PTKP Rates 2024 for Taxpayers and Calculation Mechanism – The government, through the Ministry of Finance, has changed the format for calculating employee income tax rates for Article 21 (PPh 21). This policy applies to employees including state officials, civil servants, members of the Indonesian National Army (TNI), members of the Indonesian National Police (Polri), and their retirees.
Through the regulation ”Government Regulation” (PP) No. 58 of 2023, the government will implement a new calculation system for taxes for employees which includes PPh Article 21. Later, the applicable effective rates will be divided into two, namely monthly and daily.
Below we present information regarding PTKP Rates for Taxpayers.
Definition of tax
According to the Director General of Taxes, taxes are mandatory contributions to the state that are owed by individuals or entities that are coercive under the law, by not receiving direct compensation and being used for the needs of the state for the greatest prosperity of the people. Tax payment is a manifestation of state obligations and the participation of taxpayers to directly and jointly carry out tax obligations for state financing and national development. In accordance with the philosophy of the tax law, paying taxes is not only an obligation, but is the right of every citizen to participate in the form of participation in state financing and national development.
Definition of income tax article 21
Income Tax Article 21 is a tax on income in connection with work, services or activities in whatever name and form received or obtained by domestic individual taxpayers as regulated in Article 21 of the Income Tax Law.
Definition of PTKP
Non-Taxable Income is the limit of individual Taxpayer’s income which is not subject to tax in accordance with the provisions of laws and regulations in the field of taxation.
Functions of PTKP
Non-Taxable Income (PTKP) has a function, namely as a deduction from the net income of the Taxpayer (WP) in the calculation of PPh article 21. Article 21 PPh is a deduction from the income paid. In this case, PTKP can be interpreted as the basis for calculating PPh 21.
PTKP tariff conditions
Article 21 Income Tax withholding rates on Income in connection with Work, Services or Activities of Individual Taxpayers based on Government Regulation of the Republic of Indonesia Number 58 of 2023.
A. Category A effective monthly rate
| Monthly Gross Income | Tax Rates |
| up to IDR 5.400.000,00 (five million four hundred thousand rupiah) | O% (zero percent) |
| above IDR 5,400,000.00 (five million four hundred thousand rupiah) up to IDR 5,650,000.00 (five million six hundred and fifty thousand rupiah) | 0.25 % (zero point two five percent) |
| above IDR 5,650,000.00 (five million six hundred and fifty thousand rupiah) up to IDR 5,950,000.00 (five million nine hundred and fifty thousand rupiah) | 0.5 % (zero point five percent) |
| above IDR 5.950.000.00 (five million nine hundred and fifty thousand rupiah) up to IDR 6.300.000.00 (six million three hundred thousand rupiah) | 0.75 % (zero point seven five percent) |
| above IDR 6.300.000,00 (six million three hundred thousand rupiah) up to IDR 6.750.000,00 (six million seven hundred and fifty thousand rupiah) | 1 % (one percent) |
| above IDR 6,750,000.00 (six million seven hundred and fifty thousand rupiah) up to IDR 7,500.000.00 (seven million five hundred thousand rupiah) | 1.25 % (one point two five percent) |
| above IDR 7,500,000.00 (seven million five hundred thousand rupiah) up to IDR 8,550.000,00 (eight million five hundred and fifty thousand rupiah) | 1.5 % (one point five percent) |
| above IDR 8.550.000.00 (eight million five hundred and fifty thousand rupiah) up to IDR 9.650.000.00 (nine million six hundred and fifty thousand rupiah) | 1.75 % (one point seven five percent) |
