Page 110 - Modul CA - Manajemen Perpajakan

BAB 7: MANAJEMEN PAJAK ATAS PPh POTPUT/WITHHOLDING TAX

• Kategori B
Kriteria PTKP TK/2, TK/3, K/1 & K/2

No Lapisan Ponghasilan Bruto (RP) TER B
1 sampai dengan 6.200.000 0,00%
2 6.200.001 s.d. 6.500.000 0,25%
3 6.500.001 s.d. 6.850.000 0,50%
4 6.850.001 s.d. 7.300.000 0,75%
5 7.300.001 s.d. 9.200.000 1,00%
6 9.200.001 s.d. 10.750.000 1,50%
7 10.750.001 s.d. 11.250.000 2,00%
8 11.250.001 s.d. 11.600.000 2,50%
9 11.600.001 s.d. 12.600.000 3,00%
10 12.600.001 s.d. 13.600.000 4,00%
11 13.600.001 s.d. 14.950.000 5,00%
12 14.950.001 s.d. 16.400.000 6,00%
13 16.400.001 s.d. 18.450.000 7,00%
14 18.450.001 s.d. 21.850.000 8,00%
15 21.850.001 s.d. 26.000.000 9,00%
16 26.000.001 s.d. 27.700.000 10,00%
s.d.
29.350.000
17 27.700.001 s.d.VERSION
11,00%
18 29.350.001 s.d. 31.450.000 12,00%
19 31.450.001 s.d. 33.950.000 13,00%
20 33.950.001 s.d. 37.100.000 14,00%
IAI WEB

No Lapisan Ponghasilan Bruto (RP) TER B
21 37.100.0001 s.d. 41.100.000 15,00%
22 41.100.001 45.800.000 16,00%
23 45.800.001 s.d. 49.500.000 17,00%
24 49.500.001 s.d. 53.800.000 18,00%
25 53.800.001 s.d. 58.500.000 19,00%
26 58.500.001 s.d. 64.000.000 20,00%
27 64.000.001 s.d. 71.000.000 21,00%
28 71.000.001 s.d. 80.000.000 22,00%
29 80.000.001 s.d. 93.000.000 23,00%
30 93.000.001 s.d. 109.000.000 24,00%
31 109.000.001 s.d. 129.000.000 25,00%
32 129.000.001 s.d. 163.000.000 26,00%
33 163.000.001 s.d. 211.000.000 27,00%
34 211.000.001 s.d. 374.000.000 28,00%
35 374.000.001 s.d. 459.000.000 29,00%
36 459.000.001 s.d. 555.000.000 30,00%
37 555.000.001 s.d. 704.000.000 31,00%
38 704.000.001 s.d. 957.000.000 32,00%
39 957.000.001 s.d. 1.405.000.000 33,00%
40 lebih s.d. 1.405.000.000 34,00%

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