Based on REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA PMK.09/2021 concerning TAX INCENTIVES FOR TAXPAYERS AFFECTED BY THE CORONA VIRUS OUTBREAK, there has been a change in the calculation of PPh 21 which was previously borne by employees or companies, to be fully borne by the government for the criteria according to the PMK.
PPh 21 DTP is a feature that serves to recalculate the tax borne by the government before running payroll.
Here are the steps.
- Go to the Payroll Menu.
- Select PPH 21 DTP (ditanggung pemerintah).
- Click “DTP Recalculate”.
- You can also recalculate PPh 21 DTP using the Export and Import feature.
- Click "Yes".
- Select the DTP Tax period to be processed in the Period column.
- Select Backpay PPh 21 DTP Period.
- Move to the next period: Backpay for PPh 21 DTP will be carried over to the following month.
Example: If the set period is May, then the PPh 21 DTP backpay will be included in the June payslip.
- Same as DTP Period: PPh 21 DTP backpay will be entered into the same period.
Example: if the set period is May, then the PPh 21 DTP backpay will be included in the May payslip.
- Click "Continue" to continue the DTP tax recalculation process.
- The DTP tax recalculation has been successfully processed.
This is how to calculate the tax borne by the government/DTP. Learn how to report PPh 21 DTP in eSPT here.