= Rp 9.600.000 - Rp 1.600.000
= Rp 8.000.000
= 11% × Rp 8.000.000
= Rp 880.000
= Rp 9.600.000 - Rp 880.000
= Rp 8.720.000
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PKP (Penghasilan Kena Pajak)
= Rp 9.600.000 - Rp 1.600.000
= Rp 8.000.000
Pajak Terutang
= 11% × Rp 8.000.000
= Rp 880.000
Penghasilan yang diterima
= Rp 9.600.000 - Rp 880.000
= Rp 8.720.000