Tax Codes & Withholding Rates
Master tax rates configured for Indonesian tax compliance (PPN 11%, PPh 23 2%, PPh 21, and PPh 4(2)).
| Tax Code | Official Tax Name | Tax Rate (%) | Taxable Base (DPP) Calculation | Default GL Account Mapping | Statutory Description | Actions |
|---|---|---|---|---|---|---|
| PPN-11 | Pajak Pertambahan Nilai 11% | 11.0% | DPP Total Nilai Transaksi Barang/Jasa | 2-12100 (Hutang PPN Keluaran) | UU HPP standard value-added tax on taxable goods and cloud services. | |
| PPH-23-SRV | PPh Pasal 23 Jasa Teknik & Konsultasi | 2.0% | DPP Nilai Jasa Managed Services | 1-13100 (Uang Muka PPh 23) | Withholding tax deducted by corporate customers on IT technical services. | |
| PPH-21 | PPh Pasal 21 Tenaga Ahli IT | 5.0% | Honorarium / Jasa Profesional Lepas | 2-12210 (Hutang PPh 21) | Individual freelance specialist withholding. | |
| PPH-4-2 | PPh Final Pasal 4 Ayat 2 | 10.0% | Sewa Bangunan & Ruang Server / Colocation | 2-12220 (Hutang PPh 4(2)) | Final tax on server rack lease or property. |