{
  "api": "tarif-pajak-id",
  "version": "v2",
  "release": {
    "generatedAt": "2026-08-28T08:21:36.000Z",
    "sourceDateEpoch": 1787905296,
    "sourceHash": "ca945dce06e5a02561cb265033c18fa8c545dc8f88de43fb8de6a5f0b211bc4e",
    "gitCommit": "72c2dfe27376d73bbfa50f3b99bef315262267a7",
    "version": "0.1.0"
  },
  "data": {
    "id": "concept-pph-21-recipient-nonresident",
    "categoryId": "cat-pph-21",
    "name": "Penerima bukan pegawai: nonresiden (Pasal 26)",
    "slug": "pph-21-recipient-nonresident",
    "description": "Orang pribadi bukan resident (Pasal 26 UU PPh): 20% dari bruto, kecuali tax treaty memberikan tarif lebih rendah.",
    "ruleIds": [
      "rule-pph-21-nonresident-default",
      "rule-pph-21-nonresident-treaty"
    ]
  }
}