{"id":5167,"date":"2019-12-09T13:48:03","date_gmt":"2019-12-09T06:48:03","guid":{"rendered":"https:\/\/www.gaji.id\/?p=5167"},"modified":"2019-12-09T13:48:03","modified_gmt":"2019-12-09T06:48:03","slug":"contoh-perhitungan-pph-21","status":"publish","type":"post","link":"https:\/\/www.gaji.id\/id\/2019\/12\/09\/contoh-perhitungan-pph-21\/","title":{"rendered":"Contoh Perhitungan Pph 21"},"content":{"rendered":"\n<p>Pph pasal 21 yaitu pungutan wajib yang ditetapkan oleh pemerintah atas penghasilan yang diterima para wajib pajak. Tarif pungutannya sudah diatur berdasarkan ketentuan yang berlaku. Apabila masih bingung bagaimana cara perhitungan Pph 21, berikut uraiannya.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kenali Dulu PKP, PTKP, Serta Tarif Pph pasal 21<\/h2>\n\n\n\n<p>Sebelum mulai masuk pada perhitungan PPh pasal 21, harus mengetahui dulu unsur-unsur perhitungannya. Ada PKP, PTKP, serta tarif pungutan yang nanti dijadikan dasar perhitungan pajak penghasilan Pph 21 ini. Berikut ulasan selengkapnya :<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">PKP (Penghasilan Kena Pajak)<\/h3>\n\n\n\n<p>Sudah ada peraturan tentang tarif PKP pajak pasal 21. Aturan ini juga sudah tertuang dalam peraturan dirjen pajak No. PER-32\/PJ\/2015. Berikut apa saja ketentuannya :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Bagi pegawai tetap serta penerima pensiun akan dikenakan PKP dari pengurangan penghasilan netto dikurangi PTKP baru.<\/li><li>Sementara untuk pegawai tidak tetap, PKP diperoleh dari pengurangan penghasilan bruto dengan PTKP baru.<\/li><li>Kategori bukan pegawai, PKP diperoleh dengan mengurangi penghasilan bruto dengan nilai PTKP baru. Hasilnya dikalikan 50%.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">PTKP (Penghasilan Tidak Kena Pajak)<\/h3>\n\n\n\n<p>Berdasarkan peraturan dirjen pajak, seseorang tidak akan dikenakan pajak penghasilan jika penghasilan yang diterima tidak sampai 54 juta. Hitungan penghasilan 54 juta ini maksudnya untuk penghasilan per tahun. Berikut penjelasan selengkapnya :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>PTKP untuk wajib pajak orang pribadi sebesar 54 juta rupiah<\/li><li>Tambahan untuk wajib pajak yang sudah menikah sebesar 4,5 juta rupiah<\/li><li>Jika istri yang memiliki penghasilan dan digabung dengan penghasilan suami, PTKP sebesar 54 juta rupiah.<\/li><li>Tambahan anggota keluarga lainnya dengan syarat masih sedarah (anak kandung). Termasuk juga anak angkat yang menjadi tanggungan maksimal 3 orang setiap keluarga. Untuk golongan ini PTKPnya sebesar 4,5 juta rupiah.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Tarif Pajak Pph 21<\/h2>\n\n\n\n<p>Selain harus lebih dulu mengetahui PKP dan PTKP, tarif pajak penghasilan pph 21 ini perlu diketahui. Tarif pph 21 dibedakan berdasarkan jumlah penghasilan wajib pajak. Dasar pengenaan pajak pph 21 ini pemerintah telah menetapkan dengan tarif progresif. Berikut penjelasan selengkapnya :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Bagi wajib pajak dengan penghasilan mencapai 50 juta rupiah setahun dikenakan tarif pph 21 sebesar 5 %.<\/li><li>Bagi wajib pajak dengan yang menerima penghasilan antara 50 hingga 250 juta setahun dikenakan tarif pph 21 sebesar 15 %.<\/li><li>Wajib pajak yang menerima penghasilan antara 250 juta hingga 500 juta rupiah, tarif pph 21 yang dikenakan sebesar 25%.<\/li><li>Wajib pajak yang berpenghasilan mencapai diatas 500 juta rupiah, akan dikenakan tarif pph 21 sebesar 30%.<\/li><li>Terakhir bagi wajib pajak, namun tidak dapat menunjukkan kepemilikian NPWP akan dikenakan tarif 20% lebih tinggi daripada yang sudah berNPWP.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Perhitungan PPh 21<\/h2>\n\n\n\n<p>Agar mempermudah perhitungan pajak pasal 21, akan diberikan semacam studi kasus. Misalnya Sogi bekerja pada PT. Media yaitu sebuah perusahaan swasta. Disana dirinya memperoleh gaji sebesar 8 juta rupiah setiap bulan. Sogi juga membayar iuran pensiun dengan jumlah 200 ribu rupiah.