yaitu lapisan penghasilan kena pajak PKP hingga Rp50 juta tarifnya 5 persen, Rp50 juta hingga Rp250 juta sebesar 15 persen, Rp250 juta hingga Rp500 juta sebesar 25 persen, dan di atas Rp500 juta sebesar 30 persen.
The taxable income of up to Rp50 million is subject to a 5-percent tariff, Rp50 million to Rp250 million a 15-percent tariff, Rp250 million to Rp500 million a 25-percent tariff and more than Rp500 million a 30-percent tariff.