7/26/2019 Rumus Excel PPh 21

1/3

RUMUS PPH PAS

IF TANPA IF

0-50JUTA- - - -

25,000,000 1,250,000 1,250,000 1,250,000

50,000,000 2,500,000 2,500,000 2,500,000

>50JUTA - 250JUTA

60,000,000 4,000,000 4,000,000 4,000,000

200,000,000 25,000,000 25,000,000 25,000,000

250,000,000 32,500,000 32,500,000 32,500,000

>250JUTA-500JUTA300,000,000 45,000,000 45,000,000 45,000,000

400,000,000 70,000,000 70,000,000 70,000,000

500,000,000 95,000,000 95,000,000 95,000,000

>500JUTA

550,000,000 110,000,000 110,000,000 110,000,000

750,000,000 170,000,000 170,000,000 170,000,000

1,500,000,000 395,000,000 395,000,000 395,000,000

PERHATIAN:

>

>

Pen!"#$%"nKen"P"&"'

MIN (SUMPRO)UCT

Pastikan nominal Penghasilan ena Pa!ak s"#ah #i$"latha&"s #i"$ah(

Pastikan nominal Penghasilan ena Pa!ak selal" $e&nilainegati) mas"k 'a#a 'engo'e&asian &"m"s(

7/26/2019 Rumus Excel PPh 21

2/3

L 21 BY EXCELKU.COMSIMULASI

MIN ( MAX MIN MAX1

- - - -

1,250,000 1,250,000 1,250,000 1,250,000

2,500,000 2,500,000 2,500,000 2,500,000

4,000,000 4,000,000 4,000,000 4,000,000

25,000,000 25,000,000 25,000,000 25,000,000

32,500,000 32,500,000 32,500,000 32,500,000

45,000,000 45,000,000 45,000,000 45,000,000

70,000,000 70,000,000 70,000,000 70,000,000

95,000,000 95,000,000 95,000,000 95,000,000

110,000,000 110,000,000 110,000,000 110,000,000

170,000,000 170,000,000 170,000,000 170,000,000

395,000,000 395,000,000 395,000,000 395,000,000

IN)EX (MATCH

an ke $a%ah #alam &i$"an &"'iah 'en"h ata" &"m"s

'ositi) ata" &"m"s ha&"s #i"$ah "nt"k men*egah nilai

7/26/2019 Rumus Excel PPh 21

3/3

MAX2

-

1,250,000

2,500,000

4,000,000

25,000,000

32,500,000

45,000,000

70,000,000

95,000,000

110,000,000

170,000,000

395,000,000