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Biaya Jabatan 5% * Rp. 60.000.000,- = Rp. 3.000.000,-
Gaji/tahun = Rp. 60.000.000 - Rp. 3.000.000,- = Rp. 57.000.000,-
PTKP
Wajib Pajak =Rp. 24.300.000,-
Tanggungan anak & istri =Rp. 2.025.000,- * 3 = Rp. 6.075.000,-
Gaji Bersih Rp. 57.000.000,- - (Rp. 24.300.000,- + Rp. 6.075.000,-)
= Rp. 57.000.000,- - Rp. 30.375.000,- = Rp. 26.625.000,-
PPh/tahun = 5% * Rp. 26.625.000,- = Rp. 1.331.250,-
PPh/ bulan = Rp. 1.331.250,- : 12 = Rp. 110.973,5