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Penghasilan Tidak Kena Pajak 2015 - 2016

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PTKP - PENGHASILAN TIDAK KENA PAJAK
NON-TAXABLE INCOME
YEAR 2015 - 2016

The Minister of Finance of Republic of Indonesia has issued a Decree Number 122/PMK.010/2015 dated 29 June 2015 to make an adjusment on Non-Taxable Income effective year 2015 as follows:

  1. Rp. 36.000.000,- for the individual tax payer  Year 2016: Rp. 54.000.000,-
  2. Rp.   3.000.000,- for the tax payer's spouse   Year 2016: Rp. 4.500.000,-
  3. Rp.  3.000.000,- additional tor the tax payer's children and or each direct family member by blood or marriage for 3 persons maximum.   Year 2016: Rp. 4.500.000,-

Thus, the calculation of Income Tax Article 21 (called PPh Pasal 21) as well as Individual Income Tax in year 2015 should be adjusted accordingly.
Kindly note that the Minister of Finance is going to issue the decree in June 2016 and being effective since January 2016 

Jakarta, 14 July 2015             20 April 2016
OZIMI CONSULTANT
THE REGISTERED TAX CONSULTANT "C"
KONSULTAN PAJAK TERDAFTAR BREVET C