{"id":8820,"date":"2026-02-04T01:05:21","date_gmt":"2026-02-03T18:05:21","guid":{"rendered":"http:\/\/145.79.15.100\/blog\/?p=8820"},"modified":"2026-02-10T13:57:58","modified_gmt":"2026-02-10T06:57:58","slug":"cara-menghitung-pph-21","status":"publish","type":"post","link":"https:\/\/voffice.co.id\/blog\/cara-menghitung-pph-21\/","title":{"rendered":"Cara Menghitung PPh 21: Panduan Lengkap dengan Contoh"},"content":{"rendered":"<p>PPh 21 adalah pajak yang dikenakan atas penghasilan yang diterima oleh individu dari pekerjaan, jasa, atau kegiatan lainnya. Untuk kamu yang ingin memahami <strong>cara menghitung PPh 21<\/strong>, artikel ini akan membahas mulai dari definisi, regulasi, hingga contoh perhitungannya.<\/p>\n<hr \/>\n<h2><strong>Definisi dan Struktur PPh 21<\/strong><\/h2>\n<p><strong>PPh Pasal 21<\/strong> adalah <strong>Pajak Penghasilan yang dikenakan atas penghasilan berupa gaji, upah, honorarium, tunjangan, dan pembayaran lain sehubungan dengan pekerjaan<\/strong>. Pajak ini dipotong langsung oleh pemberi kerja (perusahaan) dan disetorkan ke negara setiap bulan.<\/p>\n<p>Struktur umum PPh 21 melibatkan:<\/p>\n<ul>\n<li><strong>Penghasilan Bruto<\/strong> (gaji pokok + tunjangan lainnya)<\/li>\n<li><strong>Pengurang<\/strong> (biaya jabatan, iuran pensiun, dll.)<\/li>\n<li><strong>Penghasilan Kena Pajak (PKP)<\/strong><\/li>\n<li><strong>Tarif pajak progresif<\/strong> sesuai lapisan penghasilan<\/li>\n<\/ul>\n<p><strong>Baca Juga:<\/strong> <a href=\"https:\/\/voffice.co.id\/blog\/solusi-telat-melaporkan-spt-tahunan-untuk-wajib-pajak\/\"><strong>Solusi Telat Melaporkan SPT Tahunan untuk Wajib Pajak<\/strong><\/a><\/p>\n<hr \/>\n<h2><strong>Regulasi Terkait PPh 21<\/strong><\/h2>\n<h3><strong>1. Wajib Pajak PPh 21<\/strong><\/h3>\n<p>Yang termasuk sebagai wajib pajak PPh 21:<\/p>\n<ul>\n<li>Karyawan tetap<\/li>\n<li>Karyawan tidak tetap \/ harian \/ freelance<\/li>\n<li>Penerima honorarium, hadiah, komisi<\/li>\n<li>Pensiunan yang menerima uang pensiun berkala<\/li>\n<\/ul>\n<h3><strong>2. Penghasilan Kena Pajak &amp; Tidak Kena Pajak (PTKP)<\/strong><\/h3>\n<p><strong>Penghasilan Tidak Kena Pajak (PTKP)<\/strong> berdasarkan Peraturan Menteri Keuangan No. 168\/PMK.010\/2015 (per 2023, belum direvisi besar):<\/p>\n<ul>\n<li>TK\/0 (Tidak Kawin, tanpa tanggungan): Rp 54.000.000\/tahun<\/li>\n<li>Kawin: tambahan Rp 4.500.000<\/li>\n<li>Setiap tanggungan maksimal 3 orang: tambahan Rp 4.500.000 per orang<\/li>\n<\/ul>\n<p>Contoh: Jika karyawan <strong>K\/2<\/strong> \u2192 PTKP = 54 juta + 4,5 juta + (2 \u00d7 4,5 juta) = <strong>Rp67.500.000\/tahun<\/strong><\/p>\n<p><strong>Baca Juga: <a href=\"https:\/\/voffice.co.id\/blog\/pajak-pt-perseroan-terbatas\/\">Pajak PT di Indonesia: Jenis dan Kewajibannya<\/a><\/strong><\/p>\n<h3><strong>3. Tarif Pajak Progresif PPh 21 (untuk karyawan tetap)<\/strong><\/h3>\n<table>\n<thead>\n<tr>\n<th>Lapisan Penghasilan Kena Pajak (PKP)<\/th>\n<th>Tarif Pajak<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2264 Rp60.000.000<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>&gt; Rp60.000.000 \u2013 Rp250.000.000<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td>&gt; Rp250.000.000 \u2013 Rp500.000.000<\/td>\n<td>25%<\/td>\n<\/tr>\n<tr>\n<td>&gt; Rp500.000.000 \u2013 Rp5.000.000.000<\/td>\n<td>30%<\/td>\n<\/tr>\n<tr>\n<td>&gt; Rp5.000.000.000<\/td>\n<td>35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<h2><strong>Persentase Potongan PPh 21 (Freelancer &amp; Tidak Tetap)<\/strong><\/h2>\n<p>Untuk karyawan <strong>tidak tetap atau freelance<\/strong>, pemotongan dilakukan dengan tarif <strong>50% dari penghasilan bruto dikalikan 5%<\/strong> (jika total bulanan &lt; Rp4.500.000). Bila lebih, maka dikenakan tarif progresif dari total PKP.