Lebih dari 12 bulan secara terus-menerus<\/span><\/td>\n | Upah 1 Bulan<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n\nPerhitungan THR atas PPh 21<\/b><\/h2>\nPPh 21 atas THR hanya dikenakan bagi pekerja yang mendapatkan THR di atas Pendapatan Tidak Kena Pajak (PTKP), yaitu Rp4,5 juta per bulan atau Rp54 juta per tahun.<\/span> \n<\/span>Jika pekerja mendapatkan THR kurang dari Rp4,5 juta, maka pekerja tersebut tidak dikenakan PPh 21 THR.<\/span><\/p>\n <\/p>\n Berikut ini contoh cara menghitung PPh 21 secara manual <\/span> \n<\/span>Gaji Setahun<\/span> :12 x Rp7.000.000 = Rp84.000.000<\/span> \n<\/span>THR<\/span> : Rp7.000.000<\/span> \n<\/span>Penghasilan Bruto<\/span> : Rp84.000.000 + Rp7.000.000 = Rp91.000.000<\/span> \n<\/span>Biaya Jabatan<\/span> : 5% x Rp91.000.000 = Rp4.550.000<\/span> \n<\/span>Penghasilan Netto<\/span> : Rp91.000.000 \u2013 Rp4.550.000 = Rp86.450.000<\/span> \n<\/span> \n<\/span>PTKP = Menikah (istri tidak bekerja) dan memiliki 2 anak = K\/2<\/span> \n<\/span>PTKP = K\/2 = Rp67.500.000 (PTKP yang berlaku saat ini)<\/span> \n<\/span>Penghasilan Kena Pajak = Rp86.450.000 \u2013 Rp67.500.000 = Rp18.950.000<\/span> \n<\/span>PPh Terutang = 5% x Rp18.950.000 = Rp947.500<\/span> \n<\/span> \n<\/span>Jumlah PPh Terutang adalah Rp947.500 setahun, dan pada perhitungan sebelumnya diketahui bahwa PPh 21 atas penghasilannya saja sebesar Rp615.000, maka dengan begitu dapat diketahui bahwa penghasilan atas THR-nya saja itu sebesar Rp332.500 (Rp947.500 \u2013 Rp615.000).<\/span> \n<\/span><\/li>\n<\/ol>\n Sekilas akan terlihat rumit mengenai perhitungan THR di atas. Namun, jangan khawatir, Talenta <\/a><\/strong><\/span>sebagai software HR<\/a><\/strong> datang untuk membantu kesulitan Anda dalam menghitung pembayaran gaji ataupun THR terhadap karyawan. Anda dapat menggunakan fitur Payroll yang secara otomatis menghitung gaji karyawan beserta potongannya. Anda dapat menginput beberapa komponen yang perlu dimasukkan dalam pemotongan gaji, maupun untuk menghitung beberapa bonus ataupun THR. Perhitungan akan bekerja secara otomatis dan langsung terhubung dengan slip gaji karyawan, maupun pemotongan PPh 21. Sehingga Anda tidak perlu repot melakukan perhitungan secara manual. Coba di sini sekarang<\/a><\/strong>!<\/span><\/p>\n","protected":false},"author":30,"menu_order":0,"template":"","categories":[2042],"tags":[],"acf":{"cover_blog":false,"lc_button_label":"","lc_no":"","lc_desc":""},"yoast_head":"\nContoh Perhitungan THR Sesuai Peraturan Pemerintah Indonesia - Sleekr<\/title>\n<meta name=\"description\" content=\"Peraturan pemerintah terbaru, kini mewajibkan perusahaan memberikan THR kepada seorang pekerja bahkan ketika pekerja tersebut baru bekerja selama 1 bulan.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contoh Perhitungan THR Sesuai Peraturan Pemerintah Indonesia - Sleekr\" \/>\n<meta property=\"og:description\" content=\"Peraturan pemerintah terbaru, kini mewajibkan perusahaan memberikan THR kepada seorang pekerja bahkan ketika pekerja tersebut baru bekerja selama 1 bulan.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/\" \/>\n<meta property=\"og:site_name\" content=\"Sleekr\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/mekaricom\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-06T00:53:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/sleekr.co\/wp-content\/uploads\/2018\/12\/shutterstock_1049108327-1.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@mekaricom\" \/>\n<meta name=\"twitter:label1\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":[\"Article\",\"BlogPosting\"],\"@id\":\"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/\"},\"author\":{\"name\":\"Novia Widya Utami\",\"@id\":\"https:\/\/sleekr.co\/#\/schema\/person\/a890ee716a9e9f94721580bc4647976b\"},\"headline\":\"Contoh Perhitungan THR Sesuai Peraturan Pemerintah Indonesia\",\"datePublished\":\"2018-11-25T06:44:13+00:00\",\"dateModified\":\"2023-01-06T00:53:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/\"},\"wordCount\":761,\"publisher\":{\"@id\":\"https:\/\/sleekr.co\/#organization\"},\"articleSection\":[\"Ketenagakerjaan