[
  {
    "id": "bea-meterai-dokumen-2021",
    "category": "Bea Meterai",
    "taxType": "Bea Meterai",
    "transactionType": "Dokumen dengan nilai tertentu",
    "rate": {
      "type": "formula",
      "value": "Rp 10.000 per lembar"
    },
    "effectiveFrom": "2021-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "bea-meterai",
      "dokumen",
      "berlaku"
    ]
  },
  {
    "id": "pph-21-ter-monthly-2024",
    "category": "PPh",
    "taxType": "PPh 21",
    "transactionType": "Gaji/Bulan TER",
    "rate": {
      "type": "formula",
      "value": "TER sesuai tabel lampiran PP 58/2023 (TER A/B/C berdasarkan status PTKP)",
      "effectiveRate": "0% - 30% sesuai tabel TER"
    },
    "effectiveFrom": "2024-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-21",
      "ter",
      "pegawai",
      "bulanan",
      "berlaku"
    ]
  },
  {
    "id": "pph-21-progressive-annual-2024",
    "category": "PPh",
    "taxType": "PPh 21",
    "transactionType": "SPT Tahunan Progresif",
    "rate": {
      "type": "progressive",
      "value": "Progresif 5 lapis",
      "brackets": [
        {
          "min": 0,
          "max": 60000000,
          "rate": 5
        },
        {
          "min": 60000000,
          "max": 250000000,
          "rate": 15
        },
        {
          "min": 250000000,
          "max": 500000000,
          "rate": 25
        },
        {
          "min": 500000000,
          "max": 5000000000,
          "rate": 30
        },
        {
          "min": 5000000000,
          "max": null,
          "rate": 35
        }
      ]
    },
    "effectiveFrom": "2022-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-21",
      "progresif",
      "spt-tahunan",
      "berlaku"
    ]
  },
  {
    "id": "pph-21-progressive-pre2022",
    "category": "PPh",
    "taxType": "PPh 21",
    "transactionType": "Tarif Progresif Pra-HPP",
    "rate": {
      "type": "progressive",
      "value": "Progresif 4 lapis",
      "brackets": [
        {
          "min": 0,
          "max": 50000000,
          "rate": 5
        },
        {
          "min": 50000000,
          "max": 250000000,
          "rate": 15
        },
        {
          "min": 250000000,
          "max": 500000000,
          "rate": 25
        },
        {
          "min": 500000000,
          "max": null,
          "rate": 30
        }
      ]
    },
    "effectiveFrom": "2009-01-01",
    "effectiveTo": "2021-12-31",
    "status": "diubah",
    "tags": [
      "pph-21",
      "progresif",
      "historis",
      "uu-36-2008"
    ]
  },
  {
    "id": "pph-21-non-taxable-income",
    "category": "PPh",
    "taxType": "PPh 21",
    "transactionType": "PTKP (Penghasilan Tidak Kena Pajak)",
    "rate": {
      "type": "formula",
      "value": "PTKP sesuai PMK berlaku",
      "effectiveRate": "Rp 54.000.000 (TK/0) s/d Rp 72.000.000 (K/3)"
    },
    "effectiveFrom": "2016-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-21",
      "ptkp",
      "pengurang",
      "berlaku"
    ]
  },
  {
    "id": "pph-22-impor-2024",
    "category": "PPh",
    "taxType": "PPh 22",
    "transactionType": "Impor Barang",
    "rate": {
      "type": "percentage",
      "value": 7.5
    },
    "effectiveFrom": "2024-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-22",
      "impor",
      "bea-cukai",
      "berlaku"
    ]
  },
  {
    "id": "pph-22-pembelian-barang-2024",
    "category": "PPh",
    "taxType": "PPh 22",
    "transactionType": "Pembelian Barang oleh Badan Usaha Industri Tertentu",
    "rate": {
      "type": "percentage",
      "value": 0.25
    },
    "effectiveFrom": "2024-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-22",
      "pembelian",
      "industri",
      "berlaku"
    ]
  },
  {
    "id": "pph-22-penjualan-barang-2024",
    "category": "PPh",
