{"id":654,"date":"2023-11-01T05:40:24","date_gmt":"2023-11-01T05:40:24","guid":{"rendered":"https:\/\/umsu.ac.id\/health\/?p=654"},"modified":"2025-07-06T14:30:03","modified_gmt":"2025-07-06T14:30:03","slug":"cara-menghitung-pph-21-dengan-bpjs-ketenagakerjaan","status":"publish","type":"post","link":"https:\/\/umsu.ac.id\/health\/cara-menghitung-pph-21-dengan-bpjs-ketenagakerjaan\/","title":{"rendered":"Cara Menghitung PPh 21 Dengan BPJS Ketenagakerjaan"},"content":{"rendered":"<h1>Cara Menghitung PPh 21 Dengan BPJS<\/h1>\n<p>Karyawan perusahaan menerima berbagai manfaat dalam hubungan kerja mereka diluar gaji pokok. Salah satu manfaat lainnya adalah iuran BPJS yang ditanggung perusahaan.<\/p>\n<p>Menurut peraturan Direktorat Jenderal Pajak Nomor: PER-32\/PJ\/2015, PPh 21 atau Pajak Penghasilan Pasal 21 adalah pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan, dan pembayaran lain dengan nama dan dalam bentuk apa pun yang sehubungan dengan pekerjaan atau jabatan, jasa, dan kegiatan yang dilakukan oleh subjek pajak dalam negeri.<\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-0032959964480376\" crossorigin=\"anonymous\"><\/script><br \/>\n<!-- 2023des1 --><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-0032959964480376\" data-ad-slot=\"7381647052\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p>Perhitungan PPh 21 untuk BPJS Ketenagakerjaan dihitung berdasarkan Peraturan Pemerintah Nomor 84 Tahun 2013.BPJS Ketenagakerjaan terdiri atas Jaminan Kecelakaan Kerja, Jaminan Kematian, Jaminan Hari Tua, dan Jaminan Pensiun.<\/p>\n<p>Dari keempat jaminan tersebut, tidak semua menjadi objek PPh 21. Jaminan yang termasuk adalah Jaminan Kecelakaan Kerja dan Jaminan Kematian yang dibayar oleh perusahaan serta Jaminan Hari Tua dan Jaminan Pensiun yang dibayar oleh karyawan.<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-0032959964480376\" data-ad-slot=\"7381647052\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><\/p>\n<p>Jaminan Kecelakaan Kerja dan Jaminan Kematian akan menambah penghasilan bruto sebesar 0,24% -1,74% dan 0,3%. Sementara itu, Jaminan Hari Tua dan Jaminan Pensiun akan mengurangi penghasilan sebesar 2% dan 1%.<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-0032959964480376\" data-ad-slot=\"7381647052\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><\/p>\n<h3>Aturan BPJS Kesehatan Terkait Aturan Iuran<\/h3>\n<p>Pada Peraturan Presiden Nomor 82 Tahun 2018 tentang Jaminan Kesehatan, peserta BPJS Kesehatan yang menerima gaji diharuskan membayar iuran BPJS sebesar 5% dari gaji pokok dan tunjangan tetap. Jumlah tersebut kemudian dibagi lagi, 4% dibayar perusahaan dan 1% dibayar karyawan.<\/p>\n<p>Perlu diperhatikan bahwa iuran BPJS sebesar 1% yang dibayar karyawan tidak mengurangi gaji bruto. Jumlah maksimum iuran BPJS yang dibayar yaitu Rp600.000 karena BPJS Kesehatan menetapkan batasan upah tertinggi sebesar Rp12.000.000. Sementara itu, batasan upah minimumnya adalah UMK atau UMP di tiap daerah perusahaan.<\/p>\n<h2>Komponen BPJS dalam PPh 21<\/h2>\n<p>Menurut aturan hitung PPh 21 di atas, maka tunjangan dan iuran BPJS dapat dibedakan menjadi 3 bagian:<\/p>\n<h4>1. Tunjangan BPJS yang menambah penghasilan bruto<\/h4>\n<ul>\n<li>Tunjangan Jaminan Kecelakaan Kerja (JKK) BPJS Ketenagakerjaan dibayar perusahaan.