{ "$comment": "Machine-readable companion to https://valem.run/calculators/indonesia/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.", "url": "https://valem.run/calculators/indonesia/self-employed", "dataUrl": "https://valem.run/calculators/indonesia/self-employed.json", "license": { "name": "CC BY 4.0", "url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "Indonesia PPh Final UMKM (MSME final income tax) model by Valem (https://valem.run/calculators/indonesia/self-employed), CC BY 4.0.", "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from." }, "verificationUrl": "https://valem.run/calculators/indonesia/self-employed/verify", "country": "indonesia", "countryName": "Indonesia", "formula": "self-employed", "formulaName": "MSME final income tax", "localName": "PPh Final UMKM", "localLang": "id", "englishName": "MSME final income tax", "title": "PPh Final UMKM 0,5% 2026 — Indonesia self-employed tax", "answer": "An individual running a business in Indonesia whose turnover last year was at most Rp4.8 billion can pay a final income tax of 0.5% of turnover, with the first Rp500 million of the year tax-free; free professionals and anyone who opts out pay 5% to 35% on profit after the non-taxable allowance.", "lang": "en", "currency": "IDR", "taxYear": "2026", "verification": { "claim": "internal-consistency", "statement": "The Valem engine reproduces this model's stated formula through 7 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.", "selfTestCases": 7, "ratesAreIllustrative": false, "sourcesCheckedOn": "2026-10-31" }, "sources": [ { "label": "PP 55/2022 arts. 56–57 as amended by PP 20/2026: 0.5%, Rp4.8 billion", "url": "https://jdih.kemenkeu.go.id/dok/pp-20-tahun-2026", "checked": "2026-10-31" }, { "label": "PP 55/2022 arts. 60(2), 61(1): first Rp500 million tax-free; 0.5% to year-end", "url": "https://jdih.kemenkeu.go.id/dok/pp-55-tahun-2022", "checked": "2026-10-31" }, { "label": "UU 7/2021 (HPP), art. 7 PTKP and art. 17 rates in the Income Tax Law", "url": "https://jdih.kemenkeu.go.id/dok/uu-7-tahun-2021", "checked": "2026-10-31" } ], "terminalOutput": "netIncome", "headlineOutput": "netIncome", "inputs": [ { "name": "annualTurnover", "type": "number", "label": "Business turnover for the year (IDR)", "minimum": 0 }, { "name": "annualExpenses", "type": "number", "label": "Business expenses for the year (IDR)", "minimum": 0 }, { "name": "regime", "type": "string", "label": "How you are taxed", "enum": [ "final", "normal" ] }, { "name": "freeProfession", "type": "boolean", "label": "Free profession (doctor, lawyer, consultant, artist, influencer…)" }, { "name": "overCeilingBefore", "type": "boolean", "label": "Turnover went above Rp4.8 billion in an earlier tax year" }, { "name": "maritalStatus", "type": "string", "label": "Marital status on 1 January", "enum": [ "single", "married" ] }, { "name": "dependants", "type": "number", "label": "Dependants you fully support (at most 3 count)", "minimum": 0, "maximum": 3 } ], "outputs": [ { "name": "finalApplies", "type": "boolean", "formula": "regime = 'final' and $not(freeProfession) and $not(overCeilingBefore)" }, { "name": "overCeilingThisYear", "type": "boolean", "formula": "$n(annualTurnover) > $const.finalTurnoverCeiling" }, { "name": "finalTax", "type": "number", "label": "Final tax (0.5% above Rp500 million)", "format": "currency", "formula": "finalApplies ? $round($max([0, $n(annualTurnover) - $const.finalExemptTurnover]) * $const.finalRate, 2) : 0" }, { "name": "profit", "type": "number", "label": "Profit", "format": "currency", "formula": "$round($max([0, $n(annualTurnover) - $n(annualExpenses)]), 2)" }, { "name": "ptkp", "type": "number", "label": "PTKP (non-taxable income)", "format": "currency", "formula": "$const.ptkpSelf + (maritalStatus = 'married' ? $const.ptkpMarried : 0) + ($d := $floor($n(dependants)); ($d > $const.maxDependants ? $const.maxDependants : $d)) * $const.ptkpPerDependant" }, { "name": "taxableIncome", "type": "number", "label": "Taxable income at normal rates", "format": "currency", "formula": "finalApplies ? 