{"id":34443,"date":"2026-05-11T08:43:01","date_gmt":"2026-05-11T08:43:01","guid":{"rendered":"https:\/\/gajihub.com\/blog\/?p=34443"},"modified":"2026-05-11T08:43:03","modified_gmt":"2026-05-11T08:43:03","slug":"tarif-ter-pph-21-dan-contohnya","status":"publish","type":"post","link":"https:\/\/gajihub.com\/blog\/tarif-ter-pph-21-dan-contohnya\/","title":{"rendered":"Cara Menghitung Tarif TER PPh 21 dan Contohnya"},"content":{"rendered":"\n<p>Pajak Penghasilan Pasal 21 atau PPh 21 merupakan jenis pajak atas penghasilan berupa gaji, upah, honorarium, hingga tunjangan yang berhubungan dengan pekerjaan atau jasa orang pribadi sebagai subjek pajak.<\/p>\n\n\n\n<p>Sejak 1 Januari 2024, pemerintah telah mengubah skema perhitungan PPh 21 ini menggunakan Tarif Efektif Rata-rata (TER) tersebut sesuai dengan Peraturan Pemerintah Nomor 58 Tahun 2023 tentang Tarif Pemotongan PPh Pasal 21 atas Penghasilan Sehubungan dengan Pekerjaan, Jasa, atau Kegiatan WP Orang Pribadi.<\/p>\n\n\n\n<p>Dengan adanya perubahan skema aini maka mengubah perhitungan penghasilan karyawan karena menggunakan tarif dan metode yang berbeda dibandingkan sebelumnya.<\/p>\n\n\n\n<p>Di sini tidak ada penambahan beban pajak baru sehubungan dengan penetapan tarif efektif.<\/p>\n\n\n\n<p>Penerapan tarif efektif bulanan bagi pegawai tetap hanya digunakan ketika menghitung PPh Pasal 21 untuk masa pajak selain Masa Pajak Terakhir.<\/p>\n\n\n\n<p>Sedangkan untuk perhitungan PPh Pasal 21 setahun di Masa Pajak Terakhir tetap menggunakan tarif Pasal 17 ayat (1) huruf a UU PPh.<\/p>\n\n\n\n<p>Pada artikel ini GajiHub akan menjelaskan secara lengkap mengenai tarif TER PPh 21, mulai dari pengertiannya, mengapa pemerintah menerapkannya, dan cara menghitungnya.<\/p>\n\n\n\n<p>Untuk penjelasan lebih lengkapnya Anda dapat membacanya di bawah ini:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Apa Itu Tarif TER PPh 21?<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"600\" src=\"https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-satu.webp\" alt=\"tarif TER PPh 21\" class=\"wp-image-34480\" srcset=\"https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-satu.webp 1000w, https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-satu-300x180.webp 300w, https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-satu-768x461.webp 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>Tarif TER PPh 21 adalah tarif efektif rata-rata yang digunakan pemerintah Indonesia untuk menghitung potongan pajak penghasilan karyawan bulanan dengan sederhena.<\/p>\n\n\n\n<p>Sistem ini menggantikan metode progresif bulanan sejak 2024.<\/p>\n\n\n\n<p>Seperti yang diketahui, PPh Pasal 21 merupakan pemotongan pajak atas penghasilan yang dilakukan perorangan dari pekerjaan, jasa, ataupun kegiatan yang dilakukan di Indonesia.<\/p>\n\n\n\n<p>Penggunaan PPh 21 ini sering ditemui di dalam proses penggajian karyawan yang ada di perusahaan.<\/p>\n\n\n\n<p>PPh 21 ini digunakan secara luas untuk kegiatan-kegiatan yakni:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pekerja formal ataupun pegawai perusahaan<\/li>\n\n\n\n<li>Pekerja bebas ataupun bukan pegawai<\/li>\n\n\n\n<li>Pekerja sekaligus pengusaha<\/li>\n\n\n\n<li>Pengusaha<\/li>\n<\/ul>\n\n\n\n<p>Kemudian pemerintah mengatur kembali pemotongan PPh 21 yang ada dalam Peraturan Pemerintah (PP) No. 58 Tahun 2023 tentang Tarif Pemotongan PPh Pasal 21 atas Penghasilan Sehubungan dengan Pekerjaan, Jasa, atau Kegiatan WP Orang Pribadi.<\/p>\n\n\n\n<p>Melalui perubahan ini, ada dua skema tarif pemotongan PPh 21, yakni:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Tarif sesuai Pasal 17 ayat (1) huruf a UU PPh<\/h3>\n\n\n\n<p>Skema ini digunakan untuk menghitung PPh 21 setahun di Masa Pajak Terakhir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Tarif Efektif Rata-rata (TER) Pemotongan PPh Pasal 21<\/h3>\n\n\n\n<p>Tarif TER digunakan untuk menghitung Pajak Penghasilan Pasal 21 di masa pajak selain Masa Pajak Terakhir atau secara bulanan ataupun harian.