Terima kasih atas jawabannya mas NangAgus.Yang membuat saya masih penasaran 
adalah:Kan untuk perhitungan dengan UDF maupun formula...keduanya menggunakan 
dasar pehitungan yang sama, yaitu PhKP dibulatkan ke bawah dalam ribuan..
Salam,HK

Sent from Yahoo Mail on Android 
 
  On Sun, May 26, 2019 at 20:46, Agus [email protected] 
[belajar-excel]<[email protected]> wrote:       
 
Pak Hendrik, Yang salah hanya yang datanya memiliki tiga digit terakhir lebih 
dari 500; .> baris ke 12 3 digit terakhir= 565 ->baris ke 13: 3 digit terakhir 
= 987 Coba semua baris diberitiga digit terakhir lebih dari 500, akan menjadi 
berbeda semua salam NangAgus 
  On 5/26/2019 14:03, hendrik karnadi [email protected] [belajar-excel] 
wrote:
  
    
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. 
  Salam, HK 
  
  
  
  
  
     
  
 <UDF_fPPh21 (Rev by HK - Single to Double).xls> 
       
  
 

 
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