Contents of this article are applicable to the following users
Tier: NA
Product: PayrollAny
Platform: Web
Access Level: Owner
Set up Tax DTP for Indonesia payroll so your employee can receive DTP incentive in Payroll PPh21 calculation.
This guide will cover the following:
Set up PPh21 DTP
Go to Settings > Payroll > click on Tax DTP field > Select PPh21 DTP 2025/2026
Under Other Fixed Income, select the pay items that should be counted for DTP eligibility. Exclude basic salary pay item from Other Fixed Income. The pay items you select here directly affect DTP eligibility results.
Set Payroll Cycle Cut-Off Date. Payroll cut-off date affects DTP in two key ways:
It determines the reference month used to assess DTP eligibility.
It affects resignation month mapping, which can change whether PPh21 is TER or Annualized in that payroll month.
Example with cut-off date = 25:Join date 24 June or 25 June: reference month is June.
Join date 26 June: reference month is July.
Resign date 24 June or 25 June: June payroll is treated as final-month logic (Annualized).
Resign date 26 June: June can still be TER, and Annualized shifts to July final payroll logic.
Click Save.
Important notes:
DTP eligibility is calculated when payroll is generated/recalculated for the first time for the employee.
For existing employee: DTP eligibility is calculated in January payroll
For new joiners:
If the join date is on/before cut-off: system uses the join month as reference.
If the join date is after cut-off: system uses the next month as reference.
Eligibility check uses:
Wage + selected Other Fixed Income <= Rp10,000,000
Verify PPh21 DTP in payroll
After setup, run payroll as usual and check:
The employee's Nett Addition column in payroll list.
PPh21 DTP column in Monthly payroll report.
Whether PPh21 DTP is included in total Take Home Pay.
If values are not appearing as expected, go to Setting up PPh21 DTP section
Update or disable PPh21 DTP
To update:
Go to Settings > Payroll > Tax Settings.
Adjust Other Fixed Income pay items
Save changes.
To disable:
Set Tax DTP to None.
Save changes.
FAQ
Q: What is PPh21 DTP?
A: PPh21 DTP (Government-Borne Income Tax) is a tax incentive under PMK 72/2025 where Article 21 income tax is calculated as usual but not deducted from the employee’s income because it is paid by the government.
Q: Why is DTP not applied for some staff?
A: PPh21 DTP applies to employees of employers in qualifying industries (including labour-intensive manufacturing and, from October–December 2025, tourism) who:
Have a valid NPWP or NIK registered and integrated with the Directorate General of Taxes system
Receive gross income within specified limits.
For employees with fixed/regular monthly income: ≤ Rp10,000,000
For non-permanent workers with average daily/weekly earnings ≤ Rp500,000 or monthly ≤ Rp10,000,000
Do not receive another PPh21 DTP incentive under a different regulation; and where the employer’s main business classification (KLU) is listed in the PMK attachment
From 19th February 2026, under PMK No. 6 Tahun 2026, National internship program participants (especially fresh graduates) are eligible to receive PPh21 DTP incentive. Internship participants must have NPWP or NIK integrated with the DJP system and be officially listed in the government internship assistance program. The national internship program is valid for tax period: October 2025 – December 2026
Q: Should I include Basic Salary in Other Fixed Income?
A: No. Keep Basic Salary excluded.
Q: Can I change the setup after payroll is configured?
A: Yes. Update the Tax DTP Settings in Settings > Payroll and save. Rerun payroll to apply the updated DTP settings.
Q: Where should I check if PPh21 DTP is reflected?
A: Go to Payroll > Payroll List > Click View Payroll > Click View Payslip on an employee > Check DTP value in Net Addition section. You can also check PPhDTP column in Monthly Payroll Report and Year-to-Date Report.
Q: Is PPh 21 DTP different for different tax method (Netto, Gross, Gross Up)?
A: For eligible staff, PPh21 DTP is shown under Net Additions in payslip/report.
Gross: PPh21 deduction is still calculated; DTP appears under Net Additions to offset eligible tax amount.
Gross-up: PPh Allowance and PPh deduction still follow gross-up flow; PPh 21 DTP is added under Net Additions.
Netto: PPh deduction line is not shown as employee deduction; PPh 21 DTP still appears under Net Additions when eligible.