| Bambang K/2 (kawin, punya tanggungan 2), gaji pokok 2.500.000 iuran pensiun 100.000, JKK (jaminan kecelakaan kerja), 0,24% JK (Jaminan kematian), 0,3% JPK (jaminan pelayanan kesehatan) ditanggung pemberi kerja, JHT (jaminan hari tua) (3,7%) ditangung pemberi kerja, 2% ditangung karyawan |
||||||||||||
| GROSS METHOD | GROSS UP METHOD | |||||||||||
| penghasilan : | ||||||||||||
| gaji pokok | Rp 2,500,000 | Rp 2,500,000 | ||||||||||
| tunjangan pph | Rp 33,849.08 | |||||||||||
| premi JKK | Rp 6,000 | Rp 6,000 | ||||||||||
| premi JK | Rp 7,500 | Rp 7,500 | ||||||||||
| premi JPK | Rp 60,000 | Rp 60,000 | ||||||||||
| penghasilan bruto | Rp 2,573,500 | Rp 2,607,349 | ||||||||||
| pengurang: | ||||||||||||
| biaya jabatan | Rp 128,675 | Rp 130,367.45 | ||||||||||
| iuran pensiun | Rp 100,000 | Rp 100,000 | ||||||||||
| JHT | Rp 50,000 | Rp 50,000 | ||||||||||
| Rp 278,675 | Rp 280,367.45 | |||||||||||
| penghasilan netto 1 bulan | Rp 2,294,825 | Rp 2,326,981.63 | ||||||||||
| penghasilan netto 1 tahun | Rp 27,537,900 | Rp 27,923,779.53 | ||||||||||
| PTKP | Rp 19,800,000 | Rp 19,800,000 | ||||||||||
| PhKP | Rp 7,737,900 | Rp 8,123,779.53 | ||||||||||
| PPh terutang 1 tahun | Rp 386,895.00 | Rp 406,188.98 | ||||||||||
| PPh terutang 1 bulan | Rp 32,241.25 | Rp 33,849.08 | ||||||||||
| penghasilan | Rp 2,500,000 | Rp 2,500,000 | ||||||||||
| tunjangan PPh | Rp 33,849.08 | |||||||||||
| iuran pensiun | Rp (100,000) | Rp (100,000) | ||||||||||
| JHT 2% | Rp (50,000) | Rp (50,000) | ||||||||||
| PPh 21 | -33849.08 | |||||||||||
| THP | Rp 2,350,000 | Rp 2,350,000 | ||||||||||
| JURNAL: | ||||||||||||
| Beban Gaji | Rp 2,500,000 | Rp 2,500,000 | ||||||||||
| Beban PPh | Rp 32,241.25 | - | ||||||||||
| Tunjangan PPh | Rp 33,849.08 | |||||||||||
| Beban Premi JKK | Rp 6,000 | Rp 6,000 | ||||||||||
| Beban Premi JK | Rp 7,500 | Rp 7,500 | ||||||||||
| Beban Premi JPK | Rp 60,000 | Rp 60,000 | ||||||||||
| Beban Premi JHT(3,7%) | Rp 92,500 | Rp 92,500 | ||||||||||
| Hutang JKK | Rp 6,000 | Rp 6,000 | ||||||||||
| Hutang JK | Rp 7,500 | Rp 7,500 | ||||||||||
| Hutang JPK | Rp 60,000 | Rp 60,000 | ||||||||||
| Hutang JHT (5,7%) | Rp 142,500.000 | Rp 142,500.000 | ||||||||||
| Hutang Iuran Pensiun | Rp 100,000 | Rp 100,000 | ||||||||||
| Hutang PPh 21 | Rp 32,241.25 | Rp 33,849.08 | ||||||||||
| Kas | Rp 2,350,000 | Rp 2,350,000 | ||||||||||
| Rp 2,698,241 | Rp 2,698,241 | Rp 2,699,849 | Rp 2,699,849 | |||||||||
LAP L/R |
||||||||||||
| Penjualan | Rp 100,000,000 | Rp 100,000,000 | ||||||||||
| HPP | Rp 65,000,000 | Rp 65,000,000 | ||||||||||
| Laba kotor | Rp 35,000,000 | Rp 35,000,000 | ||||||||||
| Biaya Komersial | ||||||||||||
| Beban Gaji | Rp 2,500,000 | Rp 2,500,000 | ||||||||||
| Beban PPh | Rp 32,241 | - | ||||||||||
| Tunjangan PPh | Rp 33,849 | |||||||||||
| Beban Premi JKK | Rp 6,000 | Rp 6,000 | ||||||||||
| Beban Premi JK | Rp 7,500 | Rp 7,500 | ||||||||||
| Beban Premi JPK | Rp 60,000 | Rp 60,000 | ||||||||||
| Beban Premi JHT | Rp 92,500 | Rp 92,500 | ||||||||||
| Total Biaya Komersial | Rp 2,698,241 | Rp 2,699,849 | ||||||||||
| Laba Bersih | Rp 32,301,759 | Rp 32,300,151 | ||||||||||
| Pajak | Rp 8,075,440 | Rp 8,075,038 | Penghematan Pajak | Rp 402 | ||||||||
| Laba setelah pajak | Rp 24,226,319 | Rp 24,225,113 | Rp 1,206 | |||||||||
Monday, May 28, 2012
Tax Plan - Gross up method
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