Contents of this article are applicable to the following users
Tier: NA
Product: PayrollAny
Platform: Web
Access Level: Owner
This guide will cover the following:
PPh21 Calculations
Monthly Effective Tax Rate (TER Bulanan)
The Monthly Effective Tax Rate (TER) is a simplified method for calculating PPh21 (Income Tax Article 21) for certain taxpayers. TER rates are applicable to:
Permanent and Contract Employee
from January to November of the tax year (except resigned month)Freelancer
The total monthly gross income is calculated from the salary, overtime, etc., and the BPJS components, if any.
Total Monthly Gross Income = Sum of taxable gross income + BPJS paid by Employer* - BPJS paid by Employee**
*) BPJS paid by Employer includes: BPJS Kesehatan, JKK, JKM
**) BPJS paid by Employee includes: Iuran Pensiun (IP), Jaminan Pensiun (JP), JHT/THT
TER Rates for Category A
Category A applies to individual taxpayers with the following statuses:
Unmarried with no dependents (TK/0)
Unmarried with one dependent (TK/1)
Married with no dependents (K/0)
Below is a detailed breakdown of the TER rates for Category A taxpayers:
Monthly Gross Income (IDR) | Tax Rate (%) |
Up to Rp5,400,000 | 0% |
Above Rp5,400,000 – Rp5,650,000 | 0.25% |
Above Rp5,650,000 – Rp5,950,000 | 0.5% |
Above Rp5,950,000 – Rp6,300,000 | 0.75% |
Above Rp6,300,000 – Rp6,750,000 | 1% |
Above Rp6,750,000 – Rp7,500,000 | 1.25% |
Above Rp7,500,000 – Rp8,550,000 | 1.5% |
Above Rp8,550,000 – Rp9,650,000 | 1.75% |
Above Rp9,650,000 – Rp10,050,000 | 2% |
Above Rp10,050,000 – Rp10,350,000 | 2.25% |
Above Rp10,350,000 – Rp10,700,000 | 2.5% |
Above Rp10,700,000 – Rp11,050,000 | 3% |
Above Rp11,050,000 – Rp11,600,000 | 3.5% |
Above Rp11,600,000 – Rp12,500,000 | 4% |
Above Rp12,500,000 – Rp13,750,000 | 5% |
Above Rp13,750,000 – Rp15,100,000 | 6% |
Above Rp15,100,000 – Rp16,950,000 | 7% |
Above Rp16,950,000 – Rp19,750,000 | 8% |
Above Rp19,750,000 – Rp24,150,000 | 9% |
Above Rp24,150,000 – Rp26,450,000 | 10% |
Above Rp26,450,000 – Rp28,000,000 | 11% |
Above Rp28,000,000 – Rp30,050,000 | 12% |
Above Rp30,050,000 – Rp32,400,000 | 13% |
Above Rp32,400,000 – Rp35,400,000 | 14% |
Above Rp35,400,000 – Rp39,100,000 | 15% |
Above Rp39,100,000 – Rp43,850,000 | 16% |
Above Rp43,850,000 – Rp47,800,000 | 17% |
Above Rp47,800,000 – Rp51,400,000 | 18% |
Above Rp51,400,000 – Rp56,300,000 | 19% |
Above Rp56,300,000 – Rp62,200,000 | 20% |
Above Rp62,200,000 – Rp68,600,000 | 21% |
Above Rp68,600,000 – Rp77,500,000 | 22% |
Above Rp77,500,000 – Rp89,000,000 | 23% |
Above Rp89,000,000 – Rp103,000,000 | 24% |
Above Rp103,000,000 – Rp125,000,000 | 25% |
Above Rp125,000,000 – Rp157,000,000 | 26% |
Above Rp157,000,000 – Rp206,000,000 | 27% |
Above Rp206,000,000 – Rp337,000,000 | 28% |
Above Rp337,000,000 – Rp454,000,000 | 29% |
Above Rp454,000,000 – Rp550,000,000 | 30% |
Above Rp550,000,000 – Rp695,000,000 | 31% |
Above Rp695,000,000 – Rp910,000,000 | 32% |
Above Rp910,000,000 – Rp1,400,000,000 | 33% |
Above Rp1,400,000,000 | 34% |
TER Rates for Category B
Category B applies to individual taxpayers with the following statuses:
