Docstoc

Perhitungan PPh 21 atas honor dokter yang diterima berkesinambungan

Document Sample
Perhitungan PPh 21 atas honor dokter yang diterima berkesinambungan Powered By Docstoc
					LAPORAN HONOR DOKTER DAN PPh 21
TAHUN 2011
NAMA DOKTER :       Dr. Abdullah
                                  Akum                                                      Lapisan Pajak
Bulan          Pendapatan
                                Pendapatan       Norma          0-50 jt       50-250 jt      250-500 jt
                                                  50%             5%            15%            25%
Jan              30,000,000       30,000,000     15,000,000       750,000               -             -
Feb              80,000,000      110,000,000     55,000,000     2,500,000         750,000             -
Mar              54,000,000      164,000,000     82,000,000     2,500,000       4,800,000             -
Apr              37,000,000      201,000,000    100,500,000     2,500,000       7,575,000             -
Mei              75,000,000      276,000,000    138,000,000     2,500,000      13,200,000             -
Jun              90,000,000      366,000,000    183,000,000     2,500,000      19,950,000             -
Jul              39,000,000      405,000,000    202,500,000     2,500,000      22,875,000             -
Agust            47,000,000      452,000,000    226,000,000     2,500,000      26,400,000             -
Sep              73,500,000      525,500,000    262,750,000     2,500,000      31,912,500             -
Okt              33,000,000      558,500,000    279,250,000     2,500,000      34,387,500             -
Nop              49,675,000      608,175,000    304,087,500     2,500,000      37,500,000     1,021,875
Des              76,500,000      684,675,000    342,337,500     2,500,000      37,500,000    10,584,375
                684,675,000

Tarif psl 17                                                -
0-50.000.000                                               5%
50.000.000-250.000.000                                    15%
250.000.000-500.000.000                                   25%
>500.000.000                                              30%



                Akumulasi         norma
               Pendapatan        50% x R
                608,175,000      304,087,500
          Lapisan Pajak UU
                                   PKP           PPh 21
               psl 17
         0-50 Jt                   50,000,000     2,500,000
         50-250 Jt                250,000,000    37,500,000
         250-500 Jt                 4,087,500     1,021,875
          >500Jt                            -             -

                            -    304,087,500    41,021,875

* Asumsi "PPh yang terhutang" : PPh terhutang pada bulan sebelumnya telah dibayarkan.
pisan Pajak                                 Jumlah PPh 21   PPh Yang
                        >500 jt                             Terhutang
                                                            Terhutang
              Lapisan             30%
                           -            -         750,000       750,000
                           -            -       3,250,000     2,500,000
                           -            -       7,300,000     4,050,000
                           -            -      10,075,000     2,775,000
                           -            -      15,700,000     5,625,000
                           -            -      22,450,000     6,750,000
                           -            -      25,375,000     2,925,000
                           -            -      28,900,000     3,525,000
                           -            -      34,412,500     5,512,500
                           -            -      36,887,500     2,475,000
                           -            -      41,021,875     4,134,375
                           -            -      50,584,375     9,562,500
                                              276,706,250    50,584,375

				
DOCUMENT INFO
Shared By:
Tags:
Stats:
views:87
posted:9/26/2012
language:Unknown
pages:2