Potongan: PPh 21

Same salary, different deduction? Since 2024, Indonesian permanent employees have PPh 21 withheld at a monthly effective rate (TER): one percentage of gross pay, set by the pay band and PTKP status. A month with a bonus or THR jumps to a higher band, and December is recalculated on the Article 17 progressive schedule. This app shows all of it, with the regulation's own numbers.

CALCULATE
Enter gross monthly pay and PTKP status (TK/0 to K/3) and see this month's deduction, the rate and the TER category.

RATE BANDS
See the band your pay landed in, the bands either side, and how many rupiah until the rate changes.

MONTHS
Record the year month by month. Add THR or a bonus and see the deduction recomputed beside the previous month.

DECEMBER
Project the December recalculation from the months recorded: annual income, occupational expense, PTKP, taxable income, the year's PPh 21, and the difference against January–November — what December deducts, or what the employer must refund.

NUMBERS FROM THE REGULATION
TER tables A, B and C from PP 58/2023. PTKP from PMK 101/2016. Article 17 rates from Law 7/2021. Deductions, rounding and the December rule from PMK 168/2023, reproducing the official worked examples.

FULLY OFFLINE
No account, no sign-in, no ads, no analytics, no internet connection. Your months stay on your device.

For permanent employees on monthly pay. Not yet for non-permanent employees, expatriates, severance, or K/I status.

Figures are estimates, not tax advice. This app is not affiliated with the Directorate General of Taxes (DJP). The official figure is on the withholding slip from your employer.

POTONGAN PRO (optional)
The app and its calculator are free. Potongan Pro unlocks the payslip check, PDF export and iCloud sync.
- Potongan Pro Monthly - auto-renewing subscription, Rp 9,000 per month
- Potongan Pro Yearly - auto-renewing subscription, Rp 39,000 per year
- Potongan Pro Lifetime - one-time purchase, Rp 99,000, not a subscription

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