Appendix: Summary of Tax Effec ve Rate based on GR 58/2023:

1. Monthly Effec ve Tax Rate Category A

Monthly Tax Rate Category A is applicable for employee with marital status as below:
No Tax Exemp on Marital Status Family dependent
Code member
1 S/0 Single 0
2 S/1 Single 1
3 M/0 Married 0

No Monthly Gross Income (IDR) Income Tax

Minimum Maximum Rate
1 0 up to 5.400.000 0%
2 5.400.001 up to 5.650.000 0,25%
3 5.650.001 up to 5.950.000 0,50%
4 5.950.001 up to 6.300.000 0,75%
5 6.300.001 up to 6.750.000 1,00%
6 6.750.001 up to 7.500.000 1,25%
7 7.500.001 up to 8.550.000 1,50%
8 8.550.001 up to 9.650.000 1,75%
9 9.650.001 up to 10.050.000 2,00%
10 10.050.001 up to 10.350.000 2,25%
11 10.350.001 up to 10.700.000 2,50%
12 10.700.001 up to 11.050.000 3,00%
13 11.050.001 up to 11.600.000 3,50%
14 11.600.001 up to 12.500.000 4,00%
15 12.500.001 up to 13.750.000 5,00%
16 13.750.001 up to 15.100.000 6,00%
17 15.100.001 up to 16.950.000 7,00%
18 16.950.001 up to 19.750.000 8,00%
19 19.750.001 up to 24.150.000 9,00%
20 24.150.001 up to 26.450.000 10,00%
21 26.450.001 up to 28.000.000 11,00%
22 28.000.001 up to 30.050.000 12,00%
23 30.050.001 up to 32.400.000 13,00%
24 32.400.001 up to 35.400.000 14,00%
25 35.400.001 up to 39.100.000 15,00%
26 39.100.001 up to 43.850.000 16,00%
27 43.850.001 up to 47.800.000 17,00%
28 47.800.001 up to 51.400.000 18,00%
29 51.400.001 up to 56.300.000 19,00%
30 56.300.001 up to 62.200.000 20,00%
31 62.200.001 up to 68.600.000 21,00%
32 68.600.001 up to 77.500.000 22,00%
33 77.500.001 up to 89.000.000 23,00%
34 89.000.001 up to 103.000.000 24,00%
35 103.000.001 up to 125.000.000 25,00%
36 125.000.001 up to 157.000.000 26,00%
 No Monthly Gross Income (IDR) Income Tax
Minimum Maximum Rate
37 157.000.001 up to 206.000.000 27,00%
38 206.000.001 up to 337.000.000 28,00%
39 337.000.001 up to 454.000.000 29,00%
40 454.000.001 up to 550.000.000 30,00%
41 550.000.001 up to 695.000.000 31,00%
42 695.000.001 up to 910.000.000 32,00%
43 910.000.001 up to 1.400.000.000 33,00%
44 1.400.000.001 up to ~~ 34,00%

2. Monthly Effec ve Tax Rate Category B

Monthly Tax Rate Category B is applicable for employee with marital status as below:
No Tax Exemp on Marital Status Family dependent
Code member
1 S/2 Single 2
2 S/3 Single 3
3 M/1 Married 1
4 M/2 Married 2

