https://www.willfitness.id/assets/Tax-ZyCDgyri.js

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Pajak dihitung simpel tanpa dikurangi PTKP/Biaya Jabatan terlebih dahulu."]}),e.jsx("div",{className:"bg-zinc-950/50 p-2.5 rounded border border-zinc-800/50 font-mono text-[10px] text-zinc-400 mb-2",children:"PPh 21 = Bruto Sebulan x Tarif TER (Kategori A/B/C)"}),e.jsxs("p",{className:"leading-relaxed text-[11px] text-zinc-500",children:[e.jsx("span",{className:"text-zinc-400 font-medium",children:"Catatan Bruto:"})," Termasuk Gaji, Tunjangan, Lembur, Bonus, dan ",e.jsx("strong",{children:"Premi BPJS (JKK, JKM, Kes)"})," yang dibayar perusahaan."]}),e.jsxs("p",{className:"leading-relaxed mt-1 text-[11px] text-zinc-500",children:[e.jsx("strong",{children:"Dasar Hukum:"})," PP 58/2023 & PMK 168/2023."]})]}),e.jsxs("div",{className:"border-t border-zinc-800/50 pt-3",children:[e.jsx("h4",{className:"font-semibold text-emerald-400 mb-1.5 text-sm",children:"2. 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1),". Menghitung ulang total pajak setahun (Tarif Pasal 17) dikurangi yang sudah dibayar Jan-Nov."]}),e.jsx("div",{className:"bg-zinc-950/50 p-2.5 rounded border border-zinc-800/50 font-mono text-[10px] text-zinc-400 mb-2",children:"PKP = Bruto Setahun - Biaya Jabatan - Iuran Pensiun/JHT - PTKP"}),e.jsxs("ul",{className:"list-disc pl-4 space-y-1 text-[11px] text-zinc-500",children:[e.jsxs("li",{children:[e.jsx("strong",{children:"Biaya Jabatan:"})," 5% dari Bruto (Max Rp 500rb/bulan atau Rp 6jt/tahun)."]}),e.jsxs("li",{children:[e.jsx("strong",{children:"Tarif Progresif (UU HPP):"})," 0-60jt (5%), 60-250jt (15%), 250-500jt (25%), 500jt-5M (30%), >5M (35%)."]})]})]}),e.jsxs("div",{className:"border-t border-zinc-800/50 pt-3",children:[e.jsx("h4",{className:"font-semibold text-emerald-400 mb-1.5 text-sm",children:"3. Komponen BPJS (Validasi 2024/2025)"}),e.jsxs("div",{className:"grid grid-cols-1 gap-2",children:[e.jsxs("div",{className:"bg-zinc-900/50 p-2 rounded border border-zinc-800/30",children:[e.jsx("p",{className:"font-medium text-zinc-300 mb-1",children:"Pengurang Gaji (Dibayar Karyawan)"}),e.jsxs("ul",{className:"list-disc pl-4 space-y-1 text-zinc-500 marker:text-emerald-500/50",children:[e.jsxs("li",{children:[e.jsx("strong",{children:"JHT (2%):"})," Dari Gaji Pokok + Tunjangan Tetap (Tanpa batas)."]}),e.jsxs("li",{children:[e.jsx("strong",{children:"JP (1%):"})," Max basis upah Rp 10.042.300/bulan."]}),e.jsxs("li",{children:[e.jsx("strong",{children:"Kesehatan (1%):"})," Max basis upah Rp 12.000.000/bulan."]})]})]}),e.jsxs("div",{className:"bg-zinc-900/50 p-2 rounded border border-zinc-800/30",children:[e.jsx("p",{className:"font-medium text-zinc-300 mb-1",children:"Penambah Bruto (Dibayar Perusahaan)"}),e.jsx("p",{className:"text-zinc-500",children:"Premi JKK (0.24%), JKM (0.3%), dan BPJS Kesehatan (4%) yang dibayar perusahaan dianggap sebagai penghasilan (menambah pajak)."})]})]}),e.jsx("p",{className:"mt-2 text-[11px] text-zinc-500 italic",children:"*Komisi/Bonus tidak dikenakan potongan BPJS, hanya PPh 21."})]}),e.jsxs("div",{className:"border-t border-zinc-800/50 pt-3",children:[e.jsx("h4",{className:"font-semibold text-emerald-400 mb-1.5 text-sm",children:"4. Logika Pembayaran (Split Payment) & Defisit"}),e.jsxs("p",{className:"leading-relaxed text-zinc-300",children:["Komisi dibayarkan penuh tanggal 15. Jika Gaji Akhir Bulan ",e.jsx("strong",{children:"tidak mencukupi"})," untuk membayar total Pajak & BPJS (Defisit), maka kekurangannya ",e.jsx("strong",{children:"otomatis dipotong dari Komisi"})," (Net Off)."]