Search

How to Calculate Government-borne Tax / DTP (Recalculate DTP) 2025

Article author
Learning Center Mekari
  • Updated

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

To accommodate this provision, Talenta provides a feature to recalculate PPh 21 DTP through the Recalculate PPh 21 DTP function in the Payroll menu.

Here are the steps.

  1. Go to the "Payroll" menu, then select Compliance.

  2. Next, click PPh 21 DTP.
    MINORDTP2.png

  3. Click “DTP Recalculate”.

    - You can also use the Export and Import feature to perform the recalculate of PPh 21 DTP.

    - The View list employee impacted feature is only available for PPh 21 DTP for 2020 and 2021.

  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 verify:
    - Obtain the latest PMK No. 10 of 2025 document.
    - Check your company’s KLU against the eligible KLUs listed in the regulation.
    - If your KLU is not listed, you cannot proceed with recalculating PPh 21 DTP.

  5. Select the Tax DTP period to be processed in the Period column.

  6. Then, you can choose to check some additional options below. Here are the explanations.

    No.

    Checkbox Name

    Function
    1. DTP Allowance for Gross Up and Netto employees Check this option if you want to include and add DTP allowances to employees using the Gross Up and Netto methods.
    2. Exclude One-Time Component for Tax Mix "Gross Income" If this option is checked, the system will automatically ignore or exclude non-recurring one-time income components (such as bonuses, THR, or other one-time incentives). This ensures the DTP eligibility calculation remains accurate and objective without being affected by irregular income spikes in that month.

  7. Then, click “Continue” to proceed with the DTP tax recalculation process.

  8. The DTP tax recalculation has now been successfully processed.

  9. After recalculating, you can verify that the PPh 21 has been correctly deducted under government coverage. If everything is correct, proceed with submitting the payroll. Download and review the payroll report to ensure compliance. Learn how here.

That is how to perform the government-borne tax/DTP calculation. Learn how to report PPh 21 DTP in eSPT here.