{"id":499,"date":"2023-07-25T09:41:52","date_gmt":"2023-07-25T09:41:52","guid":{"rendered":"https:\/\/www.programgaji.com\/blog\/?p=499"},"modified":"2025-01-17T10:50:13","modified_gmt":"2025-01-17T03:50:13","slug":"menghitung-pph-21-tanpa-npwp","status":"publish","type":"post","link":"https:\/\/www.programgaji.com\/blog\/menghitung-pph-21-tanpa-npwp\/","title":{"rendered":"Cara Menghitung PPh 21 Tanpa NPWP Pada Karyawan"},"content":{"rendered":"<p>Perhitungan <a href=\"https:\/\/www.programgaji.com\/blog\/507\/apa-itu-pph-21\/\">PPh 21<\/a> karyawan yang mempunyai NPWP tentu berbeda dengan <a href=\"https:\/\/www.programgaji.com\/blog\/507\/apa-itu-pph-21\/\">cara menghitung PPh 21<\/a> tanpa NPWP.<\/p>\n<p>Kepemilikan NPWP tentunya merupakan sebuah kewajiban bagi seluruh warga negara yang memiliki penghasilan dengan batas yang sudah ditetapkan oleh pemerintah pusat.<\/p>\n<p>Namun tetap ada saja orang-orang yang belum memiliki NPWP. Hal ini biasanya terjadi pada lulusan baru atau fresh graduate yang mungkin belum pemahaman yang cukup dengan perpajakan di Indonesia.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.programgaji.com\/blog\/menghitung-pph-21-tanpa-npwp\/#Apa_itu_NPWP\" title=\"Apa itu NPWP?\">Apa itu NPWP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.programgaji.com\/blog\/menghitung-pph-21-tanpa-npwp\/#Apa_itu_PPh_21\" title=\"Apa itu PPh 21?\">Apa itu PPh 21?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.programgaji.com\/blog\/menghitung-pph-21-tanpa-npwp\/#Cara_Menghitung_PPh_21_Tanpa_NPWP\" title=\"Cara Menghitung PPh 21 Tanpa NPWP\">Cara Menghitung PPh 21 Tanpa NPWP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.programgaji.com\/blog\/menghitung-pph-21-tanpa-npwp\/#Tarif_Lebih_Besar\" title=\"Tarif Lebih Besar\">Tarif Lebih Besar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.programgaji.com\/blog\/menghitung-pph-21-tanpa-npwp\/#Rumus_Cara_Menghitung_PPh_21_Tanpa_NPWP\" title=\"Rumus Cara Menghitung PPh 21 Tanpa NPWP\">Rumus Cara Menghitung PPh 21 Tanpa NPWP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.programgaji.com\/blog\/menghitung-pph-21-tanpa-npwp\/#Gunakan_Aplikasi_OnTime_Payroll_untuk_Manajemen_PPh_21_yang_Efisien\" title=\"Gunakan Aplikasi OnTime Payroll untuk Manajemen PPh 21 yang Efisien\">Gunakan Aplikasi OnTime Payroll untuk Manajemen PPh 21 yang Efisien<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Apa_itu_NPWP\"><\/span>Apa itu NPWP?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>NPWP adalah singkatan dari Nomor Pokok Wajib Pajak. Seperti dikutip dari laman <a href=\"https:\/\/klc2.kemenkeu.go.id\/kms\/knowledge\/klc1-nomor-pokok-wajib-pajak-npwp\/detail\/\" target=\"_blank\" rel=\"noopener\">kemenkeu.go.id<\/a>, NPWP merupakan nomor yang diberikan kepada Wajib Pajak sebagai identitas yang digunkan untuk administrasi perpajakan dalam melaksanakan hak dan kewajiban perpajakan orang yang bersangkutan.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Apa_itu_PPh_21\"><\/span>Apa itu PPh 21?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Pajak penghasilan pasal 21 atau yang biasa disingkat sebagai <a href=\"https:\/\/www.programgaji.com\/blog\/507\/apa-itu-pph-21\/\">PPh 21<\/a> adalah pajak yang memotong atas penghasilan orang pribadi sehubungan dengan pekerjaan, jabatan, jasa atau kegiatan.<\/p>\n<p><strong>Baca Juga:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.programgaji.com\/blog\/menghitung-pph-21-bukan-pegawai\/\">Cara Menghitung PPh 21 Bukan Pegawai dan Ketentuannya<\/a><\/li>\n<li><a href=\"https:\/\/www.programgaji.com\/blog\/kapan-pph-21-dihitung\/\">Kapan PPh 21 Dihitung? Simak Penjelasan Lengkapnya<\/a><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cara_Menghitung_PPh_21_Tanpa_NPWP\"><\/span>Cara Menghitung PPh 21 Tanpa NPWP<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Walau pun seseorang tidak memiliki NPWP, dia tetap harus menyetor dan melaporkan pajak jika sudah masuk dalam kategori wajib pajak. Jadi bagi para wajib pajak yang mangkir dalam penyetoran dan pelaporan pajak, siap-siap dikenakan sanksi.