Skema Perubahan Tarif PPh 21 - Pegawai Tetap

TER A TER B
TK/0 TK/2
PTKP TK/1 K/1
PTKP
K/0 TK/3
K/2

No Lapisan Penghasilan bruto (Rp.) TER A No Lapisan Penghasilan bruto (Rp.)

1 kurang dari 4,500,000 0.00% 1 kurang dari
2 4,500,001 s.d 5,000,000 0.25% 2 5,500,001 s.d
3 5,000,001 s.d 5,500,000 0.50% 3 6,000,001 s.d
4 5,500,001 s.d 6,000,000 0.75% 4 6,500,001 s.d
5 6,000,001 s.d 6,500,000 1.00% 5 7,000,001 s.d
6 6,500,001 s.d 7,000,000 1.25% 6 7,500,001 s.d
7 7,000,001 s.d 7,500,000 1.50% 7 8,000,001 s.d
8 7,500,001 s.d 8,000,000 1.75% 8 9,500,001 s.d
9 8,000,001 s.d 8,500,000 2.00% 9 10,000,001 s.d
10 8,500,001 s.d 9,000,000 2.25% 10 11,000,001 s.d
11 9,000,001 s.d 9,500,000 2.50% 11 13,000,001 s.d
12 9,500,001 s.d 10,000,000 3.00% 12 14,000,001 s.d
13 10,000,001 s.d 11,000,000 3.50% 13 15,000,001 s.d
14 11,000,001 s.d 12,000,000 4.00% 14 17,000,001 s.d
15 12,000,001 s.d 13,000,000 5.00% 15 20,000,001 s.d
16 13,000,001 s.d 15,000,000 6.00% 16 24,000,001 s.d
17 15,000,001 s.d 17,000,000 7.00% 17 27,000,001 s.d
18 17,000,001 s.d 19,000,000 8.00% 18 29,000,001 s.d
19 19,000,001 s.d 23,000,000 9.00% 19 31,000,001 s.d
20 23,000,001 s.d 26,000,000 10.00% 20 34,000,001 s.d
21 26,000,001 s.d 28,000,000 11.00% 21 37,000,001 s.d
22 28,000,001 s.d 30,000,000 12.00% 22 41,000,001 s.d
23 30,000,001 s.d 33,000,000 13.00% 23 46,000,001 s.d
24 33,000,001 s.d 36,000,000 14.00% 24 50,000,001 s.d
25 36,000,001 s.d 39,000,000 15.00% 25 55,000,001 s.d
26 39,000,001 s.d 44,000,000 16.00% 26 60,000,001 s.d
27 44,000,001 s.d 48,000,000 17.00% 27 66,000,001 s.d
28 48,000,001 s.d 53,000,000 18.00% 28 74,000,001 s.d
29 53,000,001 s.d 58,000,000 19.00% 29 84,000,001 s.d
30 58,000,001 s.d 64,000,000 20.00% 30 96,000,001 s.d
31 64,000,001 s.d 71,000,000 21.00% 31 114,000,001 s.d
32 71,000,001 s.d 81,000,000 22.00% 32 139,000,001 s.d
33 81,000,001 s.d 93,000,000 23.00% 33 177,000,001 s.d
34 93,000,001 s.d 110,000,000 24.00% 34 246,000,001 s.d
35 110,000,001 s.d 134,000,000 25.00% 35 400,000,001 s.d
36 134,000,001 s.d 171,000,000 26.00% 36 491,000,001 s.d
37 171,000,001 s.d 237,000,000 27.00% 37 598,000,001 s.d
38 237,000,001 s.d 386,000,000 28.00% 38 765,000,001 s.d
39 386,000,001 s.d 487,000,000 29.00% 39 1,060,000,001 s.d
40 487,000,001 s.d 594,000,000 30.00% 40 lebih dari
41 594,000,001 s.d 754,000,000 31.00%
42 754,000,001 s.d 1,049,000,000 32.00%
43 1,049,000,001 s.d 1,709,000,000 33.00%
44 lebih dari 1,709,000,000 34.00%
 TER C
PTKP K/3

