Senin, 24 September 2012

Noun


NOUN



Definition: A noun is a word used to refer to people, animals, objects, substances, states, events and feelings. Nouns can be a subject or an object of a verb, can be modified by an adjective and can take an article or determiner.
For example:
  • Table
  • Pencil
  • The dog
  • A white house
Nouns also denote abstract and intangible concepts.
For example:
  • birth
  • happiness
  • evolution
  • technology, etc.
Noun Plurals
We are going to explain some rules that will help you to form the plural forms of the nouns. The general rule is to add "-s" to the noun in singular.

For exaample:
  • Book - Books
  • House - Houses
  • Chair - Chairs
When the singular noun ends in: -sh, -ch, -s, -ss, -x, -o we form their plural form by adding "-es".
For exaample:
  • sandwich - sandwiches
  • brush - brushes
  • bus - buses
  • box - boxes
  • potato - potatoes
When the singular noun ends in "y", we change the "y" for "i" and then add "-es" to form the plural form. But do not change the "y" for "ies" to form the plural when the singular noun ends in "y" preceded by a vowel.
For exaample:
  • nappy - nappies
  • day - days
  • toy - toys
However, there are many Irregular Nouns which do not form the plural in this way:
For exaample:
  • Woman - Women
  • Child - Children
  • Sheep - Sheep
Nouns may take an " 's " ("apostrophe s") or "Genitive marker" to indicate possession. If the noun already has an -s ending to mark the plural, then the genitive marker appears only as an apostrophe after the plural form.
For example:
  • my girlfriend's brother
  • John's house
  • The Browns' house
  • The boys' pens
The genitive marker should not be confused with the " 's " form of contracted verbs, as in John's a good student = John is a good student.
Noun Gender
Many common nouns, like "engineer" or "teacher", can refer to men or women. Once, many English nouns would change form depending on their gender. For example: A man was called an "author" while a woman was called an "authoress".

For example:
  • David Garrick was a very prominent eighteenth-century actor.
  • Sarah Siddons was at the height of her career as an actress in the 1780s.
  • The manager was trying to write a want ad, but he couldn't decide whether he was advertising for a "waiter" or a "waitress"
Types of Nouns
  • Proper nouns are the names of specific things, people, or places, such as Jhon, France. They usually begin with a capital letter.
  • Common nouns are general names such as person, mansion, and book. They can be either concrete or abstract.
  • Concrete nouns refer to things which you can sense such as clock and telephone.
  • Abstract nouns refer to ideas or qualities such as liberty and truth.
  • Countable nouns refer to things which can be counted (can be singular or plural)
  • Uncountable nouns refer to some groups of countable nouns, substances, feelings and types of activity (can only be singular)

Kamis, 09 Agustus 2012

contoh perhitungan PPH 21

Modul PPH 21

Modul PPH21 Menghitung dengan dua metode:
1. Gross up : pajak pph21 dibebankan pada perusahaan.
2. Net : pajak pph21 dibebankan pada karyawan

Sejak tahun 2009 beberapa bagian perhitungan pph21 telah mengalami perubahan seiring dengan berlakunya dasar hukum yang baru tentang pemotongan PPh Pasal 21 yaitu : UU Nomor 36 Tahun 2008, Peraturan Menkeu Nomor 252/PMK.03/2008 dan Peraturan Dirjen Pajak Nomor PER-31/PJ/2009.

Beberapa perubahan penting yang harus dikoreksi dari perhitungan di atas adalah :
1.      Besarnya maksimum biaya jabatan sudah berubah menjadi Rp6.000.000 setahun atau Rp500.000 sebulan
2.      Besarnya PTKP sudah berubah mengikuti besaran PTKP dalam Pasal 7 Undang-undang Nomor 36 Tahun 2008
3.      Besaran tarif dan lapisan penghasilan kena pajak juga berubah sesuai dengan perubahan di Pasal 17 Undang-undang Nomor 36 Tahun 2008.
Biaya jabatan
Besarnya biaya jabatan adalah 5% dari gross income atau maksimum Rp6.000.000 setahun atau Rp500.000 sebulan

