Tools / Gratis
Tabel TER PPh 21 Lengkap
Sumber: lampiran PP 58/2023 dan PMK 168/2023.
Sejak Januari 2024, PPh 21 karyawan tetap untuk Januari sampai November dihitung dengan tarif efektif rata-rata (TER): penghasilan bruto sebulan dikali tarif sesuai kategori. Di bulan Desember, pajak setahun dihitung ulang dengan tarif Pasal 17.
- Kategori A: TK/0, TK/1, K/0
- Kategori B: TK/2, TK/3, K/1, K/2
- Kategori C: K/3
Mau langsung tahu gaji bersihnya? Pakai kalkulator gaji bersih, atau lihat nilai PTKP di tabel PTKP.
TK/0 · TK/1 · K/0
TER Kategori A
| Penghasilan bruto sebulan | Tarif |
|---|---|
| Sampai Rp5.400.000 | 0% |
| Rp5.400.001 – Rp5.650.000 | 0,25% |
| Rp5.650.001 – Rp5.950.000 | 0,5% |
| Rp5.950.001 – Rp6.300.000 | 0,75% |
| Rp6.300.001 – Rp6.750.000 | 1% |
| Rp6.750.001 – Rp7.500.000 | 1,25% |
| Rp7.500.001 – Rp8.550.000 | 1,5% |
| Rp8.550.001 – Rp9.650.000 | 1,75% |
| Rp9.650.001 – Rp10.050.000 | 2% |
| Rp10.050.001 – Rp10.350.000 | 2,25% |
| Rp10.350.001 – Rp10.700.000 | 2,5% |
| Rp10.700.001 – Rp11.050.000 | 3% |
| Rp11.050.001 – Rp11.600.000 | 3,5% |
| Rp11.600.001 – Rp12.500.000 | 4% |
| Rp12.500.001 – Rp13.750.000 | 5% |
| Rp13.750.001 – Rp15.100.000 | 6% |
| Rp15.100.001 – Rp16.950.000 | 7% |
| Rp16.950.001 – Rp19.750.000 | 8% |
| Rp19.750.001 – Rp24.150.000 | 9% |
| Rp24.150.001 – Rp26.450.000 | 10% |
| Rp26.450.001 – Rp28.000.000 | 11% |
| Rp28.000.001 – Rp30.050.000 | 12% |
| Rp30.050.001 – Rp32.400.000 | 13% |
| Rp32.400.001 – Rp35.400.000 | 14% |
| Rp35.400.001 – Rp39.100.000 | 15% |
| Rp39.100.001 – Rp43.850.000 | 16% |
| Rp43.850.001 – Rp47.800.000 | 17% |
| Rp47.800.001 – Rp51.400.000 | 18% |
| Rp51.400.001 – Rp56.300.000 | 19% |
| Rp56.300.001 – Rp62.200.000 | 20% |
| Rp62.200.001 – Rp68.600.000 | 21% |
| Rp68.600.001 – Rp77.500.000 | 22% |
| Rp77.500.001 – Rp89.000.000 | 23% |
| Rp89.000.001 – Rp103.000.000 | 24% |
| Rp103.000.001 – Rp125.000.000 | 25% |
| Rp125.000.001 – Rp157.000.000 | 26% |
| Rp157.000.001 – Rp206.000.000 | 27% |
| Rp206.000.001 – Rp337.000.000 | 28% |
| Rp337.000.001 – Rp454.000.000 | 29% |
| Rp454.000.001 – Rp550.000.000 | 30% |
| Rp550.000.001 – Rp695.000.000 | 31% |
| Rp695.000.001 – Rp910.000.000 | 32% |
| Rp910.000.001 – Rp1.400.000.000 | 33% |
| Di atas Rp1.400.000.000 | 34% |
TK/2 · TK/3 · K/1 · K/2
TER Kategori B
| Penghasilan bruto sebulan | Tarif |
|---|---|
| Sampai Rp6.200.000 | 0% |
| Rp6.200.001 – Rp6.500.000 | 0,25% |
| Rp6.500.001 – Rp6.850.000 | 0,5% |
| Rp6.850.001 – Rp7.300.000 | 0,75% |
| Rp7.300.001 – Rp9.200.000 | 1% |
| Rp9.200.001 – Rp10.750.000 | 1,5% |
| Rp10.750.001 – Rp11.250.000 | 2% |
| Rp11.250.001 – Rp11.600.000 | 2,5% |
| Rp11.600.001 – Rp12.600.000 | 3% |
| Rp12.600.001 – Rp13.600.000 | 4% |
| Rp13.600.001 – Rp14.950.000 | 5% |
| Rp14.950.001 – Rp16.400.000 | 6% |
| Rp16.400.001 – Rp18.450.000 | 7% |
| Rp18.450.001 – Rp21.850.000 | 8% |
| Rp21.850.001 – Rp26.000.000 | 9% |
| Rp26.000.001 – Rp27.700.000 | 10% |