Unmarried with two dependents (TK/2)
Unmarried with three dependents (TK/3)
Married with one dependent (K/1)
Married with two dependents (K/2)
Below is a detailed breakdown of the TER rates for Category B taxpayers:
Monthly Gross Income (IDR) | Tax Rate (%) |
Up to Rp6,200,000 | 0% |
Above Rp6,200,000 – Rp6,500,000 | 0.25% |
Above Rp6,500,000 – Rp6,850,000 | 0.5% |
Above Rp6,850,000 – Rp7,300,000 | 0.75% |
Above Rp7,300,000 – Rp9,200,000 | 1% |
Above Rp9,200,000 – Rp10,750,000 | 1.5% |
Above Rp10,750,000 – Rp11,250,000 | 2% |
Above Rp11,250,000 – Rp11,600,000 | 2.5% |
Above Rp11,600,000 – Rp12,600,000 | 3% |
Above Rp12,600,000 – Rp13,600,000 | 4% |
Above Rp13,600,000 – Rp14,950,000 | 5% |
Above Rp14,950,000 – Rp16,400,000 | 6% |
Above Rp16,400,000 – Rp18,450,000 | 7% |
Above Rp18,450,000 – Rp21,850,000 | 8% |
Above Rp21,850,000 – Rp26,000,000 | 9% |
Above Rp26,000,000 – Rp27,700,000 | 10% |
Above Rp27,700,000 – Rp29,350,000 | 11% |
Above Rp29,350,000 – Rp31,450,000 | 12% |
Above Rp31,450,000 – Rp33,950,000 | 13% |
Above Rp33,950,000 – Rp37,100,000 | 14% |
Above Rp37,100,000 – Rp41,100,000 | 15% |
Above Rp41,100,000 – Rp45,800,000 | 16% |
Above Rp45,800,000 – Rp49,500,000 | 17% |
Above Rp49,500,000 – Rp53,800,000 | 18% |
Above Rp53,800,000 – Rp58,500,000 | 19% |
Above Rp58,500,000 – Rp64,000,000 | 20% |
Above Rp64,000,000 – Rp71,000,000 | 21% |
Above Rp71,000,000 – Rp80,000,000 | 22% |
Above Rp80,000,000 – Rp93,000,000 | 23% |
Above Rp93,000,000 – Rp109,000,000 | 24% |
Above Rp109,000,000 – Rp129,000,000 | 25% |
Above Rp129,000,000 – Rp163,000,000 | 26% |
Above Rp163,000,000 – Rp211,000,000 | 27% |
Above Rp211,000,000 – Rp374,000,000 | 28% |
Above Rp374,000,000 – Rp459,000,000 | 29% |
Above Rp459,000,000 – Rp555,000,000 | 30% |
Above Rp555,000,000 – Rp704,000,000 | 31% |
Above Rp704,000,000 – Rp957,000,000 | 32% |
Above Rp957,000,000 – Rp1,405,000,000 | 33% |
Above Rp1,405,000,000 | 34% |
TER Rates for Category C
Category C applies to individual taxpayers with the following statuses:
Married with three dependents (K/3)
Below is a detailed breakdown of the TER rates for Category C taxpayers:
Monthly Gross Income (IDR) | Tax Rate (%) |
Up to Rp6,600,000 | 0% |
Above Rp6,600,000 – Rp6,950,000 | 0.25% |
Above Rp6,950,000 – Rp7,350,000 | 0.5% |
Above Rp7,350,000 – Rp7,800,000 | 0.75% |
Above Rp7,800,000 – Rp8,850,000 | 1% |
Above Rp8,850,000 – Rp9,800,000 | 1.25% |
Above Rp9,800,000 – Rp10,950,000 | 1.5% |
Above Rp10,950,000 – Rp11,200,000 | 1.75% |
Above Rp11,200,000 – Rp12,050,000 | 2% |
Above Rp12,050,000 – Rp12,950,000 | 3% |
Above Rp12,950,000 – Rp14,150,000 | 4% |
Above Rp14,150,000 – Rp15,550,000 | 5% |
Above Rp15,550,000 – Rp17,050,000 | 6% |
Above Rp17,050,000 – Rp19,500,000 | 7% |
Above Rp19,500,000 – Rp22,700,000 | 8% |
Above Rp22,700,000 – Rp26,600,000 | 9% |
Above Rp26,600,000 – Rp28,100,000 | 10% |
Above Rp28,100,000 – Rp30,100,000 | 11% |
Above Rp30,100,000 – Rp32,600,000 | 12% |
Above Rp32,600,000 – Rp35,400,000 | 13% |
Above Rp35,400,000 – Rp38,900,000 | 14% |
Above Rp38,900,000 – Rp43,000,000 | 15% |
Above Rp43,000,000 – Rp47,400,000 | 16% |
Above Rp47,400,000 – Rp51,200,000 | 17% |
