PPh 21 Calculator (Indonesia)
Calculate Indonesian personal income tax (PPh 21) with progressive brackets, PTKP, and take-home pay.
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PPh 21 (Pajak Penghasilan Pasal 21) is Indonesian personal income tax withheld from employee salaries by employers. It uses progressive rates (5%â35%) after deducting PTKP (non-taxable income threshold) and biaya jabatan (5% occupational deduction, max Rp 500,000/month). Tax brackets are per UU HPP 2021, effective January 2022.
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What is PPh 21?
PPh 21 (Pajak Penghasilan Pasal 21) is Indonesian income tax withheld from employee salaries by employers. The employer acts as a tax collector and remits the tax to DJP (Direktorat Jenderal Pajak) monthly.
What are the 2024 PPh 21 tax brackets?
Per UU HPP 2021: 5% for PKP up to Rp 60 million, 15% for Rp 60â250 million, 25% for Rp 250â500 million, 30% for Rp 500 millionâ5 billion, and 35% above Rp 5 billion.
What is PTKP?
PTKP (Penghasilan Tidak Kena Pajak) is the non-taxable income threshold. TK/0 (single, no dependents) = Rp 54 million/year. Marriage adds Rp 4.5 million, each dependent adds Rp 4.5 million, up to 3 dependents maximum.
What is biaya jabatan?
A standard 5% occupational expense deduction, capped at Rp 500,000/month (Rp 6,000,000/year). It reduces your taxable income regardless of actual expenses.
Do I still need to file an annual tax return?
Yes. Even with PPh 21 withheld by your employer, you must file an annual SPT Tahunan by March 31 each year to reconcile total income from all sources.