Hitung PPh 21 dengan tarif efektif (TER): potongan bulanan, Desember, BPJS, gaji bersih
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Sejak 2024, PPh 21 karyawan tetap Januari sampai November dihitung dengan penghasilan bruto sebulan dikali tarif efektif (TER) kategori A, B atau C sesuai status PTKP. Bruto termasuk premi JKK, JKM dan BPJS Kesehatan yang dibayar perusahaan. Di bulan Desember dihitung pajak setahun dengan tarif Pasal 17, dikurangi potongan Januari sampai November. Gaji Rp10.000.000 TK/0 dipotong Rp261.350 per bulan.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
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This calculator works out PPh Pasal 21 for a permanent employee (pegawai tetap) under PP 58/2023 and PMK 168/2023, with the employee's BPJS contributions, from the tables and examples published by the Directorate General of Taxes.
What counts as gross. Salary and allowances, bonuses and THR, plus the JKK, JKM and BPJS Kesehatan premiums the employer pays for you. The employer's JHT and JP are not income.
A worked example. Rp10,000,000 a month, single (TK/0), lowest JKK risk: gross is Rp10,454,000 with the employer's premiums, so the TER is 2.5% and PPh 21 is Rp261,350 a month. After JHT, JP and BPJS Kesehatan, take-home pay is Rp9,338,650. The yearly tax is Rp3,277,200, so December takes Rp402,350.
The rest of the article, and all 6 questions about Indonesia PPh 21 Calculator 2026 (TER), are on the Indonesia PPh 21 Calculator 2026 (TER) page.
From January to November, multiply the month's gross pay, including the employer's JKK, JKM and BPJS Kesehatan premiums, by the effective rate in table A, B or C for that gross. A single employee with Rp15,500,000 gross falls in the 7% row of table A, so Rp1,085,000 is withheld.
December settles the whole year. The year's gross, less biaya jabatan, your pension contributions and PTKP, is taxed at the Pasal 17 rates, and the tax already withheld from January to November is subtracted. In the DJP example, Rp10 million a month on K/0 pays Rp200,000 monthly and Rp515,000 in December.
An employee pays 2% for JHT, 1% for JP on wages up to the JP cap, and 1% for BPJS Kesehatan on wages up to Rp12,000,000. The employer adds 3.7% JHT, 2% JP, 4% health, 0.3% JKM and 0.24% to 1.74% JKK, depending on the work's risk.
Yes. A bonus or THR is added to the gross of the month it is paid, which can move the whole month into a higher TER row. The yearly tax worked out in December then corrects the total, so any extra taken in the bonus month comes back as a smaller December withholding.
Rates and rules change; check the source before you rely on a figure.
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