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/gajihub.com\/?ref=Taatpajak\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2025\/06\/gajihub-banner-3-1024x1024.webp\" alt=\"gajihub banner 3\" class=\"wp-image-26177\" srcset=\"https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2025\/06\/gajihub-banner-3-1024x1024.webp 1024w, https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2025\/06\/gajihub-banner-3-300x300.webp 300w, https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2025\/06\/gajihub-banner-3-150x150.webp 150w, https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2025\/06\/gajihub-banner-3-768x768.webp 768w, https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2025\/06\/gajihub-banner-3.webp 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p><strong>Baca Juga: <a href=\"https:\/\/gajihub.com\/blog\/denda-telat-bayar-pajak-pph-21\/\">Denda Telat Bayar Pajak PPh 21: Ini Aturan Lengkapnya<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Mengapa Pemerintah Menerapkan Tarif TER PPh 21?<\/h2>\n\n\n\n<p>Perubahan tarif PPh 21 ini dilakukan untuk memudahkan dan menyederhanakan perhitungan pemotongan PPh 21 bagi wajib pajak.<\/p>\n\n\n\n<p>Ada 4 alasan mengapa digunakan tarif ini, yakni:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Menyederhanakan Perhitungan<\/h3>\n\n\n\n<p>Alasan pertama mengapa tarif TER digunakan adalah untuk menyederhanakan perhitungan.<\/p>\n\n\n\n<p>Dengan diberlakukan tarif ini maka pemberi kerja tidak perlu menghitung ulang variabel yang rumit setiap bulan.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Meningkatkan Kepatuhan<\/h3>\n\n\n\n<p>Tarif TER juga digunakan untuk meningkatkan kepatuhan.<\/p>\n\n\n\n<p>Dengan penggunaan tarif TER ini maka dapat mengurangi kesalahan hitung yang sebelumnya sering terjadi pada sistem tarif progresif sebelumnya.<\/p>\n\n\n\n<p>Dari sini dapat membuat wajib pajak lebih patuh dalam menghitung dan membayar PPh 21.<\/p>\n\n\n\n<p><strong>Baca Juga: <a href=\"https:\/\/gajihub.com\/blog\/pph-21-bukan-pegawai\/\">PPh 21 Bukan Pegawai: Ini Tarif dan Cara Menghitungnya<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Meningkatkan Efisiensi Administrasi<\/h3>\n\n\n\n<p>Tarif TER juga meningkatkan efisiensi administrasi.<\/p>\n\n\n\n<p>Proses administrasi pajak bagi perusahaan dapat lebih cepat dan memudahkan pemahaman karyawan mengenai perhitungan pajaknya.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Untuk Kepastian Hukum<\/h3>\n\n\n\n<p>Terakhir, dengan tarif TER ini dapat memberikan aturan yang lebih jelas dan seragam dalam memotong pajak penghasilan.<\/p>\n\n\n\n<p><strong>Baca Juga: <a href=\"https:\/\/gajihub.com\/blog\/perbedaan-pph-21-dan-23\/\">Perbedaan PPh 21 dan 23 yang Harus Diketahui HR<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Bagaimana Penyesuaian Pengaturan Skema Perhitungan PPh 21?<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"600\" src=\"https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-dua.webp\" alt=\"tarif TER PPh 21\" class=\"wp-image-34478\" srcset=\"https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-dua.webp 1000w, https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-dua-300x180.webp 300w, https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-dua-768x461.webp 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>Selain perubahan aturan, ada juga pokok penyesuaian skema perhitungan PPh 21, yakni sebagai berikut:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Untuk mempertegas pemberi kerja yang tidak wajib melakukan pemotongan pajak penghasilan.