{"id":80,"date":"2013-05-03T07:35:00","date_gmt":"2013-05-03T07:35:00","guid":{"rendered":"http:\/\/duniaakuntansi.com\/2013\/05\/03\/perpajakan-perhitungan-pph-21-terbaru\/"},"modified":"2026-04-07T19:39:50","modified_gmt":"2026-04-07T19:39:50","slug":"perpajakan-perhitungan-pph-21-terbaru","status":"publish","type":"post","link":"https:\/\/nscpolteksby.ac.id\/akuntansi\/perpajakan-perhitungan-pph-21-terbaru\/","title":{"rendered":"Perpajakan-Perhitungan PPh 21 (Terbaru)"},"content":{"rendered":"<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Berikut ini merupakan contoh soal dari <span style=\"color: black;\">pelajaran<\/span> Pajak tentang <b>PPH Pasal 21 Th 2013. <\/b>Subjek pajak yang diambil dari PPH pasal 21 adalah Pejabat Negara, Pegawai Negeri Sipil, Pegawai, Pegawai Tetap, Pegawai dengan WP Luar Negeri, Pegawai Lepas, Penerima Pensiun, Penerima Honorarium, Penerima Upah.<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\"><br \/><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Sedangkan Objek yang diambil dari PPH Pasal 21 adalah sebagai berikut:<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">1. Penghasilan yang diterima oleh wajib pajak berupa gaji, uang pensiun, dll.<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">2. Penghasilan yang diterima secara tidak teratur.<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">3. Upah harian, upah mingguan, upah satuan dan upah borongan.<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">4. Uang tembusan pesangon.<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">5. Honorarium, uang saku.<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\"><br \/><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 115%;\">Berikut merupakan PTKP dan Juga PKP untuk tahun 2013 :<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><b><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">PTKP<\/span><\/b><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><\/div>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%; text-indent: -0.25in;\">St. WP &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp. 24.300.000,-<\/span><\/li>\n<li><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%; text-indent: -0.25in;\">St Kawin &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp. &nbsp;2.025.000,-<\/span><\/li>\n<li><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%; text-indent: -0.25in;\">St. Istri Bekrj. &nbsp; &nbsp; &nbsp; Rp. 24.300.000,-<\/span><\/li>\n<li><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%; text-indent: -0.25in;\">St. Tanggungan &nbsp; &nbsp; &nbsp;Rp. 2.025.000,-&nbsp;<\/span><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%; text-indent: -24px;\">(max. @ 3 orang)<\/span><\/li>\n<\/ul>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><b><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">PKP<\/span><\/b><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<ul style=\"line-height: 150%; text-align: justify;\">\n<li><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%; text-indent: -0.25in;\">5%&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =&gt; x 0 &#8211; 50Jt<\/span><\/li>\n<li><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%; text-indent: -0.25in;\">15% &nbsp; &nbsp; &nbsp; =&gt; x 50Jt &#8211; 250Jt<\/span><\/li>\n<li><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%; text-indent: -0.25in;\">25%&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =&gt; x 250Jt &#8211; 500Jt<\/span><\/li>\n<li><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 115%; text-indent: -0.25in;\">30%<\/span><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 115%; text-indent: -0.25in;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 115%; text-indent: -0.25in;\">=&gt; x 500Jt &#8211; (\u2026)<\/span><\/li>\n<\/ul>\n<div style=\"text-align: justify;\"><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%; text-indent: -24px;\">Untuk Biaya jabatan tahun 2013 Max. Rp. 500.000<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%; text-indent: -24px;\"><br \/><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%; text-indent: -24px;\">Contoh Soal:<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%; text-indent: -24px;\"><br \/><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%; text-indent: -0.25in;\">1. Tuan Takur bin pegawai pada perusahaan PT Opera Van LPP, menikah tanpa anak, memperoleh gaji seminggu Rp.2.500.000,00. PT Opera Van LPP&nbsp;mengikuti program Jamsostek, premi Jaminan Kecelakaan Kerja dan premi Jaminan Kematian dibayar oleh pemberi kerja dengan jumlah masing-masing 0,50% dan 0,30% dari gaji. PT Opera Van LPP&nbsp;menanggung iuran Jaminan Hari Tua setiap bulan sebesar 3,70% dari gaji sedangkan Tuan Takur bin&nbsp;membayar iuran Jaminan Hari Tua sebesar 2,00% dari gaji setiap bulan. Disamping itu PT Opera Van LPP&nbsp;juga mengikuti program pensiun untuk pegawainya.<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 115%; text-indent: -24px;\"><br \/><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 115%; text-indent: -24px;\">PT Opera Van LPP&nbsp;membayar iuran pensiun untuk Tuan Takur bin&nbsp;ke dana pensiun, yang pendiriannya telah disahkan oleh Menteri Keuangan, setiap bulan sebesar Rp. 300.000,00, sedangkan Tuan Takur bin&nbsp;membayar iuran pensiun sebesar Rp. 200.000,00.<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 115%; text-indent: -24px;\"><br \/><\/span><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"color: red; font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Pertanyaan :<\/span><i><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%;\"> <\/span><\/i><i><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Hitunglah PPH Pasal 21 Tahun 2013, pada minggu ke-2 bulan <b>April<\/b> !