| above IDR 9.650.000,00 (nine million six hundred and fifty thousand rupiah) up to IDR 10.050.000,00 (ten million and fifty thousand rupiah) | 2 % (two percent) |
| above Rp. 10.050.000.00 (ten million and fifty thousand rupiah) up to Rp.10.350.000.00 (ten million three hundred and fifty thousand rupiah) | 2.25 % (two point two five percent) |
| above IDR 10,350,000.00 (ten million three hundred and fifty thousand rupiah) up to IDR 10,700,000.00 (ten million seven hundred thousand rupiah) | 2.5 % (two point five percent) |
| above Rp. 10,700,000.00 (ten million seven hundred thousand rupiah) up to Rp. 11,050,000.00 (eleven million and fifty thousand rupiah) | 3% (three percent) |
| above IDR 11,050,000.00 (eleven million fifty thousand rupiah) up to IDR 11,600,000.00 (eleven million six hundred thousand rupiah) | 3.5 % (three point five percent) |
| above IDR 11,600,000.00 (eleven million six hundred thousand rupiah) up to IDR 12,500,000.00 (twelve million five hundred thousand rupiah) | 4 % (four percent) |
| above IDR 12,500,000.00 (twelve million five hundred thousand rupiah) up to IDR 13,750,000.00 (thirteen million seven hundred and fifty thousand rupiah) | 5% (five percent) |
| above IDR 13,750,000.00 (thirteen million seven hundred and fifty thousand rupiah) up to IDR 15,100,000.00 (fifteen million one hundred thousand rupiah) | 6 % (six percent) |
| above IDR 15,100,000.00 (fifteen million one hundred thousand rupiah) up to IDR 16,950,000.00 (sixteen million nine hundred and fifty thousand rupiah) | 7% (seven percent) |
| above Rp. 16,950,000.00 (sixteen million nine hundred and fifty thousand rupiah) up to Rp. 19,750,000.00 (nineteen million seven hundred and fifty thousand rupiah) | 8% (eight percent} |
| above IDR 19,750,000.00 (nineteen million seven hundred and fifty thousand rupiah) up to IDR 24,150,000.00 (twenty four million one hundred and fifty thousand rupiah) | 9% (nine percent) |
| above IDR 24,150,000.00 (twenty four million one hundred and fifty thousand rupiah) up to IDR 26,450,000.00 (twenty six million four hundred and fifty thousand rupiah) | 1O% (ten percent) |
| above IDR 26,450,000.00 (twenty six million four hundred and fifty thousand rupiah) up to IDR 28,000,000.00 (twenty eight million rupiah) | 11% (eleven percent) |
| above IDR 28,000,000.00 (twenty eight million rupiah) up to IDR 30,050,000.00 (thirty million fifty thousand rupiah) | 12% (twelve percent) |
| above IDR 30,050,000.00 (thirty million fifty thousand rupiah) up to IDR 32,400,000.00 (thirty two million four hundred thousand rupiah) | 13% (thirteen percent) |
| above IDR 32,400,000.00 (thirty-two million four hundred thousand rupiah) up to IDR 35,400,000.00 (thirty-five million four hundred thousand rupiah) | 14% (fourteen percent) |
| above IDR 35,400,000.00 (thirty-five million four hundred thousand rupiah) up to IDR 39,100,000.00 (thirty-nine million one hundred thousand rupiah) | 15% (fifteen percent) |
| above IDR 39,100,000.00 (thirty-nine million one hundred thousand rupiah) up to IDR 43,850,000.00 (forty-three million eight hundred and fifty thousand rupiah) | 16 % (sixteen percent) |
| above IDR 43,850,000.00 (forty-three million eight hundred and fifty thousand rupiah) up to IDR 47,800,000.00 (forty-seven million eight hundred thousand rupiah) | 17% (seventeen percent) |
| above IDR 47,800,000.00 (forty-seven million eight hundred thousand rupiah) up to IDR 51,400,000.00 ffifty-one million four hundred thousand rupiah) | 18% (eighteen percent) |
| above IDR 51,400,000.00 (fifty one million four hundred thousand rupiah) up to IDR 56,300,000.00 (fifty six million three hundred thousand rupiah) | 19% (nineteen percent) |