<\/li>\n\n\n\n<li>Ketidakwajiban ini didasarkan pada:\n<ul class=\"wp-block-list\">\n<li>Pemberi kerja melakukan pembayaran kepada penerima penghasilan yang tidak berkaitan dengan usaha\/pekerjaan bebas pemberi kerja.<\/li>\n\n\n\n<li>Organisasi internasional yang menggunakan perjanjian internasional.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Adanya penggabungan PMK biaya jabatan\/biaya pensiun dan PMK pengurang penghasilan harian.<\/li>\n\n\n\n<li>Menambah pengecualian penghasilan yang dipotong PPh 21 sesuai pada Pasal 4 ayat (3) UU PPh, yakni bantuan, sumbangan, dan hibah.<\/li>\n\n\n\n<li>Penyesuaian pengurangan penghasilan bruto Bukan Pegawai dengan sesuai konsep yang ada dalam PMK-141\/2015.<\/li>\n\n\n\n<li>Menaikkan bunyi DPP PPh 21 Dokter dalam PER-16 ke dalam Lampiran RPMK.<\/li>\n\n\n\n<li>Menegaskan adanya hak penerima penghasilan untuk mendapatkan bukti potong dan tidak adanya kewajiban pembuatan bupot jika tidak ada penghasilan yang dibayarkan.<\/li>\n\n\n\n<li>Lebih bayar (LB) karena adanya pembetulan dapat dikompensasi ke masa berikytnya, di mana tidak harus berurutan dan PNS membuat pernyataan 2 pemberi kerja.<\/li>\n<\/ul>\n\n\n\n<p><strong>Baca Juga: <a href=\"https:\/\/gajihub.com\/blog\/biaya-jabatan-pph-21-dan-cara-hitungnya\/\">Mengetahui Biaya Jabatan PPh 21 dan Cara Hitungnya<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Penggunaan Tarif Efektif Rata-rata (TER)<\/h3>\n\n\n\n<p>Tarif Efektif Rata-Rata atau TER dibuat untuk menyederhanakan perhitungan pajak dari Wajib Pajak atau WP.<\/p>\n\n\n\n<p>TER ini juga memiliki tujuan memudahkan wajib pajak dalam menghitung potongan PPh 21 untuk setiap periode pajak.<\/p>\n\n\n\n<p>Berikut untuk tarif efektif bulanan yang digunakan:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TER A: PTKP TK\/0 (Rp54 juta). TK\/1 &amp; K\/0 (Rp58,5 juta)<\/li>\n\n\n\n<li>TER B: PTKP TK\/2 &amp; K\/1 (Rp63 juta), TK\/3 &amp; K\/2 (Rp67,5 juta)<\/li>\n\n\n\n<li>TER C: PTKP K\/3 (Rp72 juta)<\/li>\n<\/ul>\n\n\n\n<p>Sedangkan untuk tarif efektif harian kurang karyawan yang mendapatkan gaji harian, menggunakan ketentuan tarif sebagai berikut:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Penghasilan bruto harian kurang dari atau sama dengan Rp450 ribu = 0% x Penghasilan Bruto Harian.<\/li>\n\n\n\n<li>Penghasilan bruto harian lebih dari Rp450 ribu hingga Rp2,5 juta = 0.5% x Penghasilan Bruto Harian.<\/li>\n<\/ul>\n\n\n\n<p><strong>Baca Juga: <a href=\"https:\/\/gajihub.com\/blog\/cara-hitung-pph-21\/\">Cara Perhitungan PPh 21 Untuk Karyawan<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tabel Tarif Efektif Bulanan sesuai PTKP<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"600\" src=\"https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-tiga.webp\" alt=\"pajak\" class=\"wp-image-34481\" srcset=\"https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-tiga.webp 1000w, https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-tiga-300x180.webp 300w, https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-tiga-768x461.webp 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>Untuk memudahkan Anda dalam memahami tarif efektif bulanan, berikut tabelnya sesuai kategori untuk Anda:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Tarif Kategori TER A<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>No<\/th><th>Penghasilan Bruto Bulanan (Rp)<\/th><th>TER<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>\u2264 5.400.000<\/td><td>0%<\/td><\/tr><tr><td>2<\/td><td>5.400.000 \u2013 5.650.000<\/td><td>0,25%<\/td><\/tr><tr><td>3<\/td><td>5.650.000 \u2013 5.950.000<\/td><td>0,5%<\/td><\/tr><tr><td>4<\/td><td>5.950.000 \u2013 6.300.000<\/td><td>0,75%<\/td><\/tr><tr><td>5<\/td><td>6.300.000 \u2013 6.750.000<\/td><td>1%<\/td><\/tr><tr><td>6<\/td><td>6.750.000 \u2013 7.500.000<\/td><td>1,25%<\/td><\/tr><tr><td>7<\/td><td>7.500.000 \u2013 8.550.000<\/td><td>1,5%<\/td><\/tr><tr><td>8<\/td><td>8.550.000 \u2013 9.650.000<\/td><td>1,75%<\/td><\/tr><tr><td>9<\/td><td>9.650.000 \u2013 10.050.000<\/td><td>2%<\/td><\/tr><tr><td>10<\/td><td>10.050.000 \u2013 10.350.000<\/td><td>2,25%<\/td><\/tr><tr><td>11<\/td><td>10.350.000 \u2013 10.700.000<\/td><td>2,5%<\/td><\/tr><tr><td>12<\/td><td>10.700.000 \u2013 11.050.000<\/td><td>3%<\/td><\/tr><tr><td>13<\/td><td>11.050.000 \u2013 11.600.000<\/td><td>3,5%<\/td><\/tr><tr><td>14<\/td><td>11.600.000 \u2013 12.500.000<\/td><td>4%<\/td><\/tr><tr><td>15<\/td><td>12.500.000 \u2013 13.750.000<\/td><td>5%<\/td><\/tr><tr><td>16<\/td><td>13.750.000 \u2013 15.100.000<\/td><td>6%<\/td><\/tr><tr><td>17<\/td><td>15.100.000 \u2013 16.950.000<\/td><td>7%<\/td><\/tr><tr><td>18<\/td><td>16.950.000 \u2013 19.750.000<\/td><td>8%<\/td><\/tr><tr><td>19<\/td><td>19.750.000 \u2013 24.150.000<\/td><td>9%<\/td><\/tr><tr><td>20<\/td><td>24.150.000 \u2013 26.450.000<\/td><td>10%<\/td><\/tr><tr><td>21<\/td><td>26.450.000 \u2013 28.000.000<\/td><td>11%<\/td><\/tr><tr><td>22<\/td><td>28.000.000 \u2013 30.050.000<\/td><td>12%<\/td><\/tr><tr><td>23<\/td><td>30.050.000 \u2013 32.400.000<\/td><td>13%<\/td><\/tr><tr><td>24<\/td><td>32.400.000 \u2013 35.400.000<\/td><td>14%<\/td><\/tr><tr><td>25<\/td><td>35.400.000 \u2013 39.100.000<\/td><td>15%<\/td><\/tr><tr><td>26<\/td><td>39.100.000 \u2013 43.850.000<\/td><td>16%<\/td><\/tr><tr><td>27<\/td><td>43.850.000 \u2013 47.800.000<\/td><td>17%<\/td><\/tr><tr><td>28<\/td><td>47.800.000 \u2013 51.400.000<\/td><td>18%<\/td><\/tr><tr><td>29<\/td><td>51.400.000 \u2013 56.300.000<\/td><td>19%<\/td><\/tr><tr><td>30<\/td><td>56.300.000 \u2013 62.200.000<\/td><td>20%<\/td><\/tr><tr><td>31<\/td><td>62.200.000 \u2013 68.600.000<\/td><td>21%<\/td><\/tr><tr><td>32<\/td><td>68.600.000 \u2013 77.500.000<\/td><td>22%<\/td><\/tr><tr><td>33<\/td><td>77.500.000 \u2013 89.000.000<\/td><td>23%<\/td><\/tr><tr><td>34<\/td><td>89.000.000 \u2013 103.000.000<\/td><td>24%<\/td><\/tr><tr><td>35<\/td><td>103.000.000 \u2013 125.000.000<\/td><td>25%<\/td><\/tr><tr><td>36<\/td><td>125.000.000 \u2013 157.000.000<\/td><td>26%<\/td><\/tr><tr><td>37<\/td><td>157.000.000 \u2013 206.000.000<\/td><td>27%<\/td><\/tr><tr><td>38<\/td><td>206.000.000 \u2013 337.000.000<\/td><td>28%<\/td><\/tr><tr><td>39<\/td><td>337.000.000 \u2013 454.000.000<\/td><td>29%<\/td><\/tr><tr><td>40<\/td><td>454.000.000 \u2013 550.000.000<\/td><td>30%<\/td><\/tr><tr><td>41<\/td><td>550.000.000 \u2013 695.000.000<\/td><td>31%<\/td><\/tr><tr><td>42<\/td><td>695.000.000 \u2013 910.000.000<\/td><td>32%<\/td><\/tr><tr><td>43<\/td><td>910.000.000 \u2013 1.400.000.000<\/td><td>33%<\/td><\/tr><tr><td>44<\/td><td>&gt; 1.400.000.000<\/td><td>34%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">2. Tarif Kategori TER B<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>No<\/th><th>Penghasilan Bruto Bulanan (Rp)<\/th><th>TER<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>\u2264 6.200.000<\/td><td>0%<\/td><\/tr><tr><td>2<\/td><td>6.200.000 \u2013 6.500.000<\/td><td>0,25%<\/td><\/tr><tr><td>3<\/td><td>6.500.000 \u2013 6.850.000<\/td><td>0,5%<\/td><\/tr><tr><td>4<\/td><td>6.850.000 \u2013 7.300.000<\/td><td>0,75%<\/td><\/tr><tr><td>5<\/td><td>7.300.000 \u2013 9.200.000<\/td><td>1%<\/td><\/tr><tr><td>6<\/td><td>9.200.000 \u2013 10.750.000<\/td><td>1,5%<\/td><\/tr><tr><td>7<\/td><td>10.750.000 \u2013 11.250.000<\/td><td>2%<\/td><\/tr><tr><td>8<\/td><td>11.250.000 \u2013 11.600.000<\/td><td>2,5%<\/td><\/tr><tr><td>9<\/td><td>11.600.000 \u2013 12.600.000<\/td><td>3%<\/td><\/tr><tr><td>10<\/td><td>12.600.000 \u2013 13.600.000<\/td><td>4%<\/td><\/tr><tr><td>11<\/td><td>13.600.000 \u2013 14.950.000<\/td><td>5%<\/td><\/tr><tr><td>12<\/td><td>14.950.000 \u2013 