<p class="MsoNormal"><span lang="EN-US">Memangnya zakat
bisa menjadi pengurang penghasilan kena pajak? Zakat yang dibayarkan melalui
Badan Amil Zakat (Baznas) atau Lembaga Amil Zakat (LAZ) dapat dijadikan acuan
sebagai pengurangan pajak penghasilan karena sudah diatur dalam Peraturan
Pemerintah (PP) No. 60 Tahun 2010 tentang Zakat atau Sumbangan Keagamaan yang
sifatnya wajib dapat dikurangkan dari penghasilan bruto (penghasilan upah
kerja), sesuai dengan ketentuan dan prosedur yang berlaku.<o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US">Pemerintah
Indonesia menerapkan kebijakan unsur zakat bisa menjadi salah satu keringanan
pajak (<i>tax relief</i>) dalam pemungutan Pajak Penghasilan (PPh). Hal ini
diterapkan agar umat Muslim yang hendak mengeluarkan zakat tidak dikenakan
beban ganda. Selain itu, aturan ini mendorong umat Muslim untuk tetap taat
beragama sekaligus menunaikan aspek sosial. Akan tetapi, tidak semua jenis
zakat bisa dijadikan sebagai pengurang pajak. Ada beberapa kriteria dan
ketentuan yang harus terpenuhi sesuai dengan kadar syariat Islam dan yang sudah
ditetapkan dalam Undang-Undang No. 23 Tahun 2011 tentang Pengelolaan Zakat.<o:p></o:p></span></p><h2><span lang="EN-US">Syarat dan Kategori Zakat
Menjadi Pengurang Penghasilan Kena Pajak<o:p></o:p></span></h2><p class="MsoNormal"><span lang="EN-US">Tidak semua
jenis zakat bisa dijadikan sebagai pengurang pajak. Ada kriteria dan ketentuan
yang harus terpenuhi sebagai bahan acuan dan pertimbangan. Lalu, syarat dan kategori
zakat yang seperti apa dapat menjadi pengurang penghasilan kena pajak?<o:p></o:p></span></p><p class="MsoListParagraphCxSpFirst" style="text-indent:-18.0pt;mso-list:l9 level1 lfo1"><!--[if !supportLists]--><b><span lang="EN-US">1.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span></b><!--[endif]--><b><span lang="EN-US">Zakat dibayarkan melalui Baznas atau
LAZ (Lembaga Amil Zakat)<o:p></o:p></span></b></p><p class="MsoListParagraphCxSpMiddle"><span lang="EN-US">Zakat jadi pengurang pajak penghasilan merupakan zakat yang dibayarkan
melalui badan atau lembaga penerima zakat, dengan ketentuan yang sudah diatur
melalui UU No. 23 Tahun 2011 disebutkan bahwa zakat yang dibayarkan oleh muzakki
(pemberi zakat) kepada badan atau lembaga penerima zakat atau sumbangan,
dikurangkan dari penghasilan kena pajak. Artinya, zakat sebagai pengurang pajak
hanya diberikan kepada Wajib Pajak yang telah memiliki pendapatan di atas
Penghasilan Tidak Kena Pajak (PTKP).<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle"><span lang="EN-US"> </span></p><p class="MsoListParagraphCxSpMiddle"><span lang="EN-US">Berikutnya, di Pasal 23 mengatur bahwa badan atau lembaga penerima zakat
wajib memberikan bukti setoran zakat kepada setiap muzakki, dan bukti tersebut
digunakan sebagai pengurang penghasilan kena pajak.<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle"><span lang="EN-US"> </span></p><p class="MsoListParagraphCxSpMiddle" style="text-indent:-18.0pt;mso-list:l9 level1 lfo1"><!--[if !supportLists]--><b><span lang="EN-US">2.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span></b><!--[endif]--><b><span lang="EN-US">Zakat yang bersifat wajib<o:p></o:p></span></b></p><p class="MsoListParagraphCxSpLast"><span lang="EN-US">Zakat yang bersifat wajib sebagaimana tercantum dalam Peraturan
Pemerintah No. 60 Tahun 2010, yaitu: syarat zakat yang dapat diperhitungkan
sebagai pengurang pajak penghasilan adalah zakat yang bersifat wajib seperti
zakat fitrah dan zakat maal atau zakat harta benda (meliputi: hasil pendapatan
dan penghasilan, hasil ternak, hasil perkebunan, perdagangan, emas dan perak,
atau mata uang).</span></p><pre><b><span lang="EN-US">Baca juga: <a href="https://ydsf.org/berita/cara-menghitung-zakat-profesi-ydsf-baRG.html">Cara Menghitung Zakat Profesi | YDSF</a></span></b></pre><h2><span lang="EN-US">Teknis Perhitungan Zakat
Pengurang Pajak<o:p></o:p></span></h2><p class="MsoNormal"><span lang="EN-US">Disebutkan
dalam Pasal 2 Peraturan Dirijen Pajak Nomor PER-6/PJ/2011, menjelaskan bahwa
