Claim on JHT Balance Subject to 5% Tax, Here Are the Provisions

Deputy for Communication at BPJS Ketenagakerjaan, Erfan Kurniawan, stated that a 5% tax deduction applies to withdrawals of Jaminan Hari Tua (JHT) balances exceeding Rp 50 million. Government Regulation (PP) No. 68 of 2009 stipulates that this tax is final and only applies to the portion exceeding the Rp 50 million threshold. “According to Government Regulation No. 68 of 2009, JHT balances accumulated by participants exceeding Rp 50 million will be subject to a final tax of 5% on the excess,” said Erfan, quoted from Kompas.com on Thursday (30/4/2026). For example, if a participant’s accumulated JHT balance is Rp 60 million and they make a full claim without any prior partial withdrawals (10% or 30%) within two years, the calculation is as follows: “The participant will be charged a final tax of 5% on Rp 10 million = Rp 500,000. Thus, the net JHT balance received is Rp 59,500,000,” explained Erfan. However, if the participant has previously withdrawn 10% or 30% of the JHT balance and then claims the full remaining amount, the tax will still apply but follow progressive rates in accordance with applicable tax regulations. Balances below Rp 50 million are not subject to any tax. 30% Withdrawal Subsequently, applicants must attach several documents to expedite the claim process; here are the requirements.