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Marcel Barrera
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Download Aplikasi e-SPT PPh Pasal 21 Gratis dan Mudah


Download PPh 21 Aplikasi: A Guide for Indonesian Taxpayers




If you are an employee or an employer in Indonesia, you need to know about PPh 21, which is the income tax on salaries, wages, and other payments related to work or services. Paying PPh 21 is not only a legal obligation, but also a way to contribute to the development of the country. However, calculating and reporting PPh 21 can be complicated and time-consuming, especially if you do it manually. That's why you should consider using PPh 21 aplikasi, which is a software that can help you with the process. In this article, we will explain what PPh 21 is, how to calculate it manually, and how to use PPh 21 aplikasi to make your life easier.


What is PPh 21 and why is it important?




Definition and scope of PPh 21




PPh 21 stands for Pajak Penghasilan Pasal 21, which means income tax article 21. It is a tax that applies to income in the form of salaries, wages, honoraria, allowances, bonuses, commissions, pensions, severance pay, and other payments by name and in any form related to work or position, services, and activities performed by individuals who are domestic tax subjects or referred to as taxpayers.




download pph 21 aplikasi



PPh 21 applies to both employees and employers in Indonesia. Employees are those who receive or earn income from work or services performed for an employer. Employers are those who pay or provide income to employees or other income recipients. Employers can be individuals, companies, government agencies, state-owned enterprises, or other entities.


Employers are responsible for withholding, paying, and reporting PPh 21 on behalf of their employees or other income recipients. Employees or other income recipients are also required to report their annual income tax return (SPT) and pay any additional tax due if their income exceeds the threshold.


Benefits of paying PPh 21




Paying PPh 21 is not only a legal obligation, but also a way to contribute to the development of the country. By paying PPh 21, you are supporting the government's budget for various public services and programs, such as education, health care, infrastructure, social welfare, defense, security, and others. Paying PPh 21 also shows your compliance with the tax laws and regulations in Indonesia.


By paying PPh 21 correctly and on time, you can also avoid penalties and interest charges that may arise from late payment or underpayment. You can also claim tax credits or refunds if you have overpaid your taxes or have excess tax payments from previous years.


Penalties for non-compliance




If you fail to comply with your PPh 21 obligations, you may face penalties and interest charges from the tax authorities. The penalties and interest charges vary depending on the type and severity of the violation. Some examples of penalties and interest charges are:


  • A penalty of 2% per month for late payment of tax due, up to a maximum of 48%.



  • A penalty of Rp100,000 for late submission of SPT.



  • A penalty of 15% of the underpaid tax amount for incorrect or incomplete SPT.



  • A penalty of 100% of the underpaid tax amount for fraudulent or intentional SPT.



  • A penalty of 20% of the tax due for failure to withhold or collect tax.



  • A penalty of 5% of the tax due for failure to pay or deposit tax.



  • A penalty of 2% per month for late payment or deposit of tax, up to a maximum of 24%.



Therefore, it is important to comply with your PPh 21 obligations and avoid any penalties and interest charges that may affect your financial situation and reputation.


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How to calculate PPh 21 manually?




Components of gross income




To calculate PPh 21 manually, you need to know the components of your gross income. Gross income is the total amount of income that you receive or earn from your work or services before any deductions or taxes. Gross income consists of:


  • Regular income: This is the income that you receive or earn on a regular basis, such as monthly salary, wages, honoraria, allowances, bonuses, commissions, etc.



  • Irregular income: This is the income that you receive or earn on an irregular basis, such as annual bonus, severance pay, pension, gratuity, etc.



  • Benefits in kind: This is the income that you receive or earn in the form of goods or services provided by your employer, such as housing, vehicle, health insurance, education, etc.



You need to add up all these components to get your gross income for each month and for the whole year.


Non-taxable income (PTKP)




Not all of your gross income is subject to PPh 21. You can deduct a certain amount of your gross income that is considered as non-taxable income or Penghasilan Tidak Kena Pajak (PTKP). PTKP is a standard deduction based on your marital status and number of dependents. The current PTKP rates are:



StatusPTKP per year (Rp)


Single54,000,000


Married58,500,000


Married with one dependent63,000,000


Married with two dependents67,500,000


Married with three dependents72,000,000


You can deduct the PTKP amount from your annual gross income to get your net income. You can also divide the PTKP amount by 12 to get the monthly PTKP amount and deduct it from your monthly gross income.


Taxable income (PKP)




Your taxable income or Penghasilan Kena Pajak (PKP) is the amount of your net income that is subject to PPh 21. You can calculate your PKP by subtracting your PTKP from your net income. If your net income is less than or equal to your PTKP, then your PKP is zero and you do not have to pay any PPh 21. However, if your net income is more than your PTKP, then you have to pay PPh 21 according to the progressive tax rates.


Progressive tax rates




PPh 21 follows a progressive tax system, which means that the higher your PKP, the higher the tax rate that applies to you. The current progressive tax rates are:



PKP per year (Rp)Tax rate (%)


Up to 50,000,0005


Above 50,000,000 up to 250,000,00015


Above 250,000,000 up to 500,000,00025


Above 500,000,00030


To calculate your PPh 21 using the progressive tax rates, you need to apply the tax rate for each bracket of your PKP and add them up. For example, if your PKP is Rp300 million, then your PPh 21 is calculated as follows:



PKP per year (Rp)Tax rate (%)Tax amount (Rp)


50,000,00052,500,000


200,000,0001530,000,000


50,000,0002512,500,000


Total-45,000,000


You can also divide your PPh 21 by 12 to get the monthly PPh 21 amount that you have to pay or withhold.


Example of calculation




To illustrate how to calculat


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