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Penghasilan tidak kena pajak = 480.000
Pajak 10 % = 1/10 x 1.400.000,00 = Rp
140.000,00
Besar gaji yang diperoleh = (gaji sebulan -
pajak) + penghasilan non pajak
= (1.400.000 - 140.000) + 480.000
= Rp 1.740.000,00
penghasilan tidak kena pajak = 480.000
penghasilan kena pajak = 1.400.000 - 480.000 = 920.000
penghasilan kena pajak = 920.000 x 10% = 92.000
gaji yg di terima = gaji kotor - gaji kena pajak
= 1.400.000 - 92.000
= 1. 308.000