<\/p>\n\n\n\n<p>Saat ini Sogi sudah memiliki istri namun belum mempunyai anak. Jadi perhitungan pajak pph pasal 21 yang harus dibayar oleh Sogi adalah sebagai berikut<\/p>\n\n\n\n<p><strong>Gaji<\/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; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;8.000.000<\/p>\n\n\n\n<p>Pengurang<\/p>\n\n\n\n<p>Biaya Jabatan (5%x8.000.000)=&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 400.000<\/p>\n\n\n\n<p>Iuran Pensiun&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; 200.000<\/p>\n\n\n\n<p>Jumlah Pengurang Perbulannya&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;600.000<\/p>\n\n\n\n<p>Penghasilan netto per bulan&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;&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; 7.400.000<\/p>\n\n\n\n<p><strong>Penghasilan netto setahun<\/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;88.800.000<\/p>\n\n\n\n<p>PTKP Setahun<\/p>\n\n\n\n<p>Wajib pajak sendiri&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; 54.000.000<\/p>\n\n\n\n<p>Menikah&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.500.000&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 58.500.000<\/p>\n\n\n\n<p><strong>PKP 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; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 30.300.000<\/strong><\/p>\n\n\n\n<p><strong>PPh Pasal 21 terutang (5%x30.300.000)&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;1.515.000<\/strong><\/p>\n\n\n\n<p><strong>PPh Pasal 21 (per bulan yang harus dibayar)&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 126.250<\/strong><\/p>\n\n\n\n<p>Kesimpulannya Sogi harus mengeluarkan uang untuk membayar pajak penghasilan per bulan sebesar 126.250 rupiah. Melakukan perhitungan pph 21 memang cukup rumit apalagi jika dikerjakan manual. Kadang bagian keuangan sering melakukan kesalahan jika tidak cukup teliti.<\/p>\n\n\n\n<p>Oleh karena itu, disarankan untuk memulai menggunakan software agar mempermudah perhitungan dan meminimalisir kesalahan. Salah satu software yang disarankan adalah Gaji.id. Software ini tidak hanya bisa dipergunakan untuk menghitung pph 21 saja namun juga berbagai keperluan administrasi karyawan, mulai dari absensi, cuti, klaim dan reimbursement, hingga perhitungan payroll beserta potongan pajaknya. Kunjungi website&nbsp;<a href=\"https:\/\/www.gaji.id\/\">Gaji.id<\/a>&nbsp;untuk informasi lebih lanjut.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pph pasal 21 yaitu pungutan wajib yang ditetapkan oleh pemerintah atas penghasilan yang diterima para wajib pajak. Tarif pungutannya sudah diatur berdasarkan ketentuan yang berlaku. Apabila masih bingung bagaimana cara perhitungan Pph 21, berikut uraiannya. Kenali Dulu PKP, PTKP, Serta Tarif Pph pasal 21 Sebelum mulai masuk pada perhitungan PPh pasal 21, harus mengetahui dulu [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4565,"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":"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-5167","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 v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contoh Perhitungan 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\/id\/2019\/12\/09\/contoh-perhitungan-pph-21\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contoh Perhitungan Pph 21 - Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda\" \/>\n<meta property=\"og:description\" content=\"Pph pasal 21 yaitu pungutan wajib yang ditetapkan oleh pemerintah atas penghasilan yang diterima para wajib pajak. Tarif pungutannya sudah diatur berdasarkan ketentuan yang berlaku. Apabila masih bingung bagaimana cara perhitungan Pph 21, berikut uraiannya. Kenali Dulu PKP, PTKP, Serta Tarif Pph pasal 21 Sebelum mulai masuk pada perhitungan PPh pasal 21, harus mengetahui dulu [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gaji.id\/id\/2019\/12\/09\/contoh-perhitungan-pph-21\/\" \/>\n<meta property=\"og:site_name\" content=\"Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-09T06:48:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gaji.id\/wp-content\/uploads\/2020\/04\/Manfaat-Dan-Tips-Penilaian-kinerja-Karyawan-Pada-Perusahaan-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"626\" \/>\n\t<meta property=\"og:image:height\" content=\"448\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Creata\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Ditulis oleh\" \/>\n\t<meta name=\"twitter:data1\" content=\"Creata\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 menit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/\"},\"author\":{\"name\":\"Creata\",\"@id\":\"https:\/\/www.gaji.id\/id\/#\/schema\/person\/33fe0977feddc9c1c2baf7b247b6a382\"},\"headline\":\"Contoh Perhitungan Pph 21\",\"datePublished\":\"2019-12-09T06:48:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/\"},\"wordCount\":1079,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.gaji.id\/id\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.gaji.id\/wp-content\/uploads\/2020\/04\/Manfaat-Dan-Tips-Penilaian-kinerja-Karyawan-Pada-Perusahaan-1.jpg\",\"articleSection\":[\"Human