STATE NEWS
REPUBLIC OF INDONESIA
THE RULES OF THE REPUBLIC OF INDONESIA FINANCE MINISTER
NUMBER 206 /PMK.011/ 2012
ABOUT
THE CREATION OF THE REVENUE SECTION IN CONNECTION WITH THE WORK OF THE DAILY AND WEEKLY EMPLOYEES AS WELL AS OTHER NON-PERMANENT EMPLOYEES WHO ARE NOT SUBJECT TO CUTS
INCOME TAX
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that the amount of revenue is not taxable as provided in Section 7 of the paragraph (1) of the Act No. 7 of 1983 on the Income Tax as it has been last modified by Law No. 36 of the 2008 Act has been performed alignment with the Finance Minister Regulation Number 162 /PMK.011/ 2012 on Adjustment Of The Magnitude Of The Income Is Not Taxable;
B. That is based on an explanation of the provisions of Article 21 of the paragraph (4) of the Act No. 7 of 1983 on the Income Tax as it has been last modified by Act No. 36 of 2008, the definition of the employee's share of income. daily and weekly, as well as other non-permanent employees who are not subject to income tax, pay attention to the magnitude of the income tax;
c. that under consideration as intended in letter a and letter b, it is necessary to make adjustments to the large portion of the daily and weekly staff, as well as other non-permanent employees who are not subject to tax cuts. Earnings as set out in the Finance Minister Regulation No. 254 /PMK.03/2008 on Establishing Income-related Parts of the Daily and Weekly Employees as well as other Remaining Employees Who Are Not Subject To Dismembering Income tax;
D. that under consideration as intended in the letter a, letter b, and the letter c, and to carry out the provisions of Article 21 paragraph (4) of the Act No. 7 of 1983 on the Income Tax as it has been several times last modified with Act No. 36 of 2008, it needs to establish the Financial Minister Regulation on Establishing The Income Section With Respect To The Work Of The Daily And Weekly Employees And Other Non-permanent Employees Not To Be Charged Income;
Remembering: 1. Law No. 7 Year 1983 on Income Tax (State of the Republic of Indonesia Year 1983 Number 50, Additional Gazette Republic of Indonesia Number 3263) as has been several times amended last with Act No. 36 2008 (sheet State of the Republic of Indonesia 2008 No. 133, Additional Gazette of the Republic of Indonesia No. 4893);
2. Finance Minister Regulation Number 162 /PMK.011/ 2012 on Adjustment Of The Magnitude Of The Income Is Not Taxable;
DECIDED:
Establish: Finance Minister ' s Rules on Establishing Income Sections With Respect To Employment From Daily And Weekly Employees As Well As Other Non-Permanent Employees Who Are Not Subject To Income Tax Cuts.
Section 1
The gross income limit received or acquired by a daily and weekly employee, as well as other non-permanent employees as referred to in Article 21 of the paragraph (4) of the Act No. 7 of 1983 on the Income Tax as it has been several times Last modified with Act No. 36 of 2008, up to the amount of Rp200.000.00 (two hundred thousand rupiah) a day is not subject to the Income Tax deduction.
Section 2
The provisions as specified in Section 1 do not apply in respect of:
a. cumulative gross income in 1 (one) calendar month exceeds Rp2.025,000.00 (two million twenty-five thousand rupiah); or
B. Earnings are paid monthly.
Section 3
The provisions as referred to in Section 1 and Section 2 do not apply to the income of the honorarium or the commission paid to the disposal of the goods and service officers outside the insurance company.
Section 4
Further provisions of the manner of the Income Tax calculation calculation for daily and weekly employees as well as other non-permanent employees, are governed by the Regulation of the Director General of Tax.
Section 5
At the time the Regulation of the Minister is in effect, the Finance Minister Regulation Number 254 /PMK.03/2008 on the Assignment Of Income-related To the Work of the Daily and Weekly Employees as well as the Remaining Non-Employees. The Income Tax Cuts, repealed and declared do not apply.
Section 6
The Minister ' s Rule came into force on 1 January 2013.
In order for everyone to know it, order the invitational of the Minister's Regulation with its placement in the News of the Republic of Indonesia.
Set in Jakarta
on December 17, 2012
FINANCE MINISTER
REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
Promulgated in Jakarta
on December 17, 2012
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
