Annual non-taxable income (Penghasilan Tidak Kena Pajak/
PTKP) for resident individuals are as follows:
Rp.
| Taxpayer | 15,840,000 | |
| Spouse | 1,320,000 | |
| Each dependant (max. of 3) | 1,320,000 | |
| Occupational expenses (5% of gross income, max. Rp.
500,000/month) |
6,000,000 | |
| Employee contribution to Jamsostek for old age security
savings (2% of gross income) |
Full amount | |
| Pension maintenance expenses (5% of gross income,
max. Rp 200,000/month) |
2,400,000 |
INDONESIAN TAX 