Having Another Child? Will the PTKP Amount Change?

Many Taxpayers (WP) may wonder about the provisions of Non-Taxable Income (PTKP) if the WP has additional dependent children, whether the amount of PTKP will change or not. Well, WP needs to understand that PTKP is determined by the situation at the beginning of the tax year or the beginning of part of the tax year.

For illustration, on January 1, 2024, the taxpayer has the status of Married with 1 dependent child (K/1). If the second child is born after January 1, 2024, the amount of PTKP given to the taxpayer for 2024 will still be calculated based on the status of Married with 1 child (K/1). The amount of PTKP will only change when entering the 2025 tax calendar.

So, when you have another child after the beginning of the tax year, the amount of PTKP will not change immediately. Through this explanation, hopefully you will understand the provisions of PTKP better.

This article is based on: UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 7 TAHUN 2021, DATED 29 OCTOBER 2021

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