New Non Taxed Income (Personal Deduction)

Based on the Ministry of Finance Regulation No. 162/PMK.011/2012, dated October 22, 2012, concerning the amount of Non taxed Income (personal deduction) for single taxpayers (not the marital status) rose from IDR (Rp) 15,840,000.00 / year to IDR (Rp)24,300. 000,00 / year.

The details of the new Non taxed Income (personal deduction) are as follows:

  1. IDR (Rp) 24,300,000.00 for individual taxpayer itself;
  2. IDR (Rp) 2,025,000.00 addition for married taxpayer;
  3. IDR (Rp) 24,300,000.00 addition to spouse whose income combined with the income of her husband;
  4. IDR (Rp) 2,025,000.00 for each additional family member by blood and family by marriage in the direct lineage as well as adopted children, who became entirely dependent, at most 3 persons to each family.

The new Non taxed Income takes effect by January 1, 2013.


Not bad, if for single taxpayers it will save IDR (Rp) 8,460.000,00 / year of income which shall not be taxable. Meanwhile, for taxpayers with dependents of 3 children will save  IDR (Rp) 11.280,000,00/ year.

It will be much more helpful for employees and retirees, particularly those receiving a salary or pension which is small, if the amount of functional expenses and/or pension costs are also decreased.

Dear readers, feedback / comments you have regarding this issue would be greatly we appreciate.

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 June 3, 2013, in English Version, Forum, New Tax Regulation and tagged , , , , . Bookmark the permalink. 10 Comments.

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