#Pension Fund Tax

Government Reviews Proposal to Raise Tax-Free JHT Threshold to IDR400 Million

Government reviews proposal to raise the tax-free JHT threshold from IDR50 million to IDR400 million, considering inflation and fiscal impact.

Jul 13, 2026

Constitutional Court Declines Judicial Review on Income Tax on Pension & Severance

The Constitutional Court rejected the judicial review of Income Tax on pensions and severance pay because the petition was deemed unclear and inconsistent in citing the relevant legal provisions.

Oct 31, 2025

Reviewing the Tax Rules on Pension Payments

Retirement benefits and severance pay could become tax-exempt if the judicial review of the Income Tax Law is approved. Learn the rules of Income Tax Article (ITA) 21, its rates, and the obligations of the withholding party.

Oct 27, 2025

Severance and Pension Tax Rules Challenged at the Constitutional Court

Two taxpayers have