Indonesian Tax Calculator Guide

A tax rate is useful only after the taxable transaction, period and tax base have been established. The Indonesian Tax Calculator shows those assumptions beside its calculation and blocks scenarios without an audited rule. It is an independent tool, not a DJP service or tax-filing system.

Start with the period, not the rate

Select the tax type and the transaction or payment date. For annual resident Article 17 or either supported corporate mode, use 31 December of the tax year. Short and non-calendar tax years are not supported. Construction uses the payment date; a contract signed earlier does not automatically preserve an older rate for later payments under PP 9/2022.

Search the object selector by code, English description or Indonesian wording. The Indonesian name is retained because an explanatory translation is not a replacement for the official definition. The selector is a snapshot, not proof that a code was valid for a historical filing. A supported calculation models the named transaction; it does not certify the displayed filing code.

Income-tax audit windows end on 2024-12-31; selected domestic VAT windows extend through 2025-12-31. These are coverage boundaries, not statements that regulations were repealed on those dates. Do not change the date merely to get a result for an unsupported transaction.

A service payment: gross base versus take-home amount

Consider an ordinary taxable website-development service subject to standard PPh 23, with a registered recipient and no exemption or special facility:

• Date: 2024-06-30.
• Reference object: 24-104-25, website development and management.
• Taxable gross base, excluding VAT: IDR 10,000,000.
• Recipient registration: Has NPWP.

After checking the scenario assumptions, the calculation is:

Taxable gross base                 IDR 10,000,000
PPh 23: 2% × 10,000,000             IDR    200,000
Net after withholding              IDR  9,800,000

The net figure excludes VAT. It is not the final bank transfer if an invoice also includes VAT or other adjustments.

If the agreement instead promises IDR 9,800,000 after withholding, choose the net-after-withholding basis. Algebraic gross-up solves:

Gross base = net / (1 − withholding rate)
           = 9,800,000 / 0.98
           = IDR 10,000,000
Tax        = IDR 200,000

This is not a payroll gross-up or a simulation of rounded tax documents. For PPh 23 in the supported period, choosing No NPWP doubles the applicable standard withholding rate: a 2% rate becomes 4%. The tool does not determine the recipient’s registration status.

PMK 141/2015 distinguishes the taxable service base from an invoice total. Documented payments to workers, purchases, third-party payments or reimbursements may be excluded when the regulation’s conditions are met; catering has its own base definition. Enter the legally established base, not an assumed deduction. If evidence required for an exclusion is absent, do not simply subtract that item. Income subject to Article 21, final tax or an exemption is outside this standard-service scenario.

A historical VAT boundary

For an ordinary domestic taxable supply with a VAT-exclusive price of IDR 10,000,000 and no special treatment:

For IDR 11,100,000 including VAT on 2022-04-01, the base is 11,100,000 / 1.11 = 10,000,000. Multiplying an already VAT-inclusive total by 11% would overstate the VAT.

These historical examples do not cover exports, exemptions, special tax bases or facilities. The historical scenario remains blocked for 2025; choose an explicit 2025 scenario instead.

VAT in 2025: statutory rate versus effective burden

For a taxable domestic supply by a VAT-registered seller, PMK 131/2024 separates the selling price/reimbursement from the tax base (DPP). The statutory rate is 12%, even when the effective burden relative to the price is 11%. The three 2025 selectors are calculation scenarios, not filing codes.

For a price before VAT of IDR 12,000,000:

The adjusted calculation is 12% × (11/12 × 12,000,000) = 1,320,000. Do not enter IDR 11,000,000 as the price: the tool would apply the 11/12 factor a second time. DPP itself may be fractional; it is not rounded before multiplication.

With a price + VAT only input of IDR 13,320,000 for the non-luxury scenario, the tool recovers a selling price of IDR 12,000,000, a DPP of IDR 11,000,000 and VAT of IDR 1,320,000. Dividing that inclusive input by 1.12 would be wrong because the effective burden on the selling price is 11%, not 12%.

Luxury means goods legally classified as subject to PPnBM, not merely expensive goods. You must establish that classification and whether the buyer has final-consumer characteristics. The tool does not determine either. PPnBM itself is not calculated, and the displayed price + VAT is not an invoice total when PPnBM is charged separately. Both input modes must exclude any separately charged PPnBM; do not deduct costs already embedded in the selling price.

These modes exclude imports, exports, exemptions, facilities and separately regulated special-base or specified-amount regimes. PMK 11/2025 Article 2 distinguishes those special bases from PMK 131/2024 Article 3. For example, do not use these ordinary modes for gold, insurance commissions or self-building. The special-regime amendments in PMK 52/2025 and PMK 53/2025 are not additional supported scenarios. Dates in 2026 remain blocked.

Annual tax is not monthly withholding

The annual Article 17 mode starts from PKP (Penghasilan Kena Pajak): taxable income already established after applicable deductions and PTKP (Penghasilan Tidak Kena Pajak, the personal allowance). It does not compute PKP from gross salary or apply BPJS deductions.

For PKP of IDR 120,000,999 in tax year 2024:

PKP rounded down to IDR 1,000       IDR 120,000,000
First IDR 60,000,000 × 5%           IDR   3,000,000
Next  IDR 60,000,000 × 15%          IDR   9,000,000
Annual tax before credits          IDR  12,000,000

The higher rate applies only to the part in that bracket. It does not turn the entire PKP into income taxed at 15%.