0 : ($v := profit - ptkp; $v > 0 ? $floor($v / 1000) * 1000 : 0)" }, { "name": "progressiveTax", "type": "number", "label": "Tax at 5–35%", "format": "currency", "formula": "$round($bandedCharge(taxableIncome, [{\"upTo\": $const.pitBand1, \"rate\": $const.pitRate1}, {\"upTo\": $const.pitBand2, \"rate\": $const.pitRate2}, {\"upTo\": $const.pitBand3, \"rate\": $const.pitRate3}, {\"upTo\": $const.pitBand4, \"rate\": $const.pitRate4}, {\"upTo\": null, \"rate\": $const.pitRate5}]), 2)" }, { "name": "incomeTax", "type": "number", "label": "Income tax / year", "format": "currency", "formula": "$round(finalTax + progressiveTax, 2)" }, { "name": "netIncome", "type": "number", "label": "Net income / year", "format": "currency", "formula": "$round($max([0, $n(annualTurnover) - $n(annualExpenses) - incomeTax]), 2)" } ], "testCases": [ { "description": "S1 Rp1.2 billion turnover on the 0.5% final tax: 0.5% of the Rp700 million above Rp500 million = Rp3,500,000", "given": { "annualTurnover": 1200000000, "annualExpenses": 900000000, "regime": "final", "freeProfession": false, "maritalStatus": "single", "dependants": 0, "overCeilingBefore": false }, "expect": { "finalApplies": true, "finalTax": 3500000, "incomeTax": 3500000, "netIncome": 296500000 } }, { "description": "S2 the same business on the normal rates: Rp300 million profit less Rp54 million PTKP — Rp30,900,000", "given": { "annualTurnover": 1200000000, "annualExpenses": 900000000, "regime": "normal", "freeProfession": false, "maritalStatus": "single", "dependants": 0, "overCeilingBefore": false }, "expect": { "finalApplies": false, "taxableIncome": 246000000, "progressiveTax": 30900000, "incomeTax": 30900000, "netIncome": 269100000 } }, { "description": "S3 turnover of exactly Rp500 million: no final tax", "given": { "annualTurnover": 500000000, "annualExpenses": 300000000, "regime": "final", "freeProfession": false, "maritalStatus": "single", "dependants": 0, "overCeilingBefore": false }, "expect": { "finalTax": 0, "incomeTax": 0 } }, { "description": "S4 a free profession cannot use the final tax and is taxed at the normal rates", "given": { "annualTurnover": 600000000, "annualExpenses": 200000000, "regime": "final", "freeProfession": true, "maritalStatus": "married", "dependants": 2, "overCeilingBefore": false }, "expect": { "finalApplies": false, "ptkp": 67500000, "taxableIncome": 332500000, "progressiveTax": 52125000 } }, { "description": "S5 Rp5 billion this year, at most Rp4.8 billion last year: still 0.5% to the year's end (art. 61(1)) — Rp22,500,000", "given": { "annualTurnover": 5000000000, "annualExpenses": 4500000000, "regime": "final", "freeProfession": false, "maritalStatus": "single", "dependants": 0, "overCeilingBefore": false }, "expect": { "finalApplies": true, "overCeilingThisYear": true, "finalTax": 22500000, "incomeTax": 22500000, "netIncome": 477500000 } }, { "description": "S6 exactly Rp4.8 billion is still in the scheme (“tidak melebihi”): Rp21,500,000", "given": { "annualTurnover": 4800000000, "annualExpenses": 4000000000, "regime": "final", "freeProfession": false, "maritalStatus": "single", "dependants": 0, "overCeilingBefore": false }, "expect": { "finalApplies": true, "finalTax": 21500000 } }, { "description": "S7 turnover went above Rp4.8 billion in an earlier year: art. 17 rates on profit — Rp80,500,000", "given": { "annualTurnover": 5000000000, "annualExpenses": 