Oct 2, 2008

The New 2009 Non Taxable Income

In this year of 2008, House of Representative has done its job to finish the amendment of income tax law. This new income tax law will be effective since January 1, 2009. One of article which has been amended is Article 7 about Non Taxable Income or Personal Exemption or widely known as PTKP.
The basic non taxable income for individual taxpayer is changed from Rp13.200.000,00 to Rp15.840.000,00. Additional non taxable income for married taxpayer will be Rp1.320.000,00 respectively. The old one is Rp1.200.000,00. Additional non taxable income or personal exemption for individual taxpayer's spouse which her income is joined in his annual tax return will be Rp15.840.000,00. The old one is Rp13.200.000,00.
For dependent family member, the additional non taxable income is Rp1.200.000,- for each family member. In 2009, the non taxable income for family member will be Rp1.320.000,00. For one family, the maximum non taxable income is three dependent.
Example:
In beginning of 2009, Taxpayer Ahmad has a wife and 4 (four) dependent children. If his wife has income from an employer who has withheld income tax under Article 21 and the employment has no relationship to the business of her husband or other members of the family, the non-taxable income of Taxpayer Ahmad is Rp21,120,000.00 i.e. Rp15,840,000.00 + Rp1,320,000.00 + (3 x Rp1,320,000.00). Whereas for the wife, at the time of Article 21 tax withheld by her employer, there is a personal exemption of Rp15,840,000.00. If the wife's income is combined with that of her husband, the non-taxable income granted to Taxpayer Ahmad would be Rp36,960,000.00 i.e. Rp21,120,000.00 + Rp15,840,000.00.

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