PPh Pasal 21 Bula Oktober :
Gaji Setahunkan ( 12 x 2,000,000) = 24,000,000
[-tambah-]
THR Oktober = 2,000,000
Penghasilan Kotor = 26,000,000
[-dikurangi-]
Biaya jabatan = 1,296,000
Pengahsilan bersih = 24,704,000
[-dikurangi-]
PTKP Bujang = 13,200,000
Pendapatan Kena Pajak = 11,504,000
PPh Pasal 21 Gaji & Bonus (setahun)(5% x 11,504,000) = 575,200
Gaji Setahun ( 12 x 2,000,000) =24,000,000
[-dikurangi-]
Biaya Jabatan = 1,296,000
Penghasilan Bersih = 22,704,000
[-dikurangi-]
PTKP Bujang = 13,200,000
Pendapatan Kena Pajak = 9,504,000
PPh Pasal 21 Gaji Setahun(rate 5% x 9,504,000)= 475,200
PPh Atas THR (575,200 - 475,200) = 100,000
PPh Gaji Bulan Oktober (475,200 : 12) = 39,600
PPh Pasal 21 disetor Bulan Oktober = 139,600
Bulan November & Desember masing2 :
Gaji = 3,000,000
[-dikurang-]
Biaya Jabatan = 108,000
Pengahsilan Kotor Sebulan = 2,892,000
Penghasilan disetahunkan = 34,704,000
[-dikurangi-]
PTKP Bujang=13,200,000
Pendapatan Kena Pajak = 21,504,000
PPh Pasal 21 setahun (5% x 21,504,000) = 1,075,200
PPh Pasal 21 Nov (1,075,200 : 12)=89,600
PPh Pasal 21 Des = 89,600
"SPT PPh Pasal 21 TAHUNAN" (Gaji+THR+BONUS+DLL) :
Gaji Jan-Okt = 20,000,000
THR Oktober = 2,000,000
Gaji Nov-Des (3,000,000 x 2) = 6,000,000
Total Penghasilan Kotor Setahun = 28,000,000
[-dikurang-]
Biaya Jabatan=1,296,000
Penghasilan Bersih=26,704,000
[-dikurangi-]
PTKP Bujang=13,200,000
Pendapatan Kena Pajak=13,504,000
PPh Pasal 21 Tahunan (13,504,000 x 5%)=675,200
Uang Muka PPh Pasal 21 :
Gaji Jan - Okt (10 x 39,600) = 396,000
[-ditambah-]
THR = 100,000
[-ditambah-]
Gaji Nov-Des (89,600 x 2) = 179,200
Total Uang Muka PPh 21 yang telah dibayar = 675,200
PPh 21 kurang/lebih bayar (675,200 - 675,2000)= Nihil