The aim of the changes is to make it easier for taxpayers to calculate PPH Ps21 every month, build a system that is able to validate WP calculations, and minimize the possibility of overpayments that have occurred so far.

So have the PPH21 rates changed?
The answer is no, it still uses the rates of Article 17 paragraph 1 of the Income Tax Law. It's just that for the January - November period, TER (Average Effective Rate) PPh PS 21 is used to make it easier to calculate each month, making it easier for taxpayers.