Individual Taxpayer.

Indonesia income tax law has two kind of taxpayer : Individual taxpayer and Entity taxpayer. The difference in kind of taxpayer will lead to the diffrence in tax treatment such as tax rate, tax reporting, bookkeeping and so on.

Individual taxpayer consits of resident tax payer and non resident taxpayer. Who are resident taxpayer? They are :

1. An individual residing in Indonesia or
2. An individual who is present in Indonesia for more than 183 days in any 12 month period, or
3. An individual who is present in Indonesia in a tax year with an intention to reside in Indonesia.

Non-Resident taxpayer are :

1. An individual not residing in Indonesia or who is present in Indonesia for not more than 183 days in any 12 month period.
2. who is conducting a business or carying out activities through a fixed based in Indonesia .
3. who derives income from Indonesia other than from conducting business or carying out activities through a fixed based in Indonesia.

A taxpayer is an individual or a body which, pursuant to the provisions in the tax law, is required to fulfil tax obligations, including tax colection or tax withholding of certain taxes.