In income tax, there is a concept called tax-free income (PTKP) or often called Indonesia’s Non Taxable Income Indonesia. For those of you who are included in this PTKP category, in other words, if a person’s salary or income for 1 year does not exceed the tax-free income limit (PTKP), then the taxpayer is not obliged to pay income tax.
We often hear cases where people are lazy in dealing with taxes. They feel that anything related to taxation is a nuisance. One of the reasons why many people don’t want to deal with taxes is because they are afraid of being subject to huge taxes when they go to the tax office. However, this is not always the case.
Non Taxable Income Indonesia stands for PTKP or non-taxable income. PTKP is a reduction in gross income given to Individual Domestic Taxpayers before calculating the PPh payable which is not final.
The amount of this PTKP is regulated in the law and/or regulation of the minister of finance. From 1983 to 2008 the Income Tax Law was amended four times. This means that in a period of 25 years, the PTKP has only been changed four times.
As can be seen in the state law article 6 paragraph 3 in the PPH law, it is stipulated that a domestic taxpayer and also an individual receives tax-free income or non taxable income Indonesia as stipulated in article 7 (Law No. 1994).
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In this sense, in calculating the Taxable Income of a domestic individual Taxpayer, the deduction includes Non-Taxable Income (PTKP) according to the provisions of the PPH law in article 7.
As previously mentioned, there have been several changes in tax rates. The change in the PTKP or Non-Taxable Income rate has been more active since 2008. The change was based on an order from the Minister of Finance. In 2008, the Income Tax Law No. 36 of 2008 was enacted. This law applies to the latest PTKP, which has been in effect since January 1, 2009.
Then in 2012, Ministerial Regulation No. 162/PMK.011/2012 Finance issued
Three years later, in 2015, Minister of Finance Regulation No. 122/PMK.010/2015 issued. The amount of PTKP was again adjusted in 2016 with the Minister of Finance Regulation (PMK) No. 101/PMK.010/2016 concerning Adjustment of the Amount of Tax-Free Income.
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PTKP Distribution Rules
The rules for the distribution of tax-free income (PTKP) are distinguished for married and unmarried taxpayers. In accordance with the Regulation of the Minister of Finance (PMK) No. 101/PMK.010/2016, the amount of PTKP for 2016 is as follows:
- Individual tax or self-taxpayer of Rp. 54,000,000.
- Additional taxpayer for married/married Rp. 4,500,000.
- The wife’s income combined with the husband’s income is Rp. 54,000,000.
- There is an addition for each family member who is related by blood and is still in the lineage, as well as adopted children who are at most 3 people who are dependents of Rp. 4,500,000.
The definition of dependents in the complete PTKP distribution rules according to the Income Tax Law (UU TUA) is based on the facts of the actual situation, namely, living with taxpayers, not having their own income, and also not being supported by other family members or other people. own old.
If the taxpayer only participates, helps, is responsible and so on, then it is not counted as full responsibility.
As for what is meant by blood family in the regulations for the distribution of PTKP, there is still one degree of direct descent, namely father, mother, and child. In a family, to some extent, blood relatives, that is, siblings.
On the other hand, a one-step direct conjugal family means mother-in-law and stepdaughter, and a one-step direct conjugal family relationship means mother-in-law.
Family members who are fully dependent due to kinship and marriage are parents, in-laws, biological children, or adopted children, who are entitled to the distribution of PTKP up to 3 people per family. Fully dependent means family members who have no income and taxpayers are responsible for all living expenses.
How to Calculate PTKP
As for how to calculate PTKP or Non-Taxable Income as follows.
The income of an employee with a single position is IDR 4.5 million per month. Since the person is single, this is the reckoning.
| Salary per month | Rp. 4,500,000 |
| Annual salary | Rp. 4.500.000 x 12 = Rp. 54,000,000 |
| PTKP | Rp. 54,000,000 |
| The formula for calculating the payable PPH21 is a year’s salary minus PTKP | Rp. 54,000,000 – Rp. 54,000,000 = IDR 0 |
As for the calculation of PPTK for those who are married, for example, using the calculation of a monthly salary of 6 million rupiah. In this case, based on employee calculations, it includes a 5% discount on office expenses and a pension payment of 100 thousand.
Based on the above tax rates, the income tax that must be paid by employees is Rp. 35,000,000. Where did this number come from? Of course, it refers to the income tax regulations, including the benefits component according to the employee category.
To better understand the calculation of PPTK or Non-Taxable Income, here is a little simulation to make it easier for you to understand.
Mr. X is an Individual Taxpayer (still single) who earns a gross income of IDR 250 million in the form of salary, wages, allowances, and bonuses for 1 year of work. To determine the amount of tax to be paid to Mr. X, we must first obtain taxable income.
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This taxable income can be obtained by deducting the gross income from the applicable PTKP and other expenses. So, Mr. X’s taxable income is IDR 250 million – IDR 5 million (for individual PTKP taxpayers) = IDR 196 million.
In addition, we calculate the progressive tax imposed on X under the Tax Harmonization Act. 5% x 60 million Rp = 3 million Rp 15% x 136 million Rp = 20, million Rp. From this calculation, it is known that the amount of income tax owed by Taxpayer X is Rp. 23, million.
To make tax calculations easier, you can use automatic tax calculation applications to simplify automatic tax calculations. The payer simply enters the nominal wage in the application, the desired result is immediately displayed. Tax matters become easier, faster, and more accurate.
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