{"id":2463,"date":"2024-01-20T02:04:28","date_gmt":"2024-01-20T02:04:28","guid":{"rendered":"http:\/\/trusttaxconsultant.local\/?p=2463"},"modified":"2024-01-20T02:04:29","modified_gmt":"2024-01-20T02:04:29","slug":"cara-hitung-tarif-efektif-pph-21","status":"publish","type":"post","link":"http:\/\/trusttaxconsultant.local\/cara-hitung-tarif-efektif-pph-21.html","title":{"rendered":"Cara Hitung Tarif Efektif PPh 21 untuk Pegawai Tetap dan Tidak Tetap"},"content":{"rendered":"\n<p>Pajak Penghasilan (PPh) Pasal 21 merupakan salah satu aspek yang tidak terhindarkan dalam kehidupan perpajakan di Indonesia. Dengan adanya regulasi baru, Peraturan Pemerintah (PP) No. 58\/2023 dan turunannya Peraturan Menteri Keuangan (PMK) No. 168\/2023, terdapat perubahan signifikan dalam mekanisme penghitungan tarif efektif PPh 21, khususnya bagi pegawai tetap dan tidak tetap.<\/p>\n\n\n\n<p>Direktorat Jenderal Pajak (DJP) Kementerian Keuangan menyampaikan bahwa perubahan ini bertujuan memberikan kemudahan dan kesederhanaan bagi Wajib Pajak (WP) dalam menghitung pemotongan PPh Pasal 21 di setiap masa pajak. Diharapkan, kemudahan ini dapat meningkatkan tingkat kepatuhan WP dalam melaksanakan kewajiban perpajakannya.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Pengenalan Mekanisme Baru<\/strong><\/h2>\n\n\n\n<p>Peraturan baru ini memperkenalkan mekanisme penghitungan yang berbeda untuk pegawai tetap dan tidak tetap. Meskipun secara umum tidak ada tambahan beban pajak baru, skema penghitungan tarif efektif bulanan menjadi poin kritis dalam perubahan ini.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Penghitungan Pajak untuk Pegawai Tetap<\/strong><\/h2>\n\n\n\n<p>Pegawai tetap, yang memiliki pendapatan tetap setiap bulannya, akan menggunakan skema Tarif Efektif PPh 21 (TER) bulanan. Tarif efektif bulanan ini dikategorikan berdasarkan Penghasilan Tidak Kena Pajak (PTKP) sesuai dengan status perkawinan dan jumlah tanggungan Wajib Pajak.<\/p>\n\n\n\n<p>Sebagai contoh, bayangkan Tuan R yang bekerja di PT ABC dengan gaji Rp10 juta per bulan dan iuran pensiun Rp100.000\/bulan. Tuan R telah menikah dan belum mempunyai tanggungan (PTKP K\/0).<\/p>\n\n\n\n<ul>\n<li><strong>Perhitungan Bulanan Saat Ini:<\/strong><\/li>\n\n\n\n<li>Gaji: Rp10 juta\/bulan<\/li>\n\n\n\n<li>Biaya jabatan (5% x Rp10 juta): Rp500.000<\/li>\n\n\n\n<li>Iuran pensiun: Rp100.000<\/li>\n\n\n\n<li>Penghasilan neto sebulan: Rp9,4 juta<\/li>\n\n\n\n<li>Penghasilan neto setahun (12 x Rp9,4 juta): Rp112,8 juta<\/li>\n\n\n\n<li>PPh Pasal 21 terutang (5% x Rp54,3 juta): Rp2.715.000\/tahun atau Rp225.250\/bulan<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Perhitungan Bulanan dengan Tarif Efektif PPh 21:<\/strong><\/li>\n\n\n\n<li>Januari &#8211; November = 2% x Rp10 juta = Rp200.000\/bulan<\/li>\n\n\n\n<li>Desember = Rp2.715.000 &#8211; (11 x Rp200.000) = Rp515.000<\/li>\n<\/ul>\n\n\n\n<p>Jadi, Tuan R akan membayar pajak sebesar Rp200.000 setiap bulannya dari Januari hingga November, dan pada Desember, jumlah pajak yang harus dibayarkan adalah Rp515.000.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-ast-global-color-4-background-color has-background\">Untuk memastikan kepatuhan pajak Anda, sangat bijaksana untuk mendapatkan bantuan dari <strong><a href=\"https:\/\/trusttaxconsultant.id\/konsultan-pajak-semarang\">konsultan pajak Semarang<\/a><\/strong> yang berpengalaman. Dengan pengetahuan mendalam mereka tentang peraturan pajak terkini, Anda akan mendapatkan keuntungan dalam menghitung tarif pajak efektif PPh 21 untuk pegawai. Jangan ragu untuk menghubungi konsultan kami!<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Penghitungan Pajak untuk Pegawai Tidak Tetap<\/strong><\/h2>\n\n\n\n<p>Bagi pegawai dengan penghasilan tidak tetap, baik harian, mingguan, atau bulanan, terdapat ketentuan tersendiri. Pegawai harian akan menggunakan skema Tarif Efektif PPh 21 (TER) harian, dengan tarif 0% untuk upah kurang dari Rp450.000\/hari dan 0,5% untuk gaji lebih dari Rp450.000 hingga Rp2,5 juta\/hari.<\/p>\n\n\n\n<p>Misalnya, Tuan X bekerja di PT IJK dan mendapatkan penghasilan Rp4,5 juta selama 10 hari. Penghasilan bruto harian Tuan X adalah Rp450.000. Dengan skema TER harian, tarif pajaknya adalah 0%, atau bebas pajak.