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1---
2name: id-payroll-pph21
3description: Use this skill whenever asked to calculate, review, or advise on Indonesian payroll — PPh 21 (income tax withholding), BPJS Kesehatan (health insurance), BPJS Ketenagakerjaan (JHT, JP, JKK, JKM employment social security), biaya jabatan, or PTKP thresholds. Trigger on phrases like "PPh 21", "PPh Pasal 21", "pajak penghasilan", "BPJS", "gaji Indonesia", "payroll Indonesia", "potong pajak karyawan", "TER PPh 21", "PTKP", or any Indonesia employment income tax / social security request. ALWAYS read this skill before touching any Indonesia payroll or PPh 21 work.
4version: 1.0
5jurisdiction: ID
6tax_year: 2025
7category: international
8depends_on:
9 - foundation
10---
11 
12# Indonesia Payroll — PPh 21 & BPJS Contributions Skill v1.0
13 
14---
15 
16## Section 1 — Quick reference
17 
18| Field | Value |
19|---|---|
20| Country | Indonesia (Republik Indonesia) |
21| Tax | PPh 21 — Pajak Penghasilan Pasal 21 (Employment Income Tax Withholding) |
22| Currency | IDR (Indonesian Rupiah / Rp) |
23| Tax year | Calendar year (1 Jan – 31 Dec) |
24| Current tax year | 2025 |
25| Tax authority | Direktorat Jenderal Pajak (DJP) — Directorate General of Taxes |
26| Return forms | SPT Tahunan PPh Orang Pribadi (1770/1770S/1770SS) |
27| Monthly withholding | E-Bupot PPh 21/26 via DJP Online |
28| Filing deadline | 31 March (annual); 20th of following month (monthly E-Bupot) |
29| Governing law | UU PPh No. 36/2008, as amended by UU HPP No. 7/2021; PP 58/2023; PMK 168/2023 |
30| Source credit | `steevenz/id-payroll-calculator` (MIT) + `KejawenLab/PPH21` (MIT) + DJP / official regulations |
31| Contributor | Open Accountants Community |
32| Validated by | Pending — requires sign-off by a qualified Indonesian tax consultant |
33| Skill version | 1.0 |
34 
35---
36 
37## Section 2 — PPh 21 progressive tax brackets (Tarif Pasal 17 UU HPP)
38 
39Tax is computed on **Penghasilan Kena Pajak (PKP)** — taxable income after deductions and PTKP.
40 
41These brackets are from UU HPP No. 7/2021, effective from 1 January 2022 onward. They are permanent and unchanged through 2025/2026.
42 
43| Annual PKP (IDR) | Rate | Max tax in bracket |
44|---|---|---|
45| 0 – 60,000,000 | 5% | 3,000,000 |
46| 60,000,001 – 250,000,000 | 15% | 28,500,000 |
47| 250,000,001 – 500,000,000 | 25% | 62,500,000 |
48| 500,000,001 – 5,000,000,000 | 30% | 1,350,000,000 |
49| Over 5,000,000,000 | 35% | — |
50 
51> **Note:** The `steevenz/id-payroll-calculator` and `KejawenLab/PPH21` repos use the older pre-HPP brackets (first bracket 0–50M, no 35% bracket). The brackets above reflect the current law.
52 
53**No-NPWP surcharge:** Employees without an NPWP (tax ID number) are subject to an additional 20% surcharge on the calculated PPh 21 liability (per `steevenz/id-payroll-calculator` `Pph21.php`).
54 
55---
56 
57## Section 3 — PTKP (Penghasilan Tidak Kena Pajak / Non-Taxable Income)
58 
59PTKP is deducted from annual net income before applying the progressive brackets. Amounts are per PMK 101/PMK.010/2016, unchanged through 2025.
60 
61| Status code | Description | Annual PTKP (IDR) |
62|---|---|---|
63| TK/0 | Single, no dependents | 54,000,000 |
64| TK/1 | Single, 1 dependent | 58,500,000 |
65| TK/2 | Single, 2 dependents | 63,000,000 |
66| TK/3 | Single, 3 dependents | 67,500,000 |
67| K/0 | Married, no dependents | 58,500,000 |
68| K/1 | Married, 1 dependent | 63,000,000 |
69| K/2 | Married, 2 dependents | 67,500,000 |
70| K/3 | Married, 3 dependents | 72,000,000 |
71 
72Additional rules:
73- Maximum 3 dependents (tanggungan) are recognized
74- If wife's income is combined (penghasilan digabung), add an additional IDR 54,000,000
75 
76Source: `steevenz/id-payroll-calculator` → `State.php` → `$listOfPTKP` array.
