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Two employers in one year leading to tax due

Saya pindah kerja tahun lalu, kok SPT saya kurang bayar?

The situation

Each employer computes PPh 21 as if it were your only job, using PTKP and lower bands. Combined, your income reaches higher bands, so extra tax is often due.

The law

  • Art 17, Law 7/1983 on Income Tax (PPh Law), as last amended by Law 6/2023: Individual rates: 5 percent up to IDR 60 million, 15 percent to IDR 250 million, 25 percent to IDR 500 million, 30 percent to IDR 5 billion, 35 percent above; company rate 22 percent
  • Art 29, Law 7/1983 on Income Tax (PPh Law), as last amended by Law 6/2023: Any tax still due for the year must be paid before the annual return is filed
  • Art 3, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Returns are due 20 days after the month for most monthly returns, end of the next month for VAT, 3 months after year end for individuals and 4 months for companies; annual returns can be extended by up to 2 months

What it means for you

Example: IDR 150 million from employer A and IDR 150 million from employer B. Each may have used the 5 percent band on the first IDR 60 million. Combined, you have IDR 300 million gross and more in higher bands. Pay the Art 29 balance with a billing code before you submit.

What to do

  1. Collect slips from both employers.
  2. Enter both in the return.
  3. Create a billing code for the balance.
  4. Pay and then submit.

Filing with tax still due and unpaid leads to an STP with interest.

We can do this for youIndividual annual income tax return (SPT Tahunan PPh Orang Pribadi) in Coretax: IDR 750.000

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