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ptkp pribadi + ptkp anak*2 + ptkp istri = 24.300.000 + 2.025.000*2 + 2.025.000 = 28.375.000
pkp = 60.000.000 - 28.375.000 = 31.625.000
pph 1 thn = 5% * 31.625.000 = 1.581.250
pph 1 bln = 1.581.250:12 =131.770
maaf kalo salah. smg membantu... :)