New Untaxed Income (Personal Deduction)

Based on Regulation of the Minister of Finance Number 162/PMK.011/2012, dated October 22, 2012, the amount of non taxed income (personal exemption) for single taxpayers (not in the marital status) increased from IDR 15,840,000.00 / year to IDR 24 300. 000,00 / year.

The details of the new non taxed income (personal deduction) are as follows:

  1. IDR 24,300,000.00 for individual taxpayers themselves;
  2. IDR 2,025,000.00 addition for married taxpayers;
  3. IDR 24,300,000.00 addition to a wife whose income combined with the income of the husband;
  4. IDR 2,025,000.00  for  each  dependent  family  member  related  by  blood  and  by  marriage  in  a  direct lineage, and an adopted child with a maximum of three dependents

The new non taxed income (personal exemption) shall take effect by January 1, 2013.


Not bad, under the new personal exemption scheme for single taxpayers would save Rp 8,460,000.00/ year that are the income which shall not be taxed. Meanwhile,  for taxpayers with dependents 3 children would save IDR 11,280,000.00/ year. It shall be more helpful for employees and retirees, especially those receiving small salary or pension , if the amount of the functional cost and pension costs also increased.

My dear friends, I would appreciate if you give an opinion or comment on this new personal exemption.

About Jaja Zakaria

Nama saya Jaja Zakaria, saya tinggal di Depok, Jawa Barat, kurang lebih 40 km dari Jakarta Selatan. Saya alumni Fakultas Hukum Universitas Gadjah Mada, Yogayakarta, dan Opleidings Instituut Financien, Den Haag, Belanda di bidang Hukum Pajak Internasional. Saya pengarang beberapa buku, e-book, dan makalah-makalah perpajakan. Pengalaman saya antara lain pernah menjadi anggota delegasi Indonesia dalam perundingan Perpajakan dengan Denmark, Mesir, Kanada, Uni Emirat Arab, Kuwait, Turki, Brunei Darussalam, Pilipina, Vietnam, Mongolia, dan Taiwan; dalam Study Group on Asian Tax Administration and Research (SGATAR) meeting; dan dalam Joint Commission Indonesia - China. Saya juga anggota International Word Tax Expert.

Posted on May 23, 2013, in English Version, Forum, Taxation Topic and tagged , , . Bookmark the permalink. 15 Comments.

  1. Hello There. I discovered your weblog the use of msn.
    That is a very well written article. I will make sure to bookmark it and return to read more of your useful info.
    Thank you for the post. I’ll certainly return.

  2. I every time spent my half an hour to read this web site’s posts all the time along with a mug
    of coffee.

  3. Excellent post. I absolutely appreciate this website. Keep writing!

  4. Howdy! This is kind of off topic but I need some guidance from an established blog.
    Is it very difficult to set up your own blog?
    I’m not very techincal but I can figure things out pretty fast.
    I’m thinking about setting up my own but I’m not sure where
    to start. Do you have any ideas or suggestions?
    Appreciate it

  5. I enjoy what you guys tend to be up too. This sort of clever work and coverage!
    Keep up the awesome works guys I’ve you guys to my own blogroll.

  6. It’s in reality a nice and helpful piece of info.
    I’m happy that you simply shared this helpful info with us.
    Please stay us up to date like this. Thank you for sharing.

  7. Great beat ! I wish to apprentice while you amend your web site, how could i subscribe
    for a blog website? The account helped me a acceptable deal.
    I had been tiny bit acquainted of this your broadcast offered bright clear concept

  8. I needed to thank you for this fantastic read!! I definitely enjoyed every little bit of it.

    I have you saved as a favorite to check out new
    things you post…

  9. Hello there, I found your site by means of Google while searching
    for a related subject, your web site got here up, it seems to be great.
    I’ve bookmarked it in my google bookmarks.
    Hello there, just turned into aware of your weblog via Google, and located
    that it is truly informative. I’m going to be careful for brussels.
    I will be grateful should you proceed this in future.

    Lots of folks will be benefited out of your writing.

  10. Quality articles or reviews is the secret to interest the visitors to pay a quick
    visit the site, that’s what this web site is providing.

  11. I know this website gives quality dependent posts and other data, is there any other site which presents these data in quality?

  12. Superb blog! Do you have any helpful hints for aspiring
    writers? I’m hoping to start my own website soon but I’m a little lost on everything.
    Would you propose starting with a free platform like
    Wordpress or go for a paid option? There are so
    many choices out there that I’m completely confused
    .. Any suggestions? Cheers!

  13. Hello, its pleasant post regarding media print, we all be
    aware of media is a wonderful source of information.

  14. Hello there, You’ve done an excellent job. I will definitely digg it and personally suggest to my friends.
    I’m confident they will be benefited from this website.

  15. This is really interesting, You are a very skilled blogger.
    I have joined your rss feed and look forward to seeking more of
    your fantastic post. Also, I have shared your site in my social networks!

%d bloggers like this: