TARIF PEMOTONGAN PAJAK PENGHASILAN PASAL 21 ATAS PENGHASILAN

SEHUBUNGAN DENGAN PEKER.IAAN, JASA, ATAU KEGIATAN WAJIB PAJAK

ORANG PRIBADI
Berlaku mulai 01 januari 2024

TARIF PEMOTONGAN PPh 21 terdiri atas :

1 Tarif berdasarkan Pasal 17 ayat (1) huruf a UU PPh
2 Tarif efektif pemotongan PPh 21
a Tarif efektif bulanan (dikategorikan berdasarkan PTKP sesuai status
perkawinan dan jumlah tanggungan WP pada awal tahun pajak ).
Kategori tarif efektif bulanan :
- Kategori A, atas bruto bulanan yang diterima/ diperoleh penerima penghasilan
dengan status PTKP : TK/0 , TK/1, K/0
- Kategori B, atas bruto bulanan yang diterima/ diperoleh penerima penghasilan
dengan status PTKP : TK/2 , TK/3, K/1, K/2
- Kategori C, atas bruto bulanan yang diterima/ diperoleh penerima penghasilan
dengan status PTKP K/3
b Tarif efektif harian
 KATEGORI A KATEGORI B
PTKP : TK/0 , TK/1, K/0 PTKP : TK/2 , TK/3, K/1, K/2
PENGHASILAN BRUTO TARIF PENGHASILAN BRUTO
0 5,400,000 0% 0 6,200,000
> 5,400,000 - 5,650,000 0.25% > 6,200,000 - 6,500,000
> 5,650,000 - 5,950,000 0.5% > 6,500,000 - 6,850,000
> 5,950,000 - 6,300,000 0.75% > 6,850,000 - 7,300,000
> 6,300,000 - 6,750,000 1% > 7,300,000 - 9,200,000
> 6,750,000 - 7,500,000 1.25% > 9,200,000 - 10,750,000
> 7,500,000 - 8,550,000 1.5% > 10,750,000 - 11,250,000
> 8,550,000 - 9,650,000 1.75% > 11,250,000 - 11,600,000
> 9,650,000 - 10,050,000 2% > 11,600,000 - 12,600,000
> 10,050,000 - 10,350,000 2.25% > 12,600,000 - 13,600,000
> 10,350,000 - 10,700,000 2.5% > 13,600,000 - 14,950,000
> 10,700,000 - 11,050,000 3% > 14,950,000 - 16,400,000
> 11,050,000 - 11,600,000 3.5% > 16,400,000 - 18,450,000
> 11,600,000 - 12,500,000 4% > 18,450,000 - 21,850,000
> 12,500,000 - 13,750,000 5% > 21,850,000 - 26,000,000
> 13,750,000 - 15,100,000 6% > 26,000,000 - 27,700,000
> 15,100,000 - 16,950,000 7% > 27,700,000 - 29,350,000
> 16,950,000 - 19,750,000 8% > 29,350,000 - 31,450,000
> 19,750,000 - 24,150,000 9% > 31,450,000 - 33,950,000
> 24,150,000 - 26,450,000 10% > 33,950,000 - 37,100,000
> 26,450,000 - 28,000,000 11% > 37,100,000 - 41,100,000
> 28,000,000 - 30,050,000 12% > 41,100,000 - 45,800,000
> 30,050,000 - 32,400,000 13% > 45,800,000 - 49,500,000
> 32,400,000 - 35,400,000 14% > 49,500,000 - 53,800,000
> 35,400,000 - 39,100,000 15% > 53,800,000 - 58,500,000
> 39,100,000 - 43,850,000 16% > 58,500,000 - 64,000,000
> 43,850,000 - 47,800,000 17% > 64,000,000 - 71,000,000
> 47,800,000 - 51,400,000 18% > 71,000,000 - 80,000,000