77 
78---
79 
80## Section 4 — Biaya Jabatan (Position Deduction)
81 
82| Parameter | Value |
83|---|---|
84| Rate | 5% of annual gross income |
85| Monthly maximum | IDR 500,000 |
86| Annual maximum | IDR 6,000,000 |
87| Applies to | Permanent employees (pegawai tetap) only |
88 
89Employees earning at or below the province minimum wage are exempt from biaya jabatan (per `steevenz/id-payroll-calculator` logic).
90 
91Source: UU DJP No. PER-32/PJ/2015 Pasal 21 ayat 3; `PayrollCalculator.php`.
92 
93---
94 
95## Section 5 — BPJS Kesehatan (Health Insurance)
96 
97| Component | Rate | Paid by |
98|---|---|---|
99| Employer contribution | 4% of gross monthly salary | Employer |
100| Employee contribution | 1% of gross monthly salary | Employee (payroll deduction) |
101| **Total** | **5%** | |
102 
103| Parameter | Value |
104|---|---|
105| Maximum wage basis | IDR 12,000,000/month |
106| Additional dependents | If employee has > 5 family dependents, additional 1% deduction per extra dependent |
107 
108Source: `steevenz/id-payroll-calculator` → `PayrollCalculator.php` (employer 4%, employee 1%).
109 
110---
111 
112## Section 6 — BPJS Ketenagakerjaan (Employment Social Security)
113 
114### 6a — JHT (Jaminan Hari Tua / Old-Age Savings)
115 
116| Component | Rate | Paid by |
117|---|---|---|
118| Employer contribution | 3.70% of gross monthly salary | Employer |
119| Employee contribution | 2.00% of gross monthly salary | Employee (payroll deduction) |
120| **Total** | **5.70%** | |
121 
122Source: `steevenz/id-payroll-calculator` → `PayrollCalculator.php`.
123 
124### 6b — JP (Jaminan Pensiun / Pension Insurance)
125 
126| Component | Rate | Paid by |
127|---|---|---|
128| Employer contribution | 2.00% of gross monthly salary | Employer |
129| Employee contribution | 1.00% of gross monthly salary | Employee (payroll deduction) |
130| **Total** | **3.00%** | |
131 
132| Parameter | Value |
133|---|---|
134| Maximum wage basis | IDR 10,547,400/month (effective 1 March 2025) |
135 
136When salary exceeds the wage ceiling, contributions are calculated on the ceiling amount, not actual salary. Example: for salary IDR 15,000,000, employer JP = 2% × 10,547,400 = IDR 210,948; employee JP = 1% × 10,547,400 = IDR 105,474.
137 
138Source: `steevenz/id-payroll-calculator` → `PayrollCalculator.php` (cap logic at `7000000` in repo, now updated to IDR 10,547,400 per BPJS Ketenagakerjaan 2025 regulation).
139 
140### 6c — JKK (Jaminan Kecelakaan Kerja / Work Accident Insurance)
141 
142Paid entirely by the employer. Rate depends on the company's industry risk grade:
143 
144| Risk grade | Industry type | Rate |
145|---|---|---|
146| Grade 1 | Very low risk (e.g. financial services, offices) | 0.24% |
147| Grade 2 | Low risk (e.g. retail, hospitality) | 0.54% |
148| Grade 3 | Medium risk (e.g. manufacturing, light industry) | 0.89% |
149| Grade 4 | High risk (e.g. transportation, heavy industry) | 1.27% |
150| Grade 5 | Very high risk (e.g. mining, construction) | 1.74% |
151 
152Source: `steevenz/id-payroll-calculator` → `State.php` → `$listOfJKKRiskGradePercentage` array.
153 
154### 6d — JKM (Jaminan Kematian / Death Insurance)
155 
156| Component | Rate | Paid by |
157|---|---|---|
158| Employer contribution | 0.30% of gross monthly salary | Employer |
159| Employee contribution | — | — |
160| **Total** | **0.30%** | |
161 
162Source: `steevenz/id-payroll-calculator` → `PayrollCalculator.php`.