untuk dapat menggunakan zakat sebagai klaim pengurang pajak meliputi:<o:p></o:p></span></p><p class="MsoListParagraphCxSpFirst" style="text-indent:-18.0pt;mso-list:l1 level1 lfo2"><!--[if !supportLists]--><span lang="EN-US">1.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">Wajib pajak yang melakukan
pengurangan zakat atau sumbangan keagamaan yang sifatnya wajib sebagaimana
dimaksud dalam Pasal 1, wajib melampirkan <i>foto copy</i> bukti pembayaran
pada Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan Tahun Pajak
dilakukannya pengurangan zakat yang sifatnya wajib.<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="text-indent:-18.0pt;mso-list:l1 level1 lfo2"><!--[if !supportLists]--><span lang="EN-US">2.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">Bukti pembayaran sebagaimana
dimaksud pada UU 23 Tahun 2011 di atas, meliputi:<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:72.0pt;mso-add-space:
auto;text-indent:-18.0pt;mso-list:l1 level2 lfo2"><!--[if !supportLists]--><span lang="EN-US">a.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">Dapat berupa bukti pembayaran secara
langsung atau melalui transfer rekening bank, atau pembayaran melalui Anjungan
Tunai Mandiri (ATM).<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:72.0pt;mso-add-space:
auto;text-indent:-18.0pt;mso-list:l1 level2 lfo2"><!--[if !supportLists]--><span lang="EN-US">b.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">Paling sedikit memuat:<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:108.0pt;mso-add-space:
auto;text-indent:-108.0pt;mso-text-indent-alt:-9.0pt;mso-list:l1 level3 lfo2"><!--[if !supportLists]--><span lang="EN-US"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"="">
</span>i.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"="">
</span></span><!--[endif]--><span lang="EN-US">Nama
lengkap wajib pajak dan nomor pokok wajib pajak pembayar pajak.<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:108.0pt;mso-add-space:
auto;text-indent:-108.0pt;mso-text-indent-alt:-9.0pt;mso-list:l1 level3 lfo2"><!--[if !supportLists]--><span lang="EN-US"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"="">
</span>ii.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"="">
</span></span><!--[endif]--><span lang="EN-US">Jumlah
pembayaran.<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:108.0pt;mso-add-space:
auto;text-indent:-108.0pt;mso-text-indent-alt:-9.0pt;mso-list:l1 level3 lfo2"><!--[if !supportLists]--><span lang="EN-US"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"="">
</span>iii.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"="">
</span></span><!--[endif]--><span lang="EN-US">Tanggal
pembayaran.<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:108.0pt;mso-add-space:
auto;text-indent:-108.0pt;mso-text-indent-alt:-9.0pt;mso-list:l1 level3 lfo2"><!--[if !supportLists]--><span lang="EN-US"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"="">
</span>iv.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"="">
</span></span><!--[endif]--><span lang="EN-US">Nama
badan amil zakat; lembaga amil zakat; atau lembaga keagamaan yang dibentuk dan
disahkan pemerintah.<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:108.0pt;mso-add-space:
auto;text-indent:-108.0pt;mso-text-indent-alt:-9.0pt;mso-list:l1 level3 lfo2"><!--[if !supportLists]--><span lang="EN-US"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"="">
</span>v.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"="">
</span></span><!--[endif]--><span lang="EN-US">Tanda
tangan petugas badan amil zakat; lembaga amil zakat; atau lembaga keagamaan
yang dibentuk atau disahkan pemerintah di bukti pembayaran apabila pembayaran
secara langsung.<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left:108.0pt;mso-add-space:
auto;text-indent:-108.0pt;mso-text-indent-alt:-9.0pt;mso-list:l1 level3 lfo2"><!--[if !supportLists]--><span lang="EN-US"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"="">
</span>vi.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"="">
</span></span><!--[endif]--><span lang="EN-US">Validasi
petugas bank pada bukti pembayaran apabila melalui transfer rekening bank.<o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US">Sehingga