| above IDR 56,300,000.00 (fifty six million three hundred thousand rupiah) up to IDR 62,200,000.00 (sixty two million two hundred thousand rupiah) | 20% (twenty percent) |
| above IDR 62,200,000.00 (sixty-two million two hundred thousand rupiah) up to IDR 68,600,000.00 (sixty-eight million six hundred thousand rupiah) | 21% (twenty one percent) |
| above IDR 68,600,000.00 (sixty eight million six hundred thousand rupiah) up to IDR 77,500,000.00 (seventy seven million five hundred thousand rupiah) | 22% (twenty two percent) |
| above IDR 77,500,000.00 (seventy seven million five hundred thousand rupiah) up to IDR 89,000,000.00 (eighty nine million rupiah) | 23% (twenty three percent) |
| above Rp. 89,000,000.00 (eighty nine million rupiah) up to Rp. 103,000,000.00 (one hundred and three million rupiah) | 24% (twenty four percent) |
| above Rp. 103,000,000.00 (one hundred and three million rupiah) up to Rp. 125,000,000.00 (one hundred and twenty-five million rupiah) | 25% (twenty five percent) |
| above Rp. 125,000,000.00 (one hundred and twenty five million rupiah) up to Rp. 157,000,000.00 (one hundred and fifty million rupiah) | 26% (twenty six percent) |
| above IDR 157,000,000.00 (one hundred and fifty seven million rupiah) up to IDR 206,000,000.00 (two hundred and six million rupiah) | 27% (twenty seven percent) |
| above Rp. 206,000,000.00 (two hundred and six million rupiah) up to Rp. 337,000,000.00 (three hundred and thirty-seven million rupiah) | 28% (twenty eight percent) |
| above Rp. 337,000,000.00 (three hundred thirty-seven million rupiah) up to Rp. 454,000,000.00 (four hundred and fifty-four million rupiah) | 29% (twenty nine percent) |
| above IDR 454,000,000.00 (four hundred and fifty four million rupiah) up to IDR 550,000,000.00 (five hundred and fifty million rupiah) | 30% (thirty percent) |
| above Rp. 550,000,000.00 (five hundred and fifty million rupiah) up to Rp. 695,000,000.00 (six hundred and ninety-five million rupiah) | 31% (thirty one percent) |
| above IDR 695,000,000.00 (six hundred and ninety-five million rupiah) up to IDR 910,000,000.00 (nine hundred and ten million rupiah) | 32% (thirty two percent) |
| above IDR 910,000,000.00 (nine hundred and ten million rupiah) up to IDR 1,400,000,000.0 (one billion four hundred million rupiah) | 33% (thirty three percent) |
| above IDR 1,400,000,000.00 (one billion four hundred million rupiah) | 34% (thirty four percent) |
B. Category B effective monthly rate
|
Monthly Gross Income |
Tax Rates |
|
up to IDR 6,200,000.00 (six million two hundred thousand rupiah) |
O% |
|
above IDR 6,200,000.00 (six million two hundred thousand rupiah) up to IDR 6,500,000.00 (six million five hundred thousand rupiah) |
0.25 % |
|
above IDR 6,500,000.00 (six million five hundred thousand rupiah) up to IDR 6,850,000.00 (six million eight hundred and fifty thousand rupiah) |
0.5 % |
|
above IDR 6,850,000.00 (six million eight hundred and fifty thousand rupiah) up to IDR 7,300,000.00 (seven million three hundred thousand rupiah) |
0.75 % |
|
above IDR 7,300,000.00 (seven million three hundred thousand rupiah) up to IDR 9,200,000.00 (nine million two hundred thousand rupiah) |
1 % |
|
above IDR 9,200,000.00 (nine million two hundred thousand rupiah) up to IDR 10,750,000.00 (ten million seven hundred and fifty thousand rupiah) |
1.5 % |
|
above IDR 10,750,000.00 (ten million seven hundred and fifty thousand rupiah) up to IDR 11,250,000.00 (eleven million two hundred and fifty thousand rupiah) |
2 % |
|
above IDR 11,250,000.00 (eleven million two hundred and five thousand rupiah) up to IDR 11,600,000.00 (eleven million six hundred thousand rupiah) |
2.5 % |
|
above IDR 11,600,000.00 (eleven million six hundred thousand rupiah) up to IDR 12,600,000.00 (twelve million six hundred thousand rupiah) |
3% |
|
