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MoF Regulation No. 101/PMK.010/2016 dated 22 June 2016

ByFalcon

ADJUSTMENT ON NON TAXABLE INCOME
 
Non taxable income will be adjusted as follow:
a.    IDR 54,000,000 for individual taxpayer
b.    Additional IDR 4,500,000 for married taxpayer
c.    Additional IDR 54,000,000 for wife whose income is combined with her husband
d.   Additional IDR 4,500,000 for every family’s dependent related by blood and marriage in direct linage also adopted child, with maximum 3 people for each family.
Detail procedures for this calculation will be set by DGT regulation.
This regulation will be effective for 2016 fiscal year. At the effective date of this regulation, Minister of Finance Regulation No. 122/PMK.010/2015 will be void and no longer valid.

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