TaxSavvyID

Salaried person with income under PTKP

Gaji saya di bawah PTKP. Tetap harus lapor SPT?

The situation

If your yearly income is below your PTKP, you may still have to file if you are registered, though no tax is due.

The law

  • Art 7, Law 7/1983 on Income Tax (PPh Law), as last amended by Law 6/2023 and PMK 101/PMK.010/2016: Non-taxable income (PTKP) is IDR 54,000,000 for the taxpayer, plus IDR 4,500,000 if married and IDR 4,500,000 per dependant up to 3
  • Art 3, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Returns are due 20 days after the month for most monthly returns, end of the next month for VAT, 3 months after year end for individuals and 4 months for companies; annual returns can be extended by up to 2 months

What it means for you

PTKP for a single person is IDR 54 million a year, plus IDR 4.5 million if married and per dependant up to 3. Rules let some low income taxpayers be exempt from filing, but filing a nil return keeps your record clean, and banks often ask for it. Example: yearly salary IDR 50 million, single: no tax due.

What to do

  1. Check your income against PTKP.
  2. Check if you are listed as exempt from filing.
  3. If not, file a nil return.
  4. Keep the receipt.

Not filing when required still triggers an IDR 100,000 fine.

We can do this for youIndividual annual income tax return (SPT Tahunan PPh Orang Pribadi) in Coretax: IDR 750.000

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