Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
Rp. 425,000
Pajak Penghasilan
- Rp. 20,400
Tunjangan BPJS JHT
- Rp. 8,500
Premi BPJS Jam. Pensiun
- Rp. 4,250
Tunjangan BPJS Kesehatan
- Rp. 4,250
Total tax
- Rp. 37,400
Net pay
* Rp. 387,600
Marginal tax rate
8.8%
Average tax rate
8.8%
91.2%
Net pay
8.8%
Total tax
Total tax
Net pay
The Taxberg
Rp. 387,600
Net pay
Rp. 46,750
Tax the employer pays
Rp. 37,400
Tax you pay
Total tax paid
Rp. 84,150
Did you know your employer also pays tax on your salary? It costs the employer Rp. 46,750 to pay you Rp. 425,000. In other words, every time you spend Rp. 10 of your hard-earned money, Rp. 1.98 goes to the government.
Real tax rate
17.8%
So, with you and the employer both paying tax, what used to be a 8.8% tax rate now rises to 17.8%, meaning your real tax rate is actually 9% higher than what it seemed at first.
Summary
If you make Rp. 5,100,000 a year living in Indonesia, you will be taxed Rp. 448,800. That means that your net pay will be Rp. 4,651,200 per year, or Rp. 387,600 per month. Your average tax rate is 8.8% and your marginal tax rate is 8.8%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of Rp. 100 in your salary will be taxed Rp. 8.80, hence, your net pay will only increase by Rp. 91.20.
Bonus Example
A Rp. 1,000 bonus will generate an extra Rp. 912 of net incomes. A Rp. 5,000 bonus will generate an extra Rp. 4,560 of net incomes.
Compare average tax
North America
Country 
Net pay
Average tax
Rank
Canada
IDR 5019448
1.6%
1
USA
IDR 4658358
8.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Mexico
IDR 4978875
2.4%
1
Brazil
IDR 4717504
7.5%
2
Puerto Rico
IDR 4694539
8.0%
3
Colombia
IDR 4692000
8.0%
4
Ecuador
IDR 4618069
9.5%
5
Guatemala
IDR 4610986
9.6%
6
Costa Rica
IDR 4564500
10.5%
7
Panama
IDR 4538959
11.0%
8
Peru
IDR 4462486
12.5%
9
Argentina
IDR 4233000
17.0%
10
Chile
IDR 4202400
17.6%
11
Uruguay
IDR 4176902
18.1%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
South Africa
IDR 5049002
1.0%
1
Uganda
IDR 4843649
5.0%
2
Zambia
IDR 4794000
6.0%
3
Morocco
IDR 4756263
6.7%
4
Ghana
IDR 4745480
7.0%
5
Ivory Coast
IDR 4717500
7.5%
6
Senegal
IDR 4638317
9.1%
7
Kenya
IDR 4479881
12.2%
8
Mozambique
IDR 4304374
15.6%
9
Cameroon
IDR 4302972
15.6%
10
Nigeria
IDR 4174916
18.1%
11
Angola
IDR 4138481
18.9%
12
Show more
NOTE* Withholding is calculated based on the tables of Indonesia, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.