Tax Exemption

Configure tax exemption amounts for specific employees or groups, allowing customized non-taxable income adjustments beyond standard PTKP.

Purpose:

• Define special tax exemptions for certain employees
• Support specific tax relief programs or policies
• Apply temporary or permanent tax exemptions
• Track exemption validity periods

Fields:

Field	Type	Required	Description
Code	Text	Yes	Unique exemption identifier (e.g., "EXMPT_001")
Name	Text	Yes	Exemption name (e.g., "Disability Tax Relief")
Amount	Number	Yes	Exemption amount (Rp)
Effective Date	Date	Yes	When exemption becomes active
End Date	Date	Yes	When exemption expires
Active	Toggle	Yes	Enable/disable exemption
Remark	Text	No	Additional notes or reference

Common Use Cases:

Exemption Type	Example	Amount
Disability Relief	Tax exemption for employees with disabilities	Varies per regulation
Veteran Benefits	Tax relief for veterans	Fixed by government policy
Special Circumstances	Court order, tax incentive programs	Case-specific
Temporary Relief	Disaster relief, pandemic assistance	Program-specific

How to Configure:

1. Navigate to Tax Adjustment > Configuration > Tax Exemption
2. Click Insert button
3. Fill Code and Name (descriptive identifier)
4. Enter Amount (exemption value in Rp)
5. Set Effective Date (start date)
6. Set End Date (expiration date)
7. Toggle Active = Yes
8. Add Remark (reference to policy/regulation)
9. Click Save

Best Practices:

• Reference supporting documentation (regulation number, policy memo)
• Set clear end dates for temporary exemptions
• Review and update exemptions annually
• Deactivate expired exemptions instead of deleting

Important Notes:

• Exemption reduces taxable income in tax calculation
• Must have valid legal/regulatory basis
• System applies exemption automatically when active and within date range
• Can combine with standard PTKP