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penghslan prthun sblm pjak 12 x 80.000.000 = 960.000.000
PTKP:
> wjib pjakkk = 24.300.000
> wjib pjak kwn = 2.025.000
> ank ( 3 x 2.025.000 ) = 6.075.000
jumlah PTKP = 32.400.000
pkp = 927.600.000
pph 1 thun :
5 % x Rp 50.000.000 = Rp 2.500.000
15% x Rp 200.000.000 = Rp 30.000.000
25% x Rp 677.600.000 = Rp 169.400.000
jmlh pph per thun adlah 201.900.000
jdi pph 1 thun adah Rp.201.900.000,00