1. What is PPh 21 Annual Tax Calculator?

Definition: This calculator computes the annual income tax (PPh 21) for individuals in Indonesia based on progressive tax rates.

Purpose: It helps employees, freelancers, and tax professionals calculate the annual income tax obligation according to Indonesian tax law.

2. How Does the Calculator Work?

The calculator uses Indonesia's progressive tax brackets:

Current Tax Brackets (2023):

• Up to IDR 54,000,000: 5%
• IDR 54,000,001 - 250,000,000: 15%
• IDR 250,000,001 - 500,000,000: 25%
• IDR 500,000,001 - 5,000,000,000: 30%
• Above IDR 5,000,000,000: 35%

Explanation: The taxable income (PKP) is divided into portions that fall into each tax bracket, and each portion is taxed at its corresponding rate.

3. Importance of PPh 21 Calculation

Details: Accurate PPh 21 calculation ensures compliance with Indonesian tax regulations, prevents underpayment penalties, and helps with financial planning.

4. Using the Calculator

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

5. Frequently Asked Questions (FAQ)

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

Q2: How often are tax brackets updated?
A: Tax brackets may change annually, typically announced in the Finance Minister's regulation.

Q3: What's the PTKP amount?
A: For 2023, the basic PTKP is IDR 54,000,000 with additional amounts for married status and dependents.

Q4: Are there other deductions besides PTKP?
A: Yes, possible deductions include pension contributions, health insurance, and work-related expenses (up to certain limits).

Q5: When is annual PPh 21 due?
A: The annual tax return (SPT) must be filed by March 31 of the following year, with any balance due paid at that time.