About Indonesian Payroll
As the largest economy in Southeast Asia we take a look at the national specifics
of payroll in Indonesia
I
ndonesia has the largest economy in Southeast
Asia and is one of the emerging market economies
of the world. The country is also a member of G-20
major economies. Foreign investors are primarily
attracted by Indonesia’s wealth of natural resources,
its large and cheap labour force and relatively high
domestic consumption. Whilst it is understood that
there are benefits in Indonesia’s emerging economy, the
labour environment is becoming complicated due to the
frequent changes to the labour laws and regulations.
The following sections of this article present the
minimum considerations on understanding the
statutory requirements on worker’s compensation.
Indonesian tax residents are required to file annual
individual tax returns when their total income derived
from sources in and out of Indonesia exceed the
minimum threshold, which is between IDR24,300,000
for a single individual and IDR32,400,000 for a married
individual with three children/dependants effective from
1 January 2013. Non-residents are taxed on income
from Indonesia only, at a final flat rate of 20%.
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