Government Regulation (GR) No.

58/2023 re: Withholding Tax Article 21 (“PPh

21”)
Please be informed that on 27 December 2023, the Government has issued Government Regulation
No.GR-58 regarding the rate of PPh 21 on employment, service, and activity income received by
individuals.

This regulation will be effective starting on 1 January 2024.

Based on this regulation, the PPh 21 will consist of:

a. Tax rate based on Article 17 (1)(a) of Income Tax Law, and

b. Effective Tax Rate (“ETR”) for monthly PPh 21

1. Tax Calculation for PPh 21

The tax calculation for monthly PPh 21 for the months of January to November is calculated using the
ETR. Whilst the annual PPh 21 tax calculation carried out in December is still calculated using the
normal Article 21 progressive income tax rate regulated under Article 17(1)(a) of Income Tax Law.

The final tax underpayment of PPh 21 will be based on the December recalculation amount minus the
PPh 21 that has been withheld from period of January to November.

2. Monthly ETR PPh 21

The ETR is calculated based on all gross income received by an individual in a particular month
without applying any annualisation or deduction.

The rate should be based on Non Taxable Income as per marital and dependent status at the
beginning of a taxable year and the range of income received monthly.

ETR is catagorized as follows:

• Category A for individuals with a marital status of:
✓ Single with no dependent (S/0);
✓ Single with one dependent (S/1);
✓ Married with no dependent (M/0).

• Category B for individuals with a marital status of:

✓ Single with two dependents (S/2);
✓ Single with three dependents (S/3);
✓ Married with one dependent (M/1);
✓ Married with two dependent (M/2).

• Category C for individuals with a marital status of:

✓ Married with three dependents (M/3).

Please refer to Appendix A for the applicable monthly ETR for each range of income.
3. December Recalculation PPh 21

The recalculation of December PPh 21 will be based on annual gross income received by an
individual.

The PPh 21 Tax rate should be calculated using the normal Article 21 progressive income tax rate
regulated under Article 17(1)(a) of Income Tax Law. Please refer to Appendix B for more
clarification.
 APPENDIX A
KATEGORI A KATEGORI B KATEGORI C
S/0 S/2 PTKP M/3
PTKP S/1 S/3
PTKP
M/0 M/1
M/2