16.400.000<\/td><td>6%<\/td><\/tr><tr><td>13<\/td><td>16.400.000 \u2013 18.450.000<\/td><td>7%<\/td><\/tr><tr><td>14<\/td><td>18.450.000 \u2013 21.850.000<\/td><td>8%<\/td><\/tr><tr><td>15<\/td><td>21.850.000 \u2013 26.000.000<\/td><td>9%<\/td><\/tr><tr><td>16<\/td><td>26.000.000 \u2013 27.700.000<\/td><td>10%<\/td><\/tr><tr><td>17<\/td><td>27.700.000 \u2013 29.350.000<\/td><td>11%<\/td><\/tr><tr><td>18<\/td><td>29.350.000 \u2013 31.450.000<\/td><td>12%<\/td><\/tr><tr><td>19<\/td><td>31.450.000 \u2013 33.950.000<\/td><td>13%<\/td><\/tr><tr><td>20<\/td><td>33.950.000 \u2013 37.100.000<\/td><td>14%<\/td><\/tr><tr><td>21<\/td><td>37.100.000 \u2013 41.100.000<\/td><td>15%<\/td><\/tr><tr><td>22<\/td><td>41.100.000 \u2013 45.800.000<\/td><td>16%<\/td><\/tr><tr><td>23<\/td><td>45.800.000 \u2013 49.500.000<\/td><td>17%<\/td><\/tr><tr><td>24<\/td><td>49.500.000 \u2013 53.800.000<\/td><td>18%<\/td><\/tr><tr><td>25<\/td><td>53.800.000 \u2013 58.500.000<\/td><td>19%<\/td><\/tr><tr><td>26<\/td><td>58.500.000 \u2013 64.000.000<\/td><td>20%<\/td><\/tr><tr><td>27<\/td><td>64.000.000 \u2013 71.000.000<\/td><td>21%<\/td><\/tr><tr><td>28<\/td><td>71.000.000 \u2013 80.000.000<\/td><td>22%<\/td><\/tr><tr><td>29<\/td><td>80.000.000 \u2013 93.000.000<\/td><td>23%<\/td><\/tr><tr><td>30<\/td><td>93.000.000 \u2013 109.000.000<\/td><td>24%<\/td><\/tr><tr><td>31<\/td><td>109.000.000 \u2013 129.000.000<\/td><td>25%<\/td><\/tr><tr><td>32<\/td><td>129.000.000 \u2013 163.000.000<\/td><td>26%<\/td><\/tr><tr><td>33<\/td><td>163.000.000 \u2013 211.000.000<\/td><td>27%<\/td><\/tr><tr><td>34<\/td><td>211.000.000 \u2013 374.000.000<\/td><td>28%<\/td><\/tr><tr><td>35<\/td><td>374.000.000 \u2013 459.000.000<\/td><td>29%<\/td><\/tr><tr><td>36<\/td><td>459.000.000 \u2013 555.000.000<\/td><td>30%<\/td><\/tr><tr><td>37<\/td><td>555.000.000 \u2013 704.000.000<\/td><td>31%<\/td><\/tr><tr><td>38<\/td><td>704.000.000 \u2013 957.000.000<\/td><td>32%<\/td><\/tr><tr><td>39<\/td><td>957.000.000 \u2013 1.405.000.000<\/td><td>33%<\/td><\/tr><tr><td>40<\/td><td>&gt; 1.405.000.000<\/td><td>34%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">3. Tarif Kategori TER C<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>No<\/th><th>Penghasilan Bruto Bulanan (Rp)<\/th><th>TER<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>\u2264 6.600.000<\/td><td>0%<\/td><\/tr><tr><td>2<\/td><td>6.600.000 \u2013 6.950.000<\/td><td>0,25%<\/td><\/tr><tr><td>3<\/td><td>6.950.000 \u2013 7.350.000<\/td><td>0,5%<\/td><\/tr><tr><td>4<\/td><td>7.350.000 \u2013 7.800.000<\/td><td>0,75%<\/td><\/tr><tr><td>5<\/td><td>7.800.000 \u2013 8.850.000<\/td><td>1%<\/td><\/tr><tr><td>6<\/td><td>8.850.000 \u2013 9.800.000<\/td><td>1,25%<\/td><\/tr><tr><td>7<\/td><td>9.800.000 \u2013 10.950.000<\/td><td>1,5%<\/td><\/tr><tr><td>8<\/td><td>10.950.000 \u2013 11.200.000<\/td><td>1,75%<\/td><\/tr><tr><td>9<\/td><td>11.200.000 \u2013 12.050.000<\/td><td>2%<\/td><\/tr><tr><td>10<\/td><td>12.050.000 \u2013 12.950.000<\/td><td>3%<\/td><\/tr><tr><td>11<\/td><td>12.950.000 \u2013 14.150.000<\/td><td>4%<\/td><\/tr><tr><td>12<\/td><td>14.150.000 \u2013 15.550.000<\/td><td>5%<\/td><\/tr><tr><td>13<\/td><td>15.550.000 \u2013 17.050.000<\/td><td>6%<\/td><\/tr><tr><td>14<\/td><td>17.050.000 \u2013 19.500.000<\/td><td>7%<\/td><\/tr><tr><td>15<\/td><td>19.500.000 \u2013 22.700.000<\/td><td>8%<\/td><\/tr><tr><td>16<\/td><td>22.700.000 \u2013 26.600.000<\/td><td>9%<\/td><\/tr><tr><td>17<\/td><td>26.600.000 \u2013 28.100.000<\/td><td>10%<\/td><\/tr><tr><td>18<\/td><td>28.100.000 \u2013 30.100.000<\/td><td>11%<\/td><\/tr><tr><td>19<\/td><td>30.100.000 \u2013 32.600.000<\/td><td>12%<\/td><\/tr><tr><td>20<\/td><td>32.600.000 \u2013 35.400.000<\/td><td>13%<\/td><\/tr><tr><td>21<\/td><td>35.400.000 \u2013 38.900.000<\/td><td>14%<\/td><\/tr><tr><td>22<\/td><td>38.900.000 \u2013 