PTKP a reduction of net income

preliminary
The month of Ramadan a blessed month is no exception to the taxpayer, in addition to tax amnesty, the increase in non-taxable income (taxable income) newly issued rules. Practical Tax 21 for employees and other income recipients are entitled to a deduction from taxable income becomes smaller. That is because to calculate the taxable income (PKP) the amount of net income should be reduced first by PTKP. Then to get the income tax payable, the taxable income multiplied by the tariff article 17 of the Income Tax Act (Income Tax Act).


II. Discussion

PTKP a reduction of net income which is allowed by the law No. 7 of 1983 as last amended by Act No. 36 of 2008 on income tax. PTKP only given to an individual taxpayer / individual in accordance with the provisions of article 6 paragraph 3 of the Income Tax Law.

PTKP 1


Information :
*) In addition to a wife whose income combined with the income of the husband
**) An addition to the family by blood and by marriage in direct lineage as well as adopted children, are fully dependent, at most 3

The amount of taxable income adjusted from time to time by the Minister of Finance after consultation with the House of Representatives.

Status Taxpayer consists of:
TK / ...
; Not Married, coupled with the number of dependent family members;
K / ...
; Mating, coupled with the number of dependent family members;
K / I / ...
; Mating, in addition to the wife (only one) whose income combined with her husband's income, coupled with the number of dependent family members;
PH / ...
; Mating taxpayer in writing entered into a separation of assets and income;
HB / ...
; Married taxpayer who lives separately plus the number of dependent family members.

Determination of Taxable Income (PKP) for Personal

To determine the amount of PKP, net income was reduced by the taxable income for yourself, in addition to the wedding, and for each additional family member by blood and relatives by marriage in direct lineage, as well as adopted children are fully dependent, at most 3 (three) people.

Determination of the amount of time PTKP
The computation of taxable income is determined by the status of the taxpayer at the beginning of the tax year or in the early part of the tax year.

For example, on January 1, 2016 Taxpayer B is married and has 1 (one) child. If the second child is born after January 1, 2016, the amount of taxable income that is given to the taxpayer and to the tax year 2016 is calculated based on marital status remain with one (1) child.

The meaning related by blood and by marriage are:
incest
straight one degree: father, mother, child birth
to the side of the degree: Siblings
related by marriage
straight one degree: in-law, stepson
to the side of the degree: Civil-law
 
Thus it includes not receive additional PTKP reduction are:
Siblings, as included in the definition of family incest aside one degree;
Brother-in-law, as included in the definition of family by marriage aside one degree;
Brother of the father / mother, because it is not included within the meaning of the family by blood and by marriage in direct lineage.
What is meant by the adopted child
Foster child in question is a person who meets the following criteria:
someone who has not grown;
who are not classified by blood or marriage in a straight line from the taxpayer; and
fully dependent on the taxpayer.
Understanding fully dependent under the Income Tax Act by a state which can be seen from the real situation, namely:
living together with the taxpayer;
seems obviously did not have their own income;
nor are also served by other family members or by the parents themselves.
Meanwhile, if a taxpayer contributes, helpful, responsible and so on, are not included in the fully dependent.

PTKP Over Inheritance
Income from undivided inheritance is the principle of rights and can be distributed to experts Waris entitled, and income shall be digunggungkan with other income received or accrued by each expert Waris.

Therefore, in calculating the respective PKP Waris experts have obtained a reduction in the form of taxable income, in calculating the PKP on income derived from undivided inheritance is not given in the form of a reduction in taxable income.

Sample case :
Randa Darma is an employee of PT. Kalang Fog with status K / 0 (married without children). On August 3, 2016 the first child is born, the amount of taxable income Darma Randa in 2016 are:
For myself (WP)
Rp. 54,000,000, -
Status Married
Rp. 4.500.000, -
Total PTKP
Rp. 58.5 million, -

Junimart Satria are employees of PT. Way forward with the status of the K / 1 (married and has a child 1), the amount of taxable income is Junimart Satria:
For myself (WP)
Rp. 54,000,000, -
Status Married
Rp. 4.500.000, -
Dependant 1 child
Rp. 4.500.000, -
Total PTKP
Rp. 63,000,000, -

Between Yoga is an employee who is a K / I / 3 (married with 3 children). Between Yoga wife have income from its salon business. Combined income of both the amount of taxable income are:
For myself (WP)
Rp. 54,000,000, -
Status Married
Rp. 4.500.000, -
Dependant 3 children
Rp. 13,500,000, -
income wife
Rp. 54,000,000, -
Total PTKP
Rp. 126 000 000, -
 

Rajiv Aji is an employee at PT. Always Smile to the status of TK, then the amount of taxable income Rajiv Aji is Rp. 54,000,000, -. If Rajiv Aji have dependents adopted son Rajiv Aji, the amount of taxable income are:
For myself (WP)
Rp. 54,000,000, -
Dependant 1
Rp. 4.500.000, -
Total PTKP
Rp. 58.5 million, -

Eko Sampurno are employees at PT. True Prosperity, in late 2015 divorce with his wife who has been blessed with two children. Based on the decision of the court, his two sons became fully dependent Eko Sampurno. Sampurno Eko then the amount of taxable income in 2016 was:
For myself (WP)
Rp. 54,000,000, -
Dependant 2
Rp. 9.000.000, -, -
Total PTKP
Rp. 63,000,000, -

The impact is certainly felt by the increase in taxable income and the Employee Income Recipients are entitled to taxable income, so the tax due will be smaller. The increase in taxable income is expected to increase people's purchasing power and boost economic growth. Welcome to the new PTKP !!

References:
Law Number 36 Year 2008 on the Fourth Amendment of Law Number 7 of 1983 On Income Tax.
Regulation of the Minister of Finance No. 162 / PMK.011 / 2012 on Adjustment amount of exemption
Minister of Finance Regulation No. 122 / PMK.010 / 2015 on Adjustment amount of exemption
Minister of Finance Regulation No. 101 / PMK.010 / 2016 on Adjustment amount of exemption
Letter of the Director General of Taxation Number S - 112 / PJ.41 / 1995 on exemption