4500000000, "regime": "final", "freeProfession": false, "overCeilingBefore": true, "maritalStatus": "single", "dependants": 0 }, "expect": { "finalApplies": false, "finalTax": 0, "taxableIncome": 446000000, "progressiveTax": 80500000, "netIncome": 419500000 } } ], "spec": { "id": "self-employed-indonesia", "version": "1.0.0", "schema": { "type": "object", "properties": { "annualTurnover": { "type": "number", "minimum": 0 }, "annualExpenses": { "type": "number", "minimum": 0 }, "regime": { "type": "string", "enum": [ "final", "normal" ] }, "freeProfession": { "type": "boolean" }, "overCeilingBefore": { "type": "boolean" }, "maritalStatus": { "type": "string", "enum": [ "single", "married" ] }, "dependants": { "type": "number", "minimum": 0, "maximum": 3 }, "finalApplies": { "type": "boolean", "readOnly": true }, "overCeilingThisYear": { "type": "boolean", "readOnly": true }, "finalTax": { "type": "number", "readOnly": true }, "profit": { "type": "number", "readOnly": true }, "ptkp": { "type": "number", "readOnly": true }, "taxableIncome": { "type": "number", "readOnly": true }, "progressiveTax": { "type": "number", "readOnly": true }, "incomeTax": { "type": "number", "readOnly": true }, "netIncome": { "type": "number", "readOnly": true } }, "required": [ "annualTurnover" ] }, "constants": { "finalRate": 0.005, "finalExemptTurnover": 500000000, "finalTurnoverCeiling": 4800000000, "ptkpSelf": 54000000, "ptkpMarried": 4500000, "ptkpPerDependant": 4500000, "maxDependants": 3, "pitBand1": 60000000, "pitBand2": 250000000, "pitBand3": 500000000, "pitBand4": 5000000000, "pitRate1": 0.05, "pitRate2": 0.15, "pitRate3": 0.25, "pitRate4": 0.3, "pitRate5": 0.35 }, "library": { "layers": [ { "id": "statutory", "define": "(\n /* Shared statutory helpers — the canonical copy (docs/sandbox/d8-statutory-families.md §5.4).\n DO NOT EDIT A SPEC'S INLINED COPY. Edit this file and run `npm run sync:helpers`; a vitest\n assertion and a Java assertion both require every inlined copy to be byte-identical to this one.\n\n Why inlined rather than referenced: the `library` section's `ref` form — a library shared\n between models — is still proposed, gated on the model-references design (see\n ../../../../docs/design/library/jsonata-library.md). Inlining keeps each spec self-contained,\n which is what lets `#e=` embedding, `#share=` import and MCP forking work with no resolver.\n\n TWO TRAPS, both of which fail SILENTLY and both of which bit during the debt-payoff build:\n\n 1. A library function sees ONLY its arguments. It cannot read the consuming document — not\n through a bare field name, not through `$`, not through `$$`. Everything these helpers\n need is passed in. (`$const` is late-bound and so would resolve, but relying on it would\n couple a shared helper to one spec's constant names.)\n 2. ONE null member wrecks a whole aggregate, and the two engines disagree about how. The JS\n reference implementation THROWS (\"Argument 1 of function sum must be an array of\n numbers\"); the Java port can instead yield null for the entire aggregate. Neither gives a\n partial total, and the null-yielding form is the dangerous one because it is silent. So\n callers coerce with `$n()` below before aggregating, which makes the behaviour identical\n in both engines — measured, not assumed: see helpers.test.ts.\n\n 3. A PATH STEP DIRECTLY ON A CALL RESULT RETURNS NOTHING in the Java engine. This matters for\n every caller of $amortize, which is the one helper here returning an object:\n\n $amortize(p, r, n, 0).months -> empty in Java, 360 in JS. WRONG\n ($a := $amortize(p, r, n, 0); $a.months) -> 360 in both. RIGHT\n\n Bind the result to a variable, then step into it. The JS reference accepts both forms, so\n this is invisible until the page is served by the real engine, and it fails as a blank\n field rather than an error. Measured with a probe, not inferred — the field simply does\n not appear. */\n\n /* Number coercion with an explicit zero default. The guard against trap 2. */\n $n := function($v) { $v = null or $not($exists($v)) ? 