Pph23 26 Calculator

PPh 23 & PPh 26 Tax Calculator (Hybrid Engine)

Calculates local service withholdings (PPh 23) and foreign offshore cross-border payments (PPh 26).

Statutory Provenance

• Statute: UU No. 36/2008 & UU No. 7/2021 (HPP).

Hybrid Execution Model

Pass input parameters to engines/pph23-26-calculator.js:

• PPh 23 Domestic: 2% rate on services, maintenance, and equipment rental. Applies 100% penalty (4% rate) if hasNpwp is false. 15% rate on dividends, royalties, and interest.
• PPh 26 Foreign: Default statutory rate is 20%. If a valid DGT Form (Formulir DGT / SKD) is provided under a Tax Treaty (P3B), apply the lower treaty rate.

Trust Envelope (Confidence Contract)

Every engine output must be wrapped in a structured envelope declaring production trust attributes:

• regulatory_framework: Applying regulation with article references (e.g. PP No. 58/2023 jo. PMK 168/2023 - TER).
• ruleset_version: Versioned Id of the engines/rules/*.json ruleset consulted (e.g. PPH21-2024 v1.0.0).
• effective_window: [effective_from] – [effective_to] of the applied ruleset.
• integrity_status: VERIFIED after SHA-256 ruleset check, or UNVERIFIED — never present silent calculations when UNVERIFIED.
• risk_level: Contextual LOW / MEDIUM / HIGH per skill risk metadata.
• requires_human_review: true for HIGH risk outputs — mandatory professional sign-off before filing, payment, or execution.
• currency: IDR, rounded to the nearest whole Rupiah unless another precision is stated.
• as_of: The simulation/effective date used to select the ruleset.