Perhitungan PPh 21 atas honor dokter yang diterima berkesinambungan by varinkaspi

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									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

								
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