0 : $number($v) };\n\n /* ISO date -> its year / month / day parts. String slicing rather than $fromMillis formatting:\n these are statutory dates (\"2026-04-06\"), and a timezone-sensitive round-trip through millis\n can shift the day, which silently moves a service anniversary across a band boundary. */\n $isoY := function($d) { $number($substring($d, 0, 4)) };\n $isoM := function($d) { $number($substring($d, 5, 2)) };\n $isoD := function($d) { $number($substring($d, 8, 2)) };\n\n /* Whole years of completed service between two ISO dates. Counts an anniversary as reached only\n when the month-and-day has arrived, which is what \"completed years of service\" means in every\n severance statute — not a 365.25-day division, whose drift crosses a 5-year band boundary in\n the wrong direction roughly one year in four. */\n $yearsBetween := function($from, $to) { (\n $y := $isoY($to) - $isoY($from);\n $beforeAnniversary := $isoM($to) < $isoM($from)\n or ($isoM($to) = $isoM($from) and $isoD($to) < $isoD($from));\n $beforeAnniversary ? $y - 1 : $y\n ) };\n\n /* Whole completed months between two ISO dates, same convention. */\n $monthsBetween := function($from, $to) { (\n $m := ($isoY($to) - $isoY($from)) * 12 + ($isoM($to) - $isoM($from));\n $isoD($to) < $isoD($from) ? $m - 1 : $m\n ) };\n\n /* Inclusive count of days between two ISO dates — both endpoints counted, because a leave year\n runs from its first day to its last and an employee present on both is present for both.\n Pro-rata accrual is then $proRataDays(a, b) / $proRataDays(yearStart, yearEnd). */\n $proRataDays := function($from, $to) {\n ($toMillis($to) - $toMillis($from)) / 86400000 + 1\n };\n\n /* Progressive charge across bands. `$bands` is ordered lowest-first, each {\"upTo\": n, \"rate\": r};\n the final band's `upTo` is omitted or null to mean \"no ceiling\". Each band's rate applies ONLY\n to the slice of the amount inside it — the single most common error in a hand-written bracket\n walk is applying the top rate to the whole amount. Returns 0 for a non-positive amount. */\n $bandedCharge := function($amount, $bands) { (\n $a := $n($amount);\n $a <= 0 ? 0 : $reduce($bands, function($acc, $band) { (\n $ceiling := $exists($band.upTo) and $band.upTo != null ? $band.upTo : $a;\n $top := $ceiling < $a ? $ceiling : $a;\n $slice := $top - $acc.floor;\n {\n \"floor\": $top > $acc.floor ? $top : $acc.floor,\n \"charge\": $acc.charge + ($slice > 0 ? $slice * $n($band.rate) : 0)\n }\n ) }, {\"floor\": 0, \"charge\": 0}).charge\n ) };\n\n /* Clamp into [floor, cap]. Either bound may be omitted (null) to leave that side open — a benefit\n with a cap and no floor is as common as one with both. */\n $clampFloorCap := function($value, $floor, $cap) { (\n $v := $n($value);\n $withFloor := $exists($floor) and $floor != null and $v < $floor ? $floor : $v;\n $exists($cap) and $cap != null and $withFloor > $cap ? $cap : $withFloor\n ) };\n\n /* Level annuity payment for a principal over `$months` at `$annualRatePct` nominal, compounded\n monthly. Falls back to straight-line division at a zero rate, where the standard formula\n divides by zero. */\n $annuityPayment := function($principal, $annualRatePct, $months) { (\n $p := $n($principal);\n $m := $n($months);\n $i := $n($annualRatePct) / 1200;\n $m <= 0 ? 0 : ($i = 0 ? $p / $m : $p * $i * $power(1 + $i, $m) / ($power(1 + $i, $m) - 1))\n ) };\n\n /* Amortisation schedule: one row per month until the balance clears or `$months` is reached.