. PKP (Pendapatan Kena Pajak)<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">PKP adalah hasil pengurangan antara penghasilan netto setahun dengan PTKP selama satu tahun. Dari situ akan ditemukan besarnya PKP wajib pajak selama satu tahun pajak berjalan.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Demikian hal-hal penting yang harus diketahui terlebih dahulu sebelum memulai perhitungan PPh 21. Jika sudah mengetahui besaran setiap komponen di atas maka perhitungan PPH 21 bisa dilakukan dengan cepat. Mungkin masih sulit untuk membayangkannya dan membutuhkan contoh perhitungan PPh 21 yang konkrit.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">Contoh Perhitungan PPh 21<\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Agar lebih mudah memahami perhitungan PPh 21 bisa dengan melihat contoh perhitungannya. Di bawah ini akan dijelaskan contoh perhitungan PPh 21 langkah demi langkahnya agar mudah dipahami:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Case example:<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Seorang pegawai sebuah perusahaan swasta dengan gaji pokok dan tunjangan sebesar 8 juta, telah menikah namun belum memiliki anak. Semua pegawai di perusahaannya diwajibkan mengikuti program asuransi kesehatan BPJS Ketenagakerjaan yang dibayarkan oleh perusahaan. \u00a0Dengan premi kecelakaan kerja (0,5 % dari gaji) dan premi jaminan kematian (0,3% dari gaji).<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Setiap bulannya setiap pegawai harus menanggung iuran jaminan hari tua sebesar 2% dari gaji, selain itu juga ada program pensiun yang harus dibayar dengan besaran 100 ribu\/ bulan.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Perhitungan PPH 21<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Gaji\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8.000.000<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Premi kecelakaan kerja \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a040.000<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Premi jaminan kematian\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0 24.000<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Total Penghasilan Brutto\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8.064.000<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Pengurangan<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Biaya jabatan (5%)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp 403.200<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Iuran pensiun \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp 100.000<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Iuran JHT\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp 160.000<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Total Pengurangan\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 663.200<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Penghasilan Netto 1 bulan\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.400.000<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Penghasilan Netto 1 Tahun \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 88.809.600<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">PTKP<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Wajib pajak\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp 54.000.000<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Sudah kawin\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp\u00a0\u00a0 4.500.000<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Total PTKP\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 58.500.000<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>PKP 1 Tahun\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 30.309.600<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>PPh 21 1 Tahun<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Tarif 5% x 30.309.600\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.515.450<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">PPh Bulan Januari<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Rp 1.515.450:12\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 126.228<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Itulah contoh perhitungan PPh 21 ditunjukkan dengan step by stepnya yang cukup panjang. Mungkin bagi Anda yang sibuk tidak akan sempat atau kesulitan untuk melakukan perhitungan sendiri. Tapi tidak perlu khawatir kini bisa gunakan aplikasi gaji.id yang dapat mempermudah segala urusan administrasi perusahaan Anda, mulai dari absensi, cuti, klaim dan reimbursement, hingga perhitungan payroll beserta potongan pajaknya. Jadi tunggu apalagi? Daftarkan perusahaan Anda di\u00a0<a href=\"https:\/\/www.gaji.id\/en\/\">Gaji.id<\/a>\u00a0sekarang juga!<\/p>","protected":false},"excerpt":{"rendered":"<p>Bagi karyawan atau pegawai yang bekerja di sebuah perusahaan pasti sudah mengetahui bahwa gaji harus dipotong pajak penghasilan (PPh). Namun mungkin belum banyak yang memahami bagaimana cara perhitungan PPh ini berdasarkan pasal 21. Untuk itu sangat penting mengetahui cara perhitungan PPh 21 dan contoh perhitungan PPh 21 agar bisa lebih memahaminya. Apa Yang Perlu Diketahui [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":5188,"comment_status":"closed","ping_status":"closed","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 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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-5187","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 v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Penting, Ini Contoh Perhitungan PPh 21 Terbaru<\/title>\n<meta name=\"description\" content=\"Contoh perhitungan PPh 21 terbaru lengkap dengan tarif TER 2026, disertai langkah-langkah agar potongan gaji lebih mudah dipahami.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gaji.id\/en\/2019\/12\/18\/penting-ini-contoh-perhitungan-pph-21-terbaru\/\" \/>\n<meta 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