PPh 21 Calculator 2020 - Layered Rates on PKP

PPh 21 Calculation Formula:

\[ \text{PPh 21} = \sum (\text{PKP Layer} \times \text{Tax Rate}) \]

PPh 21 Tax Due:

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1. What is PPh 21?

Definition: PPh 21 is Indonesian income tax article 21, a progressive tax on employee income calculated using layered rates on taxable income (PKP).

Purpose: This calculator helps determine the income tax obligation for individuals according to 2020 tax brackets.

2. How Does PPh 21 Calculation Work?

The calculation uses progressive tax brackets:

\[ \text{Tax} = \sum (\text{Income in Bracket} \times \text{Bracket Rate}) \]

2020 Tax Brackets:

Up to IDR 50,000,000: 5%
IDR 50,000,001 - 250,000,000: 15%
IDR 250,000,001 - 500,000,000: 25%
Above IDR 500,000,000: 30%

Example: For IDR 300,000,000 PKP:

First 50M: 50M × 5% = 2.5M
Next 200M: 200M × 15% = 30M
Remaining 50M: 50M × 25% = 12.5M
Total Tax: 2.5M + 30M + 12.5M = 45M

3. Importance of PPh 21 Calculation

Details: Proper calculation ensures compliance with Indonesian tax laws, accurate salary deductions, and proper financial planning.

4. Using the Calculator

Tips: Enter your annual taxable income (PKP) in IDR. The calculator will apply the progressive tax rates automatically.

5. Frequently Asked Questions (FAQ)

Q1: What is PKP (Taxable Income)?
A: PKP (Penghasilan Kena Pajak) is gross income minus allowable deductions like PTKP (Non-Taxable Income).

Q2: Are these rates still valid after 2020?
A: Tax laws may change. Verify current rates with the Directorate General of Taxes for years after 2020.

Q3: How is monthly PPh 21 calculated?
A: Annualize the monthly income, calculate annual tax, then divide by 12 for monthly withholding.

Q4: What deductions apply before PPh 21?
A: PTKP (non-taxable income), pension contributions, and other allowable deductions reduce gross income to PKP.

Q5: Where can I get official tax information?
A: Visit the Directorate General of Taxes website at www.pajak.go.id for official regulations.