> 51,400,000 - 56,300,000 19% > 80,000,000 - 93,000,000
> 56,300,000 - 62,200,000 20% > 93,000,000 - 109,000,000
> 62,200,000 - 68,600,000 21% > 109,000,000 - 129,000,000
> 68,600,000 - 77,500,000 22% > 129,000,000 - 163,000,000
> 77,500,000 - 89,000,000 23% > 163,000,000 - 211,000,000
> 89,000,000 - 103,000,000 24% > 211,000,000 - 374,000,000
> 103,000,000 - 125,000,000 25% > 374,000,000 - 459,000,000
> 125,000,000 - 157,000,000 26% > 459,000,000 - 555,000,000
> 157,000,000 - 206,000,000 27% > 555,000,000 - 704,000,000
> 206,000,000 - 337,000,000 28% > 704,000,000 - 957,000,000
> 337,000,000 - 454,000,000 29% > 957,000,000 - 1,405,000,000
> 454,000,000 - 550,000,000 30% > 1,405,000,000 - dst
> 550,000,000 - 695,000,000 31%
> 695,000,000 - 910,000,000 32%
> 910,000,000 - 1,400,000,000 33%
> 1,400,000,000 - dst 34%
B KATEGORI C TARIF EFEKTIF HARIAN
K/1, K/2 PTKP K/3
TARIF PENGHASILAN BRUTO TARIF PENGHASILAN BRUTO
0% 0 6,600,000 0% 0 -
0.25% > 6,600,000 - 6,950,000 0.25% 450,000 -
0.5% > 6,950,000 - 7,350,000 0.5%
0.75% > 7,350,000 - 7,800,000 0.75%
1% > 7,800,000 - 8,850,000 1%
1.5% > 8,850,000 - 9,800,000 1.25% KETERANGAN
2% > 9,800,000 - 10,950,000 1.5% TK =
3% > 10,950,000 - 11,200,000 1.75% K =
3% > 11,200,000 - 12,050,000 2% TK/0 =
4% > 12,050,000 - 12,950,000 3% TK/1 =
5% > 12,950,000 - 14,150,000 4% TK/2 =
6% > 14,150,000 - 15,550,000 5% TK/3 =
7% > 15,550,000 - 17,050,000 6% K/0 =
8% > 17,050,000 - 19,500,000 7% K/1 =
9% > 19,500,000 - 22,700,000 8% K/2 =
10% > 22,700,000 - 26,600,000 9% K/3 =
11% > 26,600,000 - 28,100,000 10%
12% > 28,100,000 - 30,100,000 11%
13% > 30,100,000 - 32,600,000 12%
14% > 32,600,000 - 35,400,000 13%
15% > 35,400,000 - 38,900,000 14%
16% > 38,900,000 - 43,000,000 15%
17% > 43,000,000 - 47,400,000 16%
18% > 47,400,000 - 51,200,000 17%
19% > 51,200,000 - 55,800,000 18%
20% > 55,800,000 - 60,400,000 19%
21% > 60,400,000 - 66,700,000 20%
22% > 66,700,000 - 74,500,000 21%
23% > 74,500,000 - 83,200,000 22%
24% > 83,200,000 - 95,600,000 23%
25% > 95,600,000 - 110,000,000 24%
26% > 110,000,000 - 134,000,000 25%
27% > 134,000,000 - 169,000,000 26%
28% > 169,000,000 - 221,000,000 27%
29% > 221,000,000 - 390,000,000 28%
30% > 390,000,000 - 463,000,000 29%
31% > 463,000,000 - 561,000,000 30%
32% > 561,000,000 - 709,000,000 31%
33% > 709,000,000 - 965,000,000 32%
34% > 965,000,000 - 1,419,000,000 33%
> 1,419,000,000 - dst 34%
 TARIF EFEKTIF HARIAN