Resources\"],\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/\",\"url\":\"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/\",\"name\":\"Contoh Perhitungan Pph 21 - Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda\",\"isPartOf\":{\"@id\":\"https:\/\/www.gaji.id\/id\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.gaji.id\/wp-content\/uploads\/2020\/04\/Manfaat-Dan-Tips-Penilaian-kinerja-Karyawan-Pada-Perusahaan-1.jpg\",\"datePublished\":\"2019-12-09T06:48:03+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#breadcrumb\"},\"inLanguage\":\"id\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#primaryimage\",\"url\":\"https:\/\/www.gaji.id\/wp-content\/uploads\/2020\/04\/Manfaat-Dan-Tips-Penilaian-kinerja-Karyawan-Pada-Perusahaan-1.jpg\",\"contentUrl\":\"https:\/\/www.gaji.id\/wp-content\/uploads\/2020\/04\/Manfaat-Dan-Tips-Penilaian-kinerja-Karyawan-Pada-Perusahaan-1.jpg\",\"width\":626,\"height\":448,\"caption\":\"Aerial view of doctor writing patient daily report checklist\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gaji.id\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Contoh Perhitungan Pph 21\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gaji.id\/id\/#website\",\"url\":\"https:\/\/www.gaji.id\/id\/\",\"name\":\"Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda\",\"description\":\"Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda\",\"publisher\":{\"@id\":\"https:\/\/www.gaji.id\/id\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gaji.id\/id\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"id\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.gaji.id\/id\/#organization\",\"name\":\"Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda\",\"url\":\"https:\/\/www.gaji.id\/id\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/www.gaji.id\/id\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.gaji.id\/wp-content\/uploads\/2023\/03\/gaji.id_logo.png\",\"contentUrl\":\"https:\/\/www.gaji.id\/wp-content\/uploads\/2023\/03\/gaji.id_logo.png\",\"width\":128,\"height\":48,\"caption\":\"Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda\"},\"image\":{\"@id\":\"https:\/\/www.gaji.id\/id\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.instagram.com\/gaji.id\/\",\"https:\/\/www.youtube.com\/@gajiid\",\"https:\/\/www.linkedin.com\/company\/gaji.id\/\",\"https:\/\/www.tiktok.com\/@gaji.id?_t=8XLU7geVDNp&_r=1\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gaji.id\/id\/#\/schema\/person\/33fe0977feddc9c1c2baf7b247b6a382\",\"name\":\"Creata\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id\",\"@id\":\"https:\/\/www.gaji.id\/id\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/29574274c238df77cc933632c51370a31bd0335288dc78235b464961ced531ec?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/29574274c238df77cc933632c51370a31bd0335288dc78235b464961ced531ec?s=96&d=mm&r=g\",\"caption\":\"Creata\"},\"url\":\"https:\/\/www.gaji.id\/id\/author\/creata\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Contoh Perhitungan Pph 21 - Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gaji.id\/id\/2019\/12\/09\/contoh-perhitungan-pph-21\/","og_locale":"id_ID","og_type":"article","og_title":"Contoh Perhitungan Pph 21 - Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda","og_description":"Pph pasal 21 yaitu pungutan wajib yang ditetapkan oleh pemerintah atas penghasilan yang diterima para wajib pajak. Tarif pungutannya sudah diatur berdasarkan ketentuan yang berlaku. Apabila masih bingung bagaimana cara perhitungan Pph 21, berikut uraiannya. Kenali Dulu PKP, PTKP, Serta Tarif Pph pasal 21 Sebelum mulai masuk pada perhitungan PPh pasal 21, harus mengetahui dulu [&hellip;]","og_url":"https:\/\/www.gaji.id\/id\/2019\/12\/09\/contoh-perhitungan-pph-21\/","og_site_name":"Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda","article_published_time":"2019-12-09T06:48:03+00:00","og_image":[{"width":626,"height":448,"url":"https:\/\/www.gaji.id\/wp-content\/uploads\/2020\/04\/Manfaat-Dan-Tips-Penilaian-kinerja-Karyawan-Pada-Perusahaan-1.jpg","type":"image\/jpeg"}],"author":"Creata","twitter_card":"summary_large_image","twitter_misc":{"Ditulis oleh":"Creata","Estimasi waktu membaca":"5 menit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#article","isPartOf":{"@id":"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/"},"author":{"name":"Creata","@id":"https:\/\/www.gaji.id\/id\/#\/schema\/person\/33fe0977feddc9c1c2baf7b247b6a382"},"headline":"Contoh