{
  "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-ter-monthly",
    "categoryId": "cat-pph-21",
    "name": "Pemotongan bulanan TER PPh 21 (PTKP kelas A/B/C)",
    "slug": "pph-21-ter-monthly",
    "description": "Tarif Efektif Rata-rata bulanan menurut PP 58/2023 Lampiran A/B/C. PPh21 = TER(category, bruto bulanan dikurangi iuran pensiun/BPJS) x dasar pengenaan. Kategori ditentukan oleh kelas PTKP (TK/0, TK/1, K/0 -> A; TK/2, K/1, TK/3, K/2 -> B; K/3 -> C), bukan status perkawinan saja. Berlaku 2024-01-01.",
    "ruleIds": [
      "rule-pph-21-ter-monthly-a",
      "rule-pph-21-ter-monthly-b",
      "rule-pph-21-ter-monthly-c"
    ]
  }
}