PENGHASILAN BRUTO TARIF

450,000 0%
2,500,000 0.5%

TIDAK KAWIN
KAWIN
TIDAK KAWIN, TANGGUNGAN 0
TIDAK KAWIN, TANGGUNGAN 1
TIDAK KAWIN, TANGGUNGAN 2
TIDAK KAWIN, TANGGUNGAN 3
KAWIN, TANGGUNGAN 0
KAWIN, TANGGUNGAN 1
KAWIN, TANGGUNGAN 2
KAWIN, TANGGUNGAN 3
 KATEGORI A KATEGORI B KATEGORI C
PTKP : TK/0 , TK/1, K/0 PTKP : TK/2 , TK/3, K/1, K/2 PTKP K/3
PENGHASILAN BRUTO TARIF PENGHASILAN BRUTO TARIF PENGHASILAN BRUTO TARIF
0 5,400,000 0% 0 6,200,000 0% 0 6,600,000 0%
> 5,400,000 sd 5,650,000 0.25% > 6,200,000 sd 6,500,000 0.25% > 6,600,000 sd 6,950,000 0.25%
> 5,650,000 sd 5,950,000 0.5% > 6,500,000 sd 6,850,000 0.5% > 6,950,000 sd 7,350,000 0.5%
> 5,950,000 sd 6,300,000 0.75% > 6,850,000 sd 7,300,000 0.75% > 7,350,000 sd 7,800,000 0.75%
> 6,300,000 sd 6,750,000 1% > 7,300,000 sd 9,200,000 1% > 7,800,000 sd 8,850,000 1%
> 6,750,000 sd 7,500,000 1.25% > 9,200,000 sd 10,750,000 1.5% > 8,850,000 sd 9,800,000 1.25%
> 7,500,000 sd 8,550,000 1.5% > 10,750,000 sd 11,250,000 2% > 9,800,000 sd 10,950,000 1.5%
> 8,550,000 sd 9,650,000 1.75% > 11,250,000 sd 11,600,000 2.5% > 10,950,000 sd 11,200,000 1.75%
> 9,650,000 sd 10,050,000 2% > 11,600,000 sd 12,600,000 3% > 11,200,000 sd 12,050,000 2%
> 10,050,000 sd 10,350,000 2.25% > 12,600,000 sd 13,600,000 4% > 12,050,000 sd 12,950,000 3%
> 10,350,000 sd 10,700,000 2.5% > 13,600,000 sd 14,950,000 5% > 12,950,000 sd 14,150,000 4%
> 10,700,000 sd 11,050,000 3% > 14,950,000 sd 16,400,000 6% > 14,150,000 sd 15,550,000 5%
> 11,050,000 sd 11,600,000 3.5% > 16,400,000 sd 18,450,000 7% > 15,550,000 sd 17,050,000 6%
> 11,600,000 sd 12,500,000 4% > 18,450,000 sd 21,850,000 8% > 17,050,000 sd 19,500,000 7%
> 12,500,000 sd 13,750,000 5% > 21,850,000 sd 26,000,000 9% > 19,500,000 sd 22,700,000 8%
> 13,750,000 sd 15,100,000 6% > 26,000,000 sd 27,700,000 10% > 22,700,000 sd 26,600,000 9%
> 15,100,000 sd 16,950,000 7% > 27,700,000 sd 29,350,000 11% > 26,600,000 sd 28,100,000 10%
> 16,950,000 sd 19,750,000 8% > 29,350,000 sd 31,450,000 12% > 28,100,000 sd 30,100,000 11%
> 19,750,000 sd 24,150,000 9% > 31,450,000 sd 33,950,000 13% > 30,100,000 sd 32,600,000 12%
> 24,150,000 sd 26,450,000 10% > 33,950,000 sd 37,100,000 14% > 32,600,000 sd 35,400,000 13%
> 26,450,000 sd 28,000,000 11% > 37,100,000 sd 41,100,000 15% > 35,400,000 sd 38,900,000 14%
> 28,000,000 sd 30,050,000 12% > 41,100,000 sd 45,800,000 16% > 38,900,000 sd 43,000,000 15%
> 30,050,000 sd 32,400,000 13% > 45,800,000 sd 49,500,000 17% > 43,000,000 sd 47,400,000 16%
> 32,400,000 sd 35,400,000 14% > 49,500,000 sd 53,800,000 18% > 47,400,000 sd 51,200,000 17%
> 35,400,000 sd 39,100,000 15% > 53,800,000 sd 58,500,000 19% > 51,200,000 sd 55,800,000 18%
> 39,100,000 sd 43,850,000 16% > 58,500,000 sd 64,000,000 20% > 55,800,000 sd 60,400,000 19%
> 43,850,000 sd 47,800,000 17% > 64,000,000 sd 71,000,000 21% > 60,400,000 sd 66,700,000 20%
> 47,800,000 sd 51,400,000 18% > 71,000,000 sd 80,000,000 22% > 66,700,000 sd 74,500,000 21%
> 51,400,000 sd 56,300,000 19% > 80,000,000 sd 93,000,000 23% > 74,500,000 sd 83,200,000 22%
> 56,300,000 sd 62,200,000 20% > 93,000,000 sd 109,000,000 24% > 83,200,000 sd 95,600,000 23%
> 62,200,000 sd 68,600,000 21% > 109,000,000 sd 129,000,000 25% > 95,600,000 sd 110,000,000 24%
> 68,600,000 sd 77,500,000 22% > 129,000,000 sd 163,000,000 26% > 110,000,000 sd 134,000,000 25%
> 77,500,000 sd 89,000,000 23% > 163,000,000 sd 211,000,000 27% > 134,000,000 sd 169,000,000 26%
> 89,000,000 sd 103,000,000 24% > 211,000,000 sd 374,000,000 28% > 169,000,000 sd 221,000,000 27%
> 103,000,000 sd 125,000,000 25% > 374,000,000 sd 459,000,000 29% > 221,000,000 sd 390,000,000 28%
> 125,000,000 sd 157,000,000 26% > 459,000,000 sd 555,000,000 30% > 390,000,000 sd 463,000,000 29%
> 157,000,000 sd 206,000,000 27% > 555,000,000 sd 704,000,000 31% > 463,000,000 sd 561,000,000 30%
> 206,000,000 sd 337,000,000 28% > 704,000,000 sd 957,000,000 32% > 561,000,000 sd 709,000,000 31%
> 337,000,000 sd 454,000,000 29% > 957,000,000 sd 1,405,000,000 33% > 709,000,000 sd 965,000,000 32%
> 454,000,000 sd 550,000,000 30% > 1,405,000,000 sd dst 34% > 965,000,000 sd 1,419,000,000 33%
> 550,000,000 sd 695,000,000 31% > 1,419,000,000 sd dst 34%
> 695,000,000 sd 910,000,000 32%
> 910,000,000 sd 1,400,000,000 33%
> 1,400,000,000 sd dst 34%