How to use the PPh 21 Pisah vs Gabung
Find which way a married couple's Indonesian income tax costs less, Gabung Harta or Pisah Harta, and by how much a year. Every demo on this page is the real tool, running live in your browser. Press Pause on one to try it yourself.
The short version
-
Start from an example
A Quick Start fills the Household tab with a worked couple and puts PTKP and the brackets back to the statutory values.
-
Enter your household
Dependants, then income as a household total and the wife's share, or each spouse's own salary, with any deductions. Rupiah a year throughout.
-
Read the answer
The sentence at the top says which way saves tax and how much a year. The charts show where that changes as the household earns more.
Nothing is uploaded. Every figure is worked out in your browser. The tool names the two ways as UU PPh Pasal 8 does, which may be the opposite of what you expect: the model explains. This guide is general information, not tax or financial advice.
The screen
Inputs on the left, the answer beside them, the charts and the working under it. Point at a part in the list to see where it is.
-
Inputs
Quick Start, save and open, then two tabs: Household and PTKP & Brackets. Warnings appear at the foot. The chevrons fold the card to a slim Inputs rail.
-
The answer
One sentence, then three figures: Tax savings (cheaper option), Gabung Harta: total tax and Pisah Harta (PH/MT): total tax.
-
The charts
Total tax a year, by household salary, then Tax difference (Pisah β Gabung) with the Crossover analysis under it. Share and β³ sit above each.
-
The working
Summary at current salary, a year, the Detailed breakdown by salary behind its chevron, and What this assumes.
Top right, ID opens the Indonesian page, Tour replays a one minute walk through the tool, and Guide opens this page.
Quick Start
Three worked couples: Equal incomes, no children (Rp 500 million a year shared equally, the page's starting point), a Single income family (husband Rp 300 million, wife nothing, two children) and a Double income family (husband Rp 400 million, wife Rp 300 million, one child).
On a phone, press Full screen under a demo and turn the phone sideways to read it.
Open the inputs
On a first visit the card is folded to a rail, so the answer has the room. Click Inputs to open it; it stays the way you leave it.
Pick an example
Hover a button to read who it is. A click fills the Household tab and the answer follows at once.
- Three answers. Equal incomes: Gabung Harta saves Rp 19.8M a year. Single income: both ways cost Rp 28.9M, as there is no income of hers to combine. Double income: Gabung Harta saves Rp 34.8M.
- No Reset button. Every Quick Start puts PTKP and the brackets back to the statutory values first, so it is the way back to a clean start.
Household
Who depends on you and what each spouse earns, in rupiah a year. Enter income as Total and split (the household salary and the wife's share of it) or Each spouse (each salary and its own deductions).
Dependants
0 to 3. Each adds Rp 4,500,000 to the PTKP both ways. Two take the saving from Rp 19.8M to Rp 18.9M.
The wife's share
The slider under Household gross salary; the line under it says what each earns. At 30% the saving falls to Rp 15.6M.
Deductions
Shared by salary. Rp 12,000,000 at 30% puts Rp 8,400,000 on the husband, past the biaya jabatan cap, so a note says so. The full amount still applies.
Each spouse
The figures carry across: Rp 350,000,000 and Rp 150,000,000, the deductions split the same way.
- Gross means before deductions. The salary as the employer pays it, for the whole year.
- The way back rounds the share. The slider holds whole percents, so Rp 400M and Rp 300M (42.857%) come back from Each spouse as 43%.
- A deduction is a fixed amount. The charts keep it at the same rupiah figure at every salary.
PTKP & Brackets
The rules, set to the statutory values: the tax-free allowance (PTKP) and the PPh 21 brackets. Change them only to model a different rule.
Tax-free allowance (PTKP)
Four amounts build every PTKP. The line under them adds them up: Rp 63.0M husband + Rp 54.0M wife under Gabung Harta, Rp 117.0M under Pisah Harta.
Tax brackets
From (Rp) fills itself in. Edit Up to (Rp) and Rate (%); only the last bracket has no upper limit.
