4 Contoh soal menghitung pph
Banyak diantara kita kurang memahami apa itu pph dan bagaimana cara menghitungnya. Untuk itu disini saya akan memberikan 4 contoh soal menghitung pph, yang semoga saja bisa sedikit membantu kalian.
Steps to calculate income tax payable:
a. calculate annual income
Insurance premiums have the character of increasing salaries
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c. calculating PKP, by subtracting a year's income with PTKP
d. determine the income tax payable
Question:
Mr. Eko works for the company PT Gunung Subur with a monthly salary of Rp. 2.000.000,- pay pension contributions every month Rp. 100.000,- with K/4 status (Married with 4 children). Calculate the amount of PPh owed!
Answer:
Salary per month Rp. 2.000.000,-
reduced
· Pension contribution : Rp. 100,000,-
Rp. 200,000,-
Net salary per month Rp. 1,800,000,-
Net income per year: 12 x Rp. 1.800.000,- Rp. 21.600.000,-
Less PTKP
· Taxpayer : Rp. 13.200.000,-
· Additional marriage tax payer : Rp. 1.200.000,-
· Additional 3 children : Rp. 3,600,000,-
Rp. 18,000,000,-
PKP a year Rp. 3,600,000,-
Income tax payable per year:
5% x Rp. 3,600,000, - = Rp. 180,000,-
Question:
Mr. Budi as an employee of PT Tiga Pilar with K/2 status earns a monthly salary of Rp. 1,800,000. The company pays a death insurance premium of Rp. 10,000, - and a work accident insurance premium of Rp. 30.000, - every month to Jamsostek. Mr. Budi pays the Old Age Security (JHT) fee of Rp. 10,000, - and a pension contribution of Rp. 20,000,- a month
Calculate the amount of PPh payable!
Answer:
One month salary Rp. 1,800,000,-
Plus
· Death insurance premium : Rp. 10,000,-
· Accident insurance premium : Rp. 30.000,-
Rp. 40,000,-
Monthly gross income Rp. 1.840.000,-
minus
· Position fee: 5%x Rp. 1.840.000,- : Rp. 92.000,-
· Pension contribution : Rp. 20,000,-
· JHT Contribution : Rp. 10,000,-
Rp. 122,000,-
Net income per month Rp. 1.718.000,-
Net income per year: 12 x Rp. 1.718.000,- Rp. 20,616,000,-
PTKP
· Taxpayer : Rp. 13.200.000,-
· Marriage tax payer : Rp. 1.200.000,-
· 2 children : Rp. 2,400,000,-
Rp. 16,800,000,-
PKP Rp. 3.816.000,-
PPh payable per year:
5% x Rp. 3.816.000,- = Rp. 190,800,
Question:
Mr. Hasan in a year has a taxable income of Rp. 350,000,000,-. Calculate the amount of PPh payable!
Answer:
PKP a year Rp. 350,000,000,-
PPh payable:
5% x Rp. 25 million = Rp. 1.250.000,-
10% x Rp. 25 million = Rp. 2.500.000,-
15% x Rp. 50 million = Rp. 7.500.000,-
25% x Rp. 100 million = Rp. 25,000,000,-
35% x Rp. 150 million = Rp. 52,500,000,-
Rp. 88.750.000,-
Question:
PT Air Mancur has a Taxable Income (PKP) of Rp. 160,000,000,- How much income tax must be paid by PT Air Mancur?
Answer:
PKP a year Rp. 160,000,000,-
Income Tax to be paid:
10% x Rp. 50,000,000,- = Rp. 5.000.000,-
15% x Rp. 50,000,000,- = Rp. 7.500.000,-
30% x Rp. 60,000,000,- = Rp. 18,000,000,-
Rp. 30.500.000,-
Demikian artikel saya tentang 4 contoh soal menghitung pph. Kalian tentu bisa belajar dari sini, atau juga dari blog yang lain yang membahas hal yang sama. Terima kasih.
