Kayaknya sih memang masalah pembulatan Mr.Kid. Yang membuat saya penasaran, mengapa hanya terjadi pada 2 baris itu saja.
Salam, HK Sent from Yahoo Mail on Android On Sun, May 26, 2019 at 4:34, 'Mr. Kid' [email protected] [belajar-excel]<[email protected]> wrote: Mungkin karena round Sent from my smart enough phone On May 25, 2019, at 20:48, hendrik karnadi [email protected] [belajar-excel] <[email protected]> wrote: Dear Be-Excel, Untuk mengisi waktu luang di malam minggu, saya mencoba me-lihat2 kembali warisan Alm. Mbak Siti (Senior kita).Di situ saya menemukan UDF untuk menghitung Penghasilan Kena Pajak, yang secara aturan dibulatkan kebawah (dalam ribuan). Dalam Worksheet terlampir (saya revisi hanya untuk th 2009), beliau memperbandingkan hasil perhitungan UDF dengan Formula. UDF nya adalah sebagai berikut:Option Explicit Function fPPh21_2009(PhKP As Currency) As Currency Dim LapisPh() As Currency Dim Tarif() As Double 'mbak Siti pakai Single, saya ganti Double Dim n As Integer, Lps, Trf Dim pajak As Currency Lps = Split("|50|250|500", "|") ReDim LapisPh(1 To UBound(Lps)) For n = 1 To UBound(Lps): LapisPh(n) = Round((CLng(Lps(n)) * 10 ^ 6), 0): Next n Trf = Split("/5/15/25/30", "/") ReDim Tarif(1 To UBound(Trf)) For n = 1 To UBound(Trf): Tarif(n) = Round((CDbl(Trf(n)) / 100), 2): Next n 'Sng saya ganti Dbl PhKP = 1000 * Round(PhKP / 1000, 0) Select Case PhKP Case Is <= LapisPh(1) pajak = PhKP * Tarif(1) Case Is <= LapisPh(2) pajak = LapisPh(1) * Tarif(1) _ + (PhKP - LapisPh(1)) * Tarif(2) Case Is <= LapisPh(3) pajak = LapisPh(1) * Tarif(1) _ + (LapisPh(2) - LapisPh(1)) * Tarif(2) _ + (PhKP - LapisPh(2)) * Tarif(3) Case Is > LapisPh(3) pajak = (LapisPh(1)) * Tarif(1) _ + (LapisPh(2) - LapisPh(1)) * Tarif(2) _ + (LapisPh(3) - LapisPh(2)) * Tarif(3) _ + (PhKP - LapisPh(3)) * Tarif(4) End Select fPPh21_2009 = Round(pajak)End Function Formula pada baris 12 dan 13 adalah sbb:=IF(C12<=0,0,IF(C12<=50000000,5%*C12,IF(C12<=250000000,50000000*5%+(C12-50000000)*15%,IF(C12<=500000000,50000000*5%+200000000*15%+(C12-250000000)*25%,50000000*5%+200000000*15%+250000000*25%+(C12-500000000)*30%)))) =IF(C13<=0,0,IF(C13<=50000000,5%*C13,IF(C13<=250000000,50000000*5%+(C13-50000000)*15%,IF(C13<=500000000,50000000*5%+200000000*15%+(C13-250000000)*25%,50000000*5%+200000000*15%+250000000*25%+(C13-500000000)*30%)))) Hasilnya seharusnya sama tapi berbeda beberapa ratus rupiah hanya pada kedua baris ini. Pertanyaan saya (bukan ngetes):Apa yang menyebabkan terjadinya perbedaan tsb ? Untuk lebih jelasnya saya lampirkan workbooknya. Terima kasih. 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