{
  "api": "tarif-pajak-id",
  "version": "v1",
  "generated": "2026-05-29T15:12:55.538Z",
  "data": {
    "id": "pph-21-ter-a-detail",
    "category": "PPh",
    "taxType": "PPh 21",
    "transactionType": "TER Kategori A (Tidak Menikah)",
    "description": "Tabel lengkap TER Kategori A (Tidak Kawin/Tidak Punya Tanggungan) berdasarkan PP 58/2023 Lampiran. 42 lapisan tarif dari 0% hingga 25%.",
    "rate": {
      "type": "progressive",
      "value": "0% – 25% (42 lapisan)",
      "brackets": [
        {
          "min": 0,
          "max": 6600000,
          "rate": 0
        },
        {
          "min": 6600001,
          "max": 6950000,
          "rate": 0.25
        },
        {
          "min": 6950001,
          "max": 7350000,
          "rate": 0.5
        },
        {
          "min": 7350001,
          "max": 7750000,
          "rate": 0.75
        },
        {
          "min": 7750001,
          "max": 8200000,
          "rate": 1
        },
        {
          "min": 8200001,
          "max": 8650000,
          "rate": 1.25
        },
        {
          "min": 8650001,
          "max": 9150000,
          "rate": 1.5
        },
        {
          "min": 9150001,
          "max": 9700000,
          "rate": 1.75
        },
        {
          "min": 9700001,
          "max": 10300000,
          "rate": 2
        },
        {
          "min": 10300001,
          "max": 10900000,
          "rate": 2.25
        },
        {
          "min": 10900001,
          "max": 11600000,
          "rate": 2.5
        },
        {
          "min": 11600001,
          "max": 12300000,
          "rate": 2.75
        },
        {
          "min": 12300001,
          "max": 13150000,
          "rate": 3
        },
        {
          "min": 13150001,
          "max": 14000000,
          "rate": 3.25
        },
        {
          "min": 14000001,
          "max": 15000000,
          "rate": 3.5
        },
        {
          "min": 15000001,
          "max": 16100000,
          "rate": 3.75
        },
        {
          "min": 16100001,
          "max": 17300000,
          "rate": 4
        },
        {
          "min": 17300001,
          "max": 18600000,
          "rate": 4.25
        },
        {
          "min": 18600001,
          "max": 20000000,
          "rate": 4.5
        },
        {
          "min": 20000001,
          "max": 21600000,
          "rate": 4.75
        },
        {
          "min": 21600001,
          "max": 23300000,
          "rate": 5
        },
        {
          "min": 23300001,
          "max": 25200000,
          "rate": 5.5
        },
        {
          "min": 25200001,
          "max": 27400000,
          "rate": 6
        },
        {
          "min": 27400001,
          "max": 29800000,
          "rate": 6.5
        },
        {
          "min": 29800001,
          "max": 32600000,
          "rate": 7
        },
        {
          "min": 32600001,
          "max": 35800000,
          "rate": 7.5
        },
        {
          "min": 35800001,
          "max": 39500000,
          "rate": 8
        },
        {
          "min": 39500001,
          "max": 43800000,
          "rate": 8.5
        },
        {
          "min": 43800001,
          "max": 48800000,
          "rate": 9
        },
        {
          "min": 48800001,
          "max": 54800000,
          "rate": 9.5
        },
        {
          "min": 54800001,
          "max": 62000000,
          "rate": 10
        },
        {
          "min": 62000001,
          "max": 71000000,
          "rate": 10.5
        },
        {
          "min": 71000001,
          "max": 82500000,
          "rate": 11
        },
        {
          "min": 82500001,
