1. What is PPh 21 Calculator?

Definition: This calculator estimates the amount of Article 21 Income Tax (PPh 21) based on gross income and the effective tax rate (TER).

Purpose: It helps employees, employers, and tax professionals quickly calculate income tax obligations in Indonesia.

2. How Does the Calculator Work?

The calculator uses the formula:

Where:

• PPh 21 — Article 21 Income Tax amount (IDR)
• Gross Income — Total 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 PPh 21 Calculation

Details: Accurate PPh 21 calculation ensures compliance with Indonesian tax regulations and proper financial planning.

4. Using the Calculator

Tips: Enter the gross income in IDR and the effective tax rate as a decimal (default 0.05). The tax 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 the gross income, considering all tax brackets and deductions.

Q2: How do I determine my TER?
A: TER can be calculated by dividing your total annual tax by your gross annual income.

Q3: Is this calculator suitable for all income types?
A: This provides a basic estimate. For complex cases (multiple income sources, deductions), consult a tax professional.

Q4: Does this include monthly or annual calculations?
A: The calculator works for any time period as long as the income and TER correspond to the same period.

Q5: Where can I find official tax brackets?
A: Refer to the latest Indonesian Directorate General of Taxes regulations for current tax brackets.