ROMAN AND MRS ANASTASIA PROFIT ON 2023

For Invoice 1 (2023)

For Invoice 2 (2023)
TOTAL 2023 (Yearly Income for PT GPAM) ((A)

PTKP (B)
PKP C = (A-B)

Rate (Pasal 17 UU No 28 Tahun 2008)

Rp 0 - Rp 60,000,000
Rp 60,000,000 - Rp 250,000,000
Rp 250,000,000 - Rp 500,000,000
Rp 500,000,000 - Rp 5,000,000,000
> Rp 5,000,000,000

For Invoice (2024)

Using monthly rate (NPWP)

Calculation (50% income x Rate Pasal 17)
Rate
Rp 0 - Rp 60,000,000
Rp 60,000,000 - Rp 250,000,000
Rp 250,000,000 - Rp 500,000,000
Rp 500,000,000 - Rp 5,000,000,000
> Rp 5,000,000,000

Using monthly rate (NON NPWP)

Calculation (100% income x Rate Pasal 26)

Rate (20% Pasal 26)

IDR VALUE
16,386,320
13,710,400
30,096,720 60,000,000 EXAMPLE

58,500,000 58,500,000
- 1,500,000

5% 75,000
15%
25%
30%
35%
*So , if u got income Rp 60,000,000 for a year , than ur
ur take home pay for year its Rp 59,925,000

IDR VALUE
18,133,600

9,066,800
5% 453,340
15%
25%
30%
35%

*So , if u got income Rp 18,133,600 , than ur tax it's onl

ur take home pay in January is (Rp 17,680,260)

18,133,600

3,626,720

*So , if u got income Rp 18,133,600 , and doesn’t have

and take home pay for January (Rp 14,506,880)
for a year , than ur tax it's only Rp 75,000
25,000
, than ur tax it's only Rp 453,340.
7,680,260)

, and doesn’t have NPWP ur tax its 3,626,720

4,506,880)
 Penghasilan Penghasilan
Kategori TER (%) Kategori
Min Max Min
A - 5,400,000 0 B -
A 5,400,000 5,650,000 0.25 B 6,200,000
A 5,650,000 5,950,000 0.5 B 6,500,000
A 5,950,000 6,300,000 0.75 B 6,850,000
A 6,300,000 6,750,000 1 B 7,300,000
A 6,750,000 7,500,000 1.25 B 9,200,000
A 7,500,000 8,550,000 1.5 B 10,750,000
A 8,550,000 9,650,000 1.75 B 11,250,000
A 9,650,000 10,050,000 2 B 11,600,000
A 10,050,000 10,350,000 2.25 B 12,600,000
A 10,350,000 10,700,000 2.5 B 13,600,000
A 10,700,000 11,050,000 3 B 14,950,000
A 11,050,000 11,600,000 3.5 B 16,400,000
A 11,600,000 12,500,000 4 B 18,450,000
A 12,500,000 13,750,000 5 B 21,850,000
A 13,750,000 15,100,000 6 B 26,000,000
A 15,100,000 16,950,000 7 B 27,700,000
A 16,950,000 19,750,000 8 B 29,350,000
A 19,750,000 24,150,000 9 B 31,450,000
A 24,150,000 26,450,000 10 B 33,950,000
A 26,450,000 28,000,000 11 B 37,100,000
A 28,000,000 30,050,000 12 B 41,100,000
A 30,050,000 32,400,000 13 B 45,800,000
A 32,400,000 35,400,000 14 B 49,500,000
A 35,400,000 39,100,000 15 B 53,800,000
A 39,100,000 43,850,000 16 B 58,500,000
A 43,850,000 47,800,000 17 B 64,000,000
A 47,800,000 51,400,000 18 B 71,000,000
A 51,400,000 56,300,000 19 B 80,000,000
A 56,300,000 56,300,000 20 B 93,000,000
A 56,300,000 62,200,000 21 B 109,000,000
A 62,200,000 77,500,000 22 B 129,000,000
A 77,500,000 89,000,000 23 B 163,000,000
A 89,000,000 103,000,000 24 B 211,000,000
A 103,000,000 125,000,000 25 B 374,000,000
A 125,000,000 157,000,000 26 B 459,000,000
A 157,000,000 206,000,000 27 B 555,000,000
A 206,000,000 337,000,000 28 B 704,000,000
A 337,000,000 454,000,000 29 B 957,000,000
A 454,000,000 550,000,000 30 B 1,405,000,000
A 550,000,000 695,000,000 31
A 695,000,000 910,000,000 32
A 910,000,000 1,400,000,000 33
A 1,400,000,000 34
Penghasilan Penghasilan
TER (%) Kategori TER (%)
Max Min Max
6,200,000 0 C 6,600,000 0
6,500,000 0.25 C 6,600,000 6,950,000 0.25
6,850,000 0.5 C 6,950,000 7,350,000 0.5
7,300,000 0.75 C 7,350,000 7,800,000 0.75
9,200,000 1 C 7,800,000 8,850,000 1
10,750,000 1.5 C 8,850,000 9,800,000 1.25
11,250,000 2 C 9,800,000 10,950,000 1.5
11,600,000 2.5 C 10,950,000 11,200,000 1.75
12,600,000 3 C 11,200,000 12,050,000 2
13,600,000 4 C 12,050,000 12,950,000 3
14,950,000 5 C 12,950,000 14,150,000 4
16,400,000 6 C 14,150,000 15,550,000 5
18,450,000 7 C 15,550,000 17,050,000 6
21,850,000 8 C 17,050,000 19,500,000 7
26,000,000 9 C 19,500,000 22,700,000 8
27,700,000 10 C 22,700,000 26,600,000 9
29,350,000 11 C 26,600,000 28,100,000 10
31,450,000 12 C 28,100,000 30,100,000 11
33,950,000 13 C 30,100,000 3,260,000 12
37,100,000 14 C 3,260,000 35,400,000 13
41,100,000 15 C 35,400,000 38,900,000 14
45,800,000 16 C 38,900,000 43,000,000 15
49,500,000 17 C 43,000,000 47,400,000 16
53,800,000 18 C 47,400,000 51,200,000 17
58,500,000 19 C 51,200,000 55,800,000 18
64,000,000 20 C 55,800,000 60,400,000 19
71,000,000 21 C 60,400,000 66,700,000 20
80,000,000 22 C 66,700,000 74,500,000 21
93,000,000 23 C 74,500,000 83,200,000 22
109,000,000 24 C 83,200,000 95,600,000 23
129,000,000 25 C 95,600,000 110,000,000 24
163,000,000 26 C 110,000,000 134,000,000 25
211,000,000 27 C 134,000,000 169,000,000 26
374,000,000 28 C 169,000,000 221,000,000 27
459,000,000 29 C 221,000,000 390,000,000 28
555,000,000 30 C 390,000,000 463,000,000 29
704,000,000 31 C 463,000,000 561,000,000 30
957,000,000 32 C 561,000,000 709,000,000 31
1,405,000,000 33 C 709,000,000 9,650,000 32
34 C 9,650,000 1,419,000,000 33
C 1,419,000,000 34
 Status Kategori
TK/0 A
TK/1 A
K/0 A
TK/2 B
TK/3 B
K/1 B
K/2 B
K/3 C