Oracle 18c

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WITH tab( name, brut, maliyet, net ) AS
(
 SELECT 'BAZ UCRET'          , 16944.44, 16944.44, 16944.44 FROM DUAL UNION ALL
 SELECT 'MESAI'              ,        0,        0,        0 FROM DUAL UNION ALL
 SELECT 'SABIT PRIMLER'      ,  6452.46,  6452.46,  6452.46 FROM DUAL UNION ALL
 SELECT 'PERFORMANS PRIMI'   ,        0,        0,        0 FROM DUAL UNION ALL
 SELECT 'DIGER ODEMELER'     ,        0,        0,        0 FROM DUAL UNION ALL
 SELECT 'ISCI SGK ODEMESI'   ,     NULL,  3278.27,  3278.27 FROM DUAL UNION ALL
 SELECT 'ISVEREN SGK ODEMESI',     NULL,  4314.35,     NULL FROM DUAL
), t AS
(
SELECT *
  FROM tab  
UNPIVOT (deger FOR "Odeme Turu" IN ( brut, maliyet, net ))
)
SELECT * 
  FROM t
 PIVOT (MAX(deger) FOR name IN ('BAZ UCRET'           AS "Baz Ucret",
                                'MESAI'               AS "Mesai",
                                'SABIT PRIMLER'       AS "Sabit Primler", 
                                'PERFORMANS PRIMI'    AS "Performans Primi",
                                'DIGER ODEMELER'      AS "Diger Odemeler",
                                'ISCI SGK ODEMESI'    AS "Isci SGK Odemesi",
                                'ISVEREN SGK ODEMESI' AS "Isveren SGK Odemesi") )

Odeme Turu	Baz Ucret	Sabit Primler	Isci SGK Odemesi	Isveren SGK Odemesi
MALIYET	16944.44	6452.46	3278.27	4314.35
NET	16944.44	6452.46	3278.27	null
BRUT	16944.44	6452.46	null	null