perhitungan zakat dapat dikurangkan melalui penghasilan bruto seseorang dalam
setahun. Yang mana disertai dengan biaya pengurangan sesuai UU Pajak
Penghasilan (PPh) beserta Penghasilan Tidak Kena Pajak (PTKP). Dan menghasilkan
total Penghasilan Kena Pajak (PKP).<o:p></o:p></span></p><p class="MsoNormal"><b><span lang="EN-US">Perhitungan
Tanpa Zakat<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US">PKP = Penghasilan Netto – PTKP<o:p></o:p></span></p><p class="MsoNormal"><b><span lang="EN-US">Perhitungan
Dengan Zakat<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US">PKP = Penghasilan Netto – Zakat – PTKP<o:p></o:p></span></p><p class="MsoNormal"><b><span lang="EN-US">Perhitungan
Penghasilan Netto<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US">Penghasilan Netto = Penghasilan Bruto –
Pengurang (biaya) yang diperkenankan oleh UU PPh<o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US">Biaya
pengurangan penghasilan bruto sesuai UU PPh 21 antara lain:<o:p></o:p></span></p><p class="MsoListParagraphCxSpFirst" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.7pt;mso-list:l0 level1 lfo3"><!--[if !supportLists]--><span lang="EN-US">a.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">Biaya jabatan, 5% dari penghasilan
bruto setahun dengan total maksimal Rp6 juta setahun.<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0cm;mso-add-space:
auto;text-indent:-14.7pt;mso-list:l0 level1 lfo3"><!--[if !supportLists]--><span lang="EN-US">b.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">Biaya pension, 5% dari penghasilan
bruto setahun atau total maksimal Rp2,4 juta setahun.<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.7pt;mso-list:l0 level1 lfo3"><!--[if !supportLists]--><span lang="EN-US">c.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">Iuran BPJS, yakni meliputi Jaminan
Hari Tua (JHT), Jaminan Pensiun (JP), dan Jaminan Kesehatan (Jkes).<o:p></o:p></span></p><pre><b><span lang="EN-US">Baca juga: <a href="https://www.ydsf.org/berita/zakat-perdagangan-khusus-untuk-si-pebisnis-ydsf-BgDOxa3.html">Perhitungan Zakat Perdagangan. Khusus untuk Si Pebisnis | YDSF</a></span></b></pre><p class="MsoNormal"><b><span lang="EN-US">Batas
PTKP<o:p></o:p></span></b></p><p class="MsoNormal"><span lang="EN-US">Penghasilan
Tidak Kena Pajak (PTKP) merupakan Batasan penghasilan seseorang dikatakan wajib
pajak atau tidak. Mudahnya, bila dianalogikan kedalam zakat, PTKP sama seperti
nishab untuk bisa seseorang dikatakan wajib zakat.<o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US">Tarif PTKP
2024 berdasarkan jumlah tanggungan:<o:p></o:p></span></p><p class="MsoNormal"><u><span lang="EN-US">Golongan
Tidak Kawin (TK)<o:p></o:p></span></u></p><p class="MsoListParagraphCxSpFirst" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l2 level1 lfo4"><!--[if !supportLists]--><span lang="EN-US">a.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">TK/0 (tanpa tanggungan):
Rp54.000.000<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0cm;mso-add-space:
auto;text-indent:-14.15pt;mso-list:l2 level1 lfo4"><!--[if !supportLists]--><span lang="EN-US">b.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">TK/1 (1 tanggungan): Rp 58.500.000<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0cm;mso-add-space:
auto;text-indent:-14.15pt;mso-list:l2 level1 lfo4"><!--[if !supportLists]--><span lang="EN-US">c.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">TK/2 (2 tanggungan) Rp63.000.000<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l2 level1 lfo4"><!--[if !supportLists]--><span lang="EN-US">d.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">TK/3 (3 tanggungan): Rp67.500.000<o:p></o:p></span></p><p class="MsoNormal"><u><span lang="EN-US">Golongan
Kawin (K)<o:p></o:p></span></u></p><p class="MsoListParagraphCxSpFirst" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l3 level2 lfo5"><!--[if !supportLists]--><span lang="EN-US">a.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">K/0 (tanpa tanggungan): Rp58.500.000<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0cm;mso-add-space:
