Expatriate employees working for oil and gas drilling companies are deemed compensated at specifed amounts, which vary by position, resulting in the following deemed taxable income: US$ per month (gross before tax) General managers 11,275 Managers 9,350 Supervisors and tool pushers 5,830 Assistant tool pushers 4,510 … Read More
Main Personal Relief
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… Read More
Social Security (Jamasostek)
Indonesia does not have a comprehensive social security system; however, there is a worker’s social security program (Jamsostek) which provides compensation in the event of working accidents, deaths, and old age (55 years) as well as sickness or hospitalization. The program is maintained by a designated state-owned company, PT Jamsostek, and calls for premium contributions… Read More
Tax Rate – Individual
Most income earned by individual tax residents is subject to income tax at the following normal tax rates: Taxable Income Rate Tax Rp. On the first Rp. 50,000,000 … Read More
INDONESIAN TAX 