This was well explained in Paula Bruice's organic chemistry book. It goes like this. From the Henderson-Hasselbalch equation,
pH = pKa + log (A-/HA)
If [A-] = [HA], then pH = pKa.
If [A-] = 10 x [HA], then log (A-/HA) = log (10) = 1.
pH = pKa + 1
If 100 x [A-] = [HA] , log (A-/HA) = log (1/100) = -2
pH = pKa -2
How can (A-/HA) = 10, 100, 0.1 or 0.01 (1/100)? If [A-] = 0.01M and [HA] = 1M.