    "taxType": "PPh 22",
    "transactionType": "Penjualan Barang Tertentu oleh Badan Usaha Industri Tertentu",
    "rate": {
      "type": "percentage",
      "value": 0.5
    },
    "effectiveFrom": "2024-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-22",
      "penjualan",
      "bahan-bakar",
      "berlaku"
    ]
  },
  {
    "id": "pph-23-jasa-lain-2pct",
    "category": "PPh",
    "taxType": "PPh 23",
    "transactionType": "Imbalan Jasa Lain (BerNPWP)",
    "rate": {
      "type": "percentage",
      "value": 2
    },
    "effectiveFrom": "2015-12-31",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-23",
      "jasa-lain",
      "bernpwp",
      "2-persen",
      "pmk-141",
      "berlaku"
    ]
  },
  {
    "id": "pph-23-jasa-lain-4pct",
    "category": "PPh",
    "taxType": "PPh 23",
    "transactionType": "Imbalan Jasa Lain (Tanpa NPWP)",
    "rate": {
      "type": "percentage",
      "value": 4
    },
    "effectiveFrom": "2015-12-31",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-23",
      "jasa-lain",
      "tanpa-npwp",
      "4-persen",
      "pmk-141",
      "berlaku"
    ]
  },
  {
    "id": "pph-23-jasa-katering-2pct",
    "category": "PPh",
    "taxType": "PPh 23",
    "transactionType": "Jasa Katering / Tata Boga",
    "rate": {
      "type": "percentage",
      "value": 2
    },
    "effectiveFrom": "2015-12-31",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-23",
      "katering",
      "tata-boga",
      "dpp-khusus",
      "berlaku"
    ]
  },
  {
    "id": "pph-23-sewa-tanah-bangunan",
    "category": "PPh",
    "taxType": "PPh 23",
    "transactionType": "Sewa Tanah dan/atau Bangunan",
    "rate": {
      "type": "percentage",
      "value": 10
    },
    "effectiveFrom": "2022-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-23",
      "sewa",
      "tanah",
      "bangunan",
      "10-persen",
      "berlaku"
    ]
  },
  {
    "id": "pph-23-hadiah-penghargaan",
    "category": "PPh",
    "taxType": "PPh 23",
    "transactionType": "Hadiah/Penghargaan kepada OP Bukan Pegawai",
    "rate": {
      "type": "percentage",
      "value": 15
    },
    "effectiveFrom": "2022-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-23",
      "hadiah",
      "penghargaan",
      "final",
      "15-persen",
      "berlaku"
    ]
  },
  {
    "id": "pph-26-general-2024",
    "category": "PPh",
    "taxType": "PPh 26",
    "transactionType": "Penghasilan WP Luar Negeri Umum",
    "rate": {
      "type": "percentage",
      "value": 20
    },
    "effectiveFrom": "2022-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-26",
      "wp-luar-negeri",
      "tax-treaty",
      "berlaku"
    ]
  },
  {
    "id": "pph-final-bunga-deposito",
    "category": "PPh",
    "taxType": "PPh 4(2) Final",
    "transactionType": "Bunga Deposito dan Tabungan",
    "rate": {
      "type": "percentage",
      "value": 20
    },
    "effectiveFrom": "2009-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-final",
      "bunga",
      "deposito",
      "tabungan",
      "berlaku"
    ]
  },
  {
    "id": "pph-final-sewa-tanah",
    "category": "PPh",
    "taxType": "PPh 4(2) Final",
    "transactionType": "Sewa Tanah dan/atau Bangunan",
    "rate": {
      "type": "percentage",
      "value": 10
    },
    "effectiveFrom": "2009-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-final",
      "sewa",
      "tanah",
      "bangunan",
      "berlaku"
    ]
  },
  {
    "id": "pph-final-hadiah-undian",
    "category": "PPh",
    "taxType": "PPh 4(2) Final",
    "transactionType": "Hadiah Undian",
    "rate": {
      "type": "percentage",
      "value": 25
    },
    "effectiveFrom": "2009-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-final",
      "hadiah",
      "undian",
      "berlaku"
    ]
  },
  {
