ByPercent.php

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<?php
namespace Magento\SalesRule\Model\Rule\Action\Discount;

class ByPercent extends AbstractDiscount
{
    public function calculate($rule, $item, $qty)
    {
        $rulePercent = min(100, $rule->getDiscountAmount());
        $discountData = $this->_calculate($rule, $item, $qty, $rulePercent);

        return $discountData;
    }

    public function fixQuantity($qty, $rule)
    {
        $step = $rule->getDiscountStep();
        if ($step) {
            $qty = floor($qty / $step) * $step;
        }

        return $qty;
    }

    protected function _calculate($rule, $item, $qty, $rulePercent)
    {
        $discountData = $this->discountFactory->create();

        $itemPrice = $this->validator->getItemPrice($item);
        $baseItemPrice = $this->validator->getItemBasePrice($item);
        $itemOriginalPrice = $this->validator->getItemOriginalPrice($item);
        $baseItemOriginalPrice = $this->validator->getItemBaseOriginalPrice($item);

        $_rulePct = $rulePercent / 100;
        $discountData->setAmount(($qty * $itemPrice - $item->getDiscountAmount()) * $_rulePct);
        $discountData->setBaseAmount(($qty * $baseItemPrice - $item->getBaseDiscountAmount()) * $_rulePct);
        $discountData->setOriginalAmount(($qty * $itemOriginalPrice - $item->getDiscountAmount()) * $_rulePct);
        $discountData->setBaseOriginalAmount(
            ($qty * $baseItemOriginalPrice - $item->getBaseDiscountAmount()) * $_rulePct
        );

        if (!$rule->getDiscountQty() || $rule->getDiscountQty() > $qty) {
            $discountPercent = min(100, $item->getDiscountPercent() + $rulePercent);
            $item->setDiscountPercent($discountPercent);
        }

        return $discountData;
    }
}