#Income Tax Article 21 (PPh 21)

World Cup Bonus Windfall: How Prize Money Is Taxed for Athletes

Can World Cup athletes' bonuses be taxed? Learn how prize money and athlete bonuses are subject to Income Tax under PER-11/PJ/2025.

Jul 22, 2026

Tax Revenue Grows 20.7% in Q1 2026, Signaling Economic Improvement

Tax revenue in the first quarter of 2026 reached IDR 394.8 trillion. The government says this reflects improving economic conditions and stronger tax compliance.

Apr 6, 2026

IMF Proposes Higher Employee Tax Rates, Purbaya Prioritizes Economic Stability

The International Monetary Fund (IMF) has proposed increasing employee income tax (Income Tax Article 21) to help maintain the state budget deficit, but Minister of Finance Purbaya emphasized that the government will not change the rates for now in order to safeguard purchasing power and economic growth.

Feb 19, 2026

Urgency of Tax Simplification for Internship Programs

This article discusses the importance of simplifying tax rules for internship programs in Indonesia. Currently, the Income Tax scheme applied to internship stipends is considered a burden for both companies and interns. The government is advised to adjust the rules by incorporating a Non-Taxable Income (PTKP) limit to encourage participation and reduce the risk of tax disputes.

Nov 12, 2025

Income Tax Article 21 Incentive Officially Extended to Tourism Sector Workers

The government has officially expanded the Government-Borne Income Tax Article (ITA) 21 facility to cover the tourism sector, under Minister of Finance Regulation (PMK) No. 72/2025, as part of efforts to stimulate economic growth and job creation.

Oct 30, 2025

MUC Bijak Webinar: A Complete Review of PER-15/2025, the New Era of Crypto Taxation

MUC Consulting is once again hosting a Bijak webinar on crypto taxation under PER-15/2025. Hear insights from practitioners and understand how the regulation impacts digital currency transactions.

Sep 10, 2025

Fairer Distribution: Government Eyes Domicile-Based Income Tax Article 21

The government will change the income tax article 21 revenue-sharing scheme from being based on the company’s location to the employee’s domicile. This step is considered fairer and provides direct benefits to the regions where the workers live.

Sep 4, 2025

How to Calculate Income Tax Article 21 for Permanent Employees in December

Since the implementation of the Average Effective Rate (TER) regulation, the calculation of Income Tax Article (ITA) 21 in December differs from the previous 11 months. This is because it must account for the annual tax liability and the ITA 21 deductions made from January to November.

Dec 24, 2024

PMK 168 Year 2023 Issued on the Technical Aspects of Income Tax Withholding for ITA 21: A Detailed Description

Jan 23, 2024

DGT 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

Effective 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

Government Waives Employee Income Tax at IKN

To encourage the project of relocating the national capital, the Government exempts employee Income Tax  Article (ITA) 21 in the Nusantara Capital City (IKN)

Dec 4, 2023

Calculation of ITA 21 with Effective Rates, Starting in January 2024

Calculation of Income Tax Article (ITA) 21 uses a new calculation formula, based on the average effective tax rate (TER), which is guaranteed to apply from the January 2024 tax period. 

Nov 27, 2023

DKI Jakarta's UMP Increases, Here's the Impact on Tax Revenue

The increase in DKI Jakarta's Provincial Minimum Wage (UMP) is estimated to not be enough to boost Income Tax Article (ITA) 21 payment

Nov 23, 2023

11 Benefit-in-Kinds with Certain Types and Limits of Benefit-in-Kinds are Tax-Free, Here are the Details!

Through Minister of Finance Regulation (PMK) Number 66 the Year 2023, the government stipulates the provision of laptops, cell phones, and the other 11 certain Benefits in Kinds are Tax-Free. 

Jul 5, 2023

Benefit in Kind Tax Regulation to be Released This Month

The process of harmonization of the Minister of Finance Regulation (PMK) regarding benefit-in-kind tax has been completed, so the regulation is ready to be released this June.

Jun 9, 2023

In collaboration with PT Suryacipta Swadaya, MUC Consulting Promotes HPP Law

The HPP Law changes a series of rules in the Income Tax Law, the VAT Law and the KUP Law.  In order not to be misdirected, a number of changes to these regulations need to be disseminated to the public, including business actors. To that end, MUC Consulting in collaboration with PT Suryacipta held a webinar related to the HPP Law on Wednesday (17/11).

Nov 18, 2021

Great Day HR and MUC Consulting Encourage Businesses to Immediately Take Advantage of Tax Incentives

To encourage economic recovery in the midst of a pandemic that has not yet ended, the government has decided to extend a number of tax incentives, and even add the types. The use of these tax incentives will certainly provide benefits for business actors

Sep 8, 2021

MUC Consulting in Collaboration with UOB Bank Holds Tax Webinar for Customers

MUC Consulting in collaboration with Transaction Banking Job Bank held a tax webinar, Thursday (8/7/2021). This virtual seminar focuses on elaborating the theory and practice of calculating Income Tax Article (ITA) 21 and 23.

Jul 8, 2021