<\/li>\n<li>Jaminan Kematian (JKM) BPJS Ketenagakerjaan dibayar perusahaan.<\/li>\n<li>Jaminan Kesehatan (BPJS Kesehatan) dibayar perusahaan.<\/li>\n<\/ul>\n<h4>2. Iuran BPJS yang mengurangi penghasilan bruto<\/h4>\n<ul>\n<li>Iuran Jaminan Pensiun (JP) BPJS Ketenagakerjaan ditanggung karyawan.<\/li>\n<li>Jaminan Hari Tua (JHT) BPJS Ketenagakerjaan ditanggung karyawan.<\/li>\n<\/ul>\n<h4>3. Tunjangan dan iuran BPJS yang tidak termasuk komponen hitung PPh 21<\/h4>\n<ul>\n<li>Tunjangan JP BPJS Ketenagakerjaan dibayar perusahaan.<\/li>\n<li>JHT BPJS Ketenagakerjaan dibayar perusahaan.<\/li>\n<li>Iuran BPJS Kesehatan ditanggung karyawan.<\/li>\n<\/ul>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-0032959964480376\" crossorigin=\"anonymous\"><\/script><br \/>\n<!-- 2023des2 --><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-0032959964480376\" data-ad-slot=\"3386561724\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<h3>Contoh Perhitungan PPh 21 dengan BPJS<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-0032959964480376\" data-ad-slot=\"7381647052\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><\/h3>\n<p>Dewi adalah seorang karyawan dengan gaji dan tunjangan tetap Rp12.500.000, dan peserta program BPJS. Hitung PPh 21 dan gaji bersih jika:<\/p>\n<ul>\n<li>Dewi menikah dan memiliki anak (PTKP K\/0).<\/li>\n<li>Tingkat risiko lingkungan kerja rendah.<\/li>\n<\/ul>\n<p><strong>Jawab:<\/strong><\/p>\n<h4>Penghasilan Bruto:<\/h4>\n<ul>\n<li>Gaji: Rp12.500.000<\/li>\n<li>BPJS Kesehatan (4% x 12.500.000): Rp500.000<\/li>\n<li>\u00a0JKK BPJS Ketenagakerjaan (0.54% gaji): Rp67.500<\/li>\n<li>JKM BPJS Ketenagakerjaan (0.3% gaji): Rp37.500<\/li>\n<li>Total Penghasilan Bruto: 12.500.000 + 500.000 + 67.500 + 37.500 = Rp13.105.000<\/li>\n<\/ul>\n<h4>Potongan:<\/h4>\n<ul>\n<li>Biaya jabatan (5%) maksimal Rp500.000<\/li>\n<li>Iuran JP BPJS Ketenagakerjaan (1% x 12.500.000): Rp125.000<\/li>\n<li>Iuran JHT BPJS Ketenagakerjaan (2% gaji): Rp250.000<br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-0032959964480376\" data-ad-slot=\"7381647052\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><\/li>\n<li>Total Potongan: 500.000 + 125.000 + 250.000 = Rp875.000<\/li>\n<\/ul>\n<p>Untuk Neto Bulanan: Penghasilan Bruto &#8211; Potongan = Rp13.105.000 &#8211; Rp875.000 = Rp12.230.000<\/p>\n<p>Penghasilan Neto Setahun: Penghasilan Neto Bulanan x 12 = Rp12.230.000 x 12 = Rp146.760.000<\/p>\n<p>Neto Tidak Kena Pajak (PTKP): Dewi belum menikah dan tidak memiliki anak (PTKP K\/0) = Rp54.000.000<\/p>\n<p>Penghasilan Kena Pajak (PKP): Penghasilan Neto Setahun &#8211; PTKP = Rp146.760.000 &#8211; Rp54.000.000 = Rp92.760.000<\/p>\n<p>PPh 21 Terutang Setahun: PPh 21 dihitung berdasarkan tarif sebagai berikut:<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-0032959964480376\" data-ad-slot=\"7381647052\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><\/p>\n<ul>\n<li>5% x Rp50.000.000 = Rp2.500.000<\/li>\n<li>15% x (PKP &#8211; Rp50.000.000) = 15% x (Rp92.760.000 &#8211; Rp50.000.000) = 15% x Rp42.760.000 = Rp6.414.000<\/li>\n<\/ul>\n<p>Jadi, PPh 21 terutang setahun = Rp2.500.000 + Rp6.414.000 = Rp8.914.000<\/p>\n<p>PPh 21 Dipotong Setiap Bulan: PPh 21 terutang setahun \/ 12 = Rp8.914.000 \/ 12 = Rp742.833,33 (dibulatkan menjadi Rp742.833)<\/p>\n<p>Gaji Bersih Diterima Dewi Setiap Bulan: Penghasilan Neto Bulanan &#8211; PPh 21 Dipotong Setiap Bulan = Rp12.230.000 &#8211; Rp742.833 = Rp11.487.167<\/p>\n<p>Jadi, gaji bersih yang diterima Dewi setiap bulan adalah sekitar Rp11.487.167.