PPh Tidak Final PPh Tidak Final

Gaji neto 122,160,000 Gaji neto pak eko

Neto Usaha Lele 264,000,000 Neto Usaha apotek pak eko
Bunga pinjaman 60,000,000 Neto Dokter umum ny yanti
Total Penghasilan neto 446,160,000 Total Penghasilan Neto
Zakat 30,000,000 Zakat pak eko
PTKP 67,500,000
PKP 348,660,000 PTKP
PKP
PPH terutang psl 17 2,500,000 PPH terutang psl 17
30,000,000
24,665,000
57,165,000

Kredit Pajak Kredit Pajak

PPh pasal 21 3,199,000 PPh pasal 21
PPh pasal 23 9,000,000 PPh pasal 25
PPh pasal 25 40,000,000 Total kredit pajak
Total kredit pajak 52,199,000

PPh kurang bayar 4,966,000 PPh kurang bayar

PPh final
Bunga deposito 10,000,000
PPh final 2,000,000
bukan objek pajak
Angsuran PPh tahun berikutnya 3,747,166.7 Angsuran PPh tahun berikutnya
 PPh Tidak Final
83,058,000 Gaji neto tn tono pt kwong ming 152,400,000
750,000,000 Gaji neto tn tono di lembaga cuapsuap 89,300,000
500,000,000
1,333,058,000 Total Penghasilan Neto 241,700,000
62,500,000 Zakat 6,000,000
PTKP 72,000,000
126,000,000 PKP 163,700,000
1,144,558,000
2,500,000 PPH terutang psl 17 2,500,000
30,000,000 17,055,000
62,500,000
193,367,400 19,555,000
288,367,400
Kredit Pajak
552,900 PPh pasal 21 7,060,000
278,164,500 865,000
278,717,400
Total kredit pajak 7,925,000

9,650,000 PPh kurang bayar 11,630,000

50,000,000
23,984,541.7 Angsuran PPh tahun berikutnya 969,166.67
PPh Tidak Final
Gaji neto tn hotman pengacara 765,000,000
Gaji tn hotman kontrak 250,000,000
Gaji neto ny hotmian notaris 150,000,000
Hibah ny hotmian 350,000,000
Total Penghasilan Neto 1,515,000,000

PTKP 117,000,000
PKP 1,398,000,000

PPH terutang psl 17 2,500,000

30,000,000
62,500,000
269,400,000
364,400,000
Kredit Pajak
PPh pasal 21 32,500,000
PPh pasal 25 200,000,000

Total kredit pajak 232,500,000

PPh kurang bayar 131,900,000

Bunga tabungan 80,000,000

PPh Final 16,000,000
Bukan objek pajak
beasiswa anak pertama 100,000,000
firma 200,000,000
Total 300,000,000
Angsuran PPh tahun berikutnya 27,658,333.33
PPh Tidak Final n
Gaji neto tn yono sewa 960,000,000
Gaji ny rita villa 200,000,000

,jbn 1,160,000,000
Zakat tn yono 75,000,000
Zakat ny rita 25,000,000
PTKP 117,000,000
PKP 943,000,000
PPH terutang psl 17 2,500,000
30,000,000
62,500,000
132,900,000
227,900,000
Kredit Pajak
PPh pasal 22 450,000
PPh pasal 25 90,000,000
n
Total kredit pajak 90,450,000

PPh kurang bayar 137,450,000

dividen 200,000,000
PPh Final 20,000,000
Bukan objek pajak
warisan 30,000,000,000

Total 30,000,000,000
Angsuran PPh tahun berikutnya 18,954,166.67
 KK
pph tidak final
penghasilan dokter 1,750,000,000

PTKP(K/1) 63,000,000
PKP 1,687,000,000
Pph terutang pasal 17
2,500,000
30,000,000
62,500,000
356,100,000
total pph pasal 17 451,100,000

kredit pajak
pasal 25 250,000,000

pajak kurang bayar 201,100,000

angsuran pph pasal 25 tahun beriktnya 37,591,666.7

PH
pph tidak final
penghasilan dokter 1,750,000,000
penghasilan neto yani 102,650,000 k/i/1
total 1,852,650,000
PTKP 117,000,000
PKP 1,735,650,000
Pph terutang pasal 17
2,500,000
30,000,000
62,500,000
370,695,000
total pph pasal 17 465,695,000

