{"id":5205,"date":"2019-12-27T14:52:40","date_gmt":"2019-12-27T07:52:40","guid":{"rendered":"https:\/\/www.gaji.id\/?p=5205"},"modified":"2019-12-27T14:52:40","modified_gmt":"2019-12-27T07:52:40","slug":"sekilas-tentang-cara-menghitung-pph-21","status":"publish","type":"post","link":"https:\/\/www.gaji.id\/en\/2019\/12\/27\/sekilas-tentang-cara-menghitung-pph-21\/","title":{"rendered":"Sekilas Tentang Cara Menghitung PPh 21"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Pemerintah Indonesia mewajibkan setiap pegawai membayar pajak, yaitu PPh 21. Pajak Penghasilan Pasal 21 (PPh 21) dikenakan pada gaji, honor, tunjangan, atau bentuk bayaran apapun yang diterima oleh pegawai, mantan pegawai, dan sebagainya. Untuk pegawai tidak tetap hanya yang minimum berpenghasilan Rp. 4.500.000\/bulan. Agar tidak bingung, perhatikan cara menghitung PPh 21 dalam artikel ini. Karena dengan membayar pajak adalah bukti seseorang sebagai masyarakat yang patuh hukum.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Meski namanya Pajak Penghasilan, bukan berarti hanya seseorang yang berstatus pegawai atau pensiunan saja yang wajib membayarnya. Seluruh individu yang memperoleh penghasilan, meski seorang wirausaha, harus memenuhi kewajiban ini. Hanya karena seorang freelance, bukan berarti lepas dari PPh 21. Memang cara menghitung PPh 21 untuk kelompok ini berbeda. Dengan begitu, jangan sampai keliru melakukannya.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cara Menghitung PPh 21 Bagi Karyawan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dalam artikel ini yang akan dibahas adalah cara menghitung PPh 21 bagi karyawan. Karena ada berbagai macam metode yang digunakan berdasarkan kondisi karyawan tersebut. Sedangkan untuk seorang wirausaha atau freelance, metodenya lebih sederhana karena aturan dan perhitungannya lebih sederhana. Simak perhitungan PPh 21 yang diterapkan bagi karyawan berikut:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. PPh 21 Karyawan Lepas (Tidak Tetap)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Karyawan lepas (tidak tetap) hanya menerima bayaran berdasarkan jumlah hari atau jam kerja. Ada juga yang menghitung berdasarkan satuan unit kerja atau jumlah pekerjaan yang dihasilkan. Bagi mereka yang menerima upah kurang dari Rp. 450.000\/hari atau Rp. 4.500.000\/bulan, tidak dikenakan wajib PPh 21. Berikut adalah cara perhitungannya:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Penghasilan sampai dengan Rp. 50 juta, tarif yang dibebankan 5%.<\/li><li>Penghasilan di atas Rp. 50 juta \u2013 Rp. 250 juta, tarif yang dibebankan 15%.<\/li><li>Penghasilan di atas Rp. 250 juta \u2013 Rp. 500 juta, tarif yang dibebankan 25%.<\/li><li>Penghasilan di atas Rp. 500 juta, tarif yang dibebankan 30%.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Contohnya:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Penghasilan: Rp. 600 juta. Maka perhitungannya:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>5% x Rp. 50 juta = Rp. 2.500.000<\/li><li>15% x Rp. 200 juta = Rp. 30.000.000<\/li><li>25% x Rp. 250 juta = Rp. 62.500.000<\/li><li>30% x Rp. 100 juta = Rp. 30.000.000<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Total seluruh PPh 21 terutang adalah Rp. 125.000.000<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. PPh 21 Karyawan Tetap<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dalam menghitung PPh 21 karyawan tetap harus lebih teliti karena ada beberapa elemen gaji yang masuk di dalamnya, seperti jaminan dan tunjangan. Berikut adalah contoh perhitungannya:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gaji pokok<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rp. 6.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tunjangan (jika ada) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rp. 2.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jaminan Kematian&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rp. 18.000 (0,3% dari gaji)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jaminan Keselamatan &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rp. 14.400 (0,24% dari gaji)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>TOTAL Penghasilan Bruto<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rp. 8.032.400<\/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 bruto)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; Rp. 401.620<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Iuran Jaminan Hari Tua (2% x gaji)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rp. 120.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jaminan Pensiun (1% x gaji)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; Rp. 60.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>TOTAL Penghasilan Netto<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Rp. 7.450.780<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Penghasilan netto setahun &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rp. 89.409.360<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Penghasilan Tidak Kena Pajak&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp; Rp. 54.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Penghasilan Kena Pajak&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Rp. 35.409.360<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pembulatan&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Rp. 35.409.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PPh Terutang 5% x pembulatan<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Rp. 1.770.450 (Rp. 147.538\/bulan)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. PPh 21 Karyawan dengan Tunjangan Pajak<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Kondisi ini adalah di mana perusahaan menambahkan tunjangan pajak dalam penghasilan pegawainya. Berikut adalah contoh perhitungannya:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gaji pokok<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Rp. 5.500.