Cara menghitung tunjangan PPh dengan metode gross up

Tanya :

Halo, Salam kenal sebelumnya. Kalau boleh saya ingin bertanya mengenai PPh 21, mengenai pajak karyawan tetap. Misalnya gaji saya nett 3jt, dimana yg bayar PPh itu dr pihak perusahaan..jadi say aingin nya THP setelah dikurangin pajak tersebut tetap 3jt. bagaimana cara perhitungan nya? Mohon informasi nya. Terima kasih

Bp. Jhonsen Wijaya – Jakarta

 

Jawab :

Salam kenal juga Pak Jhonsen. Perhitungan tunjangan pajak yang dimaksud dapat dihitung dengan metode gross up :

Gaji : 3.000.000 X 12 = 36.000.000
Biaya Jabatan (5%) : (1.800.000)
PTKP misal TK/0 : (24.300.000)
—————————————–
9.900.000

Rumus Gross Up PPh 21 :

——–PKP—– —-Rumus Mencari Tunjangan PPh—-
…….. s/d 47.500.000………………. ( PKP setahun – 0 ) X 5/95 + 0
> 47.500.000 s/d 217.500.000.. PKP Setahun – 47.500.000 x 15/85 + 2.500.000
> 217.500.000 s/d 405.000.000… PKP Setahun – 217.500.000 x 25/75 + 32.500.000
> 405.000.000 s/d …………………… PKP Setahun – 405.000.000 x 30/70 + 95.000.000

Berarti tunjangan PPh 21 per tahun :
(9.900.000 – 0) X 5/95 + 0 = Rp. 521.052,-

Tunjangan PPh 21 per bulan :
521.052 : 12 = Rp. 43.421,-

Demikian penjelasan kami. Semoga membantu.
Terima kasih.

 

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