No Lowest Income Highest Income Tariff No Lowest Income Highest Income Tariff No Lowest Income Highest Income Tariff
1 Rp - Rp 5,400,000.00 0.00% 1 Rp - Rp 6,200,000.00 0.00% 1 Rp - Rp 6,600,000.00 0.00%
2 Rp 5,400,001.00 Rp 5,650,000.00 0.25% 2 Rp 6,200,001.00 Rp 6,500,000.00 0.25% 2 Rp 6,600,001.00 Rp 6,950,000.00 0.25%
3 Rp 5,650,001.00 Rp 5,950,000.00 0.50% 3 Rp 6,500,001.00 Rp 6,850,000.00 0.50% 3 Rp 6,950,001.00 Rp 7,350,000.00 0.50%
4 Rp 5,950,001.00 Rp 6,300,000.00 0.75% 4 Rp 6,850,001.00 Rp 7,300,000.00 0.75% 4 Rp 7,350,001.00 Rp 7,800,000.00 0.75%
5 Rp 6,300,001.00 Rp 6,750,000.00 1.00% 5 Rp 7,300,001.00 Rp 9,200,000.00 1.00% 5 Rp 7,800,001.00 Rp 8,850,000.00 1.00%
6 Rp 6,750,001.00 Rp 7,500,000.00 1.25% 6 Rp 9,200,001.00 Rp 10,750,000.00 1.50% 6 Rp 8,850,001.00 Rp 9,800,000.00 1.25%
7 Rp 7,500,001.00 Rp 8,550,000.00 1.50% 7 Rp 10,750,001.00 Rp 11,250,000.00 2.00% 7 Rp 9,800,001.00 Rp 10,950,000.00 1.50%
8 Rp 8,550,001.00 Rp 9,650,000.00 1.75% 8 Rp 11,250,001.00 Rp 11,600,000.00 2.50% 8 Rp 10,950,001.00 Rp 11,200,000.00 1.75%
9 Rp 9,650,001.00 Rp 10,050,000.00 2.00% 9 Rp 11,600,001.00 Rp 12,600,000.00 3.00% 9 Rp 11,200,001.00 Rp 12,050,000.00 2.00%
10 Rp 10,050,001.00 Rp 10,350,000.00 2.25% 10 Rp 12,600,001.00 Rp 13,600,000.00 4.00% 10 Rp 12,050,001.00 Rp 12,950,000.00 3.00%
11 Rp 10,350,001.00 Rp 10,700,000.00 2.50% 11 Rp 13,600,001.00 Rp 14,950,000.00 5.00% 11 Rp 12,950,001.00 Rp 14,150,000.00 4.00%
12 Rp 10,700,001.00 Rp 11,050,000.00 3.00% 12 Rp 14,950,001.00 Rp 16,400,000.00 6.00% 12 Rp 14,150,001.00 Rp 15,550,000.00 5.00%
13 Rp 11,050,001.00 Rp 11,600,000.00 3.50% 13 Rp 16,400,001.00 Rp 18,450,000.00 7.00% 13 Rp 15,550,001.00 Rp 17,050,000.00 6.00%
14 Rp 11,600,001.00 Rp 12,500,000.00 4.00% 14 Rp 18,450,001.00 Rp 21,850,000.00 8.00% 14 Rp 17,050,001.00 Rp 19,500,000.00 7.00%
15 Rp 12,500,001.00 Rp 13,750,000.00 5.00% 15 Rp 21,850,001.00 Rp 26,000,000.00 9.00% 15 Rp 19,500,001.00 Rp 22,700,000.00 8.00%
16 Rp 13,750,001.00 Rp 15,100,000.00 6.00% 16 Rp 26,000,001.00 Rp 27,700,000.00 10.00% 16 Rp 22,700,001.00 Rp 26,600,000.00 9.00%
17 Rp 15,100,001.00 Rp 16,950,000.00 7.00% 17 Rp 27,700,001.00 Rp 29,350,000.00 11.00% 17 Rp 26,600,001.00 Rp 28,100,000.00 10.00%
18 Rp 16,950,001.00 Rp 19,750,000.00 8.00% 18 Rp 29,350,001.00 Rp 31,450,000.00 12.00% 18 Rp 28,100,001.00 Rp 30,100,000.00 11.00%
19 Rp 19,750,001.00 Rp 24,150,000.00 9.00% 19 Rp 31,450,001.00 Rp 33,950,000.00 13.00% 19 Rp 30,100,001.00 Rp 32,600,000.00 12.00%
20 Rp 24,150,001.00 Rp 26,450,000.00 10.00% 20 Rp 33,950,001.00 Rp 37,100,000.00 14.00% 20 Rp 32,600,001.00 Rp 35,400,000.00 13.00%
21 Rp 26,450,001.00 Rp 28,000,000.00 11.00% 21 Rp 37,100,001.00 Rp 41,100,000.00 15.00% 21 Rp 35,400,001.00 Rp 38,900,000.00 14.00%
22 Rp 28,000,001.00 Rp 30,050,000.00 12.00% 22 Rp 41,100,001.00 Rp 45,800,000.00 16.00% 22 Rp 38,900,001.00 Rp 43,000,000.00 15.00%
23 Rp 30,050,001.00 Rp 32,400,000.00 13.00% 23 Rp 45,800,001.00 Rp 49,500,000.00 17.00% 23 Rp 43,000,001.00 Rp 47,400,000.00 16.00%
24 Rp 32,400,001.00 Rp 35,400,000.00 14.00% 24 Rp 49,500,001.00 Rp 53,800,000.00 18.00% 24 Rp 47,400,001.00 Rp 51,200,000.00 17.00%
25 Rp 35,400,001.00 Rp 39,100,000.00 15.00% 25 Rp 53,800,001.00 Rp 58,500,000.00 19.00% 25 Rp 51,200,001.00 Rp 55,800,000.00 18.00%
26 Rp 39,100,001.00 Rp 43,850,000.00 16.00% 26 Rp 58,500,001.00 Rp 64,000,000.00 20.00% 26 Rp 55,800,001.00 Rp 60,400,000.00 19.00%
27 Rp 43,850,001.00 Rp 47,800,000.00 17.00% 27 Rp 64,000,001.00 Rp 71,000,000.00 21.00% 27 Rp 60,400,001.00 Rp 66,700,000.00 20.00%
28 Rp 47,800,001.00 Rp 51,400,000.00 18.00% 28 Rp 71,000,001.00 Rp 80,000,000.00 22.00% 28 Rp 66,700,001.00 Rp 74,500,000.00 21.00%
29 Rp 51,400,001.00 Rp 56,300,000.00 19.00% 29 Rp 80,000,001.00 Rp 93,000,000.00 23.00% 29 Rp 74,500,001.00 Rp 83,200,000.00 22.00%
30 Rp 56,300,001.00 Rp 62,200,000.00 20.00% 30 Rp 93,000,001.00 Rp 109,000,000.00 24.00% 30 Rp 83,200,001.00 Rp 95,600,000.00 23.00%
31 Rp 62,200,001.00 Rp 68,600,000.00 21.00% 31 Rp 109,000,001.00 Rp 129,000,000.00 25.00% 31 Rp 95,600,001.00 Rp 110,000,000.00 24.00%
32 Rp 68,600,001.00 Rp 77,500,000.00 22.00% 32 Rp 129,000,001.00 Rp 163,000,000.00 26.00% 32 Rp 110,000,001.00 Rp 134,000,000.00 25.00%
33 Rp 77,500,001.00 Rp 89,000,000.00 23.00% 33 Rp 163,000,001.00 Rp 211,000,000.00 27.00% 33 Rp 134,000,001.00 Rp 169,000,000.00 26.00%
34 Rp 89,000,001.00 Rp 103,000,000.00 24.00% 34 Rp 211,000,001.00 Rp 374,000,000.00 28.00% 34 Rp 169,000,001.00 Rp 221,000,000.00 27.00%
35 Rp 103,000,001.00 Rp 125,000,000.00 25.00% 35 Rp 374,000,001.00 Rp 459,000,000.00 29.00% 35 Rp 221,000,001.00 Rp 390,000,000.00 28.00%
 APPENDIX A
KATEGORI A KATEGORI B KATEGORI C
S/0 S/2 PTKP M/3
PTKP S/1 S/3
PTKP
M/0 M/1
M/2

