Body

Family is considered as a single economic entity, which means that the income or loss of all family members including married women is accumulated as one unit that is subjected to tax. 

Income or loss of a married woman at the beginning of a tax year or parts of a tax year, including loss from previous years that have not been offset, shall be deemed as income or loss of her husband, except where her income is received or accrued exclusively from one employer and from which tax has been withheld referred to Article 21 and the employment is not related to the business or independent personal service of her husband or any other relatives. In this matter, the fulfillment of tax obligations is carried out by the head of the family.

Income of a married individual shall be taxed separately if;

a. they live separately based on a court decision;

b. it is requested by both the husband and the wife on the basis of a written agreement for the separation of property and income;

c. it is requested by the wife who chooses to have her tax right and obligation separate from the husband.

A married woman who are taxed separately from the husband, have to register for Taxpayer Identification Number (NPWP).

The net income of a married individual shall be taxed on aggregate net income of the couple, and the amount of tax to be paid by each of them shall be in proportion to their respective net income. The income of a minor child shall be added to the income of the parents.

Married Women Who Separate Property or Carry Out Their Own Tax Obligations

Description

Implementing Tax Rights and Obligations Joining with Husband 

Willing to Carry Out Tax Rights and Obligations Separate from the Husband

Implementation of rights and obligations

Using husband's Taxpayer Identification Number

Using your own Taxpayer Identification Number

Existing Taxpayer Identification Number

Required to unregister the Taxpayer Identification Number

Obliged to submit a Statement to Carry Out Tax Obligations Separately

 

Income Received or Obtained

Considered as her husband's income or loss, except the income:

received or obtained salary from one employer who has been deducted by Income Tax Article 21 and the work has no relation with the business of the husband or other family members

 Considered as their own income or loss.

Married woman solely obtained salary from one employer.

If Income Tax has been deducted based on Article 21 and the job has no relation to the business of the husband or other family members, then the income tax article 21 that has been deducted is final.

income tax article 21 that has been deducted is final.

Witholding Tax

Must show the husband's Taxpayer Identification Number or family head to the employer.

Must show their Taxpayer Identification Number to the employer.

Calculation of Income Tax

Based on Article 8 provision 1 Income Tax Law

Based on Article 8 provision 3 Income Tax Law

Obligation to submit Annual Tax Report

By her husband

By the married woman

Other rights and obligations

By her husband

By the married woman

Calculation of Married Woman Carrying Out Her Own Tax Obligations

1. Income of Married Woman from One Employer

Husband's net income is IDR150,000,000.00

Married Woman's net income from one employer of IDR100,000,000

 

Husband

Wife

Net Income

150.000.000

100.000.000

Combined Net Income

250.000.000

Personal Exemption (KI/3)

 

  Taxpayer

54.000.000

  Spouse

4.500.000

  Wife

54.000.000

  Dependents

13.500.000

 

126.000.000

Taxable Income

124.000.000

Tax Payable

13.600.000

 

(150.000.000 : 250.000.000) x 13.600.000

(100.000.000 : 250.000.000) x 13.600.000

Tax Payable Respectively

8.160.000

5.440.000

 

2. Income of a Woman Conducting Business Activities and subject to Final Income Tax based on Government Regulation Number 23 /2018

Income of a Woman Conducting Business Activities and subject to Final Income Tax based on Government Regulation Number 23 /2018 with a gross income IDR100.000.000. Husband's net income is IDR150,000,000.00.

 

Suami

Istri

Gross Income

 

100.000.000

Net Income

150.000.000

 

Combined Income

150.000.000

Personal Exemption (K/I/3)

 

  Taxpayer

54.000.000

  Tambahan untuk Wajib Pajak kawin

4.500.000

  Wife

54.000.000

  Dependents

13.500.000

 

126.000.000

Taxable Income

24.000.000

Tax Payable

1.200.000

Tax Payable for husband

1.200.000

-

Final Tax Paid for wife

-

500.000

 

3. Income of a Woman Conducting Business Activities 

Income of a Woman Conducting Business Activities has a gross income IDR100.000.000. Husband's net income is IDR150,000,000.00.

