Work out Indonesian PPh 21 income tax from annual salary, marital status and dependents - PTKP allowance included, no upload.
No. Everything runs in your browser - your file never leaves your device. How this is verifiable
PPh 21 (Pajak Penghasilan Pasal 21) is Indonesia's income tax on salaries and wages. Since the UU HPP tax reform (Law 7/2021, effective tax year 2022) a progressive tariff applies under Pasal 17: 5 percent up to 60 million rupiah of annual taxable income (PKP), 15 percent up to 250 million, 25 percent up to 500 million, 30 percent up to 5 billion and 35 percent above that. Before the tariff is applied, an allowance is deducted: the PTKP (Penghasilan Tidak Kena Pajak) is 54 million rupiah a year for a single filer, plus 4.5 million for being married and a further 4.5 million per dependent up to a maximum of three.
The calculation runs entirely locally in your browser, in pure JavaScript - nothing is uploaded and nothing is stored. From the annual salary the standard occupational-expense deduction (biaya jabatan, 5 percent, capped at 6 million rupiah a year) is subtracted first, then the PTKP allowance for the chosen marital status and dependent count. The five-tier Pasal 17 tariff is then applied to the remaining taxable income (PKP). It shows the annual PPh 21 tax, the PKP, the PTKP allowance and the average tax rate - instantly on every input.
An honest note: this calculator determines the ANNUAL PPh 21 tax liability under the Pasal 17 tariff on a given annual salary - it does NOT model the monthly TER withholding table (Tarif Efektif Rata-rata, PP 58/2023) employers have used for monthly payroll withholding since 2024; the year-end settlement still follows the Pasal 17 tariff shown here. Not modelled are BPJS employee contributions as an additional deduction (see the separate BPJS calculator for those), in-kind benefits, or special cases like severance pay. This is not tax advice and applies to Indonesia only.
| Input formats | Form inputs (no file) |
|---|---|
| Processing | Locally in your browser (JavaScript) |
| File upload | None |
Limitations: A model-based estimate of the ANNUAL PPh 21 tax (UU HPP Pasal 17) on a GIVEN annual salary, including the occupational-expense allowance (5 percent, capped at 6 million rupiah) and the PTKP allowance (54 million + 4.5 million per marriage/dependent, max 3). Not modelled: the monthly TER withholding table, BPJS employee contributions, in-kind benefits, severance pay. Indonesia only. Not tax advice.
No. The calculation runs entirely locally in the browser (pure JavaScript); nothing is sent or stored.
Penghasilan Tidak Kena Pajak - the tax-free income threshold. 54 million rupiah for a single filer, plus 4.5 million for being married and 4.5 million per dependent, up to three.
No. Employers have used the monthly TER table for ongoing withholding since 2024. This calculator shows the annual PPh 21 liability under the Pasal 17 tariff, as it comes out in the year-end settlement.
The standard occupational-expense deduction for employees: 5 percent of gross salary, capped at 6 million rupiah a year.
No, this calculator covers only PPh 21. Use the separate BPJS calculator for BPJS Kesehatan and BPJS Ketenagakerjaan.
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