\n Returns {\"payment\", \"months\", \"totalInterest\", \"schedule\": [{month, interest, principal,\n balance}]}. `$extra` is an optional monthly overpayment.\n\n A real month-by-month fold rather than a closed form, because an overpayment changes every\n later row — the same reason debt-payoff simulates. Bounded by `$months`, so it always\n terminates. */\n $amortize := function($principal, $annualRatePct, $months, $extra) { (\n $i := $n($annualRatePct) / 1200;\n $pay := $annuityPayment($principal, $annualRatePct, $months) + $n($extra);\n $r := $reduce([1..$n($months)], function($acc, $month) {\n $acc.balance <= 0 ? $acc : (\n /* The running balance is kept UNROUNDED and only the emitted row is rounded. Rounding the\n balance each month instead accumulates drift: at 200,000 over 360 months it left 2.83\n still owing in the final row, which would break the \"final balance is zero\" invariant\n (§7.3) and look to a reader like the schedule does not pay the loan off. Lenders compute\n on the exact balance and adjust the last payment, which is what this does. */\n $interest := $acc.balance * $i;\n $due := $acc.balance + $interest < $pay ? $acc.balance + $interest : $pay;\n $principalPart := $due - $interest;\n $balance := $acc.balance - $principalPart;\n {\n \"balance\": $balance,\n \"totalInterest\": $acc.totalInterest + $interest,\n \"schedule\": $append($acc.schedule, [{\n \"month\": $month,\n \"interest\": $round($interest, 2),\n \"principal\": $round($principalPart, 2),\n \"balance\": $round($balance, 2)\n }])\n }\n )\n }, {\"balance\": $n($principal), \"totalInterest\": 0, \"schedule\": []});\n {\n \"payment\": $round($pay, 2),\n \"months\": $count($r.schedule),\n \"totalInterest\": $round($r.totalInterest, 2),\n \"schedule\": [$r.schedule]\n }\n ) };\n\n [\"n\", \"isoY\", \"isoM\", \"isoD\", \"yearsBetween\", \"monthsBetween\", \"proRataDays\",\n \"bandedCharge\", \"clampFloorCap\", \"annuityPayment\", \"amortize\"]\n)\n" } ] }, "defaultValues": [ { "path": "$", "expr": "{ 'annualTurnover': 1200000000, 'annualExpenses': 900000000, 'regime': 'final', 'freeProfession': false, 'overCeilingBefore': false, 'maritalStatus': 'single', 'dependants': 0 }" } ], "derivations": [ { "path": "$.finalApplies", "expr": "regime = 'final' and $not(freeProfession) and $not(overCeilingBefore)" }, { "path": "$.overCeilingThisYear", "expr": "$n(annualTurnover) > $const.finalTurnoverCeiling" }, { "path": "$.finalTax", "expr": "finalApplies ? $round($max([0, $n(annualTurnover) - $const.finalExemptTurnover]) * $const.finalRate, 2) : 0" }, { "path": "$.profit", "expr": "$round($max([0, $n(annualTurnover) - $n(annualExpenses)]), 2)" }, { "path": "$.ptkp", "expr": "$const.ptkpSelf + (maritalStatus = 'married' ? $const.ptkpMarried : 0) + ($d := $floor($n(dependants)); ($d > $const.maxDependants ? $const.maxDependants : $d)) * $const.ptkpPerDependant" }, { "path": "$.taxableIncome", "expr": "finalApplies ? 0 : ($v := profit - ptkp; $v > 0 ? $floor($v / 1000) * 1000 : 0)" }, { "path": "$.progressiveTax", "expr": "$round($bandedCharge(taxableIncome, [{\"upTo\": $const.pitBand1, \"rate\": $const.pitRate1}, {\"upTo\": $const.pitBand2, \"rate\": $const.pitRate2}, {\"upTo\": $const.pitBand3, \"rate\": $const.pitRate3}, {\"upTo\": $const.pitBand4, \"rate\": $const.pitRate4}, {\"upTo\": null, \"rate\": $const.pitRate5}]), 2)" }, { "path": "$.incomeTax", "expr": "$round(finalTax + progressiveTax, 2)" }, { "path": "$.netIncome", "expr": "$round($max([0, $n(annualTurnover) - $n(annualExpenses) - incomeTax]), 2)" } ], "constraints": [], "viewDefinition": { "renderer": "builtin", "defaultView": "main", "views": [ { "id": "main", "label": "Self-employed tax", "layout": "vertical", "components": [ { "id": "turnover", "type": "numericField", "label": "Business turnover for the year (IDR)", "bind": "$.annualTurnover", "helperText": "Gross receipts (peredaran bruto) before any discounts." }, { "id": "expenses", "type": "numericField", "label": "Business expenses for the year (IDR)", "bind": "$.annualExpenses", "helperText": "Bookkept costs. They lower the tax only under the normal rates." }, { "id": "regime", "type": "selectField", "label": "How you are taxed", "bind": "$.regime", "options": [ { "value": "final", "label": "0.5% final tax on turnover (PP 55/2022)" }, { "value": "normal", "label": "Normal rates on profit (opted out)" } ] }, { "id": "freeProf", "type": "checkboxField", "label": "Free profession (doctor, lawyer, consultant, artist, influencer…)", "bind": "$.freeProfession", "helperText": "Since PP 20/2026 these services cannot use the 0.5% final tax." }, { "id": "overBefore", "type": "checkboxField", "label": "Turnover went above Rp4.8 billion in an earlier tax year", "bind": "$.overCeilingBefore", "helperText": "Then the final tax is closed to you for good (art. 57). Passing it this year still keeps 0.5% to the year's end (art. 61)." }, { "id": "marital", "type": "selectField", "label": "Marital status on 1 January", "bind": "$.maritalStatus", "options": [ { "value": "single", "label": "Not married (TK)" }, { "value": "married", "label": "Married (K)" } ] }, { "id": "dependants", "type": "numericField", "label": "Dependants you fully support (at most 3 count)", "bind": "$.dependants", "helperText": "Relatives by blood or marriage in a direct line, and adopted children (PTKP)." }, { "id": "tiles", "type": "group", "layout": "horizontal", "components": [ { "id": "netTile", "type": "statTile", "label": "Net income / year", "bind": "$.netIncome", "format": "currency", "currency": "IDR" }, { "id": "taxTile", "type": "statTile", "label": "Income tax / year", "bind": "$.incomeTax", "format": "currency", "currency": "IDR" } ] }, { "id": "breakdown", "type": "keyValueList", "label": "How that is worked out", "items": [ { "label": "0.5% final tax applies", "value": "$.finalApplies" }, { "label": "Turnover above Rp4.8 billion this year (normal rates from next year)", "value": "$.overCeilingThisYear" }, { "label": "Final tax (0.5% above Rp500 million)", "bind": "$.finalTax", "format": "currency", "currency": "IDR" }, { "label": "Profit", "bind": "$.profit", "format": "currency", "currency": "IDR" }, { "label": "PTKP (non-taxable income)", "bind": "$.ptkp", "format": "currency", "currency": "IDR" }, { "label": "Taxable income at normal rates", "bind": "$.taxableIncome", "format": "currency", "currency": "IDR" }, { "label": "Tax at 5–35%", "bind": "$.progressiveTax", "format": "currency", "currency": "IDR" }, { "label": "Income tax", "bind": "$.incomeTax", "format": "currency", "currency": "IDR" }, { "label": "Net income", "bind": "$.netIncome", "format": "currency", "currency": "IDR" } ] }, { "id": "note", "type": "staticText", "text": "Tax year 2026. An individual pays a final 0.5% on turnover, the first Rp500 million of the year tax-free (PP 55/2022 art. 60), if last year's turnover was at most Rp4.8 billion (art. 58 as amended); passing Rp4.8 billion during the year keeps the 0.5% to the year's end (art. 61). PP 20/2026, in force from 22 April 2026, removed the time limit for individuals and took free professions out of the scheme; its transitional rules are not modelled, and the page applies the April rules to the whole year. Otherwise profit less PTKP, rounded down to the thousand, is taxed at 5% to 35%. Not modelled: NPPN, BPJS, tax withheld by customers. Estimate, not tax advice." }, { "id": "sources", "type": "sourceList", "label": "Sources", "layers": 3, "items": [ { "label": "PP 55/2022 arts. 