Detail Information About Freelance Tax

Detail Information About Freelance Tax

Quick summary:

1. Individual Taxpayers must inform the Director General of Taxes or the closest Tax Service Office during the first three months of the applicable tax year if they want to use the Net Income Calculation Norm in computing their net income.

2. Individual Taxpayers who, following Article 14 of Law Number 36 of 2008 Concerning Income Tax and PP Number 46 of 2013, get gross turnover income or gross turnover of not more than 4,800,000,00 IDR in a single tax year.

3. The Income Tax Regulations specify the amount of income tax that independent contractors must pay.

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5. Taxable Income (PKP): Net Income – PTKP

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