<\/span><\/i><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\"><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><i><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\"><br \/><\/span><\/i><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\"><span style=\"color: purple;\"><b>Jawab:<\/b><\/span><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\"><span style=\"color: purple;\"><b><br \/><\/b><\/span><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Gaji Seminggu &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp.&nbsp;&nbsp; 2.500.000<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Gaji Sebulan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp. 10.000.000<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Premi Jaminan Kecelakaan Kerja &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp. &nbsp; &nbsp; &nbsp; &nbsp;50.000<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Premi Jaminan Kematian &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; <u>Rp. &nbsp; &nbsp; &nbsp; &nbsp;30.000<\/u><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Jumlah Pengh. Bruto&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp. 10.080.000<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\"><br \/><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><b><u><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Pengurangan :<\/span><\/u><\/b><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\"><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Biaya Jabatan 5% x Rp. 10.080.000<b> = <\/b>Rp<b>. <\/b>500.000<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Iuran Pensiun &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;= Rp. 200.000<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Iuran Jaminan Hari Tua &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<u>= Rp. 200.000<\/u><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Jumlah Pengurangan&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>&nbsp;(Rp.&nbsp; &nbsp; &nbsp;900.000)<\/u><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Penghasilan Netto Sebulan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp. &nbsp; 9.180.000<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Penghasilan Netto Setahun &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp.&nbsp;110.160.000<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Penghasilan Neto Setahun &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp. 110.160.000<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\"><br \/><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><b><u><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">PTKP :<\/span><\/u><\/b><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\"><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">St. WP &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;Rp. 24.300.000<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Status Kawin&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<u>Rp.&nbsp; 2.025.000<\/u><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">Jumlah PTKP&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp; &nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<u>( Rp.&nbsp; 26.325.000)<\/u><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%;\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp.<\/span><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%;\">&nbsp; <\/span><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%;\">83.835.000<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: 'Iskoola Pota', sans-serif; font-size: 13pt; line-height: 150%;\">&nbsp;&nbsp;<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><b><u><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">PKP :<\/span><\/u><\/b><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\"><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">5%&nbsp;&nbsp; X Rp. 50.000.000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; = Rp. 2.500.000<\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">15% X Rp. 33.835.000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; = <u>Rp. 5.075.250<\/u><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">PPh Pasal 21 Setahun &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>&nbsp;&nbsp;&nbsp;Rp. 7.575.250<\/b><\/span><\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\"><b><br \/><\/b><\/span><\/div>\n<div style=\"text-align: justify;\">\n<blockquote><p><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">PPh Pasal 21 Sebulan Rp. 5.075.250 : 12 =&nbsp; <b>Rp. 631.271<\/b><\/span><\/p><\/blockquote>\n<blockquote><p><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\">PPh Pasal 21 Perminggu&nbsp; Rp. 631.271 : 4 = &nbsp;<b>Rp. 157.817,75<\/b><\/span><\/p><\/blockquote>\n<\/div>\n<div style=\"line-height: 150%; text-align: justify;\"><\/div>\n<p><span style=\"font-family: &quot;Iskoola Pota&quot;,&quot;sans-serif&quot;; font-size: 13.0pt; line-height: 150%;\"><\/span><\/p>\n<div class=\"mangsud\" style=\"position: absolute; left: -9999px; top: -9999px; width: 1px; height: 1px; overflow: hidden;\">\n<p><a href=\"https:\/\/solidtoto.it.com\/\">solidtoto<\/a><\/p>\n<p><a href=\"https:\/\/solidtoto.club\/\">solidtoto<\/a><\/p>\n<p><a href=\"https:\/\/solidtoto.online\/\">solidtoto<\/a><\/p>\n<p><a href=\"https:\/\/solidtoto.work\/\">solidtoto<\/a><\/p>\n<p><a href=\"https:\/\/solidtoto.space\/\">solidtoto<\/a><\/p>\n<p><a href=\"https:\/\/solidtoto.xyz\/\">solidtoto<\/a><\/p>\n<p><a href=\"https:\/\/storage.googleapis.com\/solidgenk\/rtp\/\">solidtoto<\/a><\/p>\n<p><a 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Terarah<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Berikut ini merupakan contoh soal dari pelajaran Pajak tentang PPH Pasal 21 Th 2013. 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