For the taxpayer who has just arrived and stayed in Indonesia within a part of the fiscal year, the amount of Non Taxable Income shall be determined based on the taxpayer's condition at the beginning of the part of the fiscal year. Taxable income is calculated based on the gross income less pension expense and non taxable income. The amount of non taxable income for pensioner is the same as the permanent employee's. Tax rate used on taxable income of pensioner is the same as the permanent employee's. Casual Workers, Trainees and Apprentices a.
Taxable income is calculated based on gross income less non taxable income.
The amount of non taxable income for the above said employee is the same as the permanent employee's. Tax rate used on the taxable income of the above said employee is the same as the permanent employee's. 4. Honorarium received or earned by members of board of commissioners or board of supervisor who is not a permanent employee of a company. Withdrawal of funds from pension funds approved by Minister of Finance by participants of the pension program. The Article 21 income tax is calculated based on gross income received or earned by the above said employees times tax rate which is the same as the permanent employee's used.