{1 - 24} GreyGrey
{25 - 49} GreenGreen
{50 - 499} BlueBlue
{500 - 4999} OrangeOrange
{5000 - 24999} RedRed
{25000+} BlackBlack

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PPh Pasal 21 atas Upah Harian

Mohon petunjuknya untuk penghitungan upah harian ini ..
Terima kasih .

Wawan (TK/0) kerja sebagai buruh harian mulai Januari 2016. Kerja selama 10 hari dengan upah 465.000/hari .
Yg harus dipotong berapa ya ?

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1 Answer

WAHANA KONSULTAN
089634019879

Upah s.d hari ke-10 (Rp465.000,00 x 10) 4.650.000
PTKP sebenarnya 10 x (Rp54.000.000,00/ 360) 1.500.000
Penghasilan Kena Pajak s.d hari ke-10 3.150.000
PPh Pasal 21 terutang s.d hari ke-10 5% x Rp 3.150.000,00 157.500

JADI POTONG Rp 157.500 jika punya NPWP

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