Above Rp51,200,000 – Rp55,800,000 | 18% |
Above Rp55,800,000 – Rp60,400,000 | 19% |
Above Rp60,400,000 – Rp66,700,000 | 20% |
Above Rp66,700,000 – Rp74,500,000 | 21% |
Above Rp74,500,000 – Rp83,200,000 | 22% |
Above Rp83,200,000 – Rp95,600,000 | 23% |
Above Rp95,600,000 – Rp110,000,000 | 24% |
Above Rp110,000,000 – Rp134,000,000 | 25% |
Above Rp134,000,000 – Rp169,000,000 | 26% |
Above Rp169,000,000 – Rp221,000,000 | 27% |
Above Rp221,000,000 – Rp390,000,000 | 28% |
Above Rp390,000,000 – Rp463,000,000 | 29% |
Above Rp463,000,000 – Rp561,000,000 | 30% |
Above Rp561,000,000 – Rp709,000,000 | 31% |
Above Rp709,000,000 – Rp965,000,000 | 32% |
Above Rp965,000,000 – Rp1,419,000,000 | 33% |
Above Rp1,419,000,000 | 34% |
Annual Taxable Income (PKP setahun)
The Annual Taxable Income (Penghasilan Kena Pajak Setahun or PKP) is the total income subject to tax after deducting allowable expenses, non-taxable income, and tax allowances. PKP is used to calculate the annual income tax liability, especially for the final tax period. The Annual Taxable Income calculation is applicable to:
Permanent and Contract Employee in December of the tax year.
Permanent and Contract Employee in the resigned month.
Steps to Calculate PKP Setahun
1) Determine Annual Gross Income:
Sum up the employee's monthly gross income (Ph. Bruto) for the entire year.
Annualized gross = Beginning Netto* + Sum of taxable gross income**
*) Beginning Netto is the PKP (taxable income) of the previous employment period.The initial net income of an employee at the start of a payroll period, before any additional earnings (e.g., overtime, bonuses) or deductions (e.g., unpaid leave, lateness penalties) are applied.
**) Sum of taxable gross income is The total taxable income of an employee, including all earnings subject to tax, such as: Basic Salary, Overtime, Additional Allowances, Unpaid Leave Deduction, Lateness Deduction, etc.
2) Deduct Non-Taxable Income (PTKP):
Subtract the Non-Taxable Income (Penghasilan Tidak Kena Pajak or PTKP) based on the taxpayer's category.
PTKP Status | PTKP Values |
TK/0 | Rp 54,000,000 |
TK/1 | Rp 58,500,000 |
TK/2 | Rp 63,000,000 |
TK/3 | Rp 67,500,000 |
K/0 | Rp 58,500,000 |
K/1 | Rp 63,000,000 |
K/2 | Rp 67,500,000 |
K/3 | Rp 72,000,000 |
K/I/0 | Rp 112,500,000 |
K/I/1 | Rp 117,000,000 |
K/I/2 | Rp 121,500,000 |
K/I/3 | Rp 126,000,000 |
3) Deduct Position Allowance (Biaya Jabatan) when applicable:
For Permanent / Contract Employees, an additional position allowance deduction is allowed from the gross income to determine the taxable income.
It is calculated as 5% of the gross income.
With a limit of Rp6,000,000 per year or Rp500,000 per month.
4) Calculate Taxable Income (PKP):
PKP = Annualized Gross – PTKP – Position Allowance + BPJS paid by Employer* - BPJS paid by Employee**
*) BPJS paid by Employer includes: BPJS Kesehatan, JKK, JKM
**) BPJS paid by Employee includes: Iuran Pensiun (IP), Jaminan Pensiun (JP), JHT/THT
5) Apply Progressive Tax Rates:
Use the progressive tax rates under Article 17 of the Income Tax Law to calculate the annual tax liability.
