{"id":87,"date":"2009-05-27T04:44:24","date_gmt":"2009-05-27T04:44:24","guid":{"rendered":"http:\/\/www.pajak.net\/blog\/?p=87"},"modified":"2009-05-27T08:36:36","modified_gmt":"2009-05-27T08:36:36","slug":"perhitungan-pajak-pph-21-untuk-tenaga-ahli","status":"publish","type":"post","link":"https:\/\/www.pajak.net\/blog\/87\/perhitungan-pajak-pph-21-untuk-tenaga-ahli\/","title":{"rendered":"Perhitungan Pajak PPh 21 Untuk Jasa Tenaga Ahli Mulai Tahun 2009"},"content":{"rendered":"<p>Terhitung mulai tanggal 1 Januari 2009, perhitungan pajak PPh 21 untuk jasa tenaga ahli (pengacara, akuntan, arsitek, dokter, konsultan, notaris, penilai, aktuaris) sebagai berikut :<\/p>\n<ul>\n<li>Dasar Pengenaan Pajak (DPP) : 50% x Penghasilan Bruto<\/li>\n<li>PPh 21 : Tarif Pasal 17 x DPP kumulatif<\/li>\n<\/ul>\n<p>Contoh kasus :<\/p>\n<p>Bulan Maret 2009, jasa tenaga ahli sebesar 80 juta.<\/p>\n<p>DPP : 80 juta x 50% = 40 juta<br \/>\nDPP kumulatif : 40 juta<\/p>\n<p>PPh 21 yang harus dipotong\u00a0: 5% x 40 juta = 2.000.000<\/p>\n<p>Bulan Mei 2009, jasa tenaga ahli sebesar 60 juta.<\/p>\n<p>DPP : 60 juta x 50% = 30 juta<br \/>\nDPP kumulatif : 40 juta + 30 juta = 70 juta<\/p>\n<p>PPh 21 :\u00a0<br \/>\n5% x 10 juta = 500.000<br \/>\n15% x 20 juta = 3.000.000<\/p>\n<p>PPh 21 yang harus dipotong\u00a0: 3.500.000<\/p>\n<p>Jika si pemberi jasa tidak punya NPWP, maka akan dipotong sebesar 120%.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Terhitung mulai tanggal 1 Januari 2009, perhitungan pajak PPh 21 untuk jasa tenaga ahli (pengacara, akuntan, arsitek, dokter, konsultan, notaris, penilai, aktuaris) sebagai berikut : Dasar Pengenaan Pajak (DPP) : 50% x Penghasilan Bruto PPh 21 : Tarif Pasal 17 x DPP kumulatif Contoh kasus : Bulan Maret 2009, jasa tenaga ahli sebesar 80 juta. &hellip; <a href=\"https:\/\/www.pajak.net\/blog\/87\/perhitungan-pajak-pph-21-untuk-tenaga-ahli\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">Perhitungan Pajak PPh 21 Untuk Jasa Tenaga Ahli Mulai Tahun 2009<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[1],"tags":[38],"class_list":["post-87","post","type-post","status-publish","format-standard","hentry","category-perpajakan","tag-tenaga-ahli"],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p64vuL-1p","_links":{"self":[{"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/posts\/87","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/comments?post=87"}],"version-history":[{"count":0,"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/posts\/87\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/media?parent=87"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/categories?post=87"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pajak.net\/blog\/wp-json\/wp\/v2\/tags?post=87"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}