})]}),e.jsxs("div",{className:"border-t border-zinc-800/50 pt-3",children:[e.jsx("h4",{className:"font-semibold text-emerald-400 mb-1.5 text-sm",children:"5. Metode Pemotongan Pajak"}),e.jsxs("div",{className:"space-y-3",children:[e.jsxs("div",{children:[e.jsx("p",{className:"font-medium text-zinc-200 text-[11px] uppercase tracking-wider bg-zinc-800/50 px-2 py-0.5 rounded w-fit mb-1",children:"A. Gross (Beban Karyawan)"}),e.jsx("p",{className:"text-zinc-400",children:"Pajak memotong gaji. THP = Gaji - Pajak."})]}),e.jsxs("div",{children:[e.jsx("p",{className:"font-medium text-zinc-200 text-[11px] uppercase tracking-wider bg-zinc-800/50 px-2 py-0.5 rounded w-fit mb-1",children:"B. Net (Subsidi Perusahaan)"}),e.jsxs("p",{className:"text-zinc-400",children:["Karyawan terima gaji utuh. Perusahaan menanggung pajak. ",e.jsx("span",{className:"text-amber-500/80",children:"*Beresiko dianggap Natura (Non-Deductible) jika tidak di-gross up."})]})]}),e.jsxs("div",{children:[e.jsx("p",{className:"font-medium text-zinc-200 text-[11px] uppercase tracking-wider bg-zinc-800/50 px-2 py-0.5 rounded w-fit mb-1",children:"C. Gross Up (Tunjangan Pajak)"}),e.jsxs("p",{className:"text-zinc-400",children:["Perusahaan memberi ",e.jsx("strong",{children:"Tunjangan Pajak"})," sebesar nilai pajak. Gaji di-markup agar nilai bersihnya tetap utuh.",e.jsx("br",{}),e.jsx("span",{className:"text-emerald-500/80",children:"✔ Diakui sebagai Biaya Perusahaan (Deductible Expense)."})]})]})]})]})]})]})]})]})]})]}):e.jsxs("div",{className:"min-h-screen bg-black text-white flex flex-col items-center justify-center p-6",children:[e.jsx(q,{children:e.jsx("title",{children:"Akses Terbatas | WillFitness"})}),e.jsxs("div",{className:"w-full max-w-sm space-y-8",children:[e.jsxs("div",{className:"text-center space-y-2",children:[e.jsx("div",{className:"inline-flex items-center justify-center w-16 h-16 rounded-full bg-zinc-900 border border-zinc-800 mb

1-4",children:e.jsx(ce,{className:"w-8 h-8 text-emerald-500"})}),e.jsx("h1",{className:"text-2xl font-bold tracking-tight",children:"Kalkulator Internal"}),e.jsx("p",{className:"text-sm text-zinc-500",children:"Masukkan PIN akses untuk melanjutkan"})]}),e.jsxs("div",{className:"space-y-4",children:[e.jsx("div",{className:"flex justify-center gap-2 sm:gap-3",children:k.map((n,t)=>e.jsx("input",{id:`pin-${t}`,type:"text",inputMode:"numeric",maxLength:1,value:n,onChange:a=>te(t,a.target.value),onKeyDown:a=>ne(t,a),className:`w-10 h-12 sm:w-12 sm:h-14 text-center text-xl font-bold bg-zinc-900 border rounded-xl outline-none transition-all duration-200 
2                    ${I?"border-red-500/50 text-red-500 animate-pulse":"border-zinc-800 focus:border-emerald-500 focus:ring-1 focus:ring-emerald-500/50 text-white"}`},t))}),I&&e.jsx("p",{className:"text-center text-xs text-red-500 font-medium animate-in fade-in slide-in-from-top-1",children:"PIN salah, silakan coba lagi."})]}),e.jsx("button",{onClick:()=>s(-1),className:"w-full py-3 text-sm text-zinc-500 hover:text-white transition-colors",children:"Kembali ke Beranda"})]})]})}export{we as default};