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#Effective Rate of Income Tax Article 21
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articleDGT: Income Tax Article 21 Effective Rate Scheme Under Evaluation
The Directorate General of Taxes (DGT) is currently evaluating the Average Effective Rate (TER) scheme for Income Tax Article (ITA) 21 under Regulation PMK 168/2023, which was introduced to simplify employee income tax calculations.
Oct 10, 2025
articleOne Year in Effect, Issues Persist with the Implementation of Benefit-in-Kind Provision
Since its release a year ago, the implementation of technical provisions on tax on benefit in kind and fringe benefit, as stipulated in the Minister of Finance Regulation (PMK) Number 66 Year 2023, still raises issues for taxpayers.
Jul 2, 2024
articleDGT Prepares Calculation Tool for ITA 21 Based on ETR
The Directorate General of Taxes (DGT) will prepare a tool to calculate Income Tax Article (ITA) 21 using the effective tax rate (ETR) which was previously stipulated in Government Regulation (PP) Number 58 of 2023.
Jan 2, 2024
articleEffective 1 January 2024, Regulation on the Use of Effective Rates of ITA 21 Released
Effective from 1 January 2024, the government ensures that the formula for calculating Income Tax Article (ITA) 21 can use the Effective Tax Rate (ETR), as stated in Government Regulation Number 58 Year 2023.
Jan 1, 2024
