{
    "success": true,
    "data": {
        "id": 1822961,
        "msgid": "withdrawing-bpjs-employment-jht-funds-subject-to-tax-heres-the-explanation-1782366732",
        "date": "2026-06-25 12:00:30",
        "title": "Withdrawing BPJS Employment JHT Funds Subject to Tax, Here's the Explanation",
        "author": "",
        "source": "CNBC",
        "tags": "",
        "topic": "Finance",
        "summary": "Workers in Indonesia looking to withdraw their Jaminan Hari Tua (JHT) old-age savings from BPJS Ketenagakerjaan will be subject to income tax under long-standing regulations. The tax is not deducted monthly from salaries but is applied upon disbursement, with rates varying based on the withdrawal period and amount. Withdrawals made within two years face a final tax of up to 5%, while those after two years are subject to progressive income tax rates.",
        "content": "<p>Jakarta, CNBC Indonesia - Individuals wishing to withdraw their\nJaminan Hari Tua (JHT) funds from BPJS Ketenagakerjaan will be subject\nto income tax, or PPh 21, in accordance with prevailing Government\nRegulations and Minister of Finance Regulations. Citing the Instagram\naccount <span class=\"citation\" data-cites=\"ditjenpajakri\">@ditjenpajakri<\/span>, the imposition of\nincome tax on withdrawn JHT benefits is governed by Government\nRegulation Number 68 of 2009 and Minister of Finance Regulation Number\n16 of 2010. \u201cThis rule has been in place for a long time, regulated\nunder Government Regulation Number 68 of 2009 and Minister of Finance\nRegulation Number 16 of 2010. This income is subject to Article 21\nincome tax,\u201d the post stated. The post emphasised that JHT tax is not\npaid monthly when salaries or allowances are disbursed by the employer,\nbut only upon withdrawal. \u201cIt must be stressed that this old-age benefit\nis not included as a component of taxable income deducted monthly, so\nthis old-age benefit has not yet been taxed,\u201d it said. There are two\ncategories of income tax rates for JHT: 1. Withdrawals with a maximum\nperiod of two years are subject to a final PPh Article 21 rate of: a. 0%\nfor withdrawal amounts of up to Rp50 million. b. 5% for withdrawal\namounts above Rp50 million. 2. If the period exceeds two years, the\napplication of PPh Article 21 is not final, but instead uses the\nprogressive rates of Article 17 of the Income Tax Law. Based on the\nIncome Tax Law Number 36 of 2008 concerning Income Tax, Article 17\nparagraph (1), the tax rates applied to Taxable Income for domestic\nindividual taxpayers are as follows: a. 5% for the taxable income\nbracket up to Rp50 million. b. 15% for the taxable income bracket above\nRp50 million to Rp250 million. c.\u00a025% for the taxable income bracket\nabove Rp250 million to Rp500 million. d.\u00a030% for the taxable income\nbracket above Rp500 million.<\/p>",
        "url": "https:\/\/jawawa.id\/newsitem\/withdrawing-bpjs-employment-jht-funds-subject-to-tax-heres-the-explanation-1782366732",
        "image": ""
    },
    "sponsor": "Okusi Associates",
    "sponsor_url": "https:\/\/okusiassociates.com"
}