1. What is PPh21 Tax Calculator?

Definition: This calculator estimates the PPh21 income tax for 2024 in Indonesia based on gross income and effective tax rate (TER).

Purpose: Helps individuals and employers calculate income tax obligations according to Indonesian tax regulations.

2. How Does the Calculator Work?

The calculator uses the formula:

Where:

• \( PPh21 \) — Income tax amount (IDR)
• \( Pendapatan Kotor \) — Gross income before tax (IDR)
• \( TER \) — Effective Tax Rate (decimal, e.g. 0.05 for 5%)

Explanation: The gross income is multiplied by the effective tax rate to calculate the tax amount.

3. Importance of PPh21 Calculation

Details: Accurate PPh21 calculation ensures compliance with Indonesian tax laws and helps with financial planning.

4. Using the Calculator

Tips: Enter your gross income in IDR and the effective tax rate (default 0.05). The rate must be between 0 and 1.

5. Frequently Asked Questions (FAQ)

Q1: What is TER (Effective Tax Rate)?
A: TER is the average tax rate applied to your income, considering all tax brackets and deductions.

Q2: How do I determine my TER?
A: TER depends on your income level and tax bracket. For 2024, typical TER ranges from 5% to 30%.

Q3: Is this calculator accurate for all cases?
A: This provides an estimate. For exact calculations, consider all deductions and specific tax provisions.

Q4: Does this include monthly or annual calculation?
A: The calculator works for both - ensure your income and TER match the period (monthly or annual).

Q5: Where can I find official tax brackets?
A: Refer to Direktorat Jenderal Pajak (DJP) website for official 2024 tax brackets.