Starting January 1 2024, the method for calculating personal income tax (PPh) Article 21 will change, namely the implementation of the effective average rate or TER scheme. This scheme makes the formula for calculating monthly income tax from January to November 2023 simply in the form of one month’s gross income multiplied by the effective monthly rate (this rate is arranged in a table based on the amount of non-taxable income according to marital status and number of dependents). In December or the last tax period the formula returns to normal, namely gross income for the year minus office/pension fees minus pension contributions minus zakat or religious donations that must be paid through the employer minus new non-taxable income multiplied by the rate of article 17. Tax Law Income, to get the value of Income Tax Article 21 a year. PPh Article 21 a year is a deduction from PPh Article 21 which is deducted in addition to the last tax period to obtain the final value of PPh Article 21 for the last tax period which must be remitted to the Directorate General of Taxes (DGT).