Tarif Baru Penghitungan PPh Pasal 21 (TER)
NO	JENIS TER	PENGHASILAN BRUTO		TER		Jenis TER	Deskripsi
		DARI	SAMPAI
1	TER A	-	5,400,000	0		TER A	TK/0
2	TER A	5,400,001	5,650,000	0.25		TER A	TK/1
3	TER A	5,650,001	5,950,000	0.5		TER A	K/0
4	TER A	5,950,001	6,300,000	0.75		TER B	TK/2
5	TER A	6,300,001	6,750,000	1		TER B	TK/3
6	TER A	6,750,001	7,500,000	1.25		TER B	K/1
7	TER A	7,500,001	8,550,000	1.50		TER B	K/2
8	TER A	8,550,001	9,650,000	1.75		TER C	K/3
9	TER A	9,650,001	10,050,000	2
10	TER A	10,050,001	10,350,000	2.25
11	TER A	10,350,001	10,700,000	2.50
12	TER A	10,700,001	11,050,000	3
13	TER A	11,050,001	11,600,000	3.50
14	TER A	11,600,001	12,500,000	4
15	TER A	12,500,001	13,750,000	5
16	TER A	13,750,001	15,100,000	6
17	TER A	15,100,001	16,950,000	7
18	TER A	16,950,001	19,750,000	8
19	TER A	19,750,001	24,150,000	9
20	TER A	24,150,001	26,450,000	10
21	TER A	26,450,001	28,000,000	11
22	TER A	28,000,001	30,050,000	12
23	TER A	30,050,001	32,400,000	13
24	TER A	32,400,001	35,400,000	14
25	TER A	35,400,001	39,100,000	15
26	TER A	39,100,001	43,850,000	16
27	TER A	43,850,001	47,800,000	17
28	TER A	47,800,001	51,400,000	18
29	TER A	51,400,001	56,300,000	19
30	TER A	56,300,001	62,200,000	20
31	TER A	62,200,001	68,600,000	21
32	TER A	68,600,001	77,500,000	22
33	TER A	77,500,001	89,000,000	23
34	TER A	89,000,001	103,000,000	24
35	TER A	103,000,001	125,000,000	25
36	TER A	125,000,001	157,000,000	26
37	TER A	157,000,001	206,000,000	27
38	TER A	206,000,001	337,000,000	28
39	TER A	337,000,001	454,000,000	29
40	TER A	454,000,001	550,000,000	30
41	TER A	550,000,001	695,000,000	31
42	TER A	695,000,001	910,000,000	32
43	TER A	910,000,001	1,400,000,000	33
44	TER A	1,400,000,001	1,400,000,000	34
45	TER B	-	6,200,000	0
46	TER B	6,200,001	6,500,000	0.25
47	TER B	6,500,001	6,850,000	0.5
48	TER B	6,850,001	7,300,000	0.75
49	TER B	7,300,001	9,200,000	1
50	TER B	9,200,001	10,750,000	1.5
51	TER B	10,750,001	11,250,000	2
52	TER B	11,250,001	11,600,000	2.5
53	TER B	11,600,001	12,600,000	3
54	TER B	12,600,001	13,600,000	4
55	TER B	13,600,001	14,950,000	5
56	TER B	14,950,001	16,400,000	6
57	TER B	16,400,001	18,450,000	7
58	TER B	18,450,001	21,850,000	8
59	TER B	21,850,001	26,000,000	9
60	TER B	26,000,001	27,700,000	10
61	TER B	27,700,001	29,350,000	11
62	TER B	29,350,001	31,450,000	12
63	TER B	31,450,001	33,950,000	13
64	TER B	33,950,001	37,100,000	14
65	TER B	37,100,001	41,100,000	15
66	TER B	41,100,001	45,800,000	16
67	TER B	45,800,001	49,500,000	17
68	TER B	49,500,001	53,800,000	18
69	TER B	53,800,001	58,500,000	19
70	TER B	58,500,001	64,000,000	20
71	TER B	64,000,001	71,000,000	21
72	TER B	71,000,001	80,000,000	22
73	TER B	80,000,001	93,000,000	23
74	TER B	93,000,001	109,000,000	24
75	TER B	109,000,001	129,000,000	25
76	TER B	129,000,001	163,000,000	26
77	TER B	163,000,001	211,000,000	27
78	TER B	211,000,001	374,000,000	28
79	TER B	374,000,001	459,000,000	29
80	TER B	459,000,001	555,000,000	30
81	TER B	555,000,001	704,000,000	31
82	TER B	704,000,001	957,000,000	32
83	TER B	957,000,001	1,405,000,000	33
84	TER B	1,405,000,001	1,405,000,000	34
85	TER C	-	6,600,000	0
86	TER C	6,600,001	6,950,000	0.25
87	TER C	6,950,001	7,350,000	0.5
88	TER C	7,350,001	7,800,000	0.75
89	TER C	7,800,001	8,850,000	1
90	TER C	8,850,001	9,800,000	1.25
91	TER C	9,800,001	10,950,000	1.5
92	TER C	10,950,001	11,200,000	1.75
93	TER C	11,200,001	12,050,000	2
94	TER C	12,050,001	12,950,000	3
95	TER C	12,950,001	14,150,000	4
96	TER C	14,150,001	15,550,000	5
97	TER C	15,550,001	17,050,000	6
98	TER C	17,050,001	19,500,000	7
99	TER C	19,500,001	22,700,000	8
100	TER C	22,700,001	26,600,000	9
101	TER C	26,600,001	28,100,000	10
102	TER C	28,100,001	30,100,000	11
103	TER C	30,100,001	32,600,000	12
104	TER C	32,600,001	35,400,000	13
105	TER C	35,400,001	38,900,000	14
106	TER C	38,900,001	43,000,000	15
107	TER C	43,000,001	47,400,000	16
108	TER C	47,400,001	51,200,000	17
109	TER C	51,200,001	55,800,000	18
110	TER C	55,800,001	60,400,000	19
111	TER C	60,400,001	66,700,000	20
112	TER C	66,700,001	74,500,000	21
113	TER C	74,500,001	83,200,000	22
114	TER C	83,200,001	95,600,000	23
115	TER C	95,600,001	110,000,000	24
116	TER C	110,000,001	134,000,000	25
117	TER C	134,000,001	169,000,000	26
118	TER C	169,000,001	221,000,000	27
119	TER C	221,000,001	390,000,000	28
120	TER C	390,000,001	463,000,000	29
121	TER C	463,000,001	561,000,000	30
122	TER C	561,000,001	709,000,000	31
123	TER C	709,000,001	965,000,000	32
124	TER C	965,000,001	1,419,000,000	33
125	TER C	1,419,000,001	1,419,000,000	34
		Printed : Sunday, May  4, 2025 09:50:08
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