above IDR 12,600,000.00 {twelve million six hundred thousand rupiah) up to IDR 13,600,000.00 (thirteen million six hundred thousand |
4 % |
|
above IDR 13,600,000.00 (thirteen million six hundred thousand rupiah) up to IDR 14,950,000.00 (fourteen million nine hundred and fifty thousand rupiah) |
5% |
|
above IDR 14,950,000.00 (fourteen million nine hundred and fifty thousand rupiah) up to IDR 16,400,000.00 (sixteen million four hundred thousand rupiah) |
6 % |
|
above IDR 16,400,000.00 (sixteen million four hundred thousand rupiah) up to IDR 18,450,000.00 (eighteen million four hundred |
7% |
|
above IDR 18,450,000.00 (eighteen million four hundred and fifty thousand rupiah) up to IDR 21,850,000.00 (twenty one million eight hundred and fifty thousand rupiah) |
8% |
|
above IDR 21,850,000.00 (twenty one million eight hundred and fifty thousand rupiah) up to IDR 26,000,000.00 (twenty six million rupiah) |
9% |
|
above IDR 26,000,000.00 (twenty six million rupiah) up to IDR 27,700,000.00 (twenty seven million tqiuh hundred thousand rupiah) |
1O% |
|
above IDR 27,700,000.00 (twenty seven million seven hundred thousand rupiah) up to IDR 29,350,000.00 (twenty nine million three hundred and fifty thousand rupiah) |
11% |
|
above IDR 29,350,000.00 (twenty-nine million three hundred and fifty thousand rupiah) up to IDR 31,450,000.00 (thirty-one million four hundred and fifty thousand rupiah) |
12% |
|
above IDR 31,450,000.00 (thirty one million four hundred and fifty thousand rupiah) up to IDR 33,95O.0OO.OO (thirty three million nine hundred and fifty thousand rupiah) |
13% |
|
above IDR 33,950,000.00 (thirty-three million nine hundred and fifty thousand rupiah) up to IDR 37,100,000.00 (thirty-seven million |
14% |
|
above IDR 37,100,000.00 (thirty seven million one hundred thousand rupiah) up to IDR 41,100,000.00 (forty one million one hundred |
15% |
|
above IDR 41,100,000.00 (forty-one million one hundred thousand rupiah) up to IDR 45,800,000.00 (forty-five million eight hundred thousand rupiah) |
16 % |
|
above IDR 45,800,000.00 (forty-five million eight hundred thousand rupiah) up to IDR 49,500,000.00 (forty-nine million five hundred thousand rupiah) |
17% |
|
above IDR 49,500,000.00 (forty-nine million five hundred thousand rupiah) up to IDR 53,800,000.00 (fifty-three million eight hundred thousand rupiah) |
18% |
|
above IDR 53,800,000.00 (fifty-three million eight hundred thousand rupiah) up to IDR 58,500,000.00 (fifty-eight million five hundred thousand rupiah) |
19% |
|
above IDR 58,500,000.00 (fifty eight million five hundred thousand rupiah) up to IDR 64,000,000.00 (sixty four million rupiah) |
20% |
|
above Rp. 64,000,000.00 (sixty-four million rupiah) up to Rp. 71,000,000.00 (seventy-one million rupiah) |
21% |
|
above IDR 71,000,000.00 (seventy one million rupiah) up to IDR 80,000,000.00 (eighty million rupiah) |
22% |
|
above Rp. 80,000,000,000 (eighty million rupiah) up to Rp. 93,000,000.00 (ninety-three million rupiah) |
23% |
|
above Rp. 93,000,000.00 (ninety-three million rupiah) up to Rp. 109,000,000.00 (one hundred and nine million rupiah) |
24% |
|
above Rp. 109,000,000.00 (one hundred and nine million rupiah) up to Rp. 129,000,000.00 (one hundred and twenty-nine million rupiah) |
25% |
|
above IDR 129,000,000.00 (one hundred twenty-nine million rupiah) up to IDR 163,000,000.00 (one hundred and sixty-three million |
26% |
|
above Rp. 163,000,000.00 (one hundred and sixty three million rupiah) up to Rp. 211,000,000.00 (two hundred and eleven million rupiah) |
27% |
|
above Rp. 211,000,000.00 (two hundred and eleven million rupiah) up to Rp. 374,000,000.00 (three hundred and seventy-four million rupiah) |
28% |
|
above IDR 374,000,000.00 (three hundred and seventy-four million rupiah) up to IDR 459,000,000.00 (four hundred and fifty-nine million rupiah) |
