{"id":18961,"date":"2025-10-06T06:24:39","date_gmt":"2025-10-05T23:24:39","guid":{"rendered":"https:\/\/www.gaji.id\/?p=18961"},"modified":"2025-11-14T14:44:20","modified_gmt":"2025-11-14T07:44:20","slug":"pph-21-dtp-siapa-yang-berhak-mendapatkannya","status":"publish","type":"post","link":"https:\/\/www.gaji.id\/id\/2025\/10\/06\/pph-21-dtp-siapa-yang-berhak-mendapatkannya\/","title":{"rendered":"PPh 21 DTP: Siapa yang Berhak Mendapatkannya"},"content":{"rendered":"\n<p>PPh 21 DTP semakin sering dibicarakan di tengah masyarakat saat ini. Istilah tersebut adalah singkatan dari Pajak Penghasilan Pasal 21 Ditanggung Pemerintah. Artinya, pajak penghasilan yang biasanya dipotong dari gaji karyawan tidak dibebankan kepada karyawan atau pemberi kerja, melainkan ditanggung oleh pemerintah. Dengan begitu, karyawan yang berhak atas PPh tersebut akan menerima gaji bersih lebih tinggi karena potongan pajaknya dihapuskan. Tujuan kebijakan ini jelas, meringankan beban pajak pekerja di tengah situasi ekonomi yang kurang baik dan menjaga daya beli masyarakat. Khusus dalam artikel ini, kita akan membahas secara tuntas tentang PPh 21 DTP dan siapa saja yang berhak menerimanya<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-gaji-id-totalitas-untuk-kebutuhan-anda wp-block-embed-gaji-id-totalitas-untuk-kebutuhan-anda\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"nMdQNLR0lG\"><a href=\"https:\/\/www.gaji.id\/id\/2025\/09\/16\/aturan-potongan-pajak-karyawan-terbaru-tahun-2025\/\">Aturan Potongan Pajak Karyawan Terbaru Tahun 2025<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Aturan Potongan Pajak Karyawan Terbaru Tahun 2025&#8221; &#8212; Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda\" src=\"https:\/\/www.gaji.id\/id\/2025\/09\/16\/aturan-potongan-pajak-karyawan-terbaru-tahun-2025\/embed\/#?secret=RIl6cCpA0I#?secret=nMdQNLR0lG\" data-secret=\"nMdQNLR0lG\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p><strong>Siapa yang Bisa Memanfaatkan <\/strong><strong>PPh 21 DTP<\/strong><strong>?<\/strong><\/p>\n\n\n\n<p>Seperti diatur dalam Peraturan Menteri Keuangan (PMK) No.10 Tahun 2025, fasilitas PPh 21 Ditanggung Pemerintah tidak untuk semua orang. Berikut ringkasan kriteria penerima PPh 21 Ditanggung Pemerintah menurut ketetapan dalam Undang-undang:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pekerja tetap atau tidak tetap di sektor industri padat karya, seperti tekstil, pakaian, alas kaki, furnitur, dan industri kulit.\u00a0<\/li>\n\n\n\n<li>Penghasilan bruto (sebelum potongan) maksimal Rp 10 juta per bulan untuk pekerja tetap.\u00a0<\/li>\n\n\n\n<li>Untuk pekerja tidak tetap, upah harian maksimal Rp 500 ribu atau upah bulanan maksimal Rp 10 juta.<\/li>\n\n\n\n<li>Memiliki NPWP atau NIK yang sudah terintegrasi dengan sistem pajak (DJP).\u00a0<\/li>\n\n\n\n<li>Tidak sedang menerima fasilitas serupa atau insentif lainnya yang tumpang tindih.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Jadi, bila Anda bekerja di pabrik tekstil atau furnitur dengan gaji di bawah atau sama dengan Rp 10 juta dan memenuhi persyaratan administrasi, Anda dapat memperoleh fasilitas ini.<\/p>\n\n\n\n<p><strong>Perluasan PPh 21 DTP ke Sektor Hotel, Restoran, dan Kafe (Sektor HOREKA)<\/strong><\/p>\n\n\n\n<p>Selain sektor padat karya, sektor pariwisata atau HOREKA (Hotel, Restoran, dan Kafe) turut terpengaruh oleh kondisi ekonomi yang tidak menentu. Agar sektor ini tetap hidup dan pekerjanya tetap memiliki daya beli, pemerintah berencana memperluas PPh 21 DTP ke sektor tersebut.