Pph21 Grossup

Name: Pph21 Grossup
Author: adamriofc

ASecurity

Solve circular PPh 21 tax allowance equations (Gross-Up) and evaluate PMK 66/2023 benefit-in-kind (Natura/Kenikmatan) monthly taxability thresholds.

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Added October 7, 2026

ai-agentsbash

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Scanned October 7, 2026

npx -y skills add adamriofc/indonesian-business-agent-skills --skill pph21-grossup --agent claude-code

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SKILL.md

---
name: pph21-grossup
description: "Solve circular PPh 21 tax allowance equations (Gross-Up) and evaluate PMK 66/2023 benefit-in-kind (Natura/Kenikmatan) monthly taxability thresholds."
argument-hint: <base_salary> <regular_allowances> <ptkp_status> <natura_amount>
risk_level: HIGH
rule_type: statutory
quality_tier: expert-reviewed
allowed-tools: bash
capability:
  purpose: [tax_calculation, statutory_compliance]
  not_for: [tax_legal_opinion, autonomous_filing]
  requires: [<base_salary> <regular_allowances> <ptkp_status> <natura_amount>]
  produces: [taxAmount, effectiveRatePercent, statutoryReference, safeToUse]
  consumes: [hr.payroll_cost, context.asOfDate]
  deterministic: true
  cross_domain_relevance:
    hr: high
    finance: high
    legal: medium
---

# PPh 21 Circular Gross-Up & Natura Tax Optimization

Calculates circular payroll tax allowances (*Gross-Up*) down to Rp 1 precision using iterative mathematical bisection, integrating PMK 66/2023 Benefit-in-Kind (*Natura/Kenikmatan*) taxability rules and PP 58/2023 TER tables.

## Circular Gross-Up & PMK 66/2023 Framework
1. **Mathematical Bisection Loop**:
   - Solves $\text{Tax Allowance} = \text{PPh 21}(\text{Base Salary} + \text{Allowances} + \text{Taxable Natura} + \text{Tax Allowance})$ iteratively.
   - Ensures employee Take-Home-Pay remains 100% untouched while employer deducts the tax allowance under UU PPh Pasal 6.
2. **Natura / Benefit-in-Kind Thresholds (PMK 66/2023)**:
   - Food & beverage provided to all employees: **100% tax-exempt**.
   - Standard housing & vehicle facilities: Exempt up to monthly statutory thresholds (e.g. Rp 2,000,000 exemption cap).
   - Excess Natura above exemption threshold is added to the monthly PPh 21 taxable gross base.

## Hybrid Execution Model
Pass parameters to `engines/pph21-grossup-calculator.js`:
* `calculatePPh21GrossUp({ baseSalary, regularAllowances, ptkpStatus, taxpayerIdentity, dateStr, naturaAmount, naturaExemptThreshold })`

## Worked Example
Input: Base salary Rp 15.000.000, PTKP TK/0, Natura amount Rp 3.000.000 (exemption Rp 2.000.000).
- Taxable Natura = `Rp 3.000.000 - Rp 2.000.000` = **Rp 1.000.000**.
- Base Taxable Cash = `Rp 15.000.000 + Rp 1.000.000` = **Rp 16.000.000**.
- Iterative Gross-Up Engine Output: Converges at `grossUpTaxAllowance` = **Rp 1.204.301**.
- Employee Net Take-Home-Pay = **Rp 15.000.000** (100% protected).