29% |
|
above IDR 459,000,000.00 (four hundred and fifty-nine million rupiah) up to IDR 555,000,000.00 (five hundred and fifty-five million rupiah) |
30% |
|
above IDR 555,000,000.00 (five hundred and fifty five million rupiah) up to IDR 704. 000,000.00 (seven hundred and four million rupiah) |
31% |
|
above Rp. 704,000,000.00 (seven hundred and four million rupiah) up to Rp. 957,000,000.00 (nine hundred and fifty-seven million rupiah) |
32% |
|
above IDR 957,000,000.00 (nine hundred and fifty seven million rupiah) up to IDR 1,405,000,000.00 (one billion four hundred and five million rupiah) |
33% |
|
above IDR 1,405,000,000.00 (one billion four hundred and five million rupiah) |
34% |
C. Category C effective monthly rate
|
Monthly Gross Income |
Tax Rates |
|
up to IDR 6,600,000.00 (six million six hundred thousand rupiah) |
O% |
|
above IDR 6,600,000.00 (six million six hundred thousand rupiah) up to IDR 6,950,000.00 (six million nine hundred and fifty thousand rupiah) |
0.25 % |
|
above IDR 6,950,000.00 (six million nine hundred and fifty thousand rupiah) up to IDR 7,350,000.00 (seven million three hundred and fifty thousand rupiah) |
0.5 % |
|
above IDR 7,350,000.00 (seven million three hundred and fifty thousand rupiah) up to IDR 7,800,000.00 (seven million eight hundred thousand rupiah) |
0.75 % |
|
above IDR 7,800,000.00 (seven million eight hundred thousand rupiah) up to IDR 8,850,000.00 (eight million eight hundred and fifty thousand |
1 % |
|
above IDR 8,850,000.00 (eight million eight hundred and fifty thousand rupiah) up to IDR 9.8OO.O0O,O0 (nine million eight hundred thousand rupiah) |
1.25% |
|
above IDR 9,800,000.00 (nine million eight hundred thousand rupiah) up to IDR 10,950,000.00 (ten million nine hundred and fifty thousand rupiah) |
1.5 % |
|
above IDR 10,950,000.00 (ten million nine hundred and fifty thousand rupiah) up to IDR 11,200,000.00 (eleven million two hundred thousand |
1.75% |
|
above Rp. 11,200,000.00 (eleven million two hundred thousand rupiah) up to Rp. 12,050,000.00 (twelve million and fifty thousand rupiah) |
2 % |
|
above IDR 12,050,000.00 (twelve million fifty thousand rupiah) up to IDR 12,950,000.00 (twelve million nine hundred and fifty thousand rupiah) |
3% |
|
above IDR 12,950,000.00 (twelve million nine hundred and fifty thousand rupiah) up to IDR 14,150,000.00 (fourteen million one hundred and fifty thousand rupiah) |
4 % |
|
above IDR 14,150,000.00 (fourteen million one hundred and fifty thousand rupiah) up to IDR 15,550,000.00 (fifteen million five hundred and fifty thousand rupiah) |
5% |
|
above Rp. 15,550,000.00 (fifteen million five hundred and fifty thousand rupiah) up to Rp. 17,050,000.00 (seventeen million and fifty |
6 % |
|
above IDR 17,050,000.00 (seventeen million fifty thousand rupiah) up to IDR 19,500,000.00 (nineteen million five hundred thousand rupiah) |
7% |
|
above IDR 19,500,000.00 (nineteen million five hundred thousand rupiah) up to IDR 22,700,000.00 (twenty two million seven hundred thousand rupiah) |
8% |
|
above IDR 22,700,000.00 (twenty two million seven hundred thousand rupiah) up to IDR 26,600,000.00 (twenty six million six hundred thousand rupiah) |
9% |
|
above IDR 26,600,000.00 (twenty six million six hundred thousand rupiah) up to IDR 28,100,000.00 (twenty eight million one hundred thousand rupiah) |
1O% |
|
above IDR 28,100,000.00 (twenty eight million one hundred thousand rupiah) up to IDR 30,100,000.00 (thirty million one hundred thousand rupiah) |
11% |
|
above IDR 30,100,000.00 (thirty million one hundred thousand rupiah) up to IDR 32,600,000.00 (thirty two million six hundred thousand rupiah) |
12% |
|
above IDR 32,600,000.00 (thirty-two million six hundred thousand rupiah) up to IDR 35,400,000.00 (thirty-five million four hundred thousand rupiah) |
