Indonesia Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Indonesia calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| IDR 130,000,000 a yearPTKP marital status: Unmarried (TK); Dependants for PTKP: 0; Annual net income (penghasilan neto) from Form 1721-A1: 120000000; Annual employee BPJS contributions: 4800000 | IDR 121,300,000.00 | IDR 121,300,000.00 | Matches |
Official sources and monitoring
2 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| PMK 168 Tahun 2023 - PPh Pasal 21 calculation for permanent employees, occupational expense and final-period methodMinistry of Finance of Indonesia (JDIH Kemenkeu) | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Article 17 rates under UU HPP and PTKP under PMK 101/PMK.010/2016Directorate General of Taxes (DJP) | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version ID-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident permanent employee (pegawai tetap) with one employer for the full year.
- Annual net income (penghasilan neto) is taken from Form 1721-A1: gross income including employer-paid accident, life and health premiums, less the 5% occupational expense (up to IDR 6,000,000) and the employee pension contribution.
- PTKP is IDR 54,000,000, plus IDR 4,500,000 if married and IDR 4,500,000 for each dependant up to three; the remainder is taxed at the Article 17 rates.
Coverage & limitations
Rule version ID-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- The net income figure must come from payroll records because employer-paid accident, life and health premiums are taxable and vary by employer risk class.
- The monthly effective-rate (TER) withholding is not shown; the result is the annual tax settled in the final period.
- Non-permanent employees, non-residents, zakat and combined spouse income are not covered.
- Independent professional verification pending.