          "max": 97000000,
          "rate": 11.5
        },
        {
          "min": 97000001,
          "max": 116000000,
          "rate": 12
        },
        {
          "min": 116000001,
          "max": 141000000,
          "rate": 12.5
        },
        {
          "min": 141000001,
          "max": 177000000,
          "rate": 13
        },
        {
          "min": 177000001,
          "max": 232000000,
          "rate": 13.5
        },
        {
          "min": 232000001,
          "max": 327000000,
          "rate": 14
        },
        {
          "min": 327000001,
          "max": 530000000,
          "rate": 14.5
        },
        {
          "min": 530000001,
          "max": 745000000,
          "rate": 15
        },
        {
          "min": 745000001,
          "max": null,
          "rate": 25
        }
      ],
      "effectiveRate": "0% untuk ≤ Rp 6.600.000, naik bertahap hingga 25% untuk > Rp 745.000.000"
    },
    "taxBase": "Penghasilan bruto bulanan dikurangi iuran pensiun/BPJS",
    "payer": "WP OP dalam negeri",
    "recipient": "Negara",
    "withholder": null,
    "effectiveFrom": "2024-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "legalBasis": [
      {
        "regulation": "PP 58/2023",
        "article": "Lampiran",
        "sourceUrl": "https://peraturan.go.id/id/pp-no-58-tahun-2023"
      },
      {
        "regulation": "PMK 168/2023",
        "article": "Pasal 4-6",
        "sourceUrl": "https://peraturan.go.id/id/pmk-no-168-tahun-2023"
      }
    ],
    "supersedes": [],
    "supersededBy": [],
    "notes": "Berlaku untuk pegawai yang tidak kawin dan tidak punya tanggungan. Tarif 0% untuk penghasilan bruto ≤ Rp 6.600.000/bulan. Tarif tertinggi 25% untuk penghasilan > Rp 745.000.000/bulan.",
    "examples": [
      {
        "scenario": "Pegawai tidak kawin, gaji Rp 10.000.000/bulan",
        "calculation": "TER A: Rp 10.000.000 jatuh di lapisan ke-10 (Rp 9.700.001 – Rp 10.300.000) = 2%",
        "result": "PPh 21 = 2% × Rp 10.000.000 = Rp 200.000"
      },
      {
        "scenario": "Pegawai tidak kawin, gaji Rp 50.000.000/bulan",
        "calculation": "TER A: Rp 50.000.000 jatuh di lapisan ke-31 (Rp 48.800.001 – Rp 54.800.000) = 9.5%",
        "result": "PPh 21 = 9.5% × Rp 50.000.000 = Rp 4.750.000"
      },
      {
        "scenario": "Pegawai tidak kawin, gaji Rp 100.000.000/bulan",
        "calculation": "TER A: Rp 100.000.000 jatuh di lapisan ke-36 (Rp 97.000.001 – Rp 116.000.000) = 12%",
        "result": "PPh 21 = 12% × Rp 100.000.000 = Rp 12.000.000"
      }
    ],
    "tags": [
      "pph-21",
      "ter",
      "detail",
      "berlaku"
    ],
    "lastVerified": "2026-05-28",
    "relatedEntries": {
      "sameCategory": [
        "pph-21-ter-monthly-2024",
        "pph-21-progressive-annual-2024",
        "pph-21-progressive-pre2022",
        "pph-21-non-taxable-income",
        "pph-21-honorarium-bukan-pegawai",
        "pph-21-pegawai-tidak-tetap",
        "pph-21-shu-koperasi",
        "pph-21-natura-kenikmatan",
        "pph-21-dana-pensiun",
        "pph-21-progressive-pre2009",
        "pph-21-progressive-uulama1983",
        "pph-21-progressive-uulama1994",
        "pph-21-progressive-monthly-pre2024",
        "pph-21-ptkp-1984",
        "pph-21-ptkp-1995",
        "pph-21-ptkp-2005",
        "pph-21-ptkp-2009",
        "pph-21-ter-b-detail",
        "pph-21-ter-c-detail",
        "pph-21-norma-dokter",
        "pph-21-norma-pengacara",
        "pph-21-norma-akuntan",
        "pph-21-norma-arsitek",
        "pph-21-norma-notaris",
        "pph-21-norma-konsultan",
        "pph-21-norma-pedagang",
        "pph-21-norma-petani",
        "pph-21-norma-pengusaha-kecil"
      ]
    }
  }
}