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PPh 23 Withholding Tax Calculator
Calculate PPh 23 on services/rent (2%) or dividends, interest, royalties, and prizes (15%), including the higher rate if the recipient has no tax ID. Free.
Note
Land/building rent uses Final PPh (a different scheme), not computed here.
An estimate, not official tax advice. Rules & rates can change — verify with the tax authority (DJP/Coretax) or consult your tax advisor/accountant.
PPh 23 payable
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Understanding PPh 23
2% and 15% rates
PPh 23 is withheld at 2% of gross for services and rent (other than land/building) and other regulated services. For dividends, interest, royalties, and certain prizes, the rate is 15% of gross.
Higher without a tax ID
If the income recipient has no tax ID (NPWP), the withholding rate is 100% higher (doubled). Toggle the NPWP status in the calculator to estimate the withholding.
Who withholds
PPh 23 is withheld by the income payer (service buyer/payer), then remitted and reported. The recipient receives a withholding slip as a tax credit.
FAQ
Frequently asked questions
How do I calculate PPh 23 on services?
Multiply the gross service value by 2%. On Rp10,000,000 → PPh 23 Rp200,000, the provider receives Rp9,800,000. For a recipient without a tax ID, the rate becomes 4% (doubled).
What is subject to 15% PPh 23?
The 15% rate applies to dividends, interest, royalties, and certain prizes. Services and rent (other than land/building) are generally 2%. Choose the income type in the calculator.
Why is withholding higher without a tax ID?
Tax rules set a 100% higher withholding for recipients without a tax ID as a compliance incentive. So 2% becomes 4% and 15% becomes 30%. This is adjustable in the calculator.
Is building/land rent subject to PPh 23?
No. Land and/or building rent is subject to Final PPh (a separate scheme), not PPh 23. This calculator is for services and rent other than land/building, plus capital income (dividends/interest/royalties).
Who must withhold and remit PPh 23?
The income payer (e.g. the company paying for services) must withhold, remit, and report PPh 23, and give a withholding slip to the recipient. This estimate helps you gauge the amount before a transaction.
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