The government has simplified the calculation of PPh Article 21 in the form of Average Effective Tariff (TER). The rules are contained in Government Regulation Number 58 of 2023 which takes effect on January 1 2024.
The Directorate General of Taxes (Ditjen Tax) ensures that this is not a new tax and there is no additional new tax burden. The Directorate General of Taxes said that the application of TER makes it easy and simple for taxpayers to calculate Article 21 Income Tax deductions in each tax period.
- Tariff Article 17 paragraph 1 letter a Income Tax Law Number 36 of 2008.
Layers of taxable income:
Up to IDR 60 million tax rate 5%
Above IDR 60-250 million 15%
Above IDR 250-500 million 25%
Above IDR 500 million to IDR 5 billion 30%
Above IDR 5 billion 35% - Effective Monthly Rate.
Calculation of PPh 21 with the Effective Monthly Rate using the formula Gross Income X %TER (A/B/C).
Effective Monthly Rate:
TER A PTKP: TK/0, TK/1, & K/0
TER B PTKP: TK/2, TK/3, K/1, & K/2
TER C PTKP: K/3
Mitra Konsultindo Group
Tax Consultants | Accounting, Financial Reporting | Audit | Business Management Consultants | Company Establishments, Business Licenses | Other Business Solutions
Hotline (Call/WA/SMS): 082-11-22-900-33
Website: mitrakonsultindo.co.id