HAKIM FITRI ARIANI BUDI ALDIAN
Salary per month Rp 4,800,000 Rp 4,000,000
Allowances Rp 1,200,000 Rp 1,000,000
Working Accident Protection Rp 11,520 Rp 9,600
Death Protection Rp 14,400 Rp 12,000
Gross Income per month Rp 6,025,920 Rp 5,021,600
Deductions:
Occupational Expense (5% x Gross income) Rp 301,296 Rp 251,080
Pension Expense Rp 48,000 Rp 40,000
Total Deductions Rp 349,296 Rp 291,080
Net Income per month Rp 5,676,624 Rp 4,730,520
Net Income per year (Net Income per month x 12) Rp 68,119,488 Rp 56,766,240
Non Taxable Income (PTKP) per year Rp 54,000,000 Rp 58,500,000
Taxable Income (PKP-Penghasilan Kena Pajak) Rp 14,119,488 Rp (1,733,760)
Rounded Rp 32,119,000
Article 21 income tax per year :
5% x Rp. 50.000.000 Rp 1,605,950
15% x Rp. 39.337.000
25% x Taxable Income
30% x Taxable Income
Article 21 income tax per year
Article 21 income tax per month
Allowance
Month Salary (Rp)*
(Rp)
January Rp 10,970,000.00 Rp 20,000,000.00
February Rp 10,970,000.00 Rp 20,000,000.00
March Rp 10,970,000.00 Rp 20,000,000.00
April Rp 10,970,000.00 Rp 20,000,000.00
May Rp 10,970,000.00 Rp 20,000,000.00
June Rp 10,970,000.00 Rp 20,000,000.00
July Rp 10,970,000.00 Rp 20,000,000.00
August Rp 10,970,000.00 Rp 20,000,000.00
September Rp 10,970,000.00 Rp 20,000,000.00
October Rp 10,970,000.00 Rp 20,000,000.00
November Rp 10,970,000.00 Rp 20,000,000.00
December Rp 10,970,000.00 Rp 20,000,000.00
Total Rp 131,640,000.00 Rp 240,000,000.00
Month
Gross Income TER B (K/2)
January Rp 31,057,760.00 12%
February Rp 31,057,760.00 12%
March Rp 31,057,760.00 12%
April Rp 61,057,760.00 20%
May Rp 31,057,760.00 12%
June Rp 31,057,760.00 12%
July Rp 56,057,760.00 19%
August Rp 31,057,760.00 12%
September Rp 31,057,760.00 12%
October Rp 31,057,760.00 12%
November Rp 31,057,760.00 12%
December Rp 31,057,760.00
Total Rp 427,693,120.00
ARTICLE 21 FOR DECEMBER
Gross Income for the Year
Occupational Support:
5% x gross Income Rp 6,000,000
Pension Contribution paid by employees:
12 x Rp100.000 Rp 1,200,000
Zakat:
12 x Rp250,000 Rp 3,000,000
Total Deductions
Net Income for the Year
Non Taxable Income (NTI) (K/2)
Taxable Income
Rounded
Article 21
5% 5% x 60000000
15% 15% x 190000000
25% 25% x 153.993.120
30% 30% x 0
Article 21
Income Tax Article 21 that has been withheld until Nov
Income Tax Article 21 that has been withheld in December
Work accident death insurance
THR (RP) Bonus (Rp) insurance (JKK) (JKM) premiums
0,50% 0,30%
Rp 54,850.00 Rp 32,910.00
Rp 54,850.00 Rp 32,910.00
Rp 54,850.00 Rp 32,910.00
Rp 30,000,000.00 Rp 54,850.00 Rp 32,910.00
Rp 54,850.00 Rp 32,910.00
Rp 54,850.00 Rp 32,910.00
Rp 25,000,000.00 Rp 54,850.00 Rp 32,910.00
Rp 54,850.00 Rp 32,910.00
Rp 54,850.00 Rp 32,910.00
Rp 54,850.00 Rp 32,910.00
Rp 54,850.00 Rp 32,910.00
Rp 54,850.00 Rp 32,910.00
Rp 30,000,000.00 Rp 25,000,000.00 Rp 658,200.00 Rp 394,920.00
ARTICLE 21
Rp 3,726,931.20
Rp 3,726,931.20
Rp 3,726,931.20
Rp 12,211,552.00
Rp 3,726,931.20
Rp 3,726,931.20
Rp 10,650,974.40
Rp 3,726,931.20
Rp 3,726,931.20
Rp 3,726,931.20
Rp 3,726,931.20
Rp 56,404,907.20
Rp 427,693,120.00
Rp 10,200,000.00
Rp 417,493,120.00
Rp 13,500,000.00
Rp 403,993,120.00
Rp 3,000,000.00
Rp 28,500,000.00
Rp 38,498,280.00
Rp -
Rp 69,998,280.00
Rp 56,404,907.20
Rp 13,593,372.80
(Underpaid)
Gross Income (Rp)
Rp 31,057,760.00
Rp 31,057,760.00
Rp 31,057,760.00
Rp 61,057,760.00
Rp 31,057,760.00
Rp 31,057,760.00
Rp 56,057,760.00
Rp 31,057,760.00
Rp 31,057,760.00
Rp 31,057,760.00
Rp 31,057,760.00
Rp 31,057,760.00
Rp 427,693,120.00
Salary per month Rp 12,000,000
Allowances
Working Accident Protection
Death Protection
Gross Income per month Rp 12,000,000
Deductions:
Occupational Expense (5% x Gross income) Rp 500,000
Pension Expense
Total Deductions
Net Income per month Rp 11,500,000
Net Income per year (Net Income per month x 12) Rp 138,000,000
Non Taxable Income (PTKP) per year Rp 13,500,000
Taxable Income (PKP-Penghasilan Kena Pajak) Rp 124,500,000
Rounded
Article 21 income tax per year :
5% x Rp. 50.000.000 Rp 3,000,000
15% x Rp. 39.337.000 Rp 9,675,000
25% x Taxable Income
30% x Taxable Income
Article 21 income tax per year Rp 12,675,000
Article 21 income tax per month Rp 1,056,250.0
Rp 324,000,000
Rp 777,600
Rp 972,000
Rp 325,749,600
Rp 16,287,480
Rp 324,000
Vivian Toni
Salary per month
Net Income per year (Net Income per month x 12)
Non Taxable Income (PTKP) per year
Taxable Income (PKP-Penghasilan Kena Pajak)
Article 21 income tax per year :
5% x
15% x
25% x
30% x
Article 21 income tax per year
Article 21 income tax per month
Daily Payment
Cummulative Income
Working Days
Income per day
Actual Non Taxable Income
Taxable Income
Article 21 income tax per day
Cummultive Daily Payment > Rp. 10.200.000
Cummulative Income
Cummulative income a year
Non Taxable Income
Taxable Income
Article 21 income tax a year
5% X
15% X
Total Article 21 income tax a year
Article 21 income tax per month
Month
January
February
March
April
May
June
July
August
September
October
November
December
Total