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tarif_Lebih_Besar\"><\/span>Tarif Lebih Besar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Jika seseorang tidak memiliki NPWP maka pungutan pajaknya akan lebih besar 20% dari orang yang memiliki NPWP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rumus_Cara_Menghitung_PPh_21_Tanpa_NPWP\"><\/span>Rumus Cara Menghitung PPh 21 Tanpa NPWP<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ada banyak metode perhitungan <a href=\"https:\/\/www.programgaji.com\/blog\/507\/apa-itu-pph-21\/\">PPh 21<\/a>, namun pada umumnya akan merujuk pada rumus berikut:<\/p>\n<div style=\"background-color: #f6f6f6; border-left: 5px solid #ff474c; border-radius: 10px; padding: 17px; text-align: center;\"><strong>PPh 21 Karyawan =<\/strong> Penghasilan Kena Pajak\u00a0 x\u00a0 Tarif Pajak<\/div>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 16px;\">Nah untuk menghitung <a href=\"https:\/\/www.programgaji.com\/blog\/507\/apa-itu-pph-21\/\">PPh 21<\/a> karyawan tanpa NPWP, karena lebih besar 20% maka perhitungannya akan mengikuti rumus berikut:<\/span><\/p>\n<div style=\"background-color: #f6f6f6; border-left: 5px solid #ff474c; border-radius: 10px; padding: 17px; text-align: center;\"><strong>PPh 21 Karyawan Non NPWP = <\/strong>Penghasilan Kena Pajak\u00a0 x\u00a0 Tarif Pajak x 120%<\/div>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Gunakan_Aplikasi_OnTime_Payroll_untuk_Manajemen_PPh_21_yang_Efisien\"><\/span>Gunakan Aplikasi OnTime Payroll untuk Manajemen PPh 21 yang Efisien<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Jika perusahaan Anda masih menggunakan cara manual untuk <a href=\"https:\/\/www.programgaji.com\/blog\/507\/apa-itu-pph-21\/\">menghitung PPh 21<\/a> tentu akan sangat memakan waktu dan tenaga. Belum lagi, dengan cara manual sering ditemukan salah hitung gaji karyawan.<\/p>\n<p>Nah dengan menggunakan aplikasi OnTime Payroll, divisi HR atau divisi yang mengurusi manajamen gaji akan terbantu kerjanya dan bisa mengerjakan pekerjaan yang lebih penting.<\/p>\n<p>OnTime Payroll sudah didukung oleh fitur-fitur unggulan seperti:<\/p>\n<ul>\n<li>Manajamen data karyawan<\/li>\n<li>Manajemen jadwal kerja<\/li>\n<li>Manajemen komponen gaji<\/li>\n<li>Manajemen proses kehadiran<\/li>\n<li>Modul proses penggajian<\/li>\n<li>Manajemen izin, sakit, dan cuti<\/li>\n<li>Kredit konsumtif karyawan<\/li>\n<li>Didukung oleh AI<\/li>\n<li>Periode gajian dinamis<\/li>\n<\/ul>\n<p>Nah silahkan klik tautan berikut untuk mulai menggunakan aplikasi OnTime Payroll.<br \/>\n<a href=\"https:\/\/app.programgaji.com\/user\/register?referralCode=dfhrzl\" target=\"_blank\" rel=\"noopener\"><br \/>\n<button>Gunakan OnTime Payroll untuk Perhitungan PPh 21 yang Efisien!<\/button><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Perhitungan PPh 21 karyawan yang mempunyai NPWP tentu berbeda dengan cara menghitung PPh 21 tanpa NPWP. Kepemilikan NPWP tentunya merupakan sebuah kewajiban bagi seluruh warga negara yang memiliki penghasilan dengan batas yang sudah ditetapkan oleh pemerintah pusat. Namun tetap ada saja orang-orang yang belum memiliki NPWP. Hal ini biasanya terjadi pada lulusan baru atau fresh [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":502,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","site-sidebar-layout":"default","site-content-layout":"default","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":"default","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":"var(--ast-global-color-4)","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":""}},"rank_math_focus_keyword":"","rank_math_description":"","rank_math_opengraph_description":"","rank_math_title":"","rank_math_opengraph_title":"","rank_math_opengraph_image":"","footnotes":""},"categories":[5],"tags":[23,29,24,18,28],"class_list":["post-499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pph21","tag-aturan-pph-21","tag-cara-menghitung-pph-21","tag-ketentuan-pph-21","tag-pph-21","tag-tarif-progresif-pph-21"],"_links":{"self":[{"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/posts\/499","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/comments?post=499"}],"version-history":[{"count":3,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/posts\/499\/revisions"}],"predecessor-version":[{"id":6246,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/posts\/499\/revisions\/6246"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/media\/502"}],"wp:attachment":[{"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/media?parent=499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/categories?post=499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.programgaji.com\/blog\/wp-json\/wp\/v2\/tags?post=499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}