163 
164### 6e — JKP (Jaminan Kehilangan Pekerjaan / Job Loss Insurance)
165 
166| Component | Rate | Paid by |
167|---|---|---|
168| Contribution | 0.46% | Government + reallocation from JKK/JKM surplus |
169 
170JKP was introduced by PP 37/2021 (effective February 2022). The 0.46% is funded jointly: 0.22% from employer contribution reallocated from JKK/JKM, 0.14% from government, and 0.10% from reallocation of BPJS Ketenagakerjaan surplus. **No additional payroll deduction for employer or employee.** This program is listed for completeness but does not change the payroll calculation.
171 
172---
173 
174## Section 7 — Summary of all payroll contributions
175 
176| Program | Employer | Employee | Total |
177|---|---|---|---|
178| BPJS Kesehatan | 4.00% | 1.00% | 5.00% |
179| JHT | 3.70% | 2.00% | 5.70% |
180| JP (capped at IDR 10,547,400) | 2.00% | 1.00% | 3.00% |
181| JKK (varies by risk grade) | 0.24%–1.74% | — | 0.24%–1.74% |
182| JKM | 0.30% | — | 0.30% |
183| **Total (using JKK grade 2)** | **10.54%** | **4.00%** | **14.54%** |
184 
185---
186 
187## Section 8 — TER (Tarif Efektif Rata-rata / Average Effective Rate)
188 
189Since 1 January 2024, monthly PPh 21 withholding for permanent employees uses the TER scheme (PP 58/2023, PMK 168/2023) instead of the old cumulative method.
190 
191**How TER works:**
1921. Months January–November: `PPh 21 = Gross Monthly Income × TER rate`
1932. December (or final month of employment): recalculate full-year liability using progressive brackets (Section 2), then subtract all TER withheld in months 1–11
194 
195### TER category assignment
196 
197| TER Category | PTKP Status |
198|---|---|
199| A | TK/0, TK/1, K/0 |
200| B | TK/2, TK/3, K/1, K/2 |
201| C | K/3 |
202 
203### TER Category A — selected rates (common salary ranges)
204 
205| Monthly gross income (IDR) | TER rate |
206|---|---|
207| 0 – 5,400,000 | 0% |
208| 5,400,001 – 5,650,000 | 0.25% |
209| 5,650,001 – 5,950,000 | 0.50% |
210| 5,950,001 – 6,300,000 | 0.75% |
211| 6,300,001 – 6,750,000 | 1.00% |
212| 6,750,001 – 7,500,000 | 1.25% |
213| 7,500,001 – 8,550,000 | 1.50% |
214| 8,550,001 – 9,650,000 | 1.75% |
215| 9,650,001 – 10,050,000 | 2.00% |
216| 10,050,001 – 10,350,000 | 2.25% |
217| 10,350,001 – 10,700,000 | 2.50% |
218| 10,700,001 – 11,050,000 | 3.00% |
219| 11,050,001 – 11,600,000 | 3.50% |
220| 11,600,001 – 12,500,000 | 4.00% |
221| 12,500,001 – 13,750,000 | 5.00% |
222| 13,750,001 – 15,100,000 | 6.00% |
223| 15,100,001 – 16,950,000 | 7.00% |
224| 16,950,001 – 19,750,000 | 8.00% |
225| 19,750,001 – 24,150,000 | 9.00% |
226| 24,150,001 – 26,450,000 | 10.00% |
227| 26,450,001 – 28,000,000 | 11.00% |
228| 28,000,001 – 30,050,000 | 12.00% |
229| 30,050,001 – 32,400,000 | 13.00% |
230| 32,400,001 – 35,400,000 | 14.00% |
231| 35,400,001 – 39,100,000 | 15.00% |
232| 39,100,001 – 43,850,000 | 16.00% |
233| 43,850,001 – 47,800,000 | 17.00% |
234| 47,800,001 – 51,400,000 | 18.00% |
235| 51,400,001 – 56,300,000 | 19.00% |
236| 56,300,001 – 62,200,000 | 20.00% |
237| 62,200,001 – 68,600,000 | 21.00% |
238| 68,600,001 – 77,500,000 | 22.00% |
239| 77,500,001 – 89,000,000 | 23.00% |
240| 89,000,001 – 103,000,000 | 24.00% |
241| 103,000,001 – 125,000,000 | 25.00% |
