Latest news: the PPh 21 incentive may be widened
On 9 November 2026, Coordinating Economic Minister Airlangga Hartarto said the government plans to extend the government-borne PPh Article 21 (income tax on wages) incentive, known as PPh 21 DTP, to all business sectors in 2027 (Kontan). This year it only covers five sectors, including tourism. According to Bisnis.com, the design is still being detailed. There is no new rule yet that you can use to work out your pay, so until December 2026 the current rules apply.
Daily pay counts as non-permanent employee wages
Tax rules define a non-permanent employee, including casual workers, as someone who only earns income when they work, based on the number of days worked, the units of output, or the completion of a type of job (PMK 105/2025 Article 1). Pay for a promoter or usher paid per event day fits that definition. The party that pays you withholds PPh 21: the employer, which can be an agency or the event organiser.
If you are paid as a service provider under your own contract, the calculation can differ. Ask the payer or a tax consultant.
Withholding examples under PMK 168/2023
For daily, weekly, per-unit, or lump-sum wages, withholding uses the daily effective rate. Two examples from Ortax's explainer:
| Wage | Withholding |
|---|---|
| Rp450,000 per day, worked 15 days | 0%, no tax withheld |
| Rp2,600,000 for 4 days (average Rp650,000 per day) | 0.5%, which is Rp13,000 |
If the average daily wage is above Rp2,500,000, the Article 17 rates apply to 50% of gross income. The two rows above are examples, not the full rate table. The full table is in the appendix of PP 58/2023.
The 2026 incentive: conditions for casual workers
Under PMK 105/2025, PPh 21 on the income of certain employees is borne by the government for tax periods January to December 2026. There are two layers of conditions.
First, the employer must operate in one of five sectors (footwear, textiles and garments, furniture, leather and leather goods, or tourism), and its main business classification code (KLU) must appear in Appendix A, which lists 133 codes. A DJP article says the tourism sector includes MICE services. Only the party that pays you can confirm whether they are on the list, based on the main KLU in their DJP records.
Second, the worker needs an NPWP and/or NIK integrated with the DJP system, must not receive another DTP incentive, and must earn an average of no more than Rp500,000 per day (if paid daily, weekly, per unit, or lump-sum) or no more than Rp10 million (if paid monthly).
When the conditions are met, the employer must pay the borne tax in cash together with the pay, and that cash is not taxed again. The employer must also report it in the PPh 21/26 monthly return by 31 January 2027. If it is late, the 2026 incentive is not granted and the tax already withheld must be remitted.
What about 2027
In the reports I read, the 2027 plan mentions workers with fixed gross income of up to Rp10 million per month. There are no details yet for casual workers paid by the day, including whether the Rp500,000 daily limit carries over. Do not calculate 2027 pay with 2026 numbers before the rule is published.
What you can prepare now
- Make sure the NIK you give in Temu Talent's identity verification is the same NIK you use for tax.
- Ask the payer whether PPh 21 is withheld from your pay, at what rate, and whether they use the DTP incentive.
- Ask for a withholding slip if any tax is withheld.
- Keep a record of the date and amount of pay for each event.
Sources
Checked on 10 November 2026. This article is general information, not tax advice, and the 2027 plan is not yet a rule.