<\/p>\n<p>Dengan pemahaman mengenai cara menghitung PPh 21 dengan BPJS, karyawan dan perusahaan dapat memahami lebih baik bagaimana iuran BPJS memengaruhi perhitungan pajak penghasilan.<\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-0032959964480376\" crossorigin=\"anonymous\"><\/script><br \/>\n<!-- 2023des3 --><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-0032959964480376\" data-ad-slot=\"9732478221\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cara Menghitung PPh 21 Dengan BPJS Karyawan perusahaan menerima berbagai manfaat dalam hubungan kerja mereka diluar gaji pokok. Salah satu manfaat lainnya adalah iuran BPJS yang ditanggung perusahaan. Menurut peraturan Direktorat Jenderal Pajak Nomor: PER-32\/PJ\/2015, PPh 21 atau Pajak Penghasilan Pasal 21 adalah pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan, dan pembayaran lain dengan [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":657,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":{"source_name":"","source_url":"","via_name":"","via_url":"","override_template":"0","override":[{"template":"1","single_blog_custom":"","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"top","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","show_post_reading_time":"0","post_reading_time_wpm":"300","show_zoom_button":"0","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"1","show_popup_post":"1","number_popup_post":"1","show_author_box":"0","show_post_related":"0","show_inline_post_related":"0"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post":"0","trending_post_position":"meta","trending_post_label":"Trending","sponsored_post":"0","sponsored_post_label":"Sponsored by","sponsored_post_name":"","sponsored_post_url":"","sponsored_post_logo_enable":"0","sponsored_post_logo":"","sponsored_post_desc":""},"jnews_primary_category":{"id":""},"jnews_social_meta":{"fb_title":"","fb_description":"","fb_image":"","twitter_title":"","twitter_description":"","twitter_image":""},"jnews_override_counter":{"override_view_counter":"0","view_counter_number":"0","override_share_counter":"0","share_counter_number":"0","override_like_counter":"0","like_counter_number":"0","override_dislike_counter":"0","dislike_counter_number":"0"},"footnotes":""},"categories":[36],"tags":[136,446,445],"class_list":["post-654","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kesehatan","tag-bpjs-ketenagakerjaan","tag-ketentuan-pph-karyawan","tag-pph-21"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cara Menghitung PPh 21 Dengan BPJS Ketenagakerjaan - Info Kesehatan<\/title>\n<meta name=\"description\" content=\"Perhitungan PPh 21 untuk BPJS Ketenagakerjaan dihitung berdasarkan Peraturan Pemerintah Nomor 84 Tahun 2013.BPJS Ketenagakerjaan terdiri atas Jaminan Kecelakaan Kerja, Jaminan Kematian, Jaminan Hari Tua, dan Jaminan Pensiun. 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