pph terutang istri 25,802,818.53

kredit pajak istri
pasal 21 2,432,500
pph kurang bayar 23,370,318.5

angsuran istri 1,947,526.54

pph terutang suami 439,892,181.47

kredit pajak suami
pasal 25 250,000,000
pph kurang bayar 189,892,181.5

angsuran SUAMI 36,657,681.79

MT
pph tidak final
penghasilan dokter 1,750,000,000
penghasilan neto yani 102,650,000
total 1,852,650,000
PTKP 117,000,000
PKP 1,735,650,000
Pph terutang pasal 17
2,500,000
30,000,000
62,500,000
370,695,000
total pph pasal 17 465,695,000

pph terutang istri 25,802,818.53

kredit pajak istri
pasal 21 2,432,500
pph kurang bayar 23,370,319

angsuran istri 1,947,526.54

pph terutang suami 439,892,181.47

kredit pajak suami
pasal 25 250,000,000
pph kurang bayar 189,892,181

angsuran istri 36,657,681.79

HB
pph tidak final ANAK PADA SUAMI
penghasilan dokter 1,750,000,000

total 1,750,000,000
PTKP 58,500,000
PKP 1,691,500,000
Pph terutang pasal 17
2,500,000
 30,000,000
62,500,000
357,450,000
total pph pasal 17 452,450,000

KREDIT PAJAK SUAMI

PASAL 25 250,000,000.00
PPH KURANG BAYAR 202,450,000

ANGSURAN TAHUN SELANJUTNYA 37,704,166.7

pph tidak final
penghasilan ISTRI 102,650,000

total 102,650,000
PTKP 54,000,000
PKP 48,650,000
Pph terutang pasal 17
2,432,500

total pph pasal 17 2,432,500

KREDIT PAJAK SUAMI

PASAL 21 2,432,500.00
PPH KURANG BAYAR -

ANGSURAN TAHUN SELANJUTNYA 202,708.3

pph tidak final ANAK PADA ISTRI
penghasilan dokter 1,750,000,000

total 1,750,000,000
PTKP 54,000,000
PKP 1,696,000,000
Pph terutang pasal 17
2,500,000
30,000,000
62,500,000
358,800,000
total pph pasal 17 453,800,000

KREDIT PAJAK SUAMI

PASAL 25 250,000,000.00
PPH KURANG BAYAR 203,800,000
ANGSURAN TAHUN SELANJUTNYA 37,816,666.7
pph tidak final
penghasilan ISTRI 102,650,000

total 102,650,000
PTKP 58,500,000
PKP 44,150,000
Pph terutang pasal 17
2,207,500

total pph pasal 17 2,207,500

KREDIT PAJAK SUAMI

PASAL 21 (2,432,500.00)
PPH LEBIH BAYAR (225,000)

ANGSURAN TAHUN SELANJUTNYA 386,666.7

 KK
pph tidak final
penghasilan tn dono 1,530,000,000
penghasilan ny dini komisaris 200,000,000
penghasilan ny dini 866,000,000
zakat ny dini (27,500,000)
zakat yn dono (75,000,000)
PTKP(K/I/3) (126,000,000)
PKP 2,367,500,000
Pph terutang pasal 17
2,500,000
30,000,000
62,500,000
560,250,000
total pph pasal 17 655,250,000

kredit pajak
pasal 21
ny dini (188,600,000)
(25,000,000)

pasal 25
tn dono (200,000,000)

pph kurang bayar 241,650,000

angsuran tahun beriktnya 36,804,166.67

PH
pph tidak final
penghasilan tn dono 1,530,000,000
penghasilan ny dini komisaris 200,000,000
penghasilan ny dini 866,000,000
zakat ny dini (27,500,000)
zakat yn dono (75,000,000)
PTKP(K/I/3) (126,000,000)
PKP 2,367,500,000
Pph terutang pasal 17
2,500,000
30,000,000
62,500,000
560,250,000
total pph pasal 17 655,250,000
pph terutang istri
penghasilan total istri 1,066,000,000
penghasilan total 2,596,000,000
pph istri 269,066,448.4

kredit pajak istri

pasal 21 188,600,000
25,000,000
213,600,000
pph kurang bayar istri 55,466,448.4
angsuran istri
pph terutang suami
penghasilan total suami 1,530,000,000
penghasilan total 2,596,000,000
pph suami 386,183,551.6