Perhitungan Pph 21","datePublished":"2019-12-09T06:48:03+00:00","mainEntityOfPage":{"@id":"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/"},"wordCount":1079,"commentCount":0,"publisher":{"@id":"https:\/\/www.gaji.id\/id\/#organization"},"image":{"@id":"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gaji.id\/wp-content\/uploads\/2020\/04\/Manfaat-Dan-Tips-Penilaian-kinerja-Karyawan-Pada-Perusahaan-1.jpg","articleSection":["Human Resources"],"inLanguage":"id","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/","url":"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/","name":"Contoh Perhitungan Pph 21 - Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda","isPartOf":{"@id":"https:\/\/www.gaji.id\/id\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#primaryimage"},"image":{"@id":"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gaji.id\/wp-content\/uploads\/2020\/04\/Manfaat-Dan-Tips-Penilaian-kinerja-Karyawan-Pada-Perusahaan-1.jpg","datePublished":"2019-12-09T06:48:03+00:00","breadcrumb":{"@id":"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#breadcrumb"},"inLanguage":"id","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/"]}]},{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#primaryimage","url":"https:\/\/www.gaji.id\/wp-content\/uploads\/2020\/04\/Manfaat-Dan-Tips-Penilaian-kinerja-Karyawan-Pada-Perusahaan-1.jpg","contentUrl":"https:\/\/www.gaji.id\/wp-content\/uploads\/2020\/04\/Manfaat-Dan-Tips-Penilaian-kinerja-Karyawan-Pada-Perusahaan-1.jpg","width":626,"height":448,"caption":"Aerial view of doctor writing patient daily report checklist"},{"@type":"BreadcrumbList","@id":"https:\/\/www.gaji.id\/2019\/12\/09\/contoh-perhitungan-pph-21\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gaji.id\/"},{"@type":"ListItem","position":2,"name":"Contoh Perhitungan Pph 21"}]},{"@type":"WebSite","@id":"https:\/\/www.gaji.id\/id\/#website","url":"https:\/\/www.gaji.id\/id\/","name":"Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda","description":"Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda","publisher":{"@id":"https:\/\/www.gaji.id\/id\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gaji.id\/id\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"id"},{"@type":"Organization","@id":"https:\/\/www.gaji.id\/id\/#organization","name":"Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda","url":"https:\/\/www.gaji.id\/id\/","logo":{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/www.gaji.id\/id\/#\/schema\/logo\/image\/","url":"https:\/\/www.gaji.id\/wp-content\/uploads\/2023\/03\/gaji.id_logo.png","contentUrl":"https:\/\/www.gaji.id\/wp-content\/uploads\/2023\/03\/gaji.id_logo.png","width":128,"height":48,"caption":"Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda"},"image":{"@id":"https:\/\/www.gaji.id\/id\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.instagram.com\/gaji.id\/","https:\/\/www.youtube.com\/@gajiid","https:\/\/www.linkedin.com\/company\/gaji.id\/","https:\/\/www.tiktok.com\/@gaji.id?_t=8XLU7geVDNp&_r=1"]},{"@type":"Person","@id":"https:\/\/www.gaji.id\/id\/#\/schema\/person\/33fe0977feddc9c1c2baf7b247b6a382","name":"Creata","image":{"@type":"ImageObject","inLanguage":"id","@id":"https:\/\/www.gaji.id\/id\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/29574274c238df77cc933632c51370a31bd0335288dc78235b464961ced531ec?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/29574274c238df77cc933632c51370a31bd0335288dc78235b464961ced531ec?s=96&d=mm&r=g","caption":"Creata"},"url":"https:\/\/www.gaji.id\/id\/author\/creata\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gaji.id\/id\/wp-json\/wp\/v2\/posts\/5167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gaji.id\/id\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gaji.id\/id\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gaji.id\/id\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gaji.id\/id\/wp-json\/wp\/v2\/comments?post=5167"}],"version-history":[{"count":0,"href":"https:\/\/www.gaji.id\/id\/wp-json\/wp\/v2\/posts\/5167\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gaji.id\/id\/wp-json\/wp\/v2\/media\/4565"}],"wp:attachment":[{"href":"https:\/\/www.gaji.id\/id\/wp-json\/wp\/v2\/media?parent=5167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gaji.id\/id\/wp-json\/wp\/v2\/categories?post=5167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gaji.id\/id\/wp-json\/wp\/v2\/tags?post=5167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}