Monthly Gross Income (IDR) Income Tax

No
Minimum Maximum Rate
1 0 up to 6.200.000 0%
2 6.200.001 up to 6.500.000 0,25%
3 6.500.001 up to 6.850.000 0,50%
4 6.850.001 up to 7.300.000 0,75%
5 7.300.001 up to 9.200.000 1,00%
6 9.200.001 up to 10.750.000 1,50%
7 10.750.001 up to 11.250.000 2,00%
8 11.250.001 up to 11.600.000 2,50%
9 11.600.001 up to 12.600.000 3,00%
10 12.600.001 up to 13.600.000 4,00%
11 13.600.001 up to 14.950.000 5,00%
12 14.950.001 up to 16.400.000 6,00%
13 16.400.001 up to 18.450.000 7,00%
14 18.450.001 up to 21.850.000 8,00%
15 21.850.001 up to 26.000.000 9,00%
16 26.000.001 up to 27.700.000 10,00%
17 27.700.001 up to 29.350.000 11,00%
18 29.350.001 up to 31.450.000 12,00%
19 31.450.001 up to 33.950.000 13,00%
20 33.950.001 up to 37.100.000 14,00%
21 37.100.001 up to 41.100.000 15,00%
22 41.100.001 up to 45.800.000 16,00%
23 45.800.001 up to 49.500.000 17,00%
24 49.500.001 up to 53.800.000 18,00%
 Monthly Gross Income (IDR) Income Tax
No
Minimum Maximum Rate
25 53.800.001 up to 58.500.000 19,00%
26 58.500.001 up to 64.000.000 20,00%
27 64.000.001 up to 71.000.000 21,00%
28 71.000.001 up to 80.000.000 22,00%
29 80.000.001 up to 93.000.000 23,00%
30 93.000.001 up to 109.000.000 24,00%
31 109.000.001 up to 129.000.000 25,00%
32 129.000.001 up to 163.000.000 26,00%
33 163.000.001 up to 211.000.000 27,00%
34 211.000.001 up to 374.000.000 28,00%
35 374.000.001 up to 459.000.000 29,00%
36 459.000.001 up to 555.000.000 30,00%
37 555.000.001 up to 704.000.000 31,00%
38 704.000.001 up to 957.000.000 32,00%
39 957.000.001 up to 1.405.000.000 33,00%
40 1.405.000.001 up to ~~ 34,00%

3. Monthly Effec ve Tax Rate Category C

Monthly Tax Rate Category C is applicable for employee with marital status as below:
No Tax Exemp on Marital Status Family dependent
Code member
1 K/3 Married 3

Monthly Gross Income (IDR) Income Tax

No
Minimum Maximum Rate
1 0 up to 6.600.000 0%
2 6.600.001 up to 6.950.000 0,25%
3 6.950.001 up to 7.350.000 0,50%
4 7.350.001 up to 7.800.000 0,75%
5 7.800.001 up to 8.850.000 1,00%
6 8.850.001 up to 9.800.000 1,25%
7 9.800.001 up to 10.950.000 1,50%
8 10.950.001 up to 11.200.000 1,75%
9 11.200.001 up to 12.050.000 2,00%
10 12.050.001 up to 12.950.000 3,00%
11 12.950.001 up to 14.150.000 4,00%
12 14.150.001 up to 15.550.000 5,00%
13 15.550.001 up to 17.050.000 6,00%
14 17.050.001 up to 19.500.000 7,00%
15 19.500.001 up to 22.700.000 8,00%
16 22.700.001 up to 26.600.000 9,00%
17 26.600.001 up to 28.100.000 10,00%
18 28.100.001 up to 30.100.000 11,00%
 Monthly Gross Income (IDR) Income Tax
No
Minimum Maximum Rate
19 30.100.001 up to 32.600.000 12,00%
20 32.600.001 up to 35.400.000 13,00%
21 35.400.001 up to 38.900.000 14,00%
22 38.900.001 up to 43.000.000 15,00%
23 43.000.001 up to 47.400.000 16,00%
24 47.400.001 up to 51.200.000 17,00%
25 51.200.001 up to 55.800.000 18,00%
26 55.800.001 up to 60.400.000 19,00%
27 60.400.001 up to 66.700.000 20,00%
28 66.700.001 up to 74.500.000 21,00%
29 74.500.001 up to 83.200.000 22,00%
30 83.200.001 up to 95.600.000 23,00%
31 95.600.001 up to 110.000.000 24,00%
32 110.000.001 up to 134.000.000 25,00%
33 134.000.001 up to 169.000.000 26,00%
34 169.000.001 up to 221.000.000 27,00%
35 221.000.001 up to 390.000.000 28,00%
36 390.000.001 up to 463.000.000 29,00%
37 463.000.001 up to 561.000.000 30,00%
38 561.000.001 up to 709.000.000 31,00%
39 709.000.001 up to 965.000.000 32,00%
40 965.000.001 up to 1.419.000.000 33,00%
41 1.419.000.001 up to ~~ 34,00%

4. Daily Effec ve Tax Rate

Daily Gross income (IDR) Income Tax
No
Minimum Maximum Rate
1 0 up to 450.000 0%
2 450.001 up to 2.500.000 0,50%