Page 109 - Modul CA - Manajemen Perpajakan
P. 109
MANAJEMEN PERPAJAKAN
Kriteria PTKP TK/0, TK/1 & K/0.
No Lapisan Ponghasilan Bruto (RP) TER A
1 sampai dengan 5.400,000 0.00%
2 5.400.001 s.d. 5.650.000 0.25%
3 5.650.001 s.d. 5.950.000 0.50%
4 5.950.001 s.d. 6.300.000 0.75%
5 6.300.001 s.d. 6.750,000 1,00%
6 6.750.001 s.d. 7.500,000 1,25%
7 7.500,001 s.d. 8.550.000 1,50%
8 8.550.001 s.d. 9.650.000 1,75%
9 9.650.001 s.d. 10.050.000 2,00%
IAI WEB VERSION
10 10.050.001 s.d. 10.350.000 2,25%
11 10.350.001 s.d. 10.700.000 2,50%
12 10.700.001 s.d. 11.050.000 3,00%
13 11.050.001 s.d. 11.600.000 3,50%
14 11.600.001 s.d. 12.500.000 4,00%
15 12.500.001 s.d. 13.750.000 5,00%
16 13.750.001 s.d. 15.100.000 6,00%
17 15.100.001 s.d. 16.950.000 7,00%
18 16.950.001 s.d. 19.750,000 8,00%
19 19.750.001 s.d. 24.150.000 9,00%
20 24.1 50.001 s.d. 26.450.000 10,00%
21 26.450.001 s.d. 28.000.000 11,00%
22 28.000.001 s.d. 30.050.000 12,00%
No Lapisan Ponghasilan Bruto (RP) TER A
23 30.050.001 s.d. 32.400.000 13,00%
24 32.400.001 s.d. 35.400.000 14,00%
25 35.400.001 s.d. 39.100.000 15,00%
26 39.100.001 s.d. 43.850.000 16,00%
27 43.850.001 s.d. 47.800.000 17,00%
28 47.800.001 s.d. 51.400.000 18,00%
29 51.400.001 s.d. 56.300.000 19,00%
30 56.300.001 s.d. 62.200.000 20,00%
31 62.200.001 s.d. 68.600.000 21,00%
32 69.600.001 s.d. 77.500.000 22,00%
33 77.500.001 s.d. 89.000.000 23,00%
34 89.000.001 s.d. 103.000.000 24,00%
35 103.000.001 s.d. 125.000.000 25,00%
36 125.000.001 s.d. 157.000.000 26,00%
37 157.000.001 s.d. 206.000.000 27,00%
38 206.000.001 s.d. 337.000.000 28,00%
39 337.000.001 s.d. 454.000.000 29,00%
40 454.000.001 s.d. 550.000.000 30,00%
41 550.000.001 s.d. 695.000.000 31,00%
42 695.000.001 s.d. 910.000.000 32,00%
43 910.000.001 s.d. 1.400.000.000 33,00%
44 lebih s.d. 1.400.000.000 34,00%
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