dan SDM\"],\"inLanguage\":\"id-ID\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/\",\"url\":\"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/\",\"name\":\"Contoh Perhitungan THR Sesuai Peraturan Pemerintah Indonesia - Sleekr\",\"isPartOf\":{\"@id\":\"https:\/\/sleekr.co\/#website\"},\"datePublished\":\"2018-11-25T06:44:13+00:00\",\"dateModified\":\"2023-01-06T00:53:36+00:00\",\"description\":\"Peraturan pemerintah terbaru, kini mewajibkan perusahaan memberikan THR kepada seorang pekerja bahkan ketika pekerja tersebut baru bekerja selama 1 bulan.\",\"breadcrumb\":{\"@id\":\"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/#breadcrumb\"},\"inLanguage\":\"id-ID\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/sleekr.co\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ketenagakerjaan dan SDM\",\"item\":\"https:\/\/sleekr.co\/category\/ketenagakerjaan-sdm-hr\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Contoh Perhitungan THR Sesuai Peraturan Pemerintah Indonesia\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/sleekr.co\/#website\",\"url\":\"https:\/\/sleekr.co\/\",\"name\":\"Sleekr\",\"description\":\"Kumpulan Artikel HR, Pajak dan Akuntansi\",\"publisher\":{\"@id\":\"https:\/\/sleekr.co\/#organization\"},\"alternateName\":\"SL\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/sleekr.co\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"id-ID\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/sleekr.co\/#organization\",\"name\":\"Sleekr Blog by Mekari\",\"alternateName\":\"SB\",\"url\":\"https:\/\/sleekr.co\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id-ID\",\"@id\":\"https:\/\/sleekr.co\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/sleekr.co\/wp-content\/uploads\/2022\/10\/logo-sleekr-blog.png\",\"contentUrl\":\"https:\/\/sleekr.co\/wp-content\/uploads\/2022\/10\/logo-sleekr-blog.png\",\"width\":229,\"height\":32,\"caption\":\"Sleekr Blog by Mekari\"},\"image\":{\"@id\":\"https:\/\/sleekr.co\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.instagram.com\/mekaricom\/\",\"https:\/\/id.linkedin.com\/company\/mekari\",\"https:\/\/www.youtube.com\/c\/mekaricom\",\"https:\/\/www.facebook.com\/mekaricom\",\"https:\/\/twitter.com\/mekaricom\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/sleekr.co\/#\/schema\/person\/a890ee716a9e9f94721580bc4647976b\",\"name\":\"Novia Widya Utami\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"id-ID\",\"@id\":\"https:\/\/sleekr.co\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9e4f53f3205e4b46d6cbed3dc2ef3cae?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9e4f53f3205e4b46d6cbed3dc2ef3cae?s=96&d=mm&r=g\",\"caption\":\"Novia Widya Utami\"},\"url\":\"https:\/\/sleekr.co\/author\/novia-widya-utami\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Contoh Perhitungan THR Sesuai Peraturan Pemerintah Indonesia - Sleekr","description":"Peraturan pemerintah terbaru, kini mewajibkan perusahaan memberikan THR kepada seorang pekerja bahkan ketika pekerja tersebut baru bekerja selama 1 bulan.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/","og_locale":"id_ID","og_type":"article","og_title":"Contoh Perhitungan THR Sesuai Peraturan Pemerintah Indonesia - Sleekr","og_description":"Peraturan pemerintah terbaru, kini mewajibkan perusahaan memberikan THR kepada seorang pekerja bahkan ketika pekerja tersebut baru bekerja selama 1 bulan.","og_url":"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/","og_site_name":"Sleekr","article_publisher":"https:\/\/www.facebook.com\/mekaricom","article_modified_time":"2023-01-06T00:53:36+00:00","og_image":[{"url":"https:\/\/sleekr.co\/wp-content\/uploads\/2018\/12\/shutterstock_1049108327-1.jpg"}],"twitter_card":"summary_large_image","twitter_site":"@mekaricom","twitter_misc":{"Estimasi waktu membaca":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["Article","BlogPosting"],"@id":"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/#article","isPartOf":{"@id":"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/"},"author":{"name":"Novia