43.000.000<\/td><td>15%<\/td><\/tr><tr><td>23<\/td><td>43.000.000 \u2013 47.400.000<\/td><td>16%<\/td><\/tr><tr><td>24<\/td><td>47.400.000 \u2013 51.200.000<\/td><td>17%<\/td><\/tr><tr><td>25<\/td><td>51.200.000 \u2013 55.800.000<\/td><td>18%<\/td><\/tr><tr><td>26<\/td><td>55.800.000 \u2013 60.400.000<\/td><td>19%<\/td><\/tr><tr><td>27<\/td><td>60.400.000 \u2013 66.700.000<\/td><td>20%<\/td><\/tr><tr><td>28<\/td><td>66.700.000 \u2013 74.500.000<\/td><td>21%<\/td><\/tr><tr><td>29<\/td><td>74.500.000 \u2013 83.200.000<\/td><td>22%<\/td><\/tr><tr><td>30<\/td><td>83.200.000 \u2013 95.000.000<\/td><td>23%<\/td><\/tr><tr><td>31<\/td><td>95.600.000 \u2013 110.000.000<\/td><td>24%<\/td><\/tr><tr><td>32<\/td><td>110.000.000 \u2013 134.000.000<\/td><td>25%<\/td><\/tr><tr><td>33<\/td><td>134.000.000 \u2013 169.000.000<\/td><td>26%<\/td><\/tr><tr><td>34<\/td><td>169.000.000 \u2013 221.000.000<\/td><td>27%<\/td><\/tr><tr><td>35<\/td><td>221.000.000 \u2013 390.000.000<\/td><td>28%<\/td><\/tr><tr><td>36<\/td><td>390.000.000 \u2013 463.000.000<\/td><td>29%<\/td><\/tr><tr><td>37<\/td><td>463.000.000 \u2013 561.000.000<\/td><td>30%<\/td><\/tr><tr><td>38<\/td><td>561.000.000 \u2013 709.000.000<\/td><td>31%<\/td><\/tr><tr><td>39<\/td><td>709.000.000 \u2013 965.000.000<\/td><td>32%<\/td><\/tr><tr><td>40<\/td><td>965.000.000 \u2013 1.419.000.000<\/td><td>33%<\/td><\/tr><tr><td>41<\/td><td>&gt; 1.419.000.000<\/td><td>34%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Baca Juga: <a href=\"https:\/\/gajihub.com\/blog\/pph-final\/\">PPh Final: Pengertian dan Perbedaan dengan PPh Tidak Final<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Bagaimana Cara Menghitung PPh 21 dengan Tarif TER?<\/h2>\n\n\n\n<p>Untuk menghitung PPh dengan tarif TER, Anda dapat mengikuti langkah-langkah berikut ini:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Hitung Penghasilan Bruto Bulanan<\/h3>\n\n\n\n<p>Langkah pertama adalah dengan menghitung penghasilan bruto bulanan.<\/p>\n\n\n\n<p>Caranya adalah dengan melakukan kalkulasi penghasilan bruto setiap bulan.<\/p>\n\n\n\n<p>Penghasilan bruto ini adalah total penghasilan bulanan karyawan, seperti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gaji pokok<\/li>\n\n\n\n<li>Tunjangan tetap<\/li>\n\n\n\n<li>Bonus<\/li>\n<\/ul>\n\n\n\n<p>Di dalam penghasilan bruto ini tidak termasuk tunjangan tidak tetap seperti uang lembur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Kurangi Penghasilan Bruto<\/h3>\n\n\n\n<p>Kemudian kurangi penghasilan bruto, yakni terdiri dari:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Biaya jabatan: 5% dari gaji bruto dengan maksimal Rp500.000 per bulan.<\/li>\n\n\n\n<li>Iuran pensiun: 2% dari gaji pokok karyawan.<\/li>\n\n\n\n<li>Iuran Jaminan Hari Tua (BPJS Ketenagakerjaan): 2% dari gaji pokok<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. Hitung Penghasilan Netto Bulanan<\/h3>\n\n\n\n<p>Untuk penghasilan neto ini dihitung dengan rumus:<\/p>\n\n\n\n<p>Netto bulanan = Bruto Bulanan &#8211; Total Pengurangan<\/p>\n\n\n\n<p><strong>Baca Juga: <a href=\"https:\/\/gajihub.com\/blog\/menghitung-pph-terutang\/\">Cara Menghitung PPh Terutang Beserta Ketentuan dan Contohnya<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Hitung Penghasilan Netto Tahunan<\/h3>\n\n\n\n<p>Selanjutnya adalah menghitung penghasilan netto tahunan, dengan rumus berikut ini:<\/p>\n\n\n\n<p>Netto Tahunan = Netto Bulanan x 12<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Hitung PKP dan Tarif Pajak Progresif<\/h3>\n\n\n\n<p>Setelah Anda menghitung penghasilan netto tahunan, Anda dapat mengurangi dengan PTKP untuk mendapatkan Penghasilan Kena Pajak atau PKP.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. Hitung Pajak Bulanan dengan TER<\/h3>\n\n\n\n<p>Metode TER atau Tarif Efektif Rata-rata digunakan untuk menghitung PPh 21 bulanan dengan ketentuan sebagai berikut:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TER dihitung dengan cara membagi total pajak tahunan dengan total PKP tahunan, sehingga didapatkan tarif rata-rata yang lebih akurat.<\/li>\n\n\n\n<li>Pajak bulanan dihitung dengan mengalikan tarif TER dengan penghasilan kena pajak bulanan.<\/li>\n<\/ul>\n\n\n\n<p><strong>Baca Juga: <a href=\"https:\/\/gajihub.com\/blog\/cara-hitung-pph-progresif\/\">Cara Hitung PPh Progresif Beserta Aturannya<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Bagaimana Contoh Perhitungan PPh 21 TER?<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"600\" src=\"https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-empat.webp\" alt=\"tarif TER PPh 21\" class=\"wp-image-34479\" srcset=\"https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-empat.webp 1000w, https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-empat-300x180.webp 300w, https:\/\/gajihub.com\/blog\/wp-content\/uploads\/2026\/05\/pph-ter-empat-768x461.webp 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>Untuk memudahkan Anda dalam memahami penerapan tarif efektif rata-rata dalam PPh 21, berikut contoh perhitungannya:<\/p>\n\n\n\n<p>Yandi merupakan karyawan tetap di PT Aksara Dua dengan status menikah dan memiliki 2 tanggungan (K\/1).<\/p>\n\n\n\n<p>Selama tahun 2025, Yandi mendapatkan penghasilan bruto bulanan, dengan pembayaran premi JKK dan JKM, iuran pensiun, bonus, hingga THR, dengan rincian sebagai berikut:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Bulan<\/td><td>Gaji Pokok (Rp) <\/td><td>Tunjangan (RP)<\/td><td>THR (Rp)<\/td><td>Bonus (Rp)<\/td><td>Premi JKK dan JKM (Rp)<\/td><td>Penghasilan Bruto (Rp)<\/td><td>TER Bulanan Kategori B<\/td><td>PPh Pasal 21<\/td><\/tr><tr><td>Januari<\/td><td>6 juta<\/td><td>4 juta<\/td><td><\/td><td><\/td><td>400 ribu<\/td><td>9,6 juta<\/td><td>1,5%<\/td><td>144.000<\/td><\/tr><tr><td>Februari<\/td><td>6 juta<\/td><td>4 juta<\/td><td><\/td><td>2 juta<\/td><td>400 ribu<\/td><td>11,6 juta<\/td><td>3%<\/td><td>348.000<\/td><\/tr><tr><td>Maret<\/td><td>6 juta<\/td><td>4 juta<\/td><td>10 juta<\/td><td>3 juta<\/td><td>400 ribu<\/td><td>22,6 juta<\/td><td>9%<\/td><td>2.034.000<\/td><\/tr><tr><td>April<\/td><td>6 juta<\/td><td>4 juta<\/td><td><\/td><td><\/td><td>400 ribu<\/td><td>9,6 juta<\/td><td>1,5%<\/td><td>144.000<\/td><\/tr><tr><td>Mei<\/td><td>6 juta<\/td><td>4 juta<\/td><td><\/td><td><\/td><td>400 ribu<\/td><td>9,6 juta<\/td><td>1,5%<\/td><td>144.000<\/td><\/tr><tr><td>Juni<\/td><td>6 juta<\/td><td>4 juta<\/td><td><\/td><td><\/td><td>400 ribu<\/td><td>9,6 juta<\/td><td>1,5%<\/td><td>144.000<\/td><\/tr><tr><td>Juli<\/td><td>6 juta<\/td><td>4 juta<\/td><td><\/td><td>5 juta<\/td><td>400 ribu<\/td><td>14,6 juta<\/td><td>5%<\/td><td>730.000<\/td><\/tr><tr><td>Agustus<\/td><td>6 juta<\/td><td>4 juta<\/td><td><\/td><td><\/td><td>400 ribu<\/td><td>9,6 juta<\/td><td>1,5%<\/td><td>144.000<\/td><\/tr><tr><td>September<\/td><td>6 juta<\/td><td>4 juta<\/td><td><\/td><td><\/td><td>400 ribu<\/td><td>9,6 juta<\/td><td>1,5%<\/td><td>144.000<\/td><\/tr><tr><td>Oktober<\/td><td>6 juta<\/td><td>4 juta<\/td><td><\/td><td><\/td><td>400 ribu<\/td><td>9,6 juta<\/td><td>1,5%<\/td><td>144.000<\/td><\/tr><tr><td>November<\/td><td>6 juta<\/td><td>4 juta<\/td><td><\/td><td>10 juta<\/td><td>400 ribu<\/td><td>19,6 juta<\/td><td>8%<\/td><td>1.568.000<\/td><\/tr><tr><td>Desember<\/td><td>6 juta<\/td><td>4 juta<\/td><td><\/td><td>5 juta<\/td><td>400 ribu<\/td><td>14,6 juta<\/td><td><\/td><td><\/td><\/tr><tr><td>Jumlah<\/td><td>72 juta<\/td><td>48 juta<\/td><td>10 juta<\/td><td>25 juta<\/td><td>4,8 juta<\/td><td>150,2 juta<\/td><td><\/td><td>5.688.