Tax and BPJS rules
How Air-M calculates PPN, PPh 21 with the TER method and Article 17, and BPJS contributions, with the legal basis and what is not covered yet.
Rates are stored as settings in Air-M so they can be updated when the rules change. The figures on this page are the ones Air-M used when this manual was written.
PPN (VAT)
- 12% on a "DPP nilai lain" tax base of 11/12 for non-luxury goods and services, so the effective PPN is 11% of the selling price.
- Output VAT comes from every sales invoice, Input VAT from every goods receipt. The monthly summary is in Finance → PPN.
- Tax invoices can be exported as XML for Coretax (a draft; check it before the first upload). The customer must have an NPWP or NIK.
PPh 21 (employee income tax)
- January to November (and the months before an employee leaves): the monthly average effective rate (TER) under PP 58/2023.
- Category A: TK/0, TK/1, K/0
- Category B: TK/2, TK/3, K/1, K/2
- Category C: K/3
- Gross income for TER = salary and allowances + the JKK, JKM and BPJS Kesehatan contributions paid by the company. The company's JHT and JP contributions are not income.
- December, or the last month of a leaving employee: recalculated for the full year at Article 17 rates. The 5% position allowance (max. Rp 500,000 per month) and the employee's JHT and JP contributions are deducted, then PTKP. Taxable income is rounded down to the thousand. The difference from the PPh already withheld January–November becomes December's PPh (it can be smaller, even zero).
BPJS
| Programme | Company | Employee | Wage cap |
|---|---|---|---|
| Kesehatan (health) | 4% | 1% | Rp 12,000,000 |
| JHT (old age) | 3.7% | 2% | — |
| JP (pension) | 2% | 1% | Rp 11,086,300 (from March 2026) |
| JKK (work accident) | 0.24–1.74% by risk group | — | — |
| JKM (death) | 0.3% | — | — |
Not covered yet
- Public holidays in leave day counts.
- Pro-rata THR for less than 12 months of service (enter the amount yourself with Adjust).
- The 20% higher rate for employees without an NPWP/NIK.
- Exporting 1721-A1 withholding slips and reporting directly to DJP.
For tax decisions, keep consulting your tax adviser. Air-M helps with the calculations, but reporting remains the company's responsibility.