Gross Income
Gross Income (Penghasilan Bruto) is the total income received or earned by a taxpayer in a tax year before any deductions for expenses, PTKP, or other allowances. Governed by Article 4 of the Income Tax Law (UU No. 36/2008). For individuals, gross income includes salaries, allowances, bonuses, honoraria, interest, dividends, royalties, capital gains, and other income. Gross income is the starting point for computing Taxable Income (PKP) after subtracting allowable deductions and PTKP.
This article is for education, not tax advice.
Example
Rina receives salary Rp 72 million/year, meal allowance Rp 6 million/year, and a bonus of Rp 10 million. Total gross income = Rp 88 million. After deducting occupational expenses and PTKP, the Taxable Income (PKP) is derived.
Source: Article 4 UU PPh No. 36/2008
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