No Lowest Income Highest Income Tariff No Lowest Income Highest Income Tariff No Lowest Income Highest Income Tariff
36 Rp 125,000,001.00 Rp 157,000,000.00 26.00% 36 Rp 459,000,001.00 Rp 555,000,000.00 30.00% 36 Rp 390,000,001.00 Rp 463,000,000.00 29.00%
37 Rp 157,000,001.00 Rp 206,000,000.00 27.00% 37 Rp 555,000,001.00 Rp 704,000,000.00 31.00% 37 Rp 463,000,001.00 Rp 561,000,000.00 30.00%
38 Rp 206,000,001.00 Rp 337,000,000.00 28.00% 38 Rp 704,000,001.00 Rp 957,000,000.00 32.00% 38 Rp 561,000,001.00 Rp 709,000,000.00 31.00%
39 Rp 337,000,001.00 Rp 454,000,000.00 29.00% 39 Rp 957,000,001.00 Rp 1,405,000,000.00 33.00% 39 Rp 709,000,001.00 Rp 965,000,000.00 32.00%
40 Rp 454,000,001.00 Rp 550,000,000.00 30.00% 40 > Rp 1,405,000,000.00 34.00% 40 Rp 965,000,001.00 Rp 1,419,000,000.00 33.00%
41 Rp 550,000,001.00 Rp 695,000,000.00 31.00% 41 > Rp 1,419,000,000.00 34.00%
42 Rp 695,000,001.00 Rp 910,000,000.00 32.00%
43 Rp 910,000,001.00 Rp 1,400,000,000.00 33.00%
44 > Rp 1,400,000,000.00 34.00%
Appendix B