kredit pajak suami

pasal 25 200,000,000.00

200,000,000.00
pph kurang bayar suami 186,183,551.62

MT
sama

HB
penghasilan suami 1,530,000,000 anak
zakat (75,000,000.00)
ptkp(tk/2) (63,000,000)
pkp 1,392,000,000

pph pasal 17 2,500,000

30,000,000.00
62,500,000
 267,600,000
pph terutang suami 362,600,000
kredit pajak suami
pasal 25 (200,000,000)

pph kurang bayar 162,600,000

penghasilan istri 1,066,000,000

zakat (27,500,000.00)
ptkp(tk/2) (63,000,000)
pkp 975,500,000

pph pasal 17 2,500,000

30,000,000.00
62,500,000
142,650,000
pph terutang suami 237,650,000
kredit pajak suami
pasal 25 (213,600,000)

pph kurang bayar 24,050,000

 KK KK
penghasilan tn roni 1,150,000,000 penghasilan th gani
penghasilan ny rani 867,000,000 penghasilan ny gina
total 2,017,000,000 zakat tn gani
zakat ny gina
zakat tn roni (57,500,000) penghasilan neto
zakat reni (42,500,000)
ptkp(k/i/3) (126,000,000) ptkp(k/i/3)
pkp 1,791,000,000 pkp

pph pasal 17 2,500,000 pph pasal 17

30,000,000
62,500,000
387,300,000 total
total pph terutang 482,300,000
kredit pajak
kredit pajak pph pasal 25
pasal 25 tn roni (100,000,000)
pph lebih bayar
pph kurang bayar 382,300,000

PH PH
penghasilan tn roni 1,150,000,000 penghasilan th gani
penghasilan ny rani 867,000,000 penghasilan ny gina
total 2,017,000,000 zakat tn gani
zakat ny gina
zakat tn roni (57,500,000) penghasilan neto
zakat reni (42,500,000)
ptkp(k/i/3) (126,000,000) ptkp(k/i/3)
pkp 1,791,000,000 pkp

pph pasal 17 2,500,000 pph pasal 17

30,000,000
62,500,000
387,300,000 total
total pph terutang 482,300,000

pph terutang suami
penghasilan suami
penghasilan total
pph terutang suami
kredit pajak suami
pph terutang istri
penghasilan istri
penghasilan total
pph terutang istri
pph terutang suami
penghasilan suami
1,150,000,000 penghasilan total
2,017,000,000 pph terutang suami
274,985,126.43 krdit pajak suami
(100,000,000) 174,985,126.43 pph terutang istri
penghasilan istri
867,000,000 penghasilan total
2,017,000,000 pph terutang istri
207,314,873.57

pph kurang bayar istri 207,314,873.57

HB HB
penghasilan suami 1,150,000,000 penghasilan suami
zakat (57,500,000) zakat
ptkp(tk/1) (58,500,000) ptkp(tk/1)
pkp 1,034,000,000 pkp

pph pasal 17 2,500,000 pph pasal 17

30,000,000.00
62,500,000 total
 160,200,000 kredit pajak suami
total 255,200,000 pasal 25
pph lebih bayar
kredit pajak
pph pasl 25 (100,000,000) penghasilan istri
pph kurang bayar 155,200,000 zakat
ptkp(tk/2)
pkp
penghasilan istri 867,000,000
zakat (42,500,000) pph pasal 17
ptkp(tk/2) (63,000,000)
pkp 761,500,000 total

pph pasal 17 2,500,000

30,000,000.00 pph kurang bayar
62,500,000
78,450,000
total 173,450,000

kredit pajak

pph kurang bayar 173,450,000

KK KK
261,000,000 penghasilan tn dilan 1,250,000,000
160,000,000 pnghasilan milea 1,020,000,000 2,823,200,000
(22,500,000) PNGHASILAN MILEA DIREKTUR 553,200,000
(20,000,000) ZAKAT DIALN (62,500,000)
378,500,000 ZAKAT MILEA (64,500,000)

