TV Tax

Every television owner in Indonesia is required to pay a monthly TV tax. The tax collector will come to your home and should have some kind of identification card authorizing him to collect the fee. The fee is based on the size of your TV and is minimal. This tax is meant to cover the operating costs of the national television station, TVRI, since it does not have advertising revenue. A small booklet will be issued to you after payment of the tax, and tax stamps will be put in the book depending on your payment.

Dog Tax

There used to be a dog tax for many years, but our understanding is that it has been abolished in the new economic reforms.

Individual Income Taxes

This is a brief overview of the requirements, calculation and payment of personal income taxes in Indonesia.

The Employer's and Individual's Role in Personal Income Tax

Your employer is the body responsible for the calculation, payment and annual return of all employees for the year in question. Under the old system, the income tax of an individual who only has one source of income was processed by his or her employer. Employers were able to pay the tax of all their employees under one NPWP number, assuming that employees only had this one source of income.

Now things have changed ... the individual taxpayer is legally responsible for ensuring that they've registered with the tax office and comply with the regulations and payment of the tax due.

Employers have three choices for the personal income tax calculation: