Basically, on the Indonesian government website, they use the Annualised method to calculate tax. But if the employer has their preferred and accurate method to calculate tax, they can choose their method, as long as tax is paid and contributed correctly. The methods that we have in Access EasyPay are based on common estimation methods used in Indonesia.
The Indonesian government does not dictate the specific formula for computing the monthly tax. The tax amounts are just estimates that will be rebalanced at the end of the year. The choice of methods does not matter as the system will do rebalancing at the end of the year, and all four methods in EasyPay will arrive at the same taxation amount.
Annualize / Annualize Supplementary Difference
This method is based on one period for projection. Balance is placed in the last period (December). The only difference with Supplementary Difference is that the Supplementary Wage, eg, Bonus, will be calculated separately. Annualise / Annualise Supplementary Difference = Total Current Monthly Taxable * 12
Example: (New Hire)
Basic salary 500,000,000 (Hire date: 01-04-2025) & Marital status is Single.
Employer’s BPJSTK contribution for the current period (Accident, Death, ER BPJS Kesehatan): 5,950,000
Employee’s BPJSTK / BPJS Pensiun for current period: 10,073,353
Total monthly taxable income: 500,000,000 + 5,950,000 = 505,950,000
The formula is below
Annualised Taxable income : (9 * 505,950,000) = 4,553,550,000
Annualized Employee’s BPJSTK / BPJS Pensiun = (9 * 10,073,353) = 90,660,177
Occupational is 4,500,000 (6,000,000 * 9 / 12)
Personal Relief is 36,000,000
Actual taxable income after all deductions for relief,
= 4,553,550,000 – (90,660,177 + 4,500,000 + 36,000,000)
= 4,422,389,000
Refer total annual taxable value using the table to calculate tax, and deduct the previous taxable income in the table.
(4,422,389,000 – 500, 000,000) x30%= 1,176,716,700
Add all the previous tax amounts in the table
1,176,716,700 + 2,500,000+30,000,000+62,500,000= 1,271,716,700
De Annualise tax to monthly tax: 1,271,716,700/ 9= 141,301,856
Always balancing
This method will balance the tax at the end of each pay period.
Always balancing = YTD Taxable + current taxable * remaining month
YTD Supplementary Difference
This method will only factor in paid months (YTD salary). Tax is balanced off at the end of each pay period. YTD Cumulative = (YTD taxable / No of paid months) * 12