What is PTKP in the World of Taxation?
Many of us often hear about PTKP, but do not know the meaning of PTKP in the world of taxation. PTKP is an abbreviation of Non-Taxable Income. PTKP is the limit of income of individual taxpayers that is not subject to tax.
The amount of PTKP from taxpayers (WP) will differ, depending on the status of the WP and will be juxtaposed with the WP’s dependents. WP’s dependents consist of blood relatives, in-laws (in a straight line), and adopted children.
In addition, PTKP for female employees also has its own provisions, namely:
- For married female employees, the PTKP is for herself;
- For unmarried female employees, the PTKP for themselves plus the PTKP for family members who are fully dependent on them.
PTKP also consists of several statuses, namely:
- Not married, with many dependents (TK/..)
- Married, with many dependents (K/..)
- Married, additional for wife (only one) whose income is combined with the husband’s income, plus the number of dependents (K/I/..)
In addition, there is a list of PTKP that applies to WP, namely as follows:
| Marital status | Number of Dependents | Note | Maximum Income Limit |
| Not Married | 0 | TK/0 | Rp 54.000.000 |
| 1 | TK/1 | Rp 58.500.000 | |
| 2 | TK/2 | Rp 63.000.000 | |
| 3 | TK/3 | Rp 67.500.000 | |
| Married | 0 | K/0 | Rp 58.500.000 |
| 1 | K/1 | Rp 63.000.000 | |
| 2 | K/2 | Rp 67.500.000 | |
| 3 | K/3 | Rp 72.000.000 | |
| Marriage & Wife’s Income Combined | 0 | K/I/0 | Rp 112.500.000 |
| 1 | K/I/1 | Rp 117.000.000 | |
| 2 | K/I/2 | Rp 121.500.000 | |
| 3 | K/I/3 | Rp 126.000.000 |
Hopefully, the information regarding PTKP can help you understand your status in the eyes of the tax authorities and can increase your insight regarding taxation.
This article is based on:
PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 01/PMK.010/2016, DATED 22 JUNE 2016
UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 7 TAHUN 2021, DATED 29 OCTOBER 2021
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