242| 125,000,001 – 157,000,000 | 26.00% |
243| 157,000,001 – 206,000,000 | 27.00% |
244| 206,000,001 – 337,000,000 | 28.00% |
245| 337,000,001 – 454,000,000 | 29.00% |
246| 454,000,001 – 550,000,000 | 30.00% |
247| 550,000,001 – 695,000,000 | 31.00% |
248| 695,000,001 – 910,000,000 | 32.00% |
249| 910,000,001 – 1,400,000,000 | 33.00% |
250| Over 1,400,000,000 | 34.00% |
251 
252### TER Category B — selected rates (common salary ranges)
253 
254| Monthly gross income (IDR) | TER rate |
255|---|---|
256| 0 – 6,200,000 | 0% |
257| 6,200,001 – 6,500,000 | 0.25% |
258| 6,500,001 – 6,850,000 | 0.50% |
259| 6,850,001 – 7,300,000 | 0.75% |
260| 7,300,001 – 9,200,000 | 1.00% |
261| 9,200,001 – 10,750,000 | 1.50% |
262| 10,750,001 – 11,250,000 | 2.00% |
263| 11,250,001 – 11,600,000 | 2.50% |
264| 11,600,001 – 12,600,000 | 3.00% |
265| 12,600,001 – 13,600,000 | 4.00% |
266| 13,600,001 – 14,950,000 | 5.00% |
267| 14,950,001 – 16,400,000 | 6.00% |
268| 16,400,001 – 18,450,000 | 7.00% |
269| 18,450,001 – 21,850,000 | 8.00% |
270| 21,850,001 – 26,000,000 | 9.00% |
271| 26,000,001 – 27,700,000 | 10.00% |
272| Over 27,700,000 | 11%–34% (see PP 58/2023 Annex) |
273 
274### TER Category C — selected rates (common salary ranges)
275 
276| Monthly gross income (IDR) | TER rate |
277|---|---|
278| 0 – 6,600,000 | 0% |
279| 6,600,001 – 6,950,000 | 0.25% |
280| 6,950,001 – 7,350,000 | 0.50% |
281| 7,350,001 – 7,800,000 | 0.75% |
282| 7,800,001 – 8,850,000 | 1.00% |
283| 8,850,001 – 9,800,000 | 1.25% |
284| 9,800,001 – 10,950,000 | 1.50% |
285| 10,950,001 – 11,200,000 | 1.75% |
286| 11,200,001 – 12,050,000 | 2.00% |
287| 12,050,001 – 12,950,000 | 3.00% |
288| 12,950,001 – 14,150,000 | 4.00% |
289| 14,150,001 – 15,550,000 | 5.00% |
290| 15,550,001 – 17,050,000 | 6.00% |
291| 17,050,001 – 19,500,000 | 7.00% |
292| 19,500,001 – 22,700,000 | 8.00% |
293| 22,700,001 – 26,600,000 | 9.00% |
294| 26,600,001 – 28,100,000 | 10.00% |
295| Over 28,100,000 | 11%–34% (see PP 58/2023 Annex) |
296 
297### TER Harian (Daily Rate) — for non-permanent employees
298 
299| Daily gross income (IDR) | TER rate |
300|---|---|
301| ≤ 450,000 | 0% |
302| 450,001 – 2,500,000 | 0.50% |
303| > 2,500,000 | Use 50% × gross × progressive rates (Pasal 17) |
304 
305---
306 
307## Section 9 — Annual PPh 21 computation method (December recalculation)
308 
309```
310Step 1: Gross annual income (gaji + tunjangan tetap + overtime + bonus + THR)
311Step 2: − Biaya jabatan (5%, max IDR 6,000,000/year)
312Step 3: − Iuran pensiun (employee JP contribution, if applicable)
313Step 4: = Penghasilan Neto (net income)
314Step 5: − PTKP (based on marital/dependent status)
315Step 6: = PKP (Penghasilan Kena Pajak / taxable income)
316Step 7: Apply progressive brackets (Section 2) → PPh 21 terutang (annual liability)
317Step 8: − TER amounts withheld Jan–Nov
318Step 9: = PPh 21 for December (or refund if negative)
319```
320 
321---
322 
323## Section 10 — Worked example: monthly payroll calculation
324 
325**Scenario:** Permanent employee (pegawai tetap), single with no dependents (TK/0), has NPWP. Monthly base salary IDR 10,000,000. Company risk grade 2 (low). No overtime, no bonuses this month.
