How to Calculate PPH 21 Tidak Final Akhir Using Historical Payroll Data and Deducted PPH 21

The PPH 21 Tidak Final Akhir calculation is used to reconcile annual tax obligations by combining historical payroll data with previously deducted PPH 21 amounts. This feature allows you to reference a finalized tax group and apply it to your current payroll report in Step 6, ensuring accuracy for employees with PPH 21 TER Gross or Gross-Up methods.
This guide walks you through selecting a tax group, resolving data conflicts, reviewing merged tax and payroll data, and interpreting tax adjustment outcomes—whether underpaid, overpaid, or settled.

By completing this process, your payroll report will reflect accurate end-of-year PPH 21 tax calculations based on real payroll history and prior deductions. The system automatically identifies tax adjustments as deductions or allowances, depending on each employee’s tax position. You can now proceed with confidence to the final payroll step, ensuring compliance and transparency in annual tax reporting.