| Rp27.700.001 – Rp29.350.000 | 11% |
| Rp29.350.001 – Rp31.450.000 | 12% |
| Rp31.450.001 – Rp33.950.000 | 13% |
| Rp33.950.001 – Rp37.100.000 | 14% |
| Rp37.100.001 – Rp41.100.000 | 15% |
| Rp41.100.001 – Rp45.800.000 | 16% |
| Rp45.800.001 – Rp49.500.000 | 17% |
| Rp49.500.001 – Rp53.800.000 | 18% |
| Rp53.800.001 – Rp58.500.000 | 19% |
| Rp58.500.001 – Rp64.000.000 | 20% |
| Rp64.000.001 – Rp71.000.000 | 21% |
| Rp71.000.001 – Rp80.000.000 | 22% |
| Rp80.000.001 – Rp93.000.000 | 23% |
| Rp93.000.001 – Rp109.000.000 | 24% |
| Rp109.000.001 – Rp129.000.000 | 25% |
| Rp129.000.001 – Rp163.000.000 | 26% |
| Rp163.000.001 – Rp211.000.000 | 27% |
| Rp211.000.001 – Rp374.000.000 | 28% |
| Rp374.000.001 – Rp459.000.000 | 29% |
| Rp459.000.001 – Rp555.000.000 | 30% |
| Rp555.000.001 – Rp704.000.000 | 31% |
| Rp704.000.001 – Rp957.000.000 | 32% |
| Rp957.000.001 – Rp1.405.000.000 | 33% |
| Di atas Rp1.405.000.000 | 34% |
K/3
TER Kategori C
| Penghasilan bruto sebulan | Tarif |
|---|---|
| Sampai Rp6.600.000 | 0% |
| Rp6.600.001 – Rp6.950.000 | 0,25% |
| Rp6.950.001 – Rp7.350.000 | 0,5% |
| Rp7.350.001 – Rp7.800.000 | 0,75% |
| Rp7.800.001 – Rp8.850.000 | 1% |
| Rp8.850.001 – Rp9.800.000 | 1,25% |
| Rp9.800.001 – Rp10.950.000 | 1,5% |
| Rp10.950.001 – Rp11.200.000 | 1,75% |
| Rp11.200.001 – Rp12.050.000 | 2% |
| Rp12.050.001 – Rp12.950.000 | 3% |
| Rp12.950.001 – Rp14.150.000 | 4% |
| Rp14.150.001 – Rp15.550.000 | 5% |
| Rp15.550.001 – Rp17.050.000 | 6% |
| Rp17.050.001 – Rp19.500.000 | 7% |
| Rp19.500.001 – Rp22.700.000 | 8% |
| Rp22.700.001 – Rp26.600.000 | 9% |
| Rp26.600.001 – Rp28.100.000 | 10% |
| Rp28.100.001 – Rp30.100.000 | 11% |
| Rp30.100.001 – Rp32.600.000 | 12% |
| Rp32.600.001 – Rp35.400.000 | 13% |
| Rp35.400.001 – Rp38.900.000 | 14% |
| Rp38.900.001 – Rp43.000.000 | 15% |
| Rp43.000.001 – Rp47.400.000 | 16% |
| Rp47.400.001 – Rp51.200.000 | 17% |
| Rp51.200.001 – Rp55.800.000 | 18% |
| Rp55.800.001 – Rp60.400.000 | 19% |
| Rp60.400.001 – Rp66.700.000 | 20% |
| Rp66.700.001 – Rp74.500.000 | 21% |
| Rp74.500.001 – Rp83.200.000 | 22% |
| Rp83.200.001 – Rp95.600.000 | 23% |
| Rp95.600.001 – Rp110.000.000 | 24% |
| Rp110.000.001 – Rp134.000.000 | 25% |
| Rp134.000.001 – Rp169.000.000 | 26% |
| Rp169.000.001 – Rp221.000.000 | 27% |
| Rp221.000.001 – Rp390.000.000 | 28% |
| Rp390.000.001 – Rp463.000.000 | 29% |
| Rp463.000.001 – Rp561.000.000 | 30% |
| Rp561.000.001 – Rp709.000.000 | 31% |
| Rp709.000.001 – Rp965.000.000 | 32% |
| Rp965.000.001 – Rp1.419.000.000 | 33% |
| Di atas Rp1.419.000.000 | 34% |
Contoh perhitungan
Karyawan lajang tanpa tanggungan (TK/0, kategori A) dengan penghasilan bruto Rp10.454.000 sebulan masuk rentang Rp10.350.001 – Rp10.700.000, tarifnya 2,5%. PPh 21 sebulan = Rp10.454.000 × 2,5% = Rp261.350.
Penghasilan bruto termasuk gaji, tunjangan, lembur, bonus, THR, dan premi BPJS Kesehatan, JKK, dan JKM yang dibayar perusahaan.