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Hot News January 2009
   
 

Hot News concerning the New Untaxed Income ("PTKP")

On 23 September 2008, the Government of the Republic of Indonesia promulgated Law Number 36 Year 2008 concerning the Fourth Amendment of Law Number 7 Year 1983 concerning Income Tax. This Law shall effective by 1 January 2009.

Under this Law the amount of Untaxed Income (“PTKP”) and Income tax rate are amended.

a. The Amount of Untaxed Income ("PTKP") is as follows:

Description of Untaxed Income (“PTKP”)

The Amount of the new Untaxed Income per year

(IDR)

1. For taxpayer himself
Rp 15,840,000.00
2. Additional sum for married taxpayer
Rp   1,320,000.00
3. Additional sum for a spouse which her income is aggregated with her husband’s income
Rp 15,840,000.00
4. Additional sum per family member related by blood and by marriage in a straight line, and adopted children as full dependent, at maximum of three
Rp   1,320,000.00

 This new Untaxed Income (“PTKP”) scheme will be effective as of 1 January 2009.

b. Income tax rate is as follows:

1) Income tax rate for resident individual taxpayer:

Taxable Income

Tax Rate

Up to IDR 50,000,000.00
5%
Exceeding IDR 50,000,000.00 up to IDR 250,000,000.00
15%
Exceeding IDR 250,000,000.00 up to IDR 500,000,000.00
25%
Exceeding IDR 500,000,000.00
30%

2) Income tax rate for resident corporate taxpayers and permanent establishments is 28% of taxable income.

3) Corporate resident taxpayer which is 40% of its whole paid up capital is sold in a stock exchange in Indonesia and fulfilling other certain requirements shall have 5% tax rate lower than 28%.

4) The highest tax rate on dividend derived by resident individual taxpayer is 10%. The dividend tax is final in nature. Under the old law, the highest tax rate on dividend is 35%.

5). Withholding tax rate on any consideration for service is 2% of gross income. Under the old law such tax rate is 15% of estimated net income.

6) Tax rate for taxpayers who derive gross income no more than IDR 50,000,000,000 and its taxable income no more than IDR 4,800,000,000 shall entitle a tax facility in a form of tax rate deduction amounting to 50% of the normal tax rate.

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