(126,000,000)
252,500,000 PTKP(K/I/3) (126,000,000)
PKP 2,570,200,000
2,500,000
30,000,000 PPH pasal 17 2,500,000
625,000 30,000,000
33,125,000 62,500,000
621,060,000
pph terutang 716,060,000
(100,000,000)
kredit pajak
(66,875,000) pph 21
milea (94,800,000)
pph pasal 25 dilan (150,000,000)

pph kurang bayar 471,260,000

PH PH
261,000,000 penghasilan tn dilan 1,250,000,000
160,000,000 pnghasilan milea 1,020,000,000
(22,500,000) PNGHASILAN MILEA DIREKTUR 553,200,000 1,573,200,000
(20,000,000) ZAKAT DIALN (62,500,000) 2,823,200,000
378,500,000 ZAKAT MILEA (64,500,000)

(126,000,000)
252,500,000 PTKP(K/I/3) (126,000,000)
PKP 2,570,200,000
2,500,000
30,000,000 PPH pasal 17 2,500,000
625,000 30,000,000
33,125,000 62,500,000
621,060,000
pph terutang 716,060,000
 261,000,000 pph terutang suami
421,000,000 penghasilan suami 1,250,000,000
20,535,926.37 pnghasilan total 2,823,200,000
(100,000,000) (79,464,073.63) pph terutang suami 317,042,717.4837

160,000,000 kredi pajak suami

421,000,000 pph pasal 25 (150,000,000)
12,589,073.63 pph kurang bayar 167,042,717.5

pph terutang istri

penghasilan istri 1,573,200,000
penghasilan total 2,823,200,000
pph terutang istri 399,017,282.5163 283

kredit pajak istri

pph pasal 21 (94,800,000)

pph kurang bayar 304,217,283

HB HB
261,000,000 penghasilan suami 1,250,000,000
(22,500,000) zakat (62,500,000)
(58,500,000) ptkp(tk/2) (63,000,000)
180,000,000 pkp 1,124,500,000

2,500,000 pph pasal 17 2,500,000

19,500,000.00 30,000,000
22,000,000 62,500,000
 187,350,000
(100,000,000) total 282,350,000
(78,000,000) kredit pajak suami
pph pasal 25 (150,000,000)
160,000,000 pph kurang bayar 132,350,000
(20,000,000)
(63,000,000) penghasilan istri 1,573,200,000
77,000,000 zakat (64,500,000)
ptkp(tk/1) (58,500,000)
2,500,000 pkp 1,450,200,000
4,050,000.00
6,550,000 pph pasal 17 2,500,000
30,000,000
62,500,000
6,550,000 285,060,000
total 380,060,000
kredit pajak pasal 21 (94,800,000)
pph kurang bayar 285,260,000
Tn Buidiman
gaji 500,000,000
dividen ln 400,000,000
iuran pensiun (10,000,000)
zakat (15,000,000)

PENGHASILAN TOTAL

PPH TIDAK FINAL 875,000,000

GABUNGAN PENGHASILAN 1,860,000,000

PTKP(K/I/2) (121,500,000)

PKP 1,738,500,000

PPH PASAL 17 2,500,000

30,000,000
62,500,000
371,550,000
PPT TERUTANG 466,550,000

KREDIT PAJAK
PASAL 23
ROYALTI (11,250,000)
PASAL 22 (5,000,000)
PASAL 25 (200,000,000)
PASAL 24 (40,000,000)

PPH KB 210,300,000
ny budiwat
laba bersih 1,686,000,000

koreksi fiskal positf

pph pasal 25 200,000,000
pph pasal 22 5,000,000
listrik air 10,000,000
auransi kluarga 25,000,000

pengyusutan 20,000,000

koreksi negatf
PENGHASILAN SEWA BANGUNAN
SIFAT FINAL (36,000,000)
kompensasi kerugian (1,000,000,000)

TOTAL USAHA 910,000,000

PENGHASILAN FINAL
SEWA BANGUNAN 40,000,000 4,000,000
DEPOSITO 100,000,000 20,000,000
TOTAL FINAL 140,000,000 24,000,000

PENGHASILAN LAI"
ROYALTI 75,000,000

PPH TIDAK FINAL 985,000,000

PPH PASAL 21 TN
GAJI 500,000,000
BIAYA JABATAN (25,000,000)
IURAN PENSIUN (10,000,000)
PTKP (54,000,000)
ny budiwat
penusutan korersial 70,000,000
penyusutan fiskal (50,000,000)
20,000,000
listrik air r pribadi 10,000,000
asuransi pribadi 25,000,000
sewa gudang s. pajak 40,000,000
sewa s. pajak (36,000,000)
koreksi 4,000,000
kompensasi kerugian (1,000,000,000)
klain asuransi 300,000,000
royalti setelah pajak 63,750,000
ROYALTI SEBENARNYA 75,000,000

