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Indonesian Personal Tax Income Rate 2013

Below is the list of the Annual Nontaxable Income, which is


deductible from gross income, to calculate the taxable income:
Annual Non-taxable
income
Taxpayer
Spouse
Each children (max 3)
Working Spouse (combined
incomes of Taxpayers)

Yearly
IDR
24,300,000.IDR
2,025,000.IDR
2,025,000.IDR
24,300,000.-

Monthly
IDR
2,025,000.IDR
168,750.IDR
168,750.IDR
2,025,000.-

Below is the progressive rate to calculate the tax payable on


taxable income:
Annual Taxable
Income
0 50,000,000
50,000,001
250,000,000
250,000,001
500,000,000
500,000,001 and above

Rate%
5%
15%
25%
30%

Persentase Pajak Penghasilan Pribadi Indonesia 2013


Daftar Pendapatan Tidak Kena Pajak Setahun di bawah ini
digunakan untuk memotong penghasilan gross dalam
perhitungan pajak penghasilan:
Pendapatan Tidak Kena
Pajak Setahun
Wajib Pajak
Pasangan
Anak (maks 3)
Pasangan yang bekerja
(penghasilan gabungan wajib
pajak)

Tahunan
IDR
24.300.000,IDR
2.025.000,IDR
2.025.000,IDR
24.300.000,-

Bulanan
IDR
2.025.000,IDR
168.750,IDR
168.750,IDR
2.025.000,-

Persentase progresif untuk menghitung pajak penghasilan atas


pendapatan kena pajak:
Pendapatan Kena Pajak
Setahun

% Pajak

0 50.000.000
50.000.001
250.000.000
250.000.001
500.000.000
500.000.001 and above

5%
15%
25%
30%

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