56–57 as amended by PP 20/2026: 0.5%, Rp4.8 billion", "url": "https://jdih.kemenkeu.go.id/dok/pp-20-tahun-2026", "date": "2026-10-31", "covers": [ "finalRate", "finalTurnoverCeiling" ] }, { "label": "PP 55/2022 arts. 60(2), 61(1): first Rp500 million tax-free; 0.5% to year-end", "url": "https://jdih.kemenkeu.go.id/dok/pp-55-tahun-2022", "date": "2026-10-31", "covers": [ "finalExemptTurnover" ] }, { "label": "UU 7/2021 (HPP), art. 7 PTKP and art. 17 rates in the Income Tax Law", "url": "https://jdih.kemenkeu.go.id/dok/uu-7-tahun-2021", "date": "2026-10-31", "covers": [ "ptkpSelf", "ptkpMarried", "ptkpPerDependant", "maxDependants", "pitBand1", "pitBand2", "pitBand3", "pitBand4", "pitRate1", "pitRate2", "pitRate3", "pitRate4", "pitRate5" ] } ] } ] } ] }, "tests": [ { "description": "S1 Rp1.2 billion turnover on the 0.5% final tax: 0.5% of the Rp700 million above Rp500 million = Rp3,500,000", "given": { "$.annualTurnover": 1200000000, "$.annualExpenses": 900000000, "$.regime": "final", "$.freeProfession": false, "$.maritalStatus": "single", "$.dependants": 0, "$.overCeilingBefore": false }, "expect": { "$.finalApplies": true, "$.finalTax": 3500000, "$.incomeTax": 3500000, "$.netIncome": 296500000 } }, { "description": "S2 the same business on the normal rates: Rp300 million profit less Rp54 million PTKP — Rp30,900,000", "given": { "$.annualTurnover": 1200000000, "$.annualExpenses": 900000000, "$.regime": "normal", "$.freeProfession": false, "$.maritalStatus": "single", "$.dependants": 0, "$.overCeilingBefore": false }, "expect": { "$.finalApplies": false, "$.taxableIncome": 246000000, "$.progressiveTax": 30900000, "$.incomeTax": 30900000, "$.netIncome": 269100000 } }, { "description": "S3 turnover of exactly Rp500 million: no final tax", "given": { "$.annualTurnover": 500000000, "$.annualExpenses": 300000000, "$.regime": "final", "$.freeProfession": false, "$.maritalStatus": "single", "$.dependants": 0, "$.overCeilingBefore": false }, "expect": { "$.finalTax": 0, "$.incomeTax": 0 } }, { "description": "S4 a free profession cannot use the final tax and is taxed at the normal rates", "given": { "$.annualTurnover": 600000000, "$.annualExpenses": 200000000, "$.regime": "final", "$.freeProfession": true, "$.maritalStatus": "married", "$.dependants": 2, "$.overCeilingBefore": false }, "expect": { "$.finalApplies": false, "$.ptkp": 67500000, "$.taxableIncome": 332500000, "$.progressiveTax": 52125000 } }, { "description": "S5 Rp5 billion this year, at most Rp4.8 billion last year: still 0.5% to the year's end (art. 61(1)) — Rp22,500,000", "given": { "$.annualTurnover": 5000000000, "$.annualExpenses": 4500000000, "$.regime": "final", "$.freeProfession": false, "$.maritalStatus": "single", "$.dependants": 0, "$.overCeilingBefore": false }, "expect": { "$.finalApplies": true, "$.overCeilingThisYear": true, "$.finalTax": 22500000, "$.incomeTax": 22500000, "$.netIncome": 477500000 } }, { "description": "S6 exactly Rp4.8 billion is still in the scheme (“tidak melebihi”): Rp21,500,000", "given": { "$.annualTurnover": 4800000000, "$.annualExpenses": 4000000000, "$.regime": "final", "$.freeProfession": false, "$.maritalStatus": "single", "$.dependants": 0, "$.overCeilingBefore": false }, "expect": { "$.finalApplies": true, "$.finalTax": 21500000 } }, { "description": "S7 turnover went above Rp4.8 billion in an earlier year: art. 17 rates on profit — Rp80,500,000", "given": { "$.annualTurnover": 5000000000, "$.annualExpenses": 4500000000, "$.regime": "final", "$.freeProfession": false, "$.overCeilingBefore": true, "$.maritalStatus": "single", "$.dependants": 0 }, "expect": { "$.finalApplies": false, "$.finalTax": 0, "$.taxableIncome": 446000000, "$.progressiveTax": 80500000, "$.netIncome": 419500000 } } ] } }