Example of Tax Calculation PPh 21

Tuan A bekerja pada PT Z. Tuan A berstatus menikah dan tidak memiliki tanggungan (K/0).
Premi JKK dan JKM per bulan yang dibayar oleh PT Z untuk Tuan A adalah masing-masing
sebesar 0.50% dan 0.30% dari komponen gaji Tuan A. Iuran pensiun yang dibayarkan oleh PT Z
untuk Tuan A adalah sebesar Rp 200,000.00 per bulan sedangkan iuran pensiun yang dibayar
sendiri oleh Tuan A melalui PT Z adalah sebesar Rp 100,000.00 per bulan. Selama tahun 2024,
Tuan A menerima atau memperoleh penghasilan dan dipotong PPh Pasal 21 menggunakan tarif
efektif bulanan kategori A dengan penghitungan sebagai berikut:

Tunjangan Premi JKK Tarif Efektif

Hari Raya Uang & JKM Penghasilan Bulanan PPh Pasal 21
Bulan Gaji (Rp) Tunjangan (Rp) (Rp) Bonus (Rp) Lembur (Rp) (Rp) Bruto (Rp) Kategori A (Rp)
Januari 10,000,000 20,000,000 80,000 30,080,000 13% 3,910,400
Februari 10,000,000 20,000,000 5,000,000 80,000 35,080,000 14% 4,911,200
Maret 10,000,000 20,000,000 80,000 30,080,000 13% 3,910,400
April 10,000,000 20,000,000 80,000 30,080,000 13% 3,910,400
Mei 10,000,000 20,000,000 5,000,000 80,000 35,080,000 14% 4,911,200
Juni 10,000,000 20,000,000 80,000 30,080,000 13% 3,910,400
Juli 10,000,000 20,000,000 20,000,000 80,000 50,080,000 18% 9,014,400
Agustus 10,000,000 20,000,000 80,000 30,080,000 13% 3,910,400
September 10,000,000 20,000,000 80,000 30,080,000 13% 3,910,400
Oktober 10,000,000 20,000,000 80,000 30,080,000 13% 3,910,400
November 10,000,000 20,000,000 80,000 30,080,000 13% 3,910,400
Desember 10,000,000 20,000,000 60,000,000 80,000 90,080,000
Jumlah 120,000,000 240,000,000 60,000,000 20,000,000 10,000,000 960,000 450,960,000 50,120,000

Perhitungan Pajak Penghasilan PPh 21 terutang pada bulan Desember 2024:

Penghasilan bruto setahun 450,960,000

Pengurangan:
Biaya jabatan setahun maksimal 6,000,000
Iuran Pensiun (12 x 100,000) 1,200,000 7,200,000
Penghasilan neto setahun 443,760,000
Penghasilan Tidak Kena Pajak setahun
- Untuk wajib pajak sendiri 54,000,000
- Tambahan untuk menikah 4,500,000 58,500,000
Penghasilan kena pajak setahun 385,260,000

Pajak Penghasilan Pasal 21 terutang setahun

5% x 60,000,000 3,000,000
15% x 190,000,000 28,500,000
25% x 135,260,000 33,815,000
65,315,000
Pajak Penghasilan Pasal 21 yang telah dipotong 50,120,000
sampai dengan bulan November
Pajak Penghasilan Pasal 21 yang harus dipotong 15,195,000
pada bulan Desember 2024