auto;text-indent:-14.15pt;mso-list:l3 level2 lfo5"><!--[if !supportLists]--><span lang="EN-US">b.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">K/1 (1 tanggungan): Rp63.000.000<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0cm;mso-add-space:
auto;text-indent:-14.15pt;mso-list:l3 level2 lfo5"><!--[if !supportLists]--><span lang="EN-US">c.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">K/2 (2 tanggungan): Rp67.000.000<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l3 level2 lfo5"><!--[if !supportLists]--><span lang="EN-US">d.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">K/3 (3 tanggungan): Rp72.000.000<o:p></o:p></span></p><p class="MsoNormal"><u><span lang="EN-US">Golongan
Kawin = Istri (KI)<o:p></o:p></span></u></p><p class="MsoListParagraphCxSpFirst" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l10 level2 lfo6"><!--[if !supportLists]--><span lang="EN-US">a.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">KI/0 (tanpa tanggungan):
Rp112.500.000<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0cm;mso-add-space:
auto;text-indent:-14.15pt;mso-list:l10 level2 lfo6"><!--[if !supportLists]--><span lang="EN-US">b.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">KI/1 (1 tanggungan): Rp117.000.000<o:p></o:p></span></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:1.0cm;mso-add-space:
auto;text-indent:-14.15pt;mso-list:l10 level2 lfo6"><!--[if !supportLists]--><span lang="EN-US">c.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">KI/2 (2 tanggungan): Rp121.500.000<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l10 level2 lfo6"><!--[if !supportLists]--><span lang="EN-US">d.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">KI/3 (3 tanggungan): Rp126.000.000<o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US">Untuk
perhitungan PTKP berdasarkan UU PPh dan UU HPP yaitu sebagai berikut:<o:p></o:p></span></p><p class="MsoNormal"><u><span lang="EN-US">Lapisan
I<o:p></o:p></span></u></p><p class="MsoListParagraphCxSpFirst" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l4 level2 lfo7"><!--[if !supportLists]--><span lang="EN-US">a.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">UU PPh: PKP 0-Rp50 juta dikenakan
tarif 5%<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l4 level2 lfo7"><!--[if !supportLists]--><span lang="EN-US">b.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">UU HPP: PKP 0-Rp60 juta dikenakan
tarif 5%<o:p></o:p></span></p><p class="MsoNormal"><u><span lang="EN-US">Lapisan
II<o:p></o:p></span></u></p><p class="MsoListParagraphCxSpFirst" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l5 level2 lfo8"><!--[if !supportLists]--><span lang="EN-US">a.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">UU PPh: PKP Rp50 juta-Rp250 juta
dikenakan tarif 15%<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l5 level2 lfo8"><!--[if !supportLists]--><span lang="EN-US">b.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">UU HPP: PKP Rp60 juta-Rp250 juta
dikenakan tarif 15%<o:p></o:p></span></p><p class="MsoNormal"><u><span lang="EN-US">Lapisan
III<o:p></o:p></span></u></p><p class="MsoListParagraphCxSpFirst" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l6 level2 lfo9"><!--[if !supportLists]--><span lang="EN-US">a.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">UU PPh: PKP Rp250 juta-Rp500 juta
dikenakan tarif 25%<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l6 level2 lfo9"><!--[if !supportLists]--><span lang="EN-US">b.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">UU HPP: PKP Rp250 juta-Rp500 juta
dikenakan tarif 25%<o:p></o:p></span></p><p class="MsoNormal"><u><span lang="EN-US">Lapisan
IV<o:p></o:p></span></u></p><p class="MsoListParagraphCxSpFirst" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l8 level2 lfo10"><!--[if !supportLists]--><span lang="EN-US">a.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">UU PPh:PKP di atas Rp500 juta
dikenakan tarif 30%<o:p></o:p></span></p><p class="MsoListParagraphCxSpLast" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l8 level2 lfo10"><!--[if !supportLists]--><span lang="EN-US">b.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">UU HPP: PKP Rp500 juta-Rp5 miliar
