PPh 21 Tax Calculator

Annual net income is your gross pay minus biaya jabatan (5%, capped at Rp 6,000,000/year) and the employee BPJS share (JHT 2% + JP 1%). Subtracting your PTKP gives taxable income (PKP), which is taxed using progressive brackets. For monthly withholding, the official TER method (PP 58/2023) applies a flat effective rate to your monthly gross from January to November, with a December true-up to the annual progressive total. BizOps Payroll runs this automatically for every employee each pay cycle. Rates current as of 2025.

PTKP (Penghasilan Tidak Kena Pajak) is the non-taxable income threshold, currently Rp 54,000,000/year for a single person with no dependents. It increases with marital status and each dependent (up to three), so married employees with children pay less tax on the same salary.

Indonesia taxes income in layers: 5% on the first Rp 60 million of taxable income, 15% up to Rp 250 million, 25% up to Rp 500 million, 30% up to Rp 5 billion, and 35% above that. Only the portion of income within each layer is taxed at that rate, so your effective rate is always lower than your top bracket.

PPh 21 is legally an annual tax, but it is withheld monthly from payroll. The monthly figure here uses the TER effective rate (the method real payroll applies January–November), while the annual figure is the progressive liability that the December true-up reconciles against. Showing both lets you check your payslip and anticipate the year-end adjustment. BizOps Payroll keeps the running annual total accurate even when salary changes mid-year.

Yes. BizOps Payroll calculates PPh 21, applies the correct PTKP per employee, withholds the right amount each month, and generates the tax reports you need for filing — no spreadsheets required.