Based on PMK No. 10 of 2025 issued on February 4, 2025, the Tax Authority (DGT) has implemented PPh 21 Borne by the Government (PPh 21 DTP) only for the tax period from January to December 2025. This means that certain taxpayers will receive PPh 21 borne by the government.

To accommodate these provisions, Talenta provides a recalculation feature of PPh 21 DTP through the Recalculate PPh 21 DTP function on the Payroll menu.

Here are the steps.

1. Enter the Payroll menu.
2. Select PPH 21 DTP (borne by the government).
   
3. Click “DTP Recalculate”.
   
   

   - You can also use the Export and Import feature to perform recalculate PPh 21 DTP.
   
   - You can use the View list employee impacted feature for PPh 21 DTP 2020 and 2021 only.

4. Click “Yes” on the warning pop-up.
   
   

   Important
   Before recalculating PPh 21 DTP, you must ensure that your KLU (Business Field Code) is listed in PMK No. 10 of 2025. Follow these steps to ensure this:
   - Get the latest PMK No. 10 of 2025 document.
   - Check your company's KLU with the KLU that meets the requirements listed in the regulation.
   - If your KLU is not listed, you cannot continue the recalculation of PPh 21 DTP.

5. Select the Tax DTP period to be processed in the Period column. Then, click “Continue”, to continue the DTP tax recalculation process.
   
6. Then the DTP tax recalculation has been successfully processed.
   
7. After recalculating, you can verify that PPh 21 has been correctly deducted from the government's scope. If everything is correct, continue with the payroll submission. Download and review payroll reports to ensure compliance. Learn how here.

That's how to calculate government-borne/DTP taxes. Learn how to report PPh 21 DTP in eSPT here.