Calculation of Article 21 Income Tax Calculation of Article 21 Income Tax I. Tax Rate and Its Application 1. Non taxable income per annum. Non taxable income is based on the taxpayer's condition at the beginning of fiscal year. 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.