The two ways
The note under the brackets says how each way is taxed and which PTKP it takes.
- An edited rule shows. What this assumes then says your own PTKP amounts or brackets apply, not the statutory ones.
- The ladder stays whole. Raising a limit past the ones beneath it deletes them, and a blank limit is put back.
Read the answer
One sentence, three figures, two charts across household salaries, then the working.
The answer
Which way saves tax and how much a year, both totals with their effective rates, and the household salary where the cheaper way switches.
Three figures
Tax savings (cheaper option) takes the colour of the way that earns it: blue for Gabung Harta, gold for Pisah Harta.
Total tax across salaries
Both totals from Rp 100 million to Rp 5 billion a year, at your split. Hover to read them.
The difference and the crossover
Above zero Gabung Harta is cheaper, below zero Pisah Harta. Crossover analysis says where they swap: about Rp 138M here.
Summary
Net income, each PTKP and Max marginal bracket at your salary.
The table
Opens from its chevron: Comparison, Gabung Harta detail and Pisah Harta detail, at 17 salaries.
- Effective rate is the total tax Γ· gross salary: the average rate, not the bracket your last rupiah lands in. That one is Max marginal bracket.
- Warnings sit at the foot of the inputs: a share of 0% or 100%, deductions above a salary, a deduction past the biaya jabatan cap.
- What this assumes lists the figures the answer rests on, in words, for the household on screen.
How the numbers work
How the tool works out PPh 21 for a married couple both ways: every field, where it enters the sums, and what moving it does to the saving.
The model in one picture
The tool taxes the same two salaries twice, once for each way UU PPh Pasal 8 allows, and compares the totals. The headline is Tax savings (cheaper option): the gap between them.
- Gabung Harta (K/n + TK/0). The husband files one SPT for the family with PTKP K/n. The wife's salary, from one employer and unrelated to his work, is taxed final by her employer with her own PTKP TK/0 (Pasal 8 ayat 1). Two bracket ladders.
- Pisah Harta, PH or MT (K/I/n). Each spouse files an SPT, but the tax is worked out on the couple's combined net income with PTKP K/I/n (Pasal 8 ayat 3), then shared by each spouse's net income. One ladder.
- NH, NWeach spouse's net income: gross salary less deductions
- PKthe husband's PTKP K/n (Gabung Harta)
- PTKthe wife's own PTKP TK/0 (Gabung Harta)
- PKIthe couple's PTKP K/I/n (Pisah Harta)
- Tthe Pasal 17 brackets, applied to taxable income (PKP)
- β βPKP rounded down to whole thousands of rupiah, never below nil
The names run against intuition. Pisah Harta (separate property) is the way that adds the two incomes into one computation. Gabung Harta is the way that taxes the wife's salary on its own ladder. The tool uses the law's names; read each figure by its label, not by the word.
| Quick Start | Gabung Harta | Pisah Harta | Saving |
|---|---|---|---|
| Equal incomes, no children | Rp 46,125,000 | Rp 65,875,000 | Gabung Harta, Rp 19,750,000 |
| Single income family | Rp 28,875,000 | Rp 28,875,000 | The same |
| Double income family | Rp 84,150,000 | Rp 118,900,000 | Gabung Harta, Rp 34,750,000 |
- Gabung Harta gives each salary its own ladder. Each spouse's first Rp 60M of PKP is taxed at 5% and the next Rp 190M at 15%. Added together, the second salary starts where the first stopped, in the dearer brackets. Once both salaries cover their own PTKP, the statutory allowances add up to the same total both ways, so the ladder is the whole difference.
- Pisah Harta wins when one spouse earns less than their own PTKP. Under Gabung Harta the unused part of it is lost; combined, it shelters the other spouse's income. Hence the Double income family's crossover at about Rp 138M a year, and Pisah Harta saving Rp 14.6M at Equal incomes with the wife's share at 100%, where the husband's PTKP has nothing of his to shelter.
- With no income of hers, both ways are the same. The I addition applies only when the wife has net income, so both ways give the husband K/n.