asuarnsi(BUKAN OP) 300,000,000

PPH FINAL 20,000,000

 TUAN BUDIMAN bukpot pph 21
gaji bruto
biaya jabatan
iuran pensiun

gaji netto
ptkp(k/2)

pkp
pph terutang 2,500,000
30,000,000
41,625,000
pph dipotong

PENGHASILAN LAIN-LAIN SUAMI

nama pendapatan
DIVIDEN LN(PASAL 24) 400,000,000
360,000,000

PENGHASILAN LAIN-LAIN ISTRI

nama pendapatan
ROYALTI(PASAL 23) 75,000,000
63,750,000

PPH TERUTANG KELUARGA

PENGHASILAN SUAMI
GAJI NETTO 484,000,000
DIVIDEN LN 400,000,000
PENGHASILAN ISTRI
NETO FISKAL USAHA ISTRI 1,910,000,000
ROYALTI 75,000,000

PENGHASILAN TOTAL KELUARGA 2,869,000,000

PENGURANG
ZAKAT SUAMI (15,000,000)
 KOMPENSASI KERUGIAN ISTRI (1,000,000,000)
PENGHASILAN NETO
PTKP(K/I/2) (121,500,000)
PKP

PPH PASAL 17 2,500,000

30,000,000
62,500,000
369,750,000
PPH TERUTANG

KREDIT PAJAK
PASAL 21 GAJI SUAMI
PASAL 22 USAHA ISTRI
PASAL 23 ROYALTI ISTRI
PASAL 24 DIVIDEN LN
PASAL 25 USAHA ISTRI

PPH KURANG BAYAR

ANGSURAN PAJAK TAHUN DEPAN

 usaha nyonya budiwat
500,000,000 Penjualan
(6,000,000) harga pokok penjalan
(10,000,000) laba kotor
biaya usaha
484,000,000 -gaji karyawan
(67,500,000) -beban [romosi
-beban transportasi
416,500,000 -beban penyusutan
-beban listrik dan air
-pph pasal 25
74,125,000 -pph pasal 22
74,125,000 -beban premi asuransi
jumlah beban usaha
penghasilan (beban) luar usaha
-sewa gudang
dipotong -rugi selisih kurs
40,000,000 Laba Bersih

rekonsiliasi fiskal
penghasilan neto komersial
koreksi fiskal positf
dipotong pph pasal 25
11,250,000 pph pasal 22
listrik dan air kep pribadi
beban premi asuransi pribadi
penyusutan

koreksi fiskal positf

sewa bangunan

penghasilan neto fiskal

 1,854,000,000

1,732,500,000 2,732,500,000

2,500,000
30,000,000
62,500,000
669,750,000
464,750,000 764,750,000
634,375,000
52,864,583.333
(74,125,000)
(5,000,000) (130,375,000)
(11,250,000)
(40,000,000)
(200,000,000) (330,375,000)

134,375,000

27,864,583.333
 usaha nyonya budiwat penghasilan final
7,000,000,000 sewa gudang
(4,200,000,000) deposito
2,800,000,000

560,000,000 penghasilan dipotong pasal 21, 22, 23, 24, 25

100,000,000 pph pasal 21
80,000,000
70,000,000
60,000,000 pph pasal 22
200,000,000
5,000,000 pph pasal 23
50,000,000
(1,125,000,000) pph pasal 24

36,000,000 pph pasal 25

(25,000,000) 11,000,000
1,686,000,000 TOTAL
penghasilan bukan objek pajak
rekonsiliasi fiskal asuransi
1,686,000,000

200,000,000
5,000,000
10,000,000
25,000,000
20,000,000 260,000,000

36,000,000
(36,000,000)
1,910,000,000
2,232,500,000
 penghasilan final pph final
40,000,000 4,000,000
100,000,000 20,000,000
24,000,000

penghasilan dipotong pasal 21, 22, 23, 24, 25 pph dibayar

penghasilan suami direktur 74,125,000

usaha istri 5,000,000

royalti 11,250,000

dividen ln 40,000,000

usaha istri 200,000,000

330,375,000
penghasilan bukan objek pajak
300,000,000
ptkp 54,000,000
gaji 120,000,000
biaya jabatan (6,000,000)
114,000,000 30,300,000

notaris 1,250,000,000