Ni Wayan Sarasati Pramudia

Wanami Putri
Putu Desy Pirdayanti
Putu Nadiani Putri Utama
A. For people who is not an employee and categorized as expertise that receive
sustainably income

dr. Nana is a surgeon practicing in Harapan Bunda Hospital with an agreement that for any
services paid by the patient's will be cut 20% by the hospital and the balance of 80% of the
doctors' fees will be paid to dr. Nana at the end of each month. In the first half of 2016, the
patient's physician services paid to dr. Nana is as follows:

Amount of doctor
Month (2016) service paid by patient
(Rp)

January 30.000.000

February 30.000.000
March 25.000.000
April 40.000.000
May 30.000.000
June 25.000.000
Total Amount 180,000,000

Calculation of income tax payable and have to be cut from dr. Nanas income is as follow:

Tarif
based on
Doctor Service Paid By Deduction tax Cumulative
Month pasal 17
patient base pph pasal 21 deduction tax base
ayat 1
huruf a
1 2 (3)= 50% x (2) 4 5
January Rp 30,000,000 Rp 15,000,000 Rp 15,000,000 5%
February Rp 30,000,000 Rp 15,000,000 Rp 30,000,000 5%
March Rp 25,000,000 Rp 12,500,000 Rp 42,500,000 5%
Rp 15,000,000 Rp 7,500,000 Rp 50,000,000 5%
April
Rp 25,000,000 Rp 12,500,000 Rp 62,500,000 15%
May Rp 30,000,000 Rp 15,000,000 Rp 77,500,000 15%
June Rp 25,000,000 Rp 12,500,000 Rp 90,000,000 15%
Total Rp 180,000,000 Rp 90,000,000
 PPh payable
based on pasal
21

6=3x5
Rp 750,000
Rp 750,000
Rp 625,000
Rp 375,000
Rp 1,875,000
Rp 2,250,000
Rp 1,875,000
Rp 8,500,000
B.For people who is not an employee that receive sustainably income

Desy is a housewife who has two children, works as a multi-level marketing distributor of PT Dos Santos
working on Nagasari PT Sejahtera. Desy has submitted a copy of her husband NPWP, a copy of the marri
from her job as a distributor of multi-level marketing, and already sent a statement letter to PT Dos Santos.
company is:

Calculation of income tax payable and have to be cut from Desy's income is as follow:

Month
Gross Income PTKP in a month PKP in a month Cumulative PKP
(2016)
1 2 3 4 5
Jan Rp 20,000,000 Rp 4,500,000 Rp 15,500,000 Rp 15,500,000
Feb Rp 17,000,000 Rp 4,500,000 Rp 12,500,000 Rp 28,000,000
Mar Rp 23,000,000 Rp 4,500,000 Rp 18,500,000 Rp 46,500,000
April Rp 15,000,000 Rp 4,500,000 Rp 3,500,000 Rp 50,000,000
Rp 7,000,000 Rp 57,000,000
May Rp 25,000,000 Rp 4,500,000 Rp 20,500,000 Rp 77,500,000
June Rp 10,000,000 Rp 4,500,000 Rp 5,500,000 Rp 83,000,000
Total Rp 110,000,000 Rp 27,000,000 Rp 83,000,000 Rp 83,000,000

If Desy can not show a copy of her husband NPWP, a copy of the marriage certificate and a copy of fam
carried out as the example above, but did not obtain a reduction in taxable income every month, and th
calculations, as follo

Tax Tarif based

Month Cumulative Gross
Gross Income on Pasal 17 UU Not have NPWP
(2016) Income
Pph
1 2 3 4 5
Jan Rp 20,000,000 Rp 20,000,000 5% 120%
Feb Rp 17,000,000 Rp 37,000,000 5% 120%
Mar Rp 13,000,000 Rp 50,000,000 5% 120%
Rp 10,000,000 Rp 60,000,000 15% 120%
April Rp 15,000,000 Rp 75,000,000 5% 120%
May Rp 25,000,000 Rp 100,000,000 15% 120%
June Rp 10,000,000 Rp 110,000,000 15% 120%
Total Rp 110,000,000 Rp 110,000,000
 In the case If Desy's husband or Desy already have a NPWP, but Desy has other income outside activiti
multi-level marketing, the calculation of Income Tax Article 21 payable is as the example above, but it is n
tarif higher due to Desy or her husband own NPWP
tributor of PT Dos Santos. Desy's husband has been registered as a taxpayer and have a NPWP, and were
PWP, a copy of the marriage certificate and a copy of Kartu Keluarga to the fiscus. Desy only get income
nt letter to PT Dos Santos. In the first half of 2016, income received by Desy as an MLM distributor of the
company is:

Tax Payable
Tax Tarif based on
based on Pasal
Pasal 17 UU Pph
21
6 7=4x6
5% Rp 775,000
5% Rp 625,000
5% Rp 925,000
5% Rp 175,000
15% Rp 1,050,000
15% Rp 3,075,000
15% Rp 825,000
Rp 7,450,000

tificate and a copy of family card, and Desy itself does not have a NPWP, the calculation of income tax Article 21
come every month, and the amount of Income Tax Article 21 outstanding amounted to 120% according to these
calculations, as follows:

Tax Payable based

on Pasal 21

6=2x4x5
Rp 1,200,000
Rp 2,220,000
Rp 3,000,000
Rp 10,800,000
Rp 4,500,000
Rp 18,000,000
Rp 19,800,000
Rp 59,520,000
 er income outside activities as a distributor of
example above, but it is not subjected with 20%
wn NPWP
C. For people who is not an employee and not receive sustainably income

Rara repair computer at PT Pensylvania and get paid for Rp 3000000. The amount of tax payable
based on Pasal 21 that Rara have to paid is?