- The saving has a ceiling. A second ladder saves at most (30% β 5%) Γ Rp 60M + (30% β 15%) Γ Rp 190M + (30% β 25%) Γ Rp 250M = Rp 56M a year. It reaches that once both spouses' PKP passes Rp 500M, and stays there while the combined PKP is under Rp 5B.
Household: what each spouse earns
Every tax starts from each spouse's net income. In Total and split the tool makes the two salaries from the total and the share; in Each spouse you type them.
- Ghousehold gross salary, a year
- sthe wife's share of it
- Ddeductions, both spouses
- GH, GWeach spouse's gross salary
- DH, DWeach spouse's deductions
- ndependants, in every PTKP (next section)
| Field | What it is | In the maths | Raise it |
|---|---|---|---|
| Dependants (tanggungan) | Family members you support, such as children: 0 to 3, the most PTKP counts. | n Γ Rp 4,500,000 in PK and in PKI; never in the wife's TK/0. | βΌ tax both waysβΌ saving, a little |
| Enter income as | Total and split or Each spouse. A click carries the figures across. | Picks which fields make GH, GW, DH and DW. | which fields count |
| Household gross salary (both spouses) | Both salaries before deductions, a year. | G, split by s. | β² tax both waysβ² saving, up to Rp 56M |
| Wife's share of that salary | The slider, 0% to 100% in whole percents. | s: her part of G and of D. Above 0%, Pisah Harta's tax does not change with it; Gabung Harta's does. | towards equal PKP: β² saving |
| Deductions, both spouses (pengurang) | Biaya jabatan, iuran pensiun and the like, for both spouses together. | D, split by s, off gross before PTKP. | βΌ tax both waysβΌ saving, a little |
| Husband's gross salary | His salary before deductions (Each spouse). | GH; the share becomes GW Γ· (GH + GW), unrounded. | β² tax both waysβ² saving, or none |
| Wife's gross salary | Her salary before deductions (Each spouse). | GW. Under Gabung Harta it is taxed alone, on TK/0. | β² tax both waysβ² saving, or none |
| Husband's deductions (pengurang) | Deductions off his salary only. | DH, capped at GH. | βΌ tax both ways |
| Wife's deductions (pengurang) | Deductions off her salary only. | DW, capped at GW. | βΌ tax both ways |
- A rupiah is worth the rate it is taxed at. A deduction or a dependant takes income off the top: under Gabung Harta at that spouse's own rate, under Pisah Harta at the couple's. In the Double income family that is 25% and 30%, so each dependant saves Rp 1,125,000 one way and Rp 1,350,000 the other, and the saving falls by the difference, Rp 225,000.
- Who earns it matters, not only how much. Pisah Harta taxes the total, so moving salary between spouses leaves it alone. Gabung Harta is cheapest when both PKPs sit in the same bracket: then no rupiah could move to a cheaper bracket on the other ladder.
Deductions are not worked out for you. Biaya jabatan (5% of gross, at most Rp 6,000,000 a year) and the employee's pension contribution are yours to enter. The tool warns when an amount passes the biaya jabatan cap, but applies whatever you type.
PTKP & Brackets: the allowances and the ladder
PTKP is the slice of income that is not taxed at all. What is left, rounded down to whole thousands, is PKP, and the brackets tax it in slices: each rate applies only to the part of PKP inside its bracket.