n Penghasilan bruto (Rp.) TER B No Lapisan Penghasilan bruto (Rp.) TER C

5,500,000 0.00% 1 kurang dari 6,000,000 0.00%
6,000,000 0.25% 2 6,000,001 s.d 6,500,000 0.25%
6,500,000 0.50% 3 6,500,001 s.d 7,000,000 0.50%
7,000,000 0.75% 4 7,000,001 s.d 7,500,000 0.75%
7,500,000 1.00% 5 7,500,001 s.d 8,000,000 1.00%
8,000,000 1.50% 6 8,000,001 s.d 8,500,000 1.25%
9,500,000 2.00% 7 8,500,001 s.d 9,500,000 1.50%
10,000,000 2.50% 8 9,500,001 s.d 10,000,000 1.75%
11,000,000 3.00% 9 10,000,001 s.d 11,000,000 2.00%
13,000,000 4.00% 10 11,000,001 s.d 12,000,000 3.00%
14,000,000 5.00% 11 12,000,001 s.d 13,000,000 4.00%
15,000,000 6.00% 12 13,000,001 s.d 15,000,000 5.00%
17,000,000 7.00% 13 15,000,001 s.d 17,000,000 6.00%
20,000,000 8.00% 14 17,000,001 s.d 19,000,000 7.00%
24,000,000 9.00% 15 19,000,001 s.d 22,000,000 8.00%
27,000,000 10.00% 16 22,000,001 s.d 26,000,000 9.00%
29,000,000 11.00% 17 26,000,001 s.d 28,000,000 10.00%
31,000,000 12.00% 18 28,000,001 s.d 30,000,000 11.00%
34,000,000 13.00% 19 30,000,001 s.d 33,000,000 12.00%
37,000,000 14.00% 20 33,000,001 s.d 36,000,000 13.00%
41,000,000 15.00% 21 36,000,001 s.d 39,000,000 14.00%
46,000,000 16.00% 22 39,000,001 s.d 43,000,000 15.00%
50,000,000 17.00% 23 43,000,001 s.d 48,000,000 16.00%
55,000,000 18.00% 24 48,000,001 s.d 52,000,000 17.00%
60,000,000 19.00% 25 52,000,001 s.d 27,000,000 18.00%
66,000,000 20.00% 26 27,000,001 s.d 62,000,000 19.00%
74,000,000 21.00% 27 62,000,001 s.d 68,000,000 20.00%
84,000,000 22.00% 28 68,000,001 s.d 76,000,000 21.00%
96,000,000 23.00% 29 76,000,001 s.d 87,000,000 22.00%
114,000,000 24.00% 30 87,000,001 s.d 100,000,000 23.00%
139,000,000 25.00% 31 100,000,001 s.d 118,000,000 24.00%
177,000,000 26.00% 32 118,000,001 s.d 143,000,000 25.00%
246,000,000 27.00% 33 143,000,001 s.d 184,000,000 26.00%
400,000,000 28.00% 34 184,000,001 s.d 254,000,000 27.00%
491,000,000 29.00% 35 254,000,001 s.d 414,000,000 28.00%
598,000,000 30.00% 36 414,000,001 s.d 499,000,000 29.00%
765,000,000 31.00% 37 499,000,001 s.d 604,000,000 30.00%
1,060,000,000 32.00% 38 604,000,001 s.d 774,000,000 31.00%
1,724,000,000 33.00% 39 774,000,001 s.d 1,069,000,000 32.00%
1,724,000,000 34.00% 40 1,069,000,001 s.d 1,744,000,000 33.00%
41 lebih dari 1,744,000,000 34.00%
 Penghasilan Bruto Tarif
kurang dari 450,000 0%
450,001 s.d 2,500,000 0.50%
Skema Perubahan Tarif PPh 21 - Bukan Pegawai

No Lapisan Penghasilan bruto (Rp.) TER

1 kurang dari 4,000,000 1.00%
2 4,000,001 s.d 6,000,000 2.00%
3 6,000,001 s.d 10,000,000 3.00%
4 10,000,001 s.d 16,000,000 4.00%
5 16,000,001 s.d 24,000,000 5.00%
6 24,000,001 s.d 34,000,000 6.00%
7 34,000,001 s.d 46,000,000 7.00%
8 46,000,001 s.d 74,000,000 8.00%
9 74,000,001 s.d 106,000,000 9.00%
10 106,000,001 s.d 115,000,000 10.00%
11 115,000,001 s.d 125,000,000 11.00%
12 125,000,001 s.d 135,000,000 12.00%
13 135,000,001 s.d 145,000,000 13.00%
14 145,000,001 s.d 155,000,000 14.00%
15 155,000,001 s.d 165,000,000 15.00%
16 165,000,001 s.d 175,000,000 16.00%
17 175,000,001 s.d 185,000,000 17.00%
18 185,000,001 s.d 188,000,000 18.00%
19 188,000,001 s.d 191,000,000 19.00%
20 191,000,001 s.d 194,000,000 20.00%
21 194,000,001 s.d 197,000,000 21.00%
22 197,000,001 s.d 200,000,000 22.00%
23 200,000,001 s.d 300,000,000 23.00%
24 300,000,001 s.d 400,000,000 24.00%
25 400,000,001 s.d 500,000,000 25.00%
26 500,000,001 s.d 580,000,000 26.00%
27 580,000,001 s.d 660,000,000 27.00%
28 660,000,001 s.d 740,000,000 28.00%
29 740,000,001 s.d 800,000,000 29.00%
30 800,000,001 s.d 840,000,000 30.00%
31 840,000,001 s.d 880,000,000 31.00%
32 880,000,001 s.d 920,000,000 32.00%
33 920,000,001 s.d 960,000,000 33.00%
34 960,000,001 s.d 1,000,000,000 34.00%
35 lebih dari 1,000,000,000 35.00%