Berikut adalah transaksi
pengeluaran atau pembayaran gaji bagi pegawai tetap, pegawai tidak tetap, upah
bagi tenaga lepas harian, dan penerima honorarium atau imbalan lainnya. Hitung
PPh 21/26 dan buat SPT Masa – nya.
Data WP sbb. : Nama PT.
Amanda Techno
NPWP 01.435.554.5-201.000
Alamat Jl. Perasaan No. 30 Padang
Telp 021-445566
Masa pajak April 2011
A. Pegawai Tetap
No.
|
Nama Pegawai
|
Status
|
Gaji / bln (Rp.)
|
Tunjangan / bln (Rp.)
|
1
|
Andi
Santoso
|
K/3
|
8.000.000
|
3.000.000
|
2
|
Budi
Cahyono
|
K/1
|
4.000.000
|
2.000.000
|
3
|
Tuti
Wati
|
K/2,suami bekerja
|
5.000.000
|
1.000.000
|
Informasi tambahan :
1. Setiap pegawai akan menerima beras, minyak
goreng, susu, dan gula, yang jika dirupiahkan senilai Rp. 100.000,- setiap
bulan.
2.
Perusahaan
mengikuti program asuransi tenaga kerja di PT Bringin Life. Premi yang
dibayarkan perusahaan sebesar 5% dari gaji pokok sebulan untuk setiap pegawai.
Premi tersebut terdiri atas premi asuransi kecelakaan kerja dan premi asuransi
kematian masing-masing sebesar 2% dan 3%.
3. Perusahaan juga mengikutkan semua pegawai
pada program pensiunan PT Hidup Sejahtera dengan membayar iuran pensiun sebesar
2% dari gaji pokok sebulan (iuran ini ditanggung masing-masing pegawai dan
dipotongkan dari gaji pegawai yang bersangkutan).
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