326 
327### A — Monthly gross earnings
328 
329| Component | Amount (IDR) |
330|---|---|
331| Base salary (gaji pokok) | 10,000,000 |
332| Fixed allowances (tunjangan tetap) | 0 |
333| **Monthly gross** | **10,000,000** |
334 
335### B — Employer BPJS contributions (company cost, not deducted from employee)
336 
337| Program | Rate | Amount (IDR) |
338|---|---|---|
339| BPJS Kesehatan | 4.00% × 10,000,000 | 400,000 |
340| JHT | 3.70% × 10,000,000 | 370,000 |
341| JP | 2.00% × 10,000,000 | 200,000 |
342| JKK (grade 2) | 0.54% × 10,000,000 | 54,000 |
343| JKM | 0.30% × 10,000,000 | 30,000 |
344| **Total employer cost** | | **1,054,000** |
345 
346### C — Employee deductions (withheld from salary)
347 
348| Program | Rate | Amount (IDR) |
349|---|---|---|
350| BPJS Kesehatan | 1.00% × 10,000,000 | 100,000 |
351| JHT | 2.00% × 10,000,000 | 200,000 |
352| JP | 1.00% × 10,000,000 | 100,000 |
353| **Total employee BPJS** | | **400,000** |
354 
355### D — Monthly PPh 21 withholding (TER method, Jan–Nov)
356 
357Status TK/0 → TER Category A. Monthly gross = IDR 10,000,000.
358 
359From TER Category A table: IDR 9,650,001 – 10,050,000 → rate = **2.00%**
360 
361```
362PPh 21 monthly (TER) = 10,000,000 × 2.00% = IDR 200,000
363```
364 
365### E — Take-home pay
366 
367| Component | Amount (IDR) |
368|---|---|
369| Monthly gross | 10,000,000 |
370| − Employee BPJS | (400,000) |
371| − PPh 21 (TER) | (200,000) |
372| **Take-home pay** | **9,400,000** |
373 
374### F — December recalculation (annual true-up)
375 
376| Step | Description | Amount (IDR) |
377|---|---|---|
378| Gross annual income | 10,000,000 × 12 | 120,000,000 |
379| − Biaya jabatan | 5% × 120,000,000 = 6,000,000 (at cap) | (6,000,000) |
380| − Iuran pensiun (JP employee) | 100,000 × 12 | (1,200,000) |
381| **Penghasilan neto** | | **112,800,000** |
382| − PTKP (TK/0) | | (54,000,000) |
383| **PKP** | | **58,800,000** |
384 
385Annual tax on PKP of 58,800,000:
386 
387| Bracket | Taxable in bracket | Rate | Tax |
388|---|---|---|---|
389| 0 – 58,800,000 | 58,800,000 | 5% | 2,940,000 |
390| **Total PPh 21 annual** | | | **2,940,000** |
391 
392PPh 21 for December:
393```
394PPh 21 annual = IDR 2,940,000
395− TER withheld (Jan–Nov) = 200,000 × 11 = IDR 2,200,000
396PPh 21 December = IDR 740,000
397```
398 
399---
400 
401## Section 11 — Payroll calculation methods
402 
403The `steevenz/id-payroll-calculator` supports three PPh 21 calculation methods:
404 
405| Method | Indonesian | Description |
406|---|---|---|
407| NETT | Pajak ditanggung perusahaan | Employer bears the tax; employee receives full salary |
408| GROSS | Pajak ditanggung karyawan | Employee bears the tax; PPh 21 deducted from salary |
409| GROSS-UP | Tunjangan pajak | Employer adds a tax allowance equal to the PPh 21 liability, then deducts it — net effect same as NETT but appears on payslip |
410 
411---
412 
413## Section 12 — Filing guidance
414 
415### Who must file?
416 
417All resident individuals with income above the PTKP threshold must file an annual SPT.
418 
419### Which form?