- Bbase, for each taxpayer: Rp 54,000,000
- Kadded if married: Rp 4,500,000
- Iadded when the wife's income is combined: Rp 54,000,000
- Dadded for each dependant: Rp 4,500,000
- Lkthe bracket limits: Rp 60M, 250M, 500M, 5B
- rkthe rates: 5%, 15%, 25%, 30%, 35%
| Field | What it is | In the maths | Raise it |
|---|---|---|---|
| Base, for each taxpayer (TK/0) | Rp 54,000,000 a year. | B: twice under Gabung Harta (his and hers), once under Pisah Harta. | βΌ tax both waysβ² saving, usually |
| Added if married (K) | Rp 4,500,000 a year. | K: the husband's under Gabung Harta, the couple's under Pisah Harta. | βΌ tax both ways |
| Added when the wife's income is combined (I) | Rp 54,000,000 a year: the wife's allowance inside the combined computation. | I: Pisah Harta only, and only when the wife has net income. | βΌ Pisah Harta taxβΌ saving |
| Added for each dependant | Rp 4,500,000 a year for each, up to three. | D, times the dependants, in PK and PKI. | βΌ tax both ways |
| From (Rp) | Where a bracket starts. Not editable. | The previous bracket's Up to plus Rp 1; the first starts at 0. | fills itself in |
| Up to (Rp) | Where a bracket stops: Rp 60,000,000, 250,000,000, 500,000,000 and 5,000,000,000. The last runs on (β). | Lk: more PKP stays in the cheaper bracket. | βΌ tax |
| Rate (%) | The rate on the slice inside the bracket: 5, 15, 25, 30 and 35, to 0.01%. | rk. | β² tax |
- The allowances match, by design. I equals B, so the wife brings the same Rp 54M into either way: K/1 + TK/0 is Rp 63M + Rp 54M, and K/I/1 is Rp 117M. Edit one without the other and PTKP starts to pick the winner too.
- Marginal and average are different rates. The Double income family's last rupiah under Pisah Harta is taxed at 30% (Max marginal bracket: 30% from Rp 500.0M), yet its tax is 16.99% of gross. Crossing into a bracket never raises the tax on income below it.
- Rounding. PKP is rounded down to whole thousands of rupiah before the rates apply (Pasal 17 ayat 4), separately for each PKP.
- Who pays under Pisah Harta. The one tax is shared by net income. That changes what each spouse owes, never the couple's total.
Worked example: Double income family
The Quick Start as it loads, worked by hand: husband Rp 400,000,000 a year, wife Rp 300,000,000, one child, no deductions, statutory PTKP and brackets.
Both ways, from salary to tax
With no deductions, net income is the gross salary, and every PKP is already a whole thousand.
- Husband's PTKP (K/1)Rp 54,000,000 + Rp 4,500,000 + 1 Γ Rp 4,500,000Rp 63,000,000
- Husband's PKPRp 400,000,000 β Rp 63,000,000Rp 337,000,000
- Husband's tax5% Γ Rp 60M + 15% Γ Rp 190M + 25% Γ Rp 87M = Rp 3,000,000 + Rp 28,500,000 + Rp 21,750,000Rp 53,250,000
- Wife's PKP (TK/0)Rp 300,000,000 β Rp 54,000,000Rp 246,000,000
- Wife's tax, final5% Γ Rp 60M + 15% Γ Rp 186M = Rp 3,000,000 + Rp 27,900,000Rp 30,900,000
- Gabung Harta: total taxRp 53,250,000 + Rp 30,900,000; 12.02% of Rp 700M grossRp 84,150,000
- Couple's PTKP (K/I/1)Rp 54,000,000 + Rp 4,500,000 + Rp 54,000,000 + Rp 4,500,000Rp 117,000,000
- Combined PKPRp 700,000,000 β Rp 117,000,000Rp 583,000,000
- Pisah Harta: total tax5% Γ Rp 60M + 15% Γ Rp 190M + 25% Γ Rp 250M + 30% Γ Rp 83M = Rp 3,000,000 + Rp 28,500,000 + Rp 62,500,000 + Rp 24,900,000; 16.99% of grossRp 118,900,000
- Tax savingsRp 118,900,000 β Rp 84,150,000: Gabung Harta is cheaperRp 34,750,000
- The tool shows the same. Tax savings (cheaper option) Rp 34.8M, a year with Gabung Harta; Gabung Harta: total tax Rp 84.2M, effective rate 12.02%; Pisah Harta (PH/MT): total tax Rp 118.9M, 16.99%. The summary shows PTKP husband Rp 63.0M, wife Rp 54.0M, and K/I/1 Rp 117.0M.