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Untuk rincian biaya jabatan dan iuran pensiun yang dibayarkan Yandi adalah sebagai berikut:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>No<\/td><td>Pengurangan Penghasilan Bruto<\/td><td>Jumlah<\/td><\/tr><tr><td>1<\/td><td>Biaya jabatan maksimal setahun<\/td><td>Rp6.000.000<\/td><\/tr><tr><td>2<\/td><td>Iuran pensiun<\/td><td>Rp720.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Dengan rincian tersebut, maka Perhitungan Pajak Penghasilan Terutang pada Desember 2025 adalah sebagai berikut:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Penghasilan bruto setahun<\/td><td><\/td><td>Rp150.200.000<\/td><\/tr><tr><td>Pengurang:<\/td><td><\/td><td><\/td><\/tr><tr><td>&#8211; Biaya jabatan setahun<\/td><td>Rp6.000.000<\/td><td><\/td><\/tr><tr><td>&#8211; Iuran pensiun setahun<\/td><td>Rp720.000<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td>Rp6.720.000 (-)<\/td><\/tr><tr><td>Penghasilan netto setahun<\/td><td><\/td><td>Rp143.480.000<\/td><\/tr><tr><td>PTKP setahun:<\/td><td><\/td><td><\/td><\/tr><tr><td>\u2013 untuk wajib pajak sendiri<\/td><td>Rp54.000.000<\/td><td><\/td><\/tr><tr><td>\u2013 tambahan untuk menikah<\/td><td>Rp4.500.000<\/td><td><\/td><\/tr><tr><td>\u2013 tambahan untuk 1 tanggungan<\/td><td>Rp4.500.000 (+)<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td>Rp63.000.000 (-)<\/td><\/tr><tr><td>Penghasilan kena pajak setahun<\/td><td><\/td><td>Rp80.480.000<\/td><\/tr><tr><td>&#8211; 5% x Rp60 juta<\/td><td>Rp3.000.000<\/td><td><\/td><\/tr><tr><td>&#8211; 15% x Rp20.480.000<\/td><td>Rp3.072.000<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td>Rp6.072.000<\/td><\/tr><tr><td>PPh yang dipotong hingga November 2025<\/td><td><\/td><td>Rp5.688.000 (-)<\/td><\/tr><tr><td>PPh yang dipotong pada Desember 2025<\/td><td><\/td><td>Rp384.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Baca Juga: <a href=\"https:\/\/gajihub.com\/blog\/bukti-potong-1721-a1\/\">Apa Itu Bukti Potong 1721 a1? Berikut Penjelasan Lengkapnya<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kesimpulan<\/h2>\n\n\n\n<p>Itulah tadi penjelasan lengkap mengenai tarif PPh 21 TER yang dapat menjadi referensi untuk Anda.<\/p>\n\n\n\n<p>Dari penjelasan artikel di atas dapat diketahui bahwa tarif PPh 21 TER ini digunakan untuk menyederhanakan perhitungan PPh 21.<\/p>\n\n\n\n<p>Memang, menghitung PPh 21 TER ini menjadi tantangan tersendiri.<\/p>\n\n\n\n<p>Namun Anda dapat menghitung PPh 21 ini dengan mudah menggunakan <a href=\"https:\/\/gajihub.com\/kelola-pph-21\/\">sistem perpajakan karyawan<\/a> dari GajiHub.<\/p>\n\n\n\n<p>GajiHub merupakan sistem perpajakan karyawan yang dilengkapi berbagai fitur untuk mendukung kemudahan pengelolaan karyawan, termasuk dalam hal menghitung PPh 21.<\/p>\n\n\n\n<p>Daftar GajiHub sekarang juga di <a href=\"https:\/\/gajihub.com\/?ref=Taatpajak\">tautan ini<\/a> dan dapatkan uji coba gratis selama 14 hari.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pajak Penghasilan Pasal 21 atau PPh 21 merupakan jenis pajak atas penghasilan berupa gaji, upah, honorarium, hingga tunjangan yang berhubungan&hellip;<\/p>\n","protected":false},"author":3,"featured_media":34482,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[314,11803,11804,29,11802,80,27,11801,939],"class_list":["post-34443","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-perpajakan","tag-aplikasi-absensi","tag-cara-menghitung-tarif-ter-pph-21","tag-contoh-perhitungan-tarif-ter-pph-21","tag-gajihub","tag-menghitung-tarif-ter-pph-21","tag-software-absensi","tag-software-payroll","tag-tarif-efektif-rata-rata","tag-tips-perpajakan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cara Menghitung Tarif TER PPh 21 dan Contohnya<\/title>\n<meta name=\"description\" content=\"Sejak 1 Januari 2024, pemerintah telah mengubah skema perhitungan PPh 21 ini menggunakan Tarif Efektif Rata-rata (TER). 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