13% |
|
above IDR 35,400,000.00 (thirty-five million four hundred thousand rupiah) up to IDR 38,900,000.00 (thirty-eight million nine hundred thousand rupiah) |
14% |
|
above IDR 38,900,000.00 (thirty eight million nine hundred thousand rupiah) up to IDR 43,000,000.00 (forty three million rupiah) |
15% |
|
above IDR 43,000,000.00 (forty three million rupiah) up to IDR 47,400,000.00 (forty seven million four hundred thousand rupiah) |
16 % |
|
above IDR 47,400,000.00 (forty-seven million four hundred thousand rupiah) up to IDR 51,200,000.00 (fifty-one million two hundred thousand rupiah) |
17% |
|
above IDR 51,200,000.00 (fifty one million two hundred thousand rupiah) up to IDR 55,800,000.00 (fifty five million eight hundred thousand rupiah) |
18% |
|
above IDR 55,800,000.00 (fifty five million eight hundred thousand rupiah) up to IDR 60,400,000.00 (sixty million four hundred thousand rupiah) |
19% |
|
above IDR 60,400,000.00 (sixty million four hundred thousand rupiah) up to IDR 66,700,000.00 (sixty six million seven hundred thousand rupiah) |
20% |
|
above IDR 66,700,000.00 (sixty-six million seven hundred thousand rupiah) up to IDR 74,500,000.00 (seventy-four million five hundred thousand rupiah) |
21% |
|
above IDR 74,500,000.00 (seventy four million five hundred thousand rupiah) up to IDR 83,200,000.00 (eighty three million two hundred thousand rupiah) |
22% |
|
above IDR 83,200,000.00 (eighty three million two hundred thousand rupiah) up to IDR 95,600,000.00 (ninety five million six hundred thousand rupiah) |
23% |
|
above Rp. 95,600,000.00 (ninety-five million six hundred thousand rupiah) up to Rp. 110,000. 000.00 (one hundred and ten million rupiah) |
24% |
|
above IDR 110,000,000.00 (one hundred and ten million rupiah) up to IDR 134,000,000.00 (one hundred thirty-four million rupiah) |
25% |
|
above IDR 134,000,000.00 (one hundred thirty-four million rupiah) up to IDR 169,000,000.00 (one hundred and sixty-nine million rupiah) |
26% |
|
above Rp. 169,000,000.00 (one hundred and sixty-nine million rupiah) up to Rp. 221,000,000.00 (two hundred and twenty-one million rupiah) |
27% |
|
above IDR 221,000,000.00 (two hundred and twenty one million rupiah) up to IDR 390,000,000.00 (three hundred and ninety million rupiah) |
28% |
|
above IDR 390,000,000.00 (three hundred and ninety million rupiah) up to IDR 463,000,000.00 (four hundred and sixty three million rupiah) |
29% |
|
above IDR 463,000,000.00 (four hundred and sixty-three million rupiah) up to IDR 561,000,000.00 (five hundred and sixty-one million rupiah) |
30% |
|
above IDR 561,000,000.00 (five hundred and sixty one million rupiah) up to IDR 709,000,000.00 (seven hundred and nine million rupiah) |
31% |
|
above Rp. 709,000,000.00 (seven hundred and nine million rupiah) up to Rp. 965,000,000.00 (nine hundred and sixty-five million rupiah) |
32% |
|
above IDR 965,000,000.00 (nine hundred and sixty-five million rupiah) up to IDR 1,419,000,000.00 (one billion four hundred and nineteen million rupiah) |
33% |
|
above IDR 1,419,000,000.00 (one billion four hundred and nineteen million rupiah) |
34% |
D. Effective daily rate
|
Daily Gross Income |
Tax Rates |
|
up to IDR 450,000.00 (four hundred and fifty thousand rupiah) |
O% |
|
above IDR 450,000.00 (four hundred and fifty thousand rupiah) up to IDR 2,500,000.00 (two million five hundred thousand rupiah) |
0.5 % |
Mechanism of how to calculate personal tax for employees
Erick worked as a permanent employee at the company PT XYZ during 2024. Erick received a salary of IDR 10,000,000.00 (ten million rupiah) per month and paid pension contributions of IDR 100,000.00 (one hundred thousand rupiah) per month. Erick is married and has no dependents (Non-Taxable Income K/0).