This is not monthly TER (Tarif Efektif Rata-rata), a completed A1/A2 statement, or a final-month reconciliation. Earlier withholding and credits are not subtracted. For salary after employee contributions and estimated tax, the separate Take-Home Pay Calculator has a different purpose; it is not a historical filing calculator either.

Corporate income tax and Article 31E

The standard and Article 31E modes cover complete calendar tax years 2009–2024, starting from already determined PKP:

UU 2/2020 set 22% for 2020–2021 and originally scheduled 20% from 2022. Do not use that planned 20% in 2022: UU 7/2021 set the corporate rate at 22% from tax year 2022.

Article 31E is a rate reduction for qualifying domestic resident companies, not a deduction of IDR 4.8 billion from PKP:

• Annual gross turnover up to IDR 4.8 billion, inclusive: all PKP receives half the applicable standard rate.
• Turnover above IDR 4.8 billion and up to IDR 50 billion, inclusive: allocate PKP using rounded PKP × 4.8 billion / gross turnover. Apply half the standard rate to that allocated part and the full rate to the remainder.
• Turnover above IDR 50 billion: no Article 31E reduction. The result states this and calculates tax at the standard rate; it does not continue the ratio beyond the facility ceiling.

For tax year 2024, take PKP of IDR 3,000,000,000 and annual Article 31E gross turnover of IDR 30,000,000,000:

Allocated PKP: 3,000,000,000 × 4,800,000,000 / 30,000,000,000
             = IDR 480,000,000
Remaining PKP = IDR 2,520,000,000
Allocated tax: 480,000,000 × 11%     = IDR  52,800,000
Remaining tax: 2,520,000,000 × 22%  = IDR 554,400,000
Total before credits               = IDR 607,200,000

The official explanation to UU 36/2008 uses those same PKP/turnover inputs for 2009, when the rates were 14% and 28%. Its result is IDR 772,800,000, not the 2024 figure. Its first example uses turnover of IDR 4.5 billion and PKP of IDR 500 million in 2009, producing IDR 70 million. Both official examples are checked by the automated tests.

Use gross turnover legally determined for Article 31E, not taxable profit, not just the first IDR 4.8 billion, and not an assumed subset of taxable sales. Turnover composition, residency and whether the ordinary non-final regime applies must be checked separately. The tool does not determine those matters. This mode excludes permanent establishments, the listed-company reduction, final-turnover regimes and other facilities; it does not subtract credits or instalments. The standard mode should not be used to bypass an applicable facility or a different tax regime.

Total PKP is first rounded down to whole IDR 1,000. Its allocation is then kept as an exact fraction, with no intermediate allocation rounding. All results are before tax-document rounding. A zero-turnover allocation is blocked with an explanation rather than dividing by zero or claiming eligibility.

Other supported scenarios

• Ordinary land/building rental: 10% of the gross rental base from 2018-01-02 through 2024-12-31. Include related rental charges covered by PP 34/2017; accommodation services and build-operate-transfer transition cases are excluded.
• Construction payments: PP 9/2022 rates from 2022-02-21 through 2024-12-31. Choose the correct work type and provider/certificate status; the tool does not verify certificates. Enter the payment excluding VAT.

PPh 22, PPh 15, PPnBM, remaining final-tax scenarios, dividends and PPh 23 service objects 66–69 are reference only in this release. Catalogue presence is not calculation support, a confirmed zero rate, or historical code validity.

Reading exact results and recovering from errors

Whole-rupiah inputs accept digits only, up to 18 digits. Empty values, negative amounts, separators, decimals and exponent notation are rejected without clearing the amount. Zero is accepted.

The arithmetic uses integer fractions, including gross-up and reverse VAT. A recurring result is shown as an exact fraction of one rupiah rather than a rounded approximation. Except for statutory PKP rounding down to whole IDR 1,000, no tax-document rounding is assumed. Check the applicable filing rules before using a fractional result in an invoice or return.

Editing a date, object, amount or assumption clears the previous result and copy report, so an old calculation is not presented as the new one. An unsupported date or object has no fallback rate. Correct the input if it was a mistake; otherwise use the official rules or obtain professional advice.

References

• UU 36/2008 — Articles 17 and 31E, historical corporate rates and commencement.
• Official explanation to UU 36/2008 — Article 31E examples.
• UU 2/2020 — annex Article 5, corporate rate for 2020–2021.
• UU 7/2021 — Article 17, PKP rounding, VAT rate change and commencement provisions.
• UU 42/2009 — ordinary VAT rate and commencement.
• PMK 131/2024 — 2025 VAT rate, adjusted bases and January retail transition.
• PMK 11/2025 — Article 2, distinction from separately regulated special bases.
• PMK 141/PMK.03/2015 — service types, taxable base and documented exclusions.
• DJP PPh 23 rate table, used for standard rates and the no-NPWP multiplier only. Its older dividend conditions and filing deadlines are not adopted here.
• PP 34/2017 — land and building rental.
• PP 9/2022 — construction rates and payment transition.
• DJP calculator, source of the 193 reference object options, downloaded on 2026-10-14. Its selector rates are not used as historical evidence.