 

Suami

Istri

Net Income

150.000.000

100.000.000

Combined Net Income

250.000.000

Tax Exemption (KI/3)

 

  Taxpayer

54.000.000

  Spouse

4.500.000

  Wife

54.000.000

  Dependents

13.500.000

 

126.000.000

Taxable Income

124.000.000

Tax Payable

13.600.000

 

(150.000.000 : 250.000.000) x 13.600.000

(100.000.000 : 250.000.000) x 13.600.000

Tax Payable Respectively

8.160.000

5.440.000

 

Wanita Hidup Berpisah

Dikatakan hidup berpisah bila suami istri hidup terpisah berdasarkan keputusan hakim.

Ketentuan perpajakan menyatakan:

1. Pendaftaran

Istri yang telah hidup berpisah, dalam jangka waktu satu bulan setelah perceraian memiliki kepastian hokum, maka istri harus mempunyai NPWP tersendiri.

2. Penghitungan

PTKP baik untuk suami atau istri menjadi status Tidak Kawin (TK) dapat ditambah dengan tanggungan jumlah tanggungan yang sebenarnya dan diperkenankan.

3. Pelaporan

Pada tahun terjadinya perceraian, yang dilaporkan dalam SPT Tahunan adalah penghasilan setelah perceraian. Untuk penghasilan sampai dengan terjadinya perceraian masih dilaporkan dalam SPT Tahunan suami.

Pada tahun berikutnya, istri baru melaporkan seluruh penghasilannya pada SPT Tahunannya.

Contoh Perhitungan Wanita Hidup Berpisah

Suami menjalankan usaha sebagai pengacara dan istri usaha salon di Jakarta. Keduanya berpisah berdasarkan keputusan hakim pada tanggal 31 Mei 2017. Mereka mempunyai 2 orang anak dan berdasarkan keputusan hakim, hak asuh anak suami dan istri masing-masing 1 orang.

Penghasilan suami dan istri diketahui sebagai berikut:

Suami (satu tahun pajak) sejumlah Rp 1 miliar

Istri :

  • 1/1/2017 – 31/5/2017 sejumlah Rp 300.000.000
  • 1/6/2017 – 31/12/2017 sejumlah 500.000.000

Penghitungan pajak suami

Penghasilan Bruto Suami (NPPN Pengacara Jakarta 50%)Rp 1.000.000.000 
Penghasilan Neto suami dari pekerjaan bebas (50% x Rp1.000.000.000) Rp 500.000.000
Penghasilan Bruto istri sampai 31 Mei 2017 (NPPN Salon Jakarta =50%)Rp   300.000.000 
Penghasilan Neto dari istri (50%x 300.000.000) Rp 150.000.000 (+)
Jumlah Penghasilan Neto Rp 650.000.000
Penghasilan Tidak Kena Pajak (K/2) Rp 121.500.000(-)
Penghasilan Kena Pajak  Rp 378.500.000
PPh Terutang  
5% x 50.000.000 Rp     2.500.000
15% x 200.000.000 Rp   30.000.000
25% x 128.500.000 Rp   32.125.000
PPh Kurang/Lebih Bayar Rp   64.625.000

Setelah berpisah, istri melakukan pendaftaran NPWP pada tanggal 5 Juni 2017. Hal ini sesuai dengan ketentuan bahwa istri yang telah berpisah wajib mendaftarkan NPWP paling lambat satu bulan setelah tanggal keputusan hakim. Karena istri sudah mempunyai NPWP pada bulan Juni 2017, maka wajib melaporkan SPT Tahunan dengan penghitungan sebagai berikut:

Penghitungan pajak istri

Penghasilan Neto istri mulai 1 Juni 2017 (50% x 500.000.000)Rp 250.000.000
Penghasilan Tidak Kena Pajak (TK/1)Rp   58.500.000 (-)
Penghasilan Kena PajakRp 191.500.000
PPh Terutang 
5%x50.000.000Rp     2.500.000
15%x141.500.000Rp   21.225.000 (-)
PPh Kurang/Lebih BayarRp   23.725.000