{"dataset":"tax_pph21_ter","title":"Tarif efektif rata-rata PPh 21 (TER)","source_url":"https://peraturan.bpk.go.id/Download/332609/PP%20Nomor%2058%20Tahun%202023.pdf","licence":"peraturan.bpk.go.id menyatakan dokumen hukum di situsnya bersumber dari situs instansi terkait dan tidak mencantumkan lisensi (dicek 14 Oktober 2026).","retrieved":"2026-09-23","constants":{"source_instrument":"Peraturan Pemerintah Nomor 58 Tahun 2023 tentang Tarif Pemotongan Pajak Penghasilan Pasal 21 atas Penghasilan Sehubungan dengan Pekerjaan, Jasa, atau Kegiatan Wajib Pajak Orang Pribadi, Lampiran huruf A, B, dan C (Tarif Efektif Bulanan)","effective_date":"2024-01-01","source_url":"https://peraturan.bpk.go.id/Download/332609/PP%20Nomor%2058%20Tahun%202023.pdf"},"columns":["ter_category","income_lower_idr","income_upper_idr","rate_percent"],"rows":[["A",0,5400000,0],["A",5400001,5650000,0.25],["A",5650001,5950000,0.5],["A",5950001,6300000,0.75],["A",6300001,6750000,1],["A",6750001,7500000,1.25],["A",7500001,8550000,1.5],["A",8550001,9650000,1.75],["A",9650001,10050000,2],["A",10050001,10350000,2.25],["A",10350001,10700000,2.5],["A",10700001,11050000,3],["A",11050001,11600000,3.5],["A",11600001,12500000,4],["A",12500001,13750000,5],["A",13750001,15100000,6],["A",15100001,16950000,7],["A",16950001,19750000,8],["A",19750001,24150000,9],["A",24150001,26450000,10],["A",26450001,28000000,11],["A",28000001,30050000,12],["A",30050001,32400000,13],["A",32400001,35400000,14],["A",35400001,39100000,15],["A",39100001,43850000,16],["A",43850001,47800000,17],["A",47800001,51400000,18],["A",51400001,56300000,19],["A",56300001,62200000,20],["A",62200001,68600000,21],["A",68600001,77500000,22],["A",77500001,89000000,23],["A",89000001,103000000,24],["A",103000001,125000000,25],["A",125000001,157000000,26],["A",157000001,206000000,27],["A",206000001,337000000,28],["A",337000001,454000000,29],["A",454000001,550000000,30],["A",550000001,695000000,31],["A",695000001,910000000,32],["A",910000001,1400000000,33],["A",1400000001,null,34],["B",0,6200000,0],["B",6200001,6500000,0.25],["B",6500001,6850000,0.5],["B",6850001,7300000,0.75],["B",7300001,9200000,1],["B",9200001,10750000,1.5],["B",10750001,11250000,2],["B",11250001,11600000,2.5],["B",11600001,12600000,3],["B",12600001,13600000,4],["B",13600001,14950000,5],["B",14950001,16400000,6],["B",16400001,18450000,7],["B",18450001,21850000,8],["B",21850001,26000000,9],["B",26000001,27700000,10],["B",27700001,29350000,11],["B",29350001,31450000,12],["B",31450001,33950000,13],["B",33950001,37100000,14],["B",37100001,41100000,15],["B",41100001,45800000,16],["B",45800001,49500000,17],["B",49500001,53800000,18],["B",53800001,58500000,19],["B",58500001,64000000,20],["B",64000001,71000000,21],["B",71000001,80000000,22],["B",80000001,93000000,23],["B",93000001,109000000,24],["B",109000001,129000000,25],["B",129000001,163000000,26],["B",163000001,211000000,27],["B",211000001,374000000,28],["B",374000001,459000000,29],["B",459000001,555000000,30],["B",555000001,704000000,31],["B",704000001,957000000,32],["B",957000001,1405000000,33],["B",1405000001,null,34],["C",0,6600000,0],["C",6600001,6950000,0.25],["C",6950001,7350000,0.5],["C",7350001,7800000,0.75],["C",7800001,8850000,1],["C",8850001,9800000,1.25],["C",9800001,10950000,1.5],["C",10950001,11200000,1.75],["C",11200001,12050000,2],["C",12050001,12950000,3],["C",12950001,14150000,4],["C",14150001,15550000,5],["C",15550001,17050000,6],["C",17050001,19500000,7],["C",19500001,22700000,8],["C",22700001,26600000,9],["C",26600001,28100000,10],["C",28100001,30100000,11],["C",30100001,32600000,12],["C",32600001,35400000,13],["C",35400001,38900000,14],["C",38900001,43000000,15],["C",43000001,47400000,16],["C",47400001,51200000,17],["C",51200001,55800000,18],["C",55800001,60400000,19],["C",60400001,66700000,20],["C",66700001,74500000,21],["C",74500001,83200000,22],["C",83200001,95600000,23],["C",95600001,110000000,24],["C",110000001,134000000,25],["C",134000001,169000000,26],["C",169000001,221000000,27],["C",221000001,390000000,28],["C",390000001,463000000,29],["C",463000001,561000000,30],["C",561000001,709000000,31],["C",709000001,965000000,32],["C",965000001,1419000000,33],["C",1419000001,null,34]]}