Income Tax Article 21
Taxpayers for Income Tax Article 21 are employees, severance pay recipients, pension holders, old age benefiters, heirs and self-employed taxpayers who receive or earn income in connection with their services.
Based on PMK No. 101 / PMK. 010/2016, taxpayers will not be subject to income tax if the taxpayer’s income is equal to less than IDR 54,000,000 per year. Non-taxable income are described as follows.
1. Individuals earning less than IDR 54,000,000 per year.
2. Single income married taxpayers earning less than IDR 58,500,000 per year.
3. Combine income married taxpayers earning less than IDR 108,000,000, – per year.
4. An additional IDR 4. 500,000, – for each child dependant, up to a maximum of 3 children per family.