Gross Income Tax Tarif Tax Payable

Rp 3,000,000.00 5% Rp 75,000.00

If Rara do not have NPWP, Rara will charged 120% higher

Gross Income Tax Tarif Not have NPWP Tax Payable
Rp 3,000,000.00 5% Rp 1.20 Rp 90,000.00
ount of tax payable
 D. For people who is not an employee and
receive weekly wages

Desy (belum menikah) adalah seorang karyawan yang bekerja sebagai montir mobil pada suatu perusahaan bengkel mobil . U
yaitu 300000 per mobil dan dibayarkan tiap minggu. Dalam waktu satu minggu ( 6 hari kerja ) dihasilkan sebanyak

Upah sehari adalah

7200000 : 6 1200000
Upah diatas 450000 perhari
1200000-450000 750000
Upah seminggu terutang pajak
(6x750000) 4500000
PPh Pasal 21
5%X4500000 225000 (mingguan)
atu perusahaan bengkel mobil . Upah yang dibayar berdasarkan atas jumlah/unit satuan yag diselesaikan
6 hari kerja ) dihasilkan sebanyak 24 buah Tv dengan upah 7200000 . Perhitungan PPh pasal 21
 D. For people who is not an employee and
receive unit wages

Memet bekerja pada sebuah pabrik dengan menerima upah satu bulan sebesar Rp 7.000.000. selama sebulan ini dia
diberikan libur setiap hari minggu hingga hari tersebut di manfaatkan untuk pergi ke rumah pacarnya yang letaknya li
langkah dari kontrakannya. Pada bulan September ini tidak memperoleh lembur, sedangkan pembayaran upah dilakuk
setiap akhir pekan ke-2 dan ke-4.

Berikut perhitungan pajak yang dipotong oleh pabrik dimana Memet bekerja.

a. Penghasilan yang terutang sebulan

Upah Sebulan 7000000

Upah yang disetahunkan (12x7000000) 84000000
PTKP -54000000
Penghasilan kena pajak disetahunkan 30000000
Tarif pasal 17 ayat 1 KUP
(5%x30000000) 1500000
Penghasilan sebulan adalah ( 1500000 / 12 ) 125000

b. Pemotongan akhir pekan ke-2 :

Upah minggu pertama dan kedua 3500000

PTKP 12 X(54000000 / 360 ) 1800000
Penghasilan kena pajak 1700000
PPH yang dipotong (5% x 1700000) 85000

c. Pemotongan akhir pekan ke-4 :

Penghasilan yang terutang sebulan (a) 125000
Pemotongan akhir pekan ke-2 (b) -85000
PPh yang dipotong 40000
00. selama sebulan ini dia
pacarnya yang letaknya lima
pembayaran upah dilakukan
Rara (belum menikah) pada bulan Maret 2013 bekerja pada peusahaan PT Truna Jaya . Ia bekerja selama 10 hari dan menerim
Penghitungan Pasal PPh 21 Upah sehari Rp 550.000
Upah sehari diatas Rp450000 :
Rp 550.000 - Rp 450.000 = Rp 100.000
PPh pasal 21 = 5%x100000 = 5000 ( harian)

Sampai dengan hari ke -8, karena jumlah kumulatif upah yang diterima belum melebihi Rp 4500000, maka tidak ada PPh Pasa
Pada hari ke - 9 jumlah kumulatif upah yang diterima melebihi 4500000 dengan demikian PPh pasal 21 atas penghasilan rara d
berikut

Upah sampai dengan hari ke 9 ( Rp 550.000 x9 ) 4950000

PTKP sebenarnya
9 X (54.000.000/360) 1350000
Penghasilan Kena Pajak s.d. hari ke 9 3600000
PPh pasal 21 terutang s.d hari ke -9
5% X 3600000 180000
pph pasal 21 yang telah dipotong sampai dengan hari ke 8
8x5000 40000
pph pasal 21 yang harus dipotong pada hari ke 9 140000

sehingga pada hari ke 9 upah bersih yang diterima rara sebesar 410000
550000-180000

Misalkan Rara bekerja selama 10 hari , maka perhitungan PPh Pasal 21 yang harus dipotong pada hari ke 10 adalah
Pada hari kerja ke 10 jumlah PPh Pasal 21 yang dipotong adalah
Upah sehari 550000
PTKP sehari
untuk WP sendiri ( 54000000 : 360 ) 150000
Penghasilan kena pajak 400000
PPh pasal 21 terhutang
5% X 400000 20000

Sehingga pada hari kesepuluh rara mendapatkan upah bersih sebesar

550000-20000 530000
erja selama 10 hari dan menerima upah sebesar Rp 550.000 per hari

500000, maka tidak ada PPh Pasal 21 yang dipotong.

pasal 21 atas penghasilan rara dapat dihitung sebagai

da hari ke 10 adalah