{
  "api": "tarif-pajak-id",
  "version": "v2",
  "release": {
    "generatedAt": "2026-08-28T06:23:00.000Z",
    "sourceDateEpoch": 1787898180,
    "sourceHash": "ca945dce06e5a02561cb265033c18fa8c545dc8f88de43fb8de6a5f0b211bc4e",
    "gitCommit": "3fea6d33fcc7e003ab9097a8da17cea9f1c82eab",
    "version": "0.1.0"
  },
  "data": {
    "id": "concept-pph-21-ptkp",
    "categoryId": "cat-pph-21",
    "name": "Penghasilan Tidak Kena Pajak (PTKP)",
    "slug": "pph-21-ptkp",
    "description": "Pengurang PKP. Kronologi PMK: PMK 162/PMK.011/2012 (Rp24,3jt; TP 2013-2014), PMK 122/PMK.010/2015 (Rp36jt; TP 2015), PMK 101/PMK.010/2016 (Rp54jt; TP 2016-sekarang). Nilai pegang pada awal tahun pajak.",
    "ruleIds": [
      "rule-pph-21-ptkp-2013-2014",
      "rule-pph-21-ptkp-2015",
      "rule-pph-21-ptkp-2016-current"
    ]
  }
}