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3 bulan 10 jt, jadi 1 thn 40 jt
ptkp : 24.300.000
4 tanggungan : 4 x 2.025.000 = 8.100.000
24.300.000 + 8.100.000 = 32.400.000
PKP: 40.000.000 - 32.400.000 = 7.600.000
5/100 x 7.600.000 = Rp 380.000
dihitung satu tingkat karena PKP (penghasilan kena pajak) nya kurang dari 25 jt