Annual Taxable Income (PKP) (IDR) | Tax Rate (%) |
Up to Rp60,000,000 | 5% |
Above Rp60,000,000 – Rp250,000,000 | 15% |
Above Rp250,000,000 – Rp500,000,000 | 25% |
Above Rp500,000,000 – Rp5,000,000,000 | 30% |
Above Rp5,000,000,000 | 35% |
Example: PKP = 75,000,000
1st layer: 60,000,000 x 5%
2nd layer: (75,000,000 - 60,000,000) x 15%
6) Calculate Tax Liability of the month
Remaining PPh = Annualised PPh - PPh paid for the whole year - PPh21 paid
Tax without NPWP (Nomor Pokok Wajib Pajak)
If you don't specify NPWP in the employee details. The individuals are subject to a 20% higher tax rate than the standard rates.
Gross-up Tax Calculation
The gross-up concept is used in PPh21 calculations when an employer agrees to cover the employee's income tax liability. In such cases, the employer pays the tax on behalf of the employee, and the employee's income is "grossed up" to reflect the total amount before tax. The grossed-up amount ensures that the employee receives the net income they are entitled to after taxes.
TER with Gross-up
Formula of gross-up calculation:
PPh21 Allowance / Deduction = (Gross Income x Tax Rate) / (100 - Tax Rate)
Example:
An employee under Category A (TER A) and his gross income in January 2024 is Rp10,000,000. Referring to the TER A table, the corresponding tax rate is 2%.
PPh21 Allowance / Deduction = (10,000,000 x 2) / (100 - 2)= 10,000,000 x 2/98= 204,082To verify the calculation.
The grossed-up income become
Rp10,000,000 + Rp204,082 = Rp10,204,082
PPh21 Deduction = Rp10,204,082 x 2% = Rp204,082
Income after tax deduction = Rp10,204,082 - Rp204,082 = Rp10,000,000
Annualized with Gross-up
For the progressive tax rates, use the following rates and calculation mechanism to calculate the annual tax liability:
Annual Taxable Income (PKP) (IDR) | Tax Rate (%) | Calculation Mechanism |
Up to Rp57,000,000 | 5% | PKP x 5/95 |
Above Rp57,000,000 – Rp218,500,000 | 15% | (PKP - 57,000,000) x 15/85 |
Above Rp218,500,000 – Rp406,000,000 | 25% | (PKP - 218,500,000) x 25/75 |
Above Rp406,000,000 – Rp3,556,000,000 | 30% | (PKP - 406,000,000) x 30/70 |
Above Rp3,556,000,000 | 35% | (PKP - 3,556,000,000) x 35/65 |
Example:
An employee has a monthly gross of Rp30,000,000. PTKP status is TK/0 and using gross-up.
Annualized gross = 30,000,000 x 12 = Rp360,000,000
PTKP for TK/0 = Rp54,000,000.
Position Allowance = 5% x 360,000,000 (up to 6,000,000) = Rp6,000,000
PKP = 360,000,000 - 54,000,000 - 6,000,000 = Rp300,000,000
Based on the PKP, the tax falls to the 3rd layer of the progressive tax rates (5%, then 15%, then 25%). Hence, the progressive tax calculation:
PPh21 Allowance / Deduction (1st layer)
= 57,000,000 x 5/95 = 3,000,000PPh21 Allowance / Deduction (2nd layer)
= (218,500,000 - 57,000,000) x 15/85 = 28,500,000PPh21 Allowance / Deduction (3rd layer)
= (360,000,000 - 218,500,000) x 25/75 = 21,166,667The total PPh21 Allowance / Deduction = 3,000,000 + 28,500,000 + 21,166,667 = 58,666,667
To verify the calculation.
The annual grossed-up income, with the PPh allowance, become
Rp360,000,000 + Rp58,666,667 = Rp418,666,667
PTKP for TK/0 = Rp54,000,000.
