Joko is an employee who is married and has two children. He works at PT Murni and receives a monthly salary of Rp. 8,000,000. PT Murni is a participant in the BPJS Employment program and pays monthly insurance premiums for work accident insurance (JKK) and death insurance (JKM) of 0.2% and 0.3% of his monthly salary, respectively. The old age insurance (JHT) which is borne by PT Mas Murni is 3.7% of the monthly salary. Joko pays a monthly fee to a pension fund in the amount of Rp45,000.

Requested:

Calculate  income tax based on PPH 21 indonesian tax for joko and make a journal!