    "id": "pph-final-transaksi-saham-bursa",
    "category": "PPh",
    "taxType": "PPh 4(2) Final",
    "transactionType": "Keuntungan Transaksi Saham di Bursa Efek",
    "rate": {
      "type": "percentage",
      "value": 0.1
    },
    "effectiveFrom": "2009-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-final",
      "saham",
      "bursa-efek",
      "berlaku"
    ]
  },
  {
    "id": "pph-badan-2022-plus",
    "category": "PPh",
    "taxType": "PPh Badan",
    "transactionType": "Penghasilan Kena Pajak Badan (2022-2023)",
    "rate": {
      "type": "percentage",
      "value": 22
    },
    "effectiveFrom": "2022-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-badan",
      "tarif-flat",
      "berlaku",
      "hpp"
    ]
  },
  {
    "id": "pph-badan-pre2022",
    "category": "PPh",
    "taxType": "PPh Badan",
    "transactionType": "Penghasilan Kena Pajak Badan (Pra-HPP)",
    "rate": {
      "type": "percentage",
      "value": 25
    },
    "effectiveFrom": "2010-01-01",
    "effectiveTo": "2021-12-31",
    "status": "diubah",
    "tags": [
      "pph-badan",
      "tarif-flat",
      "historis"
    ]
  },
  {
    "id": "pph-umkm-05pct-2023",
    "category": "PPh",
    "taxType": "PPh UMKM",
    "transactionType": "Penghasilan Usaha (Peredaran Bruto s.d. Rp 4,8 miliar)",
    "rate": {
      "type": "percentage",
      "value": 0.5
    },
    "effectiveFrom": "2023-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "pph-umkm",
      "final",
      "0.5-persen",
      "berlaku"
    ]
  },
  {
    "id": "pph-umkm-05pct-2018",
    "category": "PPh",
    "taxType": "PPh UMKM",
    "transactionType": "Penghasilan Usaha (PP 23/2018)",
    "rate": {
      "type": "percentage",
      "value": 0.5
    },
    "effectiveFrom": "2018-07-01",
    "effectiveTo": "2022-12-31",
    "status": "dicabut",
    "tags": [
      "pph-umkm",
      "final",
      "dicabut",
      "historis"
    ]
  },
  {
    "id": "ppn-11pct-effective-2025",
    "category": "PPN",
    "taxType": "PPN",
    "transactionType": "Penyerahan BKP/JKP dalam negeri",
    "rate": {
      "type": "percentage",
      "value": 11,
      "effectiveRate": "11/12 × 12% = 11% (PMK 131/2024)"
    },
    "effectiveFrom": "2025-01-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "ppn",
      "tarif-efektif",
      "pmk-131-2024",
      "berlaku"
    ]
  },
  {
    "id": "ppn-11pct-2022",
    "category": "PPN",
    "taxType": "PPN",
    "transactionType": "Penyerahan BKP/JKP (2022-2024)",
    "rate": {
      "type": "percentage",
      "value": 11
    },
    "effectiveFrom": "2022-04-01",
    "effectiveTo": "2024-12-31",
    "status": "diubah",
    "tags": [
      "ppn",
      "11-persen",
      "historis"
    ]
  },
  {
    "id": "ppn-10pct",
    "category": "PPN",
    "taxType": "PPN",
    "transactionType": "Penyerahan BKP/JKP (Pra-HPP)",
    "rate": {
      "type": "percentage",
      "value": 10
    },
    "effectiveFrom": "1984-04-01",
    "effectiveTo": "2022-03-31",
    "status": "diubah",
    "tags": [
      "ppn",
      "10-persen",
      "historis"
    ]
  },
  {
    "id": "ppn-ekspor-bkp",
    "category": "PPN",
    "taxType": "PPN",
    "transactionType": "Ekspor Barang Kena Pajak",
    "rate": {
      "type": "percentage",
      "value": 0
    },
    "effectiveFrom": "2022-04-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "ppn",
      "ekspor",
      "tarif-nol",
      "berlaku"
    ]
  },
  {
    "id": "ppnbm-general",
    "category": "PPnBM",
    "taxType": "PPnBM",
    "transactionType": "Penyerahan Barang Mewah",
    "rate": {
      "type": "range",
      "value": [
        10,
        200
      ]
    },
    "effectiveFrom": "2022-04-01",
    "effectiveTo": null,
    "status": "berlaku",
    "tags": [
      "ppnbm",
      "barang-mewah",
      "berlaku"
    ]
  }
]