1. What is PPh21?

Definition: PPh21 is Indonesian income tax article 21, a progressive tax on individual income calculated using layered rates on taxable income (PKP).

Purpose: This calculator helps determine the income tax obligation for individuals according to 2021 tax brackets.

2. How Does the Calculator Work?

The calculator uses progressive tax brackets:

2021 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%

Explanation: The tax is calculated progressively, meaning each portion of income is taxed at its corresponding rate.

3. Importance of PPh21 Calculation

Details: Accurate PPh21 calculation ensures compliance with Indonesian tax laws 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?
A: PKP (Penghasilan Kena Pajak) is taxable income after deducting non-taxable income (PTKP) and other allowable deductions.

Q2: Are these rates still valid?
A: This calculator uses 2021 rates. Verify current rates with the Directorate General of Taxes.

Q3: How is monthly PPh21 calculated?
A: Divide annual PKP by 12 for monthly calculation, then apply the same progressive rates.

Q4: What about tax deductions?
A: This calculator assumes you've already calculated your PKP. Deductions should be made before using this tool.

Q5: Are there different rates for foreigners?
A: Foreigners may have different tax treatments. Consult a tax professional for specific cases.