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Contoh Perhitungan Lebih Lanjut<\/strong><\/h2>\n\n\n\n<ul>\n<li><strong>Contoh 1<\/strong><\/li>\n\n\n\n<li>Tuan L bekerja di PT AB dengan penghasilan harian Rp500.000 selama 20 hari.<\/li>\n\n\n\n<li>Tarif efektif harian: 0,5% x Rp500.000 = Rp2.500\/hari<\/li>\n\n\n\n<li>Tuan L akan membayar pajak sebesar Rp2.500 per hari.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Contoh 2<\/strong><\/li>\n\n\n\n<li>Pekerja dengan penghasilan harian Rp4 juta.<\/li>\n\n\n\n<li>Tarif pasal 17: 5% x 50% x Rp4 juta = Rp100.000<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Harapan dan Manfaat<\/strong><\/h2>\n\n\n\n<p>DJP Kementerian Keuangan berharap bahwa perubahan mekanisme ini dapat meningkatkan kepatuhan WP dalam melaksanakan kewajiban perpajakannya. Dengan adanya kemudahan dan kesederhanaan dalam menghitung PPh Pasal 21, diharapkan WP dapat melaksanakan kewajiban perpajakannya dengan lebih baik.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Kesimpulan<\/strong><\/p>\n\n\n\n<p>Regulasi baru dalam penghitungan tarif efektif PPh 21 membawa perubahan yang signifikan, terutama dalam skema penghitungan bagi pegawai tetap dan tidak tetap. Dengan pemahaman yang mendalam terhadap mekanisme baru ini, diharapkan WP dapat mengoptimalkan kewajiban perpajakannya dengan lebih efisien dan akurat.<\/p>\n\n\n\n<p>Artikel ini telah memberikan panduan lengkap mengenai cara menghitung tarif efektif PPh 21, memberikan contoh perhitungan untuk memperjelas konsep, dan menyoroti harapan dari DJP Kementerian Keuangan. Melalui pemahaman yang mendalam, diharapkan WP dapat menjalankan perpajakan dengan lebih baik, meningkatkan tingkat kepatuhan, dan memberikan kontribusi positif pada perekonomian negara.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pajak Penghasilan (PPh) Pasal 21 merupakan salah satu aspek yang tidak terhindarkan dalam kehidupan perpajakan di Indonesia. Dengan adanya regulasi baru, Peraturan Pemerintah (PP) No. 58\/2023 dan turunannya Peraturan Menteri Keuangan (PMK) No. 168\/2023, terdapat perubahan signifikan dalam mekanisme penghitungan tarif efektif PPh 21, khususnya bagi pegawai tetap dan tidak tetap. Direktorat Jenderal Pajak (DJP) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2465,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[10],"tags":[12,11],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cara Hitung Tarif Efektif PPh 21 untuk Pegawai Tetap dan Tidak Tetap<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/trusttaxconsultant.local\/cara-hitung-tarif-efektif-pph-21.html\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cara Hitung Tarif Efektif PPh 21 untuk Pegawai Tetap dan Tidak Tetap\" \/>\n<meta property=\"og:description\" content=\"Pajak Penghasilan (PPh) Pasal 21 merupakan salah satu aspek yang tidak terhindarkan dalam kehidupan perpajakan di Indonesia. 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Dengan adanya regulasi baru, Peraturan Pemerintah (PP) No. 58\/2023 dan turunannya Peraturan Menteri Keuangan (PMK) No. 168\/2023, terdapat perubahan signifikan dalam mekanisme penghitungan tarif efektif PPh 21, khususnya bagi pegawai tetap dan tidak tetap. Direktorat Jenderal Pajak (DJP)&hellip;","_links":{"self":[{"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/posts\/2463"}],"collection":[{"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/comments?post=2463"}],"version-history":[{"count":1,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/posts\/2463\/revisions"}],"predecessor-version":[{"id":2464,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/posts\/2463\/revisions\/2464"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/media\/2465"}],"wp:attachment":[{"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/media?parent=2463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/categories?post=2463"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/trusttaxconsultant.local\/wp-json\/wp\/v2\/tags?post=2463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}