Position Allowance = 5% x 360,000,000 (up to 6,000,000) = Rp6,000,000PKP = 418,666,667 - 54,000,000 - 6,000,000 = Rp358,666,668
PPh21 Deduction (1st layer)= 60,000,000 x 5% = 3,000,000
PPh21 Deduction (2nd layer)= (250,000,000 - 60,000,000) x 15% = 28,500,000
PPh21 Deduction (3rd layer)= (358,666,667 - 250,000,000) x 25% = 27,166,667The total PPh21 Deduction = 3,000,000 + 28,500,000 + 27,166,667 = 58,666,667
Annual income after tax deduction = Rp418,666,667 - Rp58,666,667 = Rp360,000,000
It is tallied that the annual income received is the same as the annual gross because the employer gives the PPh allowance to compensate for the PPh deduction.
Example Tax Calculation
Scenario 1 - Calculating contract employees in regular month (Jan - Nov)
In June, a permanent employee has monthly gross income of Rp8,000,000
The employee is married with two dependents (K/2), so it falls on TER category C with 1% rate.
Tax liability in a month = 1% x 8,000,000 = Rp80,000
Scenario 2 - Calculating permanent employees in December
In December, a permanent employee has a monthly salary of Rp30,000,000. The employee is married with one dependent (K/1) with gross method.
There are BPJS components (BPJS Kesehatan, JHT, JP, JKM & JKK) in payroll:
1) BPJS Kesehatan (with max. income is 12,000,000):
- 4% by Employer = 4% x 12,000,000 = Rp480,000
- 1% by Employee = 1% x 12,000,000 = Rp120,000
2) BPJS JHT:
- 3.7% by Employer = 3.7% x 30,000,000 = Rp1,110,000
- 2% by Employee = 2% x 30,000,000 = Rp600,000
3) BPJS JP (with max. income is 10,042,300):
- 2% by Employer = 2% x 10,042,300 = Rp200,846
- 1% by Employee = 1% x 10,042,300 = Rp100,423
4) BPJS JKM:
- 0.3% by Employer = 0.3% x 30,000,000 = Rp90,000
5) BPJS JKK (0.24% for lowest risk):
- 0.24% by Employer = 0.24% x 30,000,000 = Rp72,000
Based on the table above, the BPJS paid by employers that are taxable are BPJS Kesehatan, JKK, and JKM. While BPJS paid by employees that should deduct the taxable income are JP & JHT.
Hence, the monthly gross income is
= Monthly salary + BPJS Kesehatan (Employer) + JKK + JKM - JP (Employee) - JHT (Employee)
= 30,000,000 + 480,000 + 72,000 + 90,000 - 100,423 - 600,000
= Rp29,941,577
Annual gross income = 29,941,577 x 12 = Rp359,298,924
PTKP for K1 is Rp63,000,000.
Position allowance is 5% x Rp. 360,000,000 > Rp6,000,000. Hence, limited to 6,000,000.Step 1: Calculate PKP
PKP = Annual Gross Income – PTKP – Position Allowance
PKP = 359,298,924 – 63,000,000 – 6,000,000 = Rp290,298,924
Step 2: Apply Progressive Tax Rates
The PKP falls in the to the 3rd layer (up to Rp500,000,000), so the progressive tax is:
1st layer (up to 60mio) = 60,000,000 × 5% = Rp3,000,000
2nd layer (60mio - 250mio) = (250,000,000 - 60,000,000) × 15% = Rp28,500,000
2nd layer (250mio - 500mio) = (290,298,924 - 250,000,000) × 25% = Rp10,074,731
Total annual tax = 3,000,000 + 28,500,000 + 10,074,731 = 41,574,731
Using the TER rate, from January to November, on a monthly basis, the employee has paid:Monthly gross = Rp29,941,577. Based on TER (K/1) falls in the 12% rate.
Monthly Tax (Jan - Nov) = 12% x Rp29,941,577 = Rp3,592,989
Total Tax paid from Jan - Nov = 3,592,989 x 11 = Rp39,522,879
Tax liability in December = 41,574,731 - 39,522,879 = Rp2,051,852
Scenario 3 - Calculating tax without NPWP
Follow-up from scenario 2: say that the employee doesn't have NPWP. Hence, he/she is taxed 20% more than the standard rate.
The total annual tax become = 120% x 41,574,731 = Rp49,889,677
Scenario 4 - Permanent employee that joins and resigns in mid-year with gross-up
A permanent employee joins in August and works for only 3 months until October due to not passing the probation.
The monthly salary is Rp10,000,000.
He is married with no dependent (K/0)
and using gross-up for the tax calculation method.
