sesuai PER-31/PJ/2012
Perhitungan Perhitungan
Penghasilan Bruto 135,000,000 Penghasilan Bruto 120,000,000
Biaya Jabatan Biaya Jabatan
5% atau max 6jt 6,000,000 5% atau max 6jt 6,000,000
Penghasilan Netto 129,000,000 Penghasilan Netto 114,000,000
PTKP 30,375,000 PTKP 30,375,000
PKP 98,625,000 PKP 83,625,000
PPh Terutang PPh Terutang
5% x 50,000,000 2,500,000 5% x 50,000,000 2,500,000
### x 48,625,000 7,293,750 15% x 33,625,000 5,043,750
### x - - 25% x - -
### x - - 30% x - -
(a) 9,793,750 (b) 7,543,750