- Where the Rp 34,750,000 comes from. Stacked on the husband's Rp 337M, the wife's Rp 246M of PKP would be taxed at 25% up to Rp 500M and 30% beyond: Rp 40,750,000 + Rp 24,900,000 = Rp 65,650,000. On her own ladder it is Rp 30,900,000.
- The split, in rupiah. Rp 118,900,000 Γ 400 Γ· 700 = Rp 67,942,857 for the husband and Γ 300 Γ· 700 = Rp 50,957,143 for the wife, as Pisah Harta detail shows at Rp 700M.
What moves it most
Each bar lowers or raises one input by a step worth arguing about, and keeps the rest of the Double income family where it was.
- Wife's share, total kept42.9% β 32.9% / 52.9% (Rp 70M moved)βRp 7.00M+Rp 0.40M
- Household salary, same splitRp 700M β 630M / 770MβRp 6.50M+Rp 3.90M
- Wife's gross salaryRp 300M β 270M / 330MβRp 4.50M+Rp 1.90M
- Husband's gross salaryRp 400M β 360M / 440MβRp 2.00M+Rp 2.00M
- Deductions, each spousenil β Rp 6M each (cannot go lower)none lowerβRp 1.20M
- Dependants1 β 0 / 2+Rp 0.23MβRp 0.23M
Read it from the top: the longest bar is the input the saving rests on most. Measured by _sensitivity.mjs, beside this page.
- Who earns it moves the saving most. Rp 70M more for the husband costs Rp 7.0M of it: that money is taxed at his 25% instead of her 15%. Rp 70M more for the wife adds only Rp 0.40M, as it carries her past Rp 250M into 25% as well.
- A higher household salary widens the gap, unevenly. 10% less cuts the saving by Rp 6.5M, 10% more adds Rp 3.9M. It stops growing at Rp 56M, once both ladders are full.
- Dependants and deductions barely touch the choice. They lower both taxes by nearly the same amount: Rp 6M of deductions each takes Rp 2.4M off Gabung Harta and Rp 3.6M off Pisah Harta.
- For a decision. With both salaries well above their PTKP, Gabung Harta stays cheaper at every step here (the smallest saving is Rp 27,750,000). The answer turns only when one salary falls near or below its own PTKP, around the crossover.
Rp 70M more to the wife
Husband Rp 330M, wife Rp 370M. The saving edges up to Rp 35.1M; Pisah Harta's tax stays Rp 118.9M.
Rp 70M more to the husband
Husband Rp 470M, wife Rp 230M. The saving falls to Rp 27.8M, and the charts move with the new split.
Back to the example
The Quick Start again: Rp 34.8M.
What it leaves out
A comparison of the yearly tax on two salaries under the two computations of Pasal 8, nothing more. What this assumes, under the tool's answer, lists what applies to your household.
- Salary only. PPh 21 on employment income. Business income, income taxed at a final rate and any other income are left out.
- No monthly withholding. The tool works out each way's tax for the year. It does not model the TER withholding employers apply each month or the reconciliation in the SPT, so it shows no kurang bayar or lebih bayar. Under Pisah Harta each employer withholds on one salary alone, so the combined computation usually leaves tax to pay when filing.
- Deductions are yours to enter. Biaya jabatan and pension contributions are not worked out from gross.
- Gabung Harta assumes one employer for the wife. Her salary must come from one employer and have nothing to do with her husband's work to be taxed final; otherwise it is added to his.
- A husband with no income. The tool assumes her employer still uses TK/0. An employer may apply K if she shows he has no income.
- PH and MT are taxed alike here. Both use the combined computation. Whether you may file PH (it needs a written separation of property and income) is not something the tool checks.
- The charts hold your split and deductions. Only the household salary moves, from Rp 100 million to Rp 5 billion a year.
When not to lean on it. Income besides salary, a wife with more than one employer or working in her husband's business, or a household near the crossover, where a small change flips the answer. Then ask a tax consultant.
Ready to try your own figures?
Open the tool