Hal baru di PPh 21 tahun 2009

1. Tarif Pajak & Lapisan Kena Pajak (mulai Januari 2009)
S/d 50 jt = Ber-NPWP=5%, Non-NPWP=6%
Diatas 50jt s/d 250jt, Ber-NPWP=15%, Non-NPWP=18%
Diatas 250jt s/d 500jt, Ber-NPWP=25%, Non=NPWP=30%
Diatas 500jt, Ber-NPWP=30%, Non-NPWP=36%

2. Biaya Jabatan (5% x Bruto) Max : 500rb/bln ato 6jt/thn

3. PTKP: TK/0 = 15.840.000/thn ato 1.320.000/bln
TK/1 dan K/0 = 17.160.000/thn ato 1.430.000/bln
TK/2 & K/1 = 18.480.000/thn ato 1.540.000/bln
TK/3 & K/2 = 19.800.000/thn ato 1.650.000/bln
K/3 = 21.120.000/thn ato 1.760.000/bln