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-gaji-id-totalitas-untuk-kebutuhan-anda wp-block-embed-gaji-id-totalitas-untuk-kebutuhan-anda\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"kRVdW77qdL\"><a href=\"https:\/\/www.gaji.id\/id\/2025\/09\/01\/hitung-otomatis-pph-21-untuk-pekerja-lepas-dengan-gaji-id\/\">Hitung Otomatis PPh 21 untuk Pekerja Lepas dengan Gaji.id<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Hitung Otomatis PPh 21 untuk Pekerja Lepas dengan Gaji.id&#8221; &#8212; Gaji.id \u2013 Totalitas Untuk Kebutuhan Anda\" src=\"https:\/\/www.gaji.id\/id\/2025\/09\/01\/hitung-otomatis-pph-21-untuk-pekerja-lepas-dengan-gaji-id\/embed\/#?secret=s0nbeTNvUZ#?secret=kRVdW77qdL\" data-secret=\"kRVdW77qdL\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Insentif PPh untuk sektor HOREKA direncanakan berlaku mulai Oktober hingga Desember 2025. Diperkirakan sekitar 552.000 pekerja bisa mendapatkan manfaat dari fasilitas ini.&nbsp;<\/p>\n\n\n\n<p>Dengan adanya kebijakan tersebut, pekerja hotel, restoran, dan kafe dapat memperoleh tambahan <em>take home pay<\/em> karena pemerintah menanggung potongan pajaknya. Lebih lanjut, pengusaha restoran, hotel, dan kafe perlu mempersiapkan proses administrasi agar potongan PPh 21 diganti oleh pemerintah.<\/p>\n\n\n\n<p>Jadi, kebijakan PPh 21 DTP dapat membantu pekerja, terutama dari kalangan menengah ke bawah untuk bertahan di tengah ketidakpastian ekonomi. Banyak pengusaha juga menyambut baik kebijakan ini, karena dianggap dapat menghidupkan kembali perekonomian di sektor-sektor padat karya dan HOREKA. Namun pemerintah perlu lebih memperjelas dan mengkomunikasikan perihal kebijakan PPh 21 Ditanggung Pemerintah ini. Sebab dalam pelaksanaan di lapangan, masih ditemukan banyak hambatan. Sehingga tak semua pekerja di sektor padat karya dan HOREKA telah menikmati manfaat PPh 21 yang Ditanggung Pemerintah.Adapun penghitungan PPh 21 biasanya merupakan proses yang sangat rumit dan menyita waktu bila dilakukan secara manual. Untungnya kini dengan aplikasi HRIS seperti <a href=\"http:\/\/gaji.id\">Gaji.id<\/a>, proses penghitungan PPh 21 karyawan dapat dilakukan secara cepat dan otomatis. Hal ini dengan sendirinya meringankan beban tim HR dan membuat mereka dapat fokus pada tugas-tugas yang lebih strategis. Ingin tahu lebih lanjut tentang aplikasi <a href=\"http:\/\/gaji.id\">Gaji.id<\/a>? <a href=\"https:\/\/api.whatsapp.com\/send\/?phone=6285186884254&amp;text=Saya+ingin+tahu+lebih+banyak+tentang+fitur+gaji.id&amp;type=phone_number&amp;app_absent=0\">Hubungi kam<\/a>i atau<a href=\"https:\/\/www.gaji.id\/id\/jadwalkan-demo-form\/\"> jadwalkan demo<\/a> untuk informasi selengkapnya.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PPh 21 DTP semakin sering dibicarakan di tengah masyarakat saat ini. Istilah tersebut adalah singkatan dari Pajak Penghasilan Pasal 21 Ditanggung Pemerintah. Artinya, pajak penghasilan yang biasanya dipotong dari gaji karyawan tidak dibebankan kepada karyawan atau pemberi kerja, melainkan ditanggung oleh pemerintah. Dengan begitu, karyawan yang berhak atas PPh tersebut akan menerima gaji bersih lebih [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":18962,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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