Deemed Salaries

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