PPh 21 Pisah Harta vs Gabung Harta

Number of Dependents (Tanggungan)

Max 3 dependents (tanggungan). Adds Rp 4.5M per dependent to PTKP.

Income Input Method

Total Household Gross Salary

Combined annual gross salary of husband + wife.

Wife's share of income

50%

Percentage of total household salary earned by wife. Husband earns the remainder.

Combined Annual Deductions (Pengurang)

Biaya jabatan, iuran pensiun, or other allowable deductions. Applied to gross income before PTKP. Split proportionally by each spouse's income share.

PTKP Values (Rp)

TK/0 — Single (base)

K — Married addition

I — Working spouse addition

Per dependent (tanggungan)

Computed PTKP → Pisah: — (H) + — (W) | Gabung: —

Tax Brackets (PPh 21)

From (Rp)

To (Rp) (blank=∞)

Rate (%)

Edit thresholds and rates. "From" is auto-managed. Last bracket has no upper bound.

Pisah Harta (K/0 + TK/0): Each spouse files their own SPT. Husband uses PTKP K/tanggungan, wife uses PTKP TK/0. Double bracket access.

Gabung Harta (K/I/0): Combined income, single SPT. Uses PTKP K/I/tanggungan. One bracket ladder for all income.

Pisah Harta — Total Tax

—

Gabung Harta — Total Tax

—

Tax Savings (Cheaper Option)

—

📍 Your Current Tax Position

PTKP (Pisah H)—

PTKP (Pisah W)—

PTKP (Gabung)—

Max Marginal Bracket—

Effective Rate — Pisah—

Effective Rate — Gabung—

Total Tax by Household Salary

Shows total tax payable across salary range. The gap between lines = tax savings.

Hover over the chart to inspect a salary point.

Tax Difference (Gabung − Pisah)

Positive = Gabung Harta pays more (Pisah Harta wins). Negative = Gabung Harta pays less (Gabung Harta wins).

Hover over the chart to inspect the difference.

🤑 PPh — Pisah Harta vs Gabung Harta

Total Tax by Household Salary

Tax Difference (Gabung − Pisah)

Summary at Current Salary

Crossover Analysis

Detailed Breakdown by Salary