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PTKP = RP 98.000.000-RP 24.300.00 = Rp 73.700.000
Tarif progresif:
5% x 50.000.000 = Rp 2.500.000
15% x 23.700.000 = Rp 3.555.000
Maka PPh 21 = Rp 6.055.000
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