penghasilan bruto 50% peng kum tarif pasal 17 pph pasal 21 npwp

Jan Rp 100,000,000 Rp 50,000,000 Rp 50,000,000 5% Rp 2,500,000

Feb Rp 150,000,000 Rp 75,000,000 Rp 125,000,000 15%
Mar Rp 150,000,000 Rp 75,000,000 Rp 200,000,000 15%
Apr Rp 200,000,000 Rp 100,000,000 Rp 300,000,000 15%
May Rp 200,000,000 Rp 100,000,000 Rp 400,000,000 15%
Jun Rp 250,000,000 Rp 125,000,000 Rp 525,000,000 15%
Jul Rp 250,000,000 Rp 125,000,000 Rp 650,000,000 15%
Aug Rp 200,000,000 Rp 100,000,000 Rp 750,000,000 15%
Sep Rp 200,000,000 Rp 100,000,000 Rp 850,000,000 15%
Oct Rp 250,000,000 Rp 125,000,000 Rp 975,000,000 15%
Nov Rp 200,000,000 Rp 100,000,000 Rp 1,075,000,000 15%
Dec Rp 200,000,000 Rp 100,000,000 Rp 1,175,000,000 15%
pasal 21 npwp
 penghasilan bruto 50% peng kum tarif pasal pph pasal 21 npwp
Jan Rp 100,000,000 Rp 50,000,000 Rp 50,000,000 5% Rp 2,500,000
Feb Rp 150,000,000 Rp 10,000,000 Rp 60,000,000 5% Rp 500,000
Rp 65,000,000 Rp 125,000,000 15% Rp 9,750,000
Mar Rp 150,000,000 Rp 75,000,000 Rp 200,000,000 15% Rp 11,250,000
Apr Rp 200,000,000 Rp 100,000,000 Rp 300,000,000 15% Rp 15,000,000
May Rp 200,000,000 Rp 100,000,000 Rp 400,000,000 15% Rp 15,000,000
Jun Rp 250,000,000 Rp 125,000,000 Rp 525,000,000 15% Rp 18,750,000
Jul Rp 250,000,000 Rp 125,000,000 Rp 650,000,000 15% Rp 18,750,000
Aug Rp 200,000,000 Rp 100,000,000 Rp 750,000,000 15% Rp 15,000,000
Sep Rp 200,000,000 Rp 100,000,000 Rp 850,000,000 15% Rp 15,000,000
Oct Rp 250,000,000 Rp 125,000,000 Rp 975,000,000 15% Rp 18,750,000
Nov Rp 200,000,000 Rp 100,000,000 Rp 1,075,000,000 15% Rp 15,000,000
Dec Rp 200,000,000 Rp 100,000,000 Rp 1,175,000,000 15% Rp 15,000,000

Rp 2,350,000,000 Rp 1,175,000,000 Rp 170,250,000

pph pasal 21 non npwp
6% Rp 3,000,000
6% Rp 600,000
18% Rp 11,700,000
18% Rp 13,500,000
18% Rp 18,000,000
18% Rp 18,000,000
18% Rp 22,500,000
18% Rp 22,500,000
18% Rp 18,000,000
18% Rp 18,000,000
18% Rp 22,500,000
18% Rp 18,000,000
18% Rp 18,000,000

Rp 204,300,000