The following is the calculation of income tax article 21:
- Based on PTKP (K/O) status and total monthly gross income of IDR 10,000,000.00 (ten million rupiah), withholding Article 21 Income Tax on income received or earned by Erick for the tax period January 2024 to November 2024 is carried out using The effective rate for Category A is 2% (two percent).
The amount of Income Tax Article 21 per month withheld by PT XYZ on Erick’s income for the tax period January to November 2024 is IDR 10,000,000.00 x 2% = IDR 200,000.00.
- In December 2024, the calculation of the amount of Article 21 Income Tax deductions for income received or earned by Erick in one tax year (January-December 2024) is carried out using the rates of Article 17 paragraph (1) letter a of the Income Tax Law.
The amount of Article 21 Income Tax withheld by PT XYZ on Erick’s income for the December 2024 tax period is as follows:
Wages
IDR 10,000,000.00 x 12 = IDR 120,000,000.00
Subtraction
1. Position costs
5% x IDR 120,000,000.00 = IDR 6,000,000.00
2. Retirement benefits
IDR 100,000.00 x 12 = IDR 1,200,000.00
> Total : IDR 6,000,000.00 + IDR 1,200,000.00 = IDR 7,200,000.00
> Net income per year: IDR 120,000,000.00 – IDR 7,200,000.00 = IDR 112,800,000.00
> Non-Taxable Income per year: IDR 58,500,000.00
> Annual Taxable Income: IDR 54,300,000.00
Income Tax Article 21 a year
= Rate of Article 17 paragraph (1) letter a of the Income Tax Law x Annual Taxable Income
= 5%x IDR 54,300,000.00 = IDR 2,715,000.00
Income tax article 21 in December 2024
= Income Tax Article 21 a year – the amount of Income Tax Article 21 for January 2024 to November 2024 which has been deducted
= Rp. 2,715,000.00 – (Rp. 200,000.00 x 11) = Rp. 515,000.00
Who is exempt from income tax?
People whose salary/income is below the provincial minimum wage per month are not subject to tax because they are below the Non-Taxable Income limit (PTKP).
The rate for Non-Taxable Income (PTKP) in 2024 is clearly based on Minister of Finance Regulation Number 101/PMK.010/2016 with the following determination:
- The amount of Non-Taxable Income (PTKP) for Individual Taxpayers (WPOP) is IDR 54,000,000.
- Additional for married taxpayers (WP) IDR 4,500,000.
- Non-Taxable Income (PTKP) of a wife whose income is combined or combined with that of her husband in the amount of IDR 54,000,000.
- The maximum additional number is 3 dependents from blood relatives in the same lineage, siblings, or adopted children, amounting to IDR 4,500,000.
Closing
Thus the information regarding changes in rates for PPh article 21, personal tax.
Indoservice offers outsourcing services for individual and corporate income tax reporting based on Indonesian regulations. At Indoservice, we have a dedicated team of professionals who will handle Tax and Accounting for you. You can rely on us to provide the quality of service that best suits your needs.
Contact us at email: admin@indoservice.co.id or Call/Whatsapp +62877-1449-8500 for more detailed information.
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