Summary Answer
In general, the non-taxable income (PTKP) for working wives only includes PTKP for themselves, which is Rp54,000,000. This is because the PTKP for married status and PTKP for dependents are included in the PTKP component of the working husband. However, if the husband does not work, the PTKP for marital status and PTKP for the number of dependents can be a component in calculating the wife’s PKTP. The condition is that the wife must be able to show a written certificate from the local government explaining that the husband has no income.
Full Discussion
Non-taxable income (PTKP) is one of the deductions in calculating taxable income for individuals with domestic taxpayer status. The PTKP component according to the applicable tax provisions is PTKP for the taxpayer’s self and additional PTKP including for marital status, wife who earns income combined with the taxpayer’s income, and the number of dependents of family members. The amount of PTKP based on Article 7 of the Income Tax Law and Minister of Finance Regulation No.101/PMK.010/2016, namely:
1) IDR 54,000,000.00 for individual taxpayers;
2) Rp4,500,000.00 additional for married taxpayers;
3) Rp54,000,000.00 additional for a wife whose income is combined with the husband’s income
4) an additional IDR4,500,000.00 for each member of the blood family and relatives in a straight line of descent and adopted children, who are fully dependent, a maximum of 3 (three) people for each family.
Furthermore, for women who work or earn income, the determination of the amount of the Non-Taxable Income component is regulated in Article 11 paragraph (3) of the Regulation of the Director General of Taxes PER-16/PJ/2016 (“PER-16/PJ/2016”).
“(3) The amount of PTKP for employees shall apply as follows:
a. for married employees, the amount of PTKP for themselves;
b. for non-married employees, amounting to PTKP for themselves plus PTKP for the family who are fully dependent.”
– Article 11 paragraph (3) PER-16/PJ/2016
PTKP for working wives only includes PTKP for themselves. This is because, if the husband works and earns income, the PTKP for married status and PTKP for the number of dependents become components of the husband’s PTKP. However, if the husband does not work, the PTKP for marital status and PTKP for the number of dependents can add to the wife’s PTKP component. In other words, if the husband does not work, the PTKP component for the working wife includes the PTKP for herself, the addition for marital status, and the addition for dependents.
For example, Mrs. Ina works as an employee at PT X, has 3 minor children. It is known that her husband does not work or has no income. Then the amount of PTKP for Mrs. Ina is as follows:
for self: Rp54,000,000
additional married status: Rp4,500,000
additional dependents: Rp13,500,000
Thus, Mrs. Ina’s total non-taxable income is Rp72,000,000.
To be able to transfer the components of non-taxable income for married status and non-taxable income for dependents to the PTKP component of the wife, the wife must be able to show a written certificate from the local government as stipulated in Article 11 paragraph (4) PER-16/PJ/2016.
“(4)In the event that a married employee can show a written statement from the local government at the lowest sub-district level stating that her husband does not receive or earn income, the amount of PTKP is PTKP for herself plus PTKP for married status and PTKP for families who are fully dependent.”
– Article 11 paragraph (4) PER-16/PJ/2016
Thus, it can be concluded that if the husband does not work, the non-taxable income for married status and PTKP for the number of dependents can be a component in calculating the non-taxable income of the working wife. However, working wives must be able to show a written certificate from the local government explaining that the husband has no income. Thus, the components of the working wife’s non-taxable income are non-taxable income for herself, additional for married status, and additional for dependents.
