Penghasilan Kena Pajak

Perhitungan secara manual:

Range Rate PKP
0-50 juta 5% 50,000,000
50-250 juta 15% 200,000,000
250-500 juta 25% 250,000,000
>500 juta 30% 500,000,000

Total 1,000,000,000

Perhitungan dengan rumus (9 cara) :

Cara Rumus
=((C5<=50000000)*(C5*5%))+
(((C5>50000000)*(C5<=250000000))*(2500000+((C5-50000000)*15%)))
+(((C5>250000000)*(C5<=500000000))*(32500000+((C5-
1 250000000)*25%)))+((C5>500000000)*(95000000+((C5-
500000000)*30%)))

=IF(C5<=50000000,C5*5%,IF(C5<=250000000,2500000+((C5-
2 50000000)*15%),IF(C5<=500000000,32500000+((C5-
250000000)*25%),95000000+((C5-500000000)*30%))))

=(MIN(50000000,C5)*5%)+SUMPRODUCT(--
3 (C5>{50000000;250000000;500000000}), C5-
{50000000;250000000;500000000},{15;10;5}%)

=INDEX(({5;15;25;30}%*C5)-{0;5000000;30000000;55000000},
4
MATCH(1,1/(C5>={0;50000000;250000000;500000000})))

=(MIN(MAX(0,C5),50000000)*5%)+(MIN(MAX(0,C5-
5 50000000),200000000)*15%)+(MIN(MAX(0,C5-
250000000),250000000)*25%)+(MAX(0,C5-500000000)*30%)
=((C5*30%)-(MIN(C5,500000000)*5%)-(MIN(C5,250000000)*10%)-
6
(MIN(C5,50000000)*10%))

=(MAX(0,C5)*5%)+(MAX(0,C5-50000000)*10%)+(MAX(0,C5-
7
250000000)*10%)
8 =MAX(({5;15;25;30}%*C5)-{0;5000000;30000000;55000000})
9 =IF(C5>500000000;C5*30%-55000000;IF(C5>250000000;C5*25%-
30000000;IF(C5>50000000;C5*15%-5000000;C5*5%))
 1,000,000,000

PPh 21
2,500,000
30,000,000
62,500,000
150,000,000

245,000,000

Hasil Perhitungan Catatan

245,000,000

245,000,000

245,000,000

245,000,000

245,000,000

245,000,000

220,000,000

245,000,000 Rumus dengan array. Tekan Ctrl + Shift + Enter saat input rumus
245,000,000
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