420 
421| Form | Who |
422|---|---|
423| 1770SS | Single employer, gross income ≤ IDR 60,000,000/year |
424| 1770S | Single employer, gross income > IDR 60,000,000/year |
425| 1770 | Multiple income sources / business income |
426 
427### Key dates
428 
429| Event | Deadline |
430|---|---|
431| Tax year end | 31 December |
432| Monthly E-Bupot PPh 21/26 | 20th of following month |
433| Annual SPT filing | 31 March |
434| E-filing extension | Via DJP Online at https://djponline.pajak.go.id |
435 
436### Documents needed
437 
438- Bukti Potong 1721-A1 (withholding certificate from employer)
439- BPJS contribution statements
440- Additional income documentation (if applicable)
441- NPWP (Nomor Pokok Wajib Pajak / Tax ID)
442 
443---
444 
445## Section 13 — Conservative defaults
446 
447When in doubt:
448 
449| Situation | Conservative position |
450|---|---|
451| Employee NPWP status unknown | Assume no NPWP → apply 20% surcharge on PPh 21; flag for confirmation |
452| PTKP status unclear | Use TK/0 (lowest PTKP = highest tax); flag for reviewer |
453| Company risk grade unknown | Use grade 2 (0.54%) as default; flag for confirmation |
454| Employee permanent status unclear | Treat as permanent (pegawai tetap); flag for reviewer |
455| Salary above JP cap | Cap JP contributions at IDR 10,547,400 wage basis |
456| TER category unclear | Use Category A (most conservative); flag for reviewer |
457| BPJS Kesehatan dependents > 5 | Add 1% deduction per extra dependent; confirm family count |
458| Bonus / THR month | Include in gross for TER calculation that month; December true-up will reconcile |
459| Mid-year joiner | Pro-rate PTKP for partial year; apply TER monthly as normal |
460 
461---
462 
463## Section 14 — Classification rules for bank statement
464 
465| Pattern / Keyword | Classification | Notes |
466|---|---|---|
467| Gaji / Salary / Payroll | Employment income (PPh 21) | Main salary |
468| Tunjangan / Allowance | Employment income (PPh 21) | Fixed or variable allowance |
469| Bonus / Gratifikasi | Employment income (PPh 21) | Irregular income, included in TER month |
470| THR / Tunjangan Hari Raya | Employment income (PPh 21) | Holiday allowance |
471| Lembur / Overtime | Employment income (PPh 21) | Overtime pay |
472| BPJS / Iuran | Payroll deduction | Social security contribution |
473| Potongan Pajak / PPh 21 | Tax withholding | Income tax withheld |
474| Honorarium / Fee | PPh 21 (non-employee) or PPh 23 | Depends on relationship |
475| Dividen / Dividend | PPh 23 or Final | Investment income |
476| Bunga / Interest | PPh 23 or Final | Interest income |
477| Sewa / Rent | PPh 23 or PPh 4(2) | Rental income |
478 
479---
480 
481## Section 15 — Sources
482 
483| Source | URL |
484|---|---|
485| DJP (Direktorat Jenderal Pajak) | https://www.pajak.go.id |
486| DJP Online | https://djponline.pajak.go.id |
487| UU HPP No. 7/2021 | Revenue Code — Pasal 17 ayat (1) huruf a |
488| PP 58/2023 (TER PPh 21) | https://peraturan.bpk.go.id/Details/266564/pp-no-58-tahun-2023 |
489| PMK 168/2023 (TER implementation) | https://jdih.kemenkeu.go.id |
490| `steevenz/id-payroll-calculator` (MIT, 21★) | https://github.com/steevenz/id-payroll-calculator |
491| `KejawenLab/PPH21` (MIT, 6★) | https://github.com/KejawenLab/PPH21 |
492| BPJS Kesehatan | https://www.bpjs-kesehatan.go.id |
493| BPJS Ketenagakerjaan | https://www.bpjsketenagakerjaan.go.id |
494 
495---
496 
497*OpenAccountants — open-source tax computation skills*
498*This is not tax advice. All outputs must be reviewed by a qualified professional before filing.*
499 

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Use this skill whenever asked to calculate, review, or advise on Indonesian payroll — PPh 21 (income tax withholding), BPJS Kesehatan (health insurance), BPJS Ketenagakerjaan (JHT, JP, JKK, JKM employment social security), biaya jabatan, or PTKP thresholds. Trigger on phrases like "PPh 21", "PPh Pasal 21", "pajak penghasilan", "BPJS", "gaji Indonesia", "payroll Indonesia", "potong pajak karyawan", "TER PPh 21", "PTKP", or any Indonesia employment income tax / social security request. ALWAYS read this skill before touching any Indonesia payroll or PPh 21 work.

IDty-2025

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This skill is open source and free to use in any AI agent. Copy it, download it, or clone the repo. If you find an error, flag it — a licensed accountant will review.

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