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wajib pajak sendiri 15.840.000
pajak kawin 1.320.000
1 anak 1.320.000
____________ +
18.480.000
penghasilan setahun
12 x 5.750.000 69.000.000
ptkp 18.480.000
_________ -
50.250.000
pph setahun = 5% x 50.250.0000 = 2.526.000
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