<\/p>\n<hr \/>\n<h2><strong>Contoh Cara Menghitung PPh 21 (Karyawan Tetap)<\/strong><\/h2>\n<h3>Contoh Kasus:<\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Status: Kawin, 2 anak (K\/2)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Gaji Pokok: Rp10.000.000<\/li>\n<li>Tunjangan makan &amp; transport: Rp2.000.000<\/li>\n<li>Iuran pensiun: Rp200.000\/bulan<\/li>\n<li>Biaya jabatan: 5% dari penghasilan bruto, maks. Rp500.000<\/li>\n<\/ul>\n<h3>Langkah-langkah:<\/h3>\n<p><strong>1. Hitung Penghasilan Bruto:<\/strong> Gaji + Tunjangan = Rp10.000.000 + Rp2.000.000 = Rp12.000.000<\/p>\n<p><strong>2. Hitung Pengurang:<\/strong><\/p>\n<ul>\n<li>Biaya jabatan = 5% \u00d7 12 juta = Rp600.000 \u2192 dibatasi Rp500.000<\/li>\n<li>Iuran pensiun = Rp200.000<br \/>\nTotal pengurang: Rp700.000<\/li>\n<\/ul>\n<p><strong>3. Penghasilan Neto per bulan:<\/strong> Rp12.000.000 \u2013 Rp700.000 = <strong>Rp11.300.000<\/strong><\/p>\n<p><strong>4. Penghasilan Neto setahun:<\/strong> Rp11.300.000 \u00d7 12 = <strong>Rp135.600.000<\/strong><\/p>\n<p><strong>5. Kurangi PTKP (K\/2 = Rp67.500.000):<\/strong> PKP = Rp135.600.000 \u2013 Rp67.500.000 = <strong>Rp68.100.000<\/strong><\/p>\n<p><strong>6. Hitung PPh 21 Tahunan:<\/strong><\/p>\n<ul>\n<li>Rp60.000.000 \u00d7 5% = Rp3.000.000<\/li>\n<li>Rp8.100.000 \u00d7 15% = Rp1.215.000<br \/>\nTotal = Rp4.215.000<\/li>\n<\/ul>\n<p><strong>7. PPh 21 Bulanan:<\/strong> Rp4.215.000 \/ 12 = <strong>Rp351.250<\/strong><\/p>\n<p><strong>Baca Juga:<\/strong> <strong><a href=\"https:\/\/voffice.co.id\/blog\/spt-adalah\/\">Apa Itu Surat Pemberitahuan (SPT) Pajak?<\/a><\/strong><\/p>\n<p>Jika Anda membutuhkan bantuan dalam pengurusan pajak, Anda bisa mengandalkan <strong><a href=\"https:\/\/voffice.co.id\/layanan\/pajak\">jasa konsultan pajak<\/a><\/strong> dari vOffice. Tim kami akan membantu Anda dalam segala urusan perpajakan, seperti;<\/p>\n<ul>\n<li><a href=\"https:\/\/voffice.co.id\/layanan\/akuntansi-dan-pelaporan-pajak\">Jasa akuntansi, pembuatan laporan keuangan,\u00a0 dan pelaporan pajak<\/a><\/li>\n<li><a href=\"https:\/\/voffice.co.id\/layanan\/payroll\">Jasa Pembuatan dan Pengurusan Payroll<\/a><\/li>\n<li><a href=\"https:\/\/voffice.co.id\/layanan\/pengurusan-pkp\">Jasa Pengurusan PKP Jakarta dan Sekitarnya<\/a><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/wa.me\/6281280055105?text=Halo!%20Saya%20ingin%20bertanya%20tentang%20layanan%20di%20https:\/\/voffice.co.id\/,%20Saya%20tau%20dari%20google%20SEO\" target=\"_blank\" rel=\"noopener\">Konsultasi GRATIS sekarang\u00a0dan dapatkan penawaran spesial!<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2><strong>FAQ: Cara Menghitung PPh 21<\/strong><\/h2>\n<p><strong>1. Apa itu PTKP?<\/strong><br \/>\nPTKP adalah batas penghasilan tahunan yang tidak dikenai pajak, berdasarkan status kawin dan tanggungan.<\/p>\n<p><strong>2. Apakah tunjangan masuk hitungan penghasilan?<\/strong><br \/>\nYa, semua bentuk penghasilan, termasuk tunjangan, bonus, THR, masuk dalam penghitungan PPh 21.<\/p>\n<p><strong>3. Apakah PPh 21 bisa nihil?<\/strong><br \/>\nBisa, jika total penghasilan setahun tidak melebihi PTKP, maka PPh 21 tidak dipotong.<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Apa itu PTKP?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"PTKP adalah batas penghasilan tahunan yang tidak dikenai pajak penghasilan, yang ditentukan berdasarkan status perkawinan dan jumlah tanggungan wajib pajak.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Apakah tunjangan masuk hitungan penghasilan?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Ya, semua bentuk penghasilan, termasuk tunjangan, bonus, dan Tunjangan Hari Raya (THR), termasuk dalam penghitungan Pajak Penghasilan Pasal 21 (PPh 21).\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Apakah PPh 21 bisa nihil?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Bisa. Jika total penghasilan dalam satu tahun pajak tidak melebihi batas Penghasilan Tidak Kena Pajak (PTKP), maka PPh 21 tidak dikenakan atau nihil.\"\n      }\n    }\n  ]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>PPh 21 adalah pajak yang dikenakan atas penghasilan yang diterima &hellip; <\/p>\n","protected":false},"author":13,"featured_media":9258,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-8820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-seputar-pajak"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v18.4 (Yoast SEO v27.1.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cara Menghitung PPh 21: Panduan Lengkap dengan Contoh | vOffice<\/title>\n<meta name=\"description\" content=\"Pelajari cara menghitung 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