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Corporate Income Tax Calculator (PPh 25 / 29)

Accurately calculate Corporate Income Tax using the standard 22% rate or the Article 31E reduced rate facility (11%) for SMEs. Estimate monthly PPh Article 25 installments and compute PPh Article 29 underpayment or overpayment.

Corporate Income Data

Gross Revenue (Annual Turnover) *

Total gross revenue determines eligibility for the Article 31E facility. If ≤ Rp 50 Billion, the company qualifies for a reduced rate.

Taxable Income (PKP) *

PKP = Gross Income minus deductible expenses as per Article 6 of the Income Tax Law.

Tax Credits (Prepayments)

PPh Article 25 Installments Paid (Current Year) *

Total PPh 25 installments paid during this tax year (12 months × monthly installment).

PPh Article 22 Credit (Optional)

PPh 22 withheld by third parties (importers, government treasurers, etc.).

PPh Article 23 Credit (Optional)

PPh 23 withheld from company income (services, royalties, interest, etc.).

Notice: This simulation is an estimate based on general Corporate Income Tax provisions. Actual taxable income (PKP) must be derived from audited or fiscally-corrected financial statements. Consult a tax consultant for official Annual Corporate Tax Return (SPT) filing.

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