The taxable income (beginning netto) from the previous employment was Rp78,000,000. While the PPh21 paid was Rp975,000
There are BPJS components (BPJS Kesehatan, JHT, JP, JKM & JKK) in payroll:
1) BPJS Kesehatan (with max. income is 12,000,000):
- 4% by Employer = 4% x 10,000,000 = Rp400,000
- 1% by Employee = 1% x 10,000,000 = Rp100,000
2) BPJS JHT:
- 3.7% by Employer = 3.7% x 10,000,000 = Rp370,000
- 2% by Employee = 2% x 10,000,000 = Rp200,000
3) BPJS JP (with max. income is 10,042,300):
- 2% by Employer = 2% x 10,000,000 = Rp200,000
- 1% by Employee = 1% x 10,000,000 = Rp100,000
4) BPJS JKM:
- 0.3% by Employer = 0.3% x 10,000,000 = Rp30,000
5) BPJS JKK (0.24% for lowest risk):
- 0.24% by Employer = 0.24% x 10,000,000 = Rp24,000
Hence, the monthly gross income is
= Monthly salary + BPJS Kesehatan (Employer) + JKK + JKM - JP (Employee) - JHT (Employee)
= 10,000,000 + 400,000 + 24,000 + 30,000 - 100,000 - 200,000
= Rp10,154,000
For August & September, using the TER rate & gross-up method:Monthly gross = Rp10,154,000. Based on TER (K/0) falls in the 2.25% rate.
Tax Allowance / Deduction in a month (Aug - Sep)
= Rp10,154,000 x 2.25/(100-2.25) = Rp233,724
In the final month (October), using Annualized calculation:
Total gross (Aug-Oct) = 10,154,000 x 3 = Rp30,462,000
PTKP for K/0 = Rp58,500,000.
Position Allowance (monthly) = 5% x 10,154,000 > 500,000. Limited to Rp500,000 per month
Beginning Netto (from the previous employment) = Rp78,000,000
PPh21 paid (from the previous employment) = Rp975,000
Annualized gross = Beginning Netto + Sum of taxable gross income
Annualized gross = 78,000,000 + 30,462,000 = Rp108,462,000
PKP = Annualized Gross – PTKP – Position Allowance
PKP = 108,462,000 - 58,500,000 - (500,000 x 3 months) = 48,462,000
Based on the PKP, the tax falls to the 1st layer of the progressive tax (5%). Hence, the calculation:
Final PPh21 Allowance / Deduction = 48,462,000 x 5/95 = 2,550,632Tax liability in the final month (Oct) = Final tax - PPh paid (Aug-Sep) - PPh21 paid (from the previous employment)
Tax liability in the final month (Oct) = 2,550,632 - (233,724 x 2) - 975,000
= 1,108,184
How do we calculate PPh21 for multiple payruns in a month
PPh21 (Income Tax Article 21) is ultimately calculated and paid on a monthly basis. However, within a single month, there might be multiple payroll runs for an employee. In such cases, PPh21 calculations for each payroll run are estimated using the following formula:
PPh21 for Payrun [N] =
PPh21 for all Payruns till [N] − PPh21 for previous Payruns till [N-1]
Where payruns occur in chronological sequence.
Example scenario:
Bob is a contract employee with Monthly Salary: Rp15,000,000. Bob is subject to PPh21 under the Category A (TK/0) tax rate.
Payruns:
Payrun 1: Rp6,000,000 (earlier in the month)
Payrun 2: Rp9,000,000 (later in the month)
1. PPh21 for Payrun 1 (Rp6,000,000)
PPh21 for Payrun 1:
PPh21 = Rp6,000,000 × 0.75%= Rp45,000
2. Run Payrun 2 (Rp9,000,000)
Gross for Payrun 1 + Payrun 2 = 6,000,000 + 9,000,000 = 15,000,000
PPh21 for Payrun 1 + Payrun 2 = 15,000,000 x 6% = Rp900,000
PPh21 for Payrun 2 = (PPh21 for Payrun 1 + 2) − (PPh21 for Payrun 1)
= 900,000 - 45,000 = Rp855,000
Summary of PPh21 Contributions
Payrun | Income (IDR) | PPh21 (IDR) |
Payrun 1 | Rp6,000,000 | Rp45,000 |
Payrun 2 | Rp9,000,000 | Rp855,000 |
Total | Rp15,000,000 | Rp900,000 |