REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF

INDONESIA
NUMBER 122/PMK.010/2015
ON
ADJUSTMENT OF THE AMOUNT OF NON-TAXABLE INCOME
BY THE GRACE OF GOD ALMIGHTY
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
Considering:
a. whereas the provision concerning the amount of non-taxable income has been set out in
Regulation of the Minister of Finance Number 162/PMK.011/2012 on the adjustment of
the amount of non-taxable income;
b. whereas taking into account the development in the field of economy and monetary and
increasing price of basic necessities, there is a need to adjust the provision on the amount
of non-taxable income as referred in letter a;
c. whereas in adjusting the amount of non-taxable income as set forth in letter b above,
Minister of Finance has held a consultative meeting with the House of Representatives of
the Republic of Indonesia on June 25, 2015;
d. whereas based on the considerations as set forth in letter a, letter b, and letter c, as well as
for implementing the provision of Article 7 paragraph (3) Law No 7 Year 1983 on Income
Tax as amended by Law No 36 Year 2008, it is necessary to stipulate the Regulation of
the Minister of Finance on Adjustment of the Amount of Non-Taxable Income.
In View Of:
1. Law No 6 Year 1983 on General Provisions and Tax Procedures (State Gazette of the
Republic of Indonesia Year 1983 No 49, Supplement to State Gazette of the Republic of
Indonesia No 3262) as amended by Law No 16 Year 2009 (State Gazette of the Republic
Indonesia Year 2009 No 62, Supplement to State Gazette of the Republic of Indonesia No
4999)
2. Law No 7 Year 1983 on Income Tax (State Gazette of the Republic of Indonesia Year
1983 No 50, Supplement to State Gazette of the Republic of Indonesia No 3263) as
amended by Law No 36 Year 2008 (State Gazette of the Republic of Indonesia Year 2008
No 133, Supplement to State Gazette of the Republic of Indonesia No 4893).

BE IT HEREBY RESOLVED:
To stipulate:
REGULATION OF THE MINISTER OF FINANCE ON ADJUSTMENT OF THE AMOUNT
OF NON-TAXABLE INCOME
Article 1
The amount of non-taxable income is adjusted as follows:
a. Rp36.000.000,00 (thirty six million rupiah) for individual taxpayers;
b. Rp3.000.000,00 (tiga juta rupiah) extra for married Taxpayers;
c. Rp36.000.000,00 (thirty six million rupiah) extra for a wife whose income is combined
with husband's income as set forth by Article 8 paragraph (1) of Law No 7 Year 1983 on
Income Tax as amended by Law No 36 Year 2008;
d. Rp3.000.000 (three million rupiah) extra for each additional family member related by
marriage to blood relatives and family lineage straight and foster child, who becomes
completely dependent, at the most 3 (three) people for each family.

Article 2
Necessary provisions concerning the procedures of calculating the amount of Non-Taxable
Income for individual taxpayers is regulated by the Regulation of the Director General of Taxes.
Article 3
Further provisions on the adjustment of the amount of non-taxable income as set forth in article 1
will come into force on Tax Year 2015.
Article 4
At the time of this Ministerial Regulation is entered into force, the regulation of the Minister of
Finance No 162/FMK.011/2012 on the Adjustment of the amount of non-taxable income is
revoked and declared inapplicable.

Article 5
This Ministerial Regulation comes into effect after 7 (three) days since the date of promulgation.
For the public cognizance, it is ordered to promulgate this Law by placing it in the State Gazette
of the Republic of Indonesia.

Stipulated in Jakarta
on Juni 29, 2015
MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
Signed
BAMBANG P.S. BRODJONEGORO
Promulgated in Jakarta
On June 29, 2015
MINISTER OF JUSTICE AND HUMAN RIGHTS
OF THE REPUBLIC OF INDONESIA,
Signed
YASONNA H. LAOLY

STATE GAZETTE OF THE REPUBLIC OF INDONESIA YEAR 2015 NO 966