dikenakan tarif 30%<o:p></o:p></span></p><p class="MsoNormal"><u><span lang="EN-US">Lapisan
V<o:p></o:p></span></u></p><p class="MsoListParagraph" style="margin-left:1.0cm;mso-add-space:auto;
text-indent:-14.15pt;mso-list:l7 level2 lfo11"><!--[if !supportLists]--><span lang="EN-US">a.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: " times="" new="" roman";"=""> </span></span><!--[endif]--><span lang="EN-US">UU HPP: PKP di atas Rp5 miliar
dikenakan tarif 35%<o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US">Sahabat,
kini menunaikan kewajiban zakat dan pajak menjadi lebih mudah. Segera hitung
harta yang dimiliki, tunaikan zakatnya, dan laporkan pajaknya. <b>(berbagai
sumber)</b><o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US"> </span></p><p class="MsoNormal"><span lang="EN-US"> </span></p><h2><span lang="IN">Zakat Mudah di YDSF<o:p></o:p></span></h2><p><a href="../../../programdonasi/zakat-maal"><img src="../../../assets/media/2020/03/31/1223/1-ayodonasi.png" width="164" height="58"></a></p><p class="MsoNormal"><br></p><p class="MsoNormal"><span lang="IN"> </span></p><h2><span lang="IN">Artikel Terkait:<o:p></o:p></span></h2><pre style="margin-top:12.0pt"><span lang="IN"><a href="https://ydsf.org/berita/pesan-rasulullah-saw-untuk-umat-muslim-jelang-akhir-zaman-ydsf-qxoKYld.html"><span lang="EN-US">Pesan Rasulullah Saw. Untuk Umat Muslim Jelang Akhir Zaman | YDSF</span></a></span></pre><pre style="margin-top:12.0pt"><span lang="IN"><a href="https://ydsf.org/berita/zakat-dan-pajak-ydsf-9sJrERY.html"><span lang="EN-US">ZAKAT DAN PAJAK | YDSF</span></a></span></pre><pre style="margin-top:12.0pt"><span lang="IN"><a href="https://ydsf.org/berita/mendahulukan-qada-puasa-lalu-puasa-syawal-ydsf-K1L0.html"><span lang="EN-US" style="mso-bidi-font-size:12.0pt;line-height:107%;mso-bidi-font-family:
Calibri;mso-bidi-theme-font:minor-latin;mso-ansi-language:EN-US">Mendahulukan Qadha Puasa, Lalu Puasa Syawal </span><span style="mso-bidi-font-size:12.0pt;
line-height:107%;mso-bidi-font-family:Calibri;mso-bidi-theme-font:minor-latin">|</span><span lang="IT" style="mso-bidi-font-size:12.0pt;line-height:107%;mso-bidi-font-family:
Calibri;mso-bidi-theme-font:minor-latin;mso-ansi-language:IT"> YDSF</span></a></span></pre><pre style="margin-top:12.0pt"><span lang="IN"><a href="https://ydsf.org/berita/kejar-berkah-rutin-sedekah-ydsf-4vBynve.html"><span lang="EN-US">KEJAR BERKAH, RUTIN SEDEKAH | YDSF</span></a></span></pre><pre style="margin-top:12.0pt"><span lang="IN"><a href="https://ydsf.org/berita/garage-sale-sd-al-hikmah-tanamkan-rasa-empati-dan-jiwa-wirausaha-kepada-siswa-1mpz.html"><span lang="EN-US">Garage Sale, SD Al-Hikmah Tanamkan Rasa Empati dan Jiwa Wirausaha Kepada Siswa</span></a></span></pre><pre style="margin-top:12.0pt"><span lang="IN"><a href="https://ydsf.org/berita/perbedaan-zakat-infaq-sedekah-dan-wakaf-ydsf-J8YjduG.html"><span lang="EN-US">PERBEDAAN ZAKAT, INFAQ, SEDEKAH, DAN WAKAF | YDSF</span></a></span></pre><p class="MsoNormal"><span lang="EN-US"> </span></p><p>
</p><h2><span lang="EN-US">Paket Hangat untuk
Palestina</span></h2><center> <iframe class="instagram-media instagram-media-rendered" id="instagram-embed-0" src="https://www.instagram.com/p/C1qOvZ_LcTC/embed/?cr=1&v=14&wp=540&rd=https%3A%2F%2Fwww.ydsf.org&rp=%2Fadmin%2Fcontent%2Fberita%2Fedit%2F1281#%7B%22ci%22%3A0%2C%22os%22%3A304.8999999994412%2C%22ls%22%3A258.79999999981374%2C%22le%22%3A260%7D" allowtransparency="true" allowfullscreen="true" frameborder="0" height="881" data-instgrm-payload-id="instagram-media-payload-0" scrolling="no" style="background: white; max-width: 540px; width: calc(100% - 2px); border-radius: 3px; border: 1px solid rgb(219, 219, 219); box-shadow: none; display: block; margin: 0px 0px 12px; min-width: 326px; padding: 0px;"></iframe> <script async="" src="//www.instagram.com/embed.js"></script></center><p><span lang="EN-US"><o:p><br></o:p></span></p><pre><span lang="EN-US"><o:p><br></o:p></span></pre>
Program
Zakat Pengurang Pajak | YDSF
5 Februari 2024•197 min baca•Admin
Dukung Program Ini
Mari bersama-sama membantu program ini untuk mencapai tujuannya dan memberikan dampak positif bagi masyarakat