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The current version of Indonesia’s personal income tax (Pajak Penghasilan Pasal 21 – PPH 21) in 2025 is difference from the version used in the 2020 tax year. Such changes require a significant amount of thought and effort, not only in the implementation process but also in the communication of these new regulations. Understanding what was changed and when those legal changes took effect is crucial. It provides a historical context that helps us ensure our payroll localization solution for Indonesia fully supports these legal requirements. It is our strategy to helping the world run better and improving people’s lives.