Berikut adalah table PTKP (Penghasilan tidak kena pajak)

STATUS PAJAK
JUMLAH PENGURANG DALAM SETAHUN
ATURAN BARU (1 Jan 2009)
WAJIB PAJAK
STATUS KAWIN
ANAK/ TANGGUNGAN
TOTAL
S0
LAJANG
Rp 15.840.000
Rp 15.840.000
S1
LAJANG DG 1 TANGGUNGAN
Rp 15.840.000
Rp 1.320.000
Rp 17.160.000
S2
LAJANG DG 2 TANGGUNGAN
Rp 15.840.000
Rp 2.640.000
Rp 18.480.000
S3
LAJANG DG 3 TANGGUNGAN
Rp 15.840.000
Rp 3.960.000
Rp 19.800.000
M0
KAWIN TANPA ANAK
Rp 15.840.000
Rp 1.320.000
Rp 17.160.000
M1
KAWIN DG 1 ANAK
Rp 15.840.000
Rp 1.320.000
Rp 1.320.000
Rp 18.480.000
M2
KAWIN DG 2 ANAK
Rp 15.840.000
Rp 1.320.000
Rp 2.640.000
Rp 19.800.000
M3
KAWIN DG 3 ANAK
Rp 15.840.000
Rp 1.320.000
Rp 3.960.000
Rp 21.120.000

Tarif Golongan Pajak

GOLONGAN I
LAPISAN PENGHASILAN 0 - Rp. 50 JUTA PER TAHUN
TARIF 5%
GOLONGAN II
LAPISAN PENGHASILAN Rp 50 JUTA - Rp. 250 JUTA PER TAHUN
TARIF 15%
GOLONGAN III
LAPISAN PENGHASILAN Rp 250 JUTA - Rp. 500 JUTA PER TAHUN
TARIF 25%
GOLONGAN IV
LAPISAN PENGHASILAN Rp 500 JUTA KEATAS
TARIF 30%


Misal : Destriyana adalah pegawai pada perusahaan konsultan akuntansi berstatus pegawai tetap. pada Bulan Agustus 2012, ia menerima gaji sebesar Rp 3.500.000,- dan menerima THR sebesar Rp 2.500.000,-.untuk setiap bulannya ia membayar iuran pensiun yang diterapkan sebesar Rp 100.000,-. Destriyana berstatus menikah dan mempunyai anak 1.
Berapakah Pajak atas THR Destriyana?

Langkah pertama: Menghitung PPH 21 Atas Gaji dan THR.

Penghasilan bruto Setahun
12bln@ Rp 3.500.000,-                                       Rp 42.000.000
THR                                                                     Rp   2.500.000
Jumlah penghasilan Bruto                                                            Rp 44.500.000
pengurangan:
Biaya Jabatan
5% x Rp 44.500.000,-                                         Rp    2.225.000
Iuran pensiun                                                     
12bln x Rp 100.000,-                                           Rp    1.200.000
total pengurangan                                                                           Rp   3.425.000
Penghasilan Netto setahun                                                             Rp 41.075.000
PTKP 1 ank   setahun                                                                     - Rp 18.480.000
PHKP setahun                                                                                   Rp 22.595.000
PPH 21 :
5%x Rp 22.595.000                                                                          Rp 1.129.750

 Langkah kedua: Menghitung PPH 21 Atas Gaji

 Penghasilan bruto Setahun
12bln@ Rp 3.500.000,-                                                           Rp 42.000.000
pengurangan:
Biaya Jabatan
5% x Rp Rp 42.000.000                                    Rp  2.100.000
Iuran pensiun                                                     
12bln x Rp 100.000,-                                          Rp  1.200.000
total pengurangan                                                                     Rp   3.300.000
Penghasilan Netto setahun                                                       Rp 38.700.000
PTKP 1 ank   setahun                                                               - Rp 18.480.000
PHKP setahun                                                                             Rp 20.220.000
PPH 21 :
5%x Rp 20.220.000
                                                                                                      Rp 1.011.000

 Langkah ketiga Menghitung PPH 21 Atas THR
Rp 1.129.750 - Rp 1.011.000                                                                 Rp  118.750,-