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PTKP K/1 : (28.350.000)
PKP setahun : 103,650,000
Pembulatan : 103.650.000
PPh terutang
5%×50.000.000 = 2.500.000
15%x53.650.000 = 8,047,500
PPh terutang disetahunkan = 10.547.500
PPh terutang sebulan = 10.547.500:12= 878,958.33
Pembulatan PPh terutang sebulan : 879.000