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tunjangan Pajak &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Rp. 35.167<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>TOTAL Penghasilan Bruto &nbsp;&nbsp;<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Rp. 5.464.833<\/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 bruto)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; Rp. 276.758<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Iuran Jaminan Hari Tua (2% x gaji)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp; Rp. 55.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jaminan Pensiun (1% x gaji)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rp. 60.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>TOTAL Penghasilan Netto<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rp. 5.203.408<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Penghasilan netto setahun &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rp. 62.440.900<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Penghasilan Tidak Kena Pajak&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Rp. 54.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Penghasilan Kena Pajak Setahun<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rp. 8.440.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>PPh Terutang 5%&nbsp;&nbsp;<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Rp. 422.000 (Rp. 35.167\/bulan)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. PPh 21 Karyawan Lepas Tidak Tetap \u2013 Tidak Berkesinambungan<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Berdasarkan situs resmi DJP, pegawai jenis ini adalah orang yang memperoleh penghasilan sesuai dengan pemotong PPh 21 dan\/atau PPh 26. Penghasilan dipahami sebagai imbalan jasa. Mereka tidak tergolong sebagai pegawai tetap atau pun pekerja lepas. Berikut adalah contoh perhitungan pajak mereka:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gaji = Penghasilan Bruto<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rp. 5.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PPh 21 yang terhutang:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5% x 50% x Rp. 5.000.000 = Rp. 125.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Karena orang ini tidak memiliki NPWP, maka PPh 21 yang terhutang adalah:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">120% x 5% x 50% x Rp. 5.000.000 = Rp. 150.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5% mengacu pada perhitungan PPh 21 bagi pegawai lepas. Sedangkan PKP dikenakan 50% dari penghasilan bruto. 120% dikalikan karena orang ini tidak memiliki NPWP.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Perhitungan PPh 21 Secara Online<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Mungkin contoh perhitungan di atas terlihat mudah. Namun sebenarnya perlu kejelian dan agak merepotkan bagi sebagian orang. Dengan begitu, tim gaji.id mengembangkan aplikasi yang dapat membantu dalam hal ini. Jika sudah menggunakan aplikasi online, maka perhitungan dilakukan secara otomatis. Seseorang hanya perlu memasukkan angka-angka ke dalam kolom dan saat itu juga mendapatkan hasil yang valid.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cara menghitung PPh 21 wajib dipahami oleh setiap pegawai. Selain mewujudkan masyarakat yang tertib, membayar pajak pun mendukung pembangunan dalam negeri. Untuk fitur kemudahan lainnya, hubungi tim&nbsp;<a href=\"https:\/\/www.gaji.id\/en\/\">gaji.id<\/a>&nbsp;terkait solusi permasalahan employee service lainnya.<\/p>","protected":false},"excerpt":{"rendered":"<p>Pemerintah Indonesia mewajibkan setiap pegawai membayar pajak, yaitu PPh 21. Pajak Penghasilan Pasal 21 (PPh 21) dikenakan pada gaji, honor, tunjangan, atau bentuk bayaran apapun yang diterima oleh pegawai, mantan pegawai, dan sebagainya. Untuk pegawai tidak tetap hanya yang minimum berpenghasilan Rp. 4.500.000\/bulan. Agar tidak bingung, perhatikan cara menghitung PPh 21 dalam artikel ini. Karena [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4607,"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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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-5205","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sekilas Tentang Cara Menghitung PPh 21 - Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda<\/title>\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\/27\/sekilas-tentang-cara-menghitung-pph-21\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sekilas Tentang Cara Menghitung PPh 21 - Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda\" \/>\n<meta property=\"og:description\" content=\"Pemerintah Indonesia mewajibkan setiap pegawai membayar pajak, yaitu PPh 21. Pajak Penghasilan Pasal 21 (PPh 21) dikenakan pada gaji, honor, tunjangan, atau bentuk bayaran apapun yang diterima oleh pegawai, mantan pegawai, dan sebagainya. Untuk pegawai tidak tetap hanya yang minimum berpenghasilan Rp. 4.500.000\/bulan. Agar tidak bingung, perhatikan cara menghitung PPh 21 dalam artikel ini. 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Pajak Penghasilan Pasal 21 (PPh 21) dikenakan pada gaji, honor, tunjangan, atau bentuk bayaran apapun yang diterima oleh pegawai, mantan pegawai, dan sebagainya. Untuk pegawai tidak tetap hanya yang minimum berpenghasilan Rp. 4.500.000\/bulan. Agar tidak bingung, perhatikan cara menghitung PPh 21 dalam artikel ini. 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