Widya Utami","@id":"https:\/\/sleekr.co\/#\/schema\/person\/a890ee716a9e9f94721580bc4647976b"},"headline":"Contoh Perhitungan THR Sesuai Peraturan Pemerintah Indonesia","datePublished":"2018-11-25T06:44:13+00:00","dateModified":"2023-01-06T00:53:36+00:00","mainEntityOfPage":{"@id":"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/"},"wordCount":761,"publisher":{"@id":"https:\/\/sleekr.co\/#organization"},"articleSection":["Ketenagakerjaan dan SDM"],"inLanguage":"id-ID"},{"@type":"WebPage","@id":"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/","url":"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/","name":"Contoh Perhitungan THR Sesuai Peraturan Pemerintah Indonesia - Sleekr","isPartOf":{"@id":"https:\/\/sleekr.co\/#website"},"datePublished":"2018-11-25T06:44:13+00:00","dateModified":"2023-01-06T00:53:36+00:00","description":"Peraturan pemerintah terbaru, kini mewajibkan perusahaan memberikan THR kepada seorang pekerja bahkan ketika pekerja tersebut baru bekerja selama 1 bulan.","breadcrumb":{"@id":"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/#breadcrumb"},"inLanguage":"id-ID","potentialAction":[{"@type":"ReadAction","target":["https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/sleekr.co\/blog\/contoh-perhitungan-thr-sesuai-peraturan-pemerintah-indonesia\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/sleekr.co\/"},{"@type":"ListItem","position":2,"name":"Ketenagakerjaan dan SDM","item":"https:\/\/sleekr.co\/category\/ketenagakerjaan-sdm-hr\/"},{"@type":"ListItem","position":3,"name":"Contoh Perhitungan THR Sesuai Peraturan Pemerintah Indonesia"}]},{"@type":"WebSite","@id":"https:\/\/sleekr.co\/#website","url":"https:\/\/sleekr.co\/","name":"Sleekr","description":"Kumpulan Artikel HR, Pajak dan Akuntansi","publisher":{"@id":"https:\/\/sleekr.co\/#organization"},"alternateName":"SL","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/sleekr.co\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"id-ID"},{"@type":"Organization","@id":"https:\/\/sleekr.co\/#organization","name":"Sleekr Blog by Mekari","alternateName":"SB","url":"https:\/\/sleekr.co\/","logo":{"@type":"ImageObject","inLanguage":"id-ID","@id":"https:\/\/sleekr.co\/#\/schema\/logo\/image\/","url":"https:\/\/sleekr.co\/wp-content\/uploads\/2022\/10\/logo-sleekr-blog.png","contentUrl":"https:\/\/sleekr.co\/wp-content\/uploads\/2022\/10\/logo-sleekr-blog.png","width":229,"height":32,"caption":"Sleekr Blog by Mekari"},"image":{"@id":"https:\/\/sleekr.co\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.instagram.com\/mekaricom\/","https:\/\/id.linkedin.com\/company\/mekari","https:\/\/www.youtube.com\/c\/mekaricom","https:\/\/www.facebook.com\/mekaricom","https:\/\/twitter.com\/mekaricom"]},{"@type":"Person","@id":"https:\/\/sleekr.co\/#\/schema\/person\/a890ee716a9e9f94721580bc4647976b","name":"Novia Widya Utami","image":{"@type":"ImageObject","inLanguage":"id-ID","@id":"https:\/\/sleekr.co\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/9e4f53f3205e4b46d6cbed3dc2ef3cae?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9e4f53f3205e4b46d6cbed3dc2ef3cae?s=96&d=mm&r=g","caption":"Novia Widya Utami"},"url":"https:\/\/sleekr.co\/author\/novia-widya-utami\/"}]}},"fimg_url":false,"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/sleekr.co\/wp-json\/wp\/v2\/blog\/9338"}],"collection":[{"href":"https:\/\/sleekr.co\/wp-json\/wp\/v2\/blog"}],"about":[{"href":"https:\/\/sleekr.co\/wp-json\/wp\/v2\/types\/blog"}],"author":[{"embeddable":true,"href":"https:\/\/sleekr.co\/wp-json\/wp\/v2\/users\/30"}],"version-history":[{"count":0,"href":"https:\/\/sleekr.co\/wp-json\/wp\/v2\/blog\/9338\/revisions"}],"wp:attachment":[{"href":"https:\/\/sleekr.co\/wp-json\/wp\/v2\/media?parent=9338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sleekr.co\/wp-json\/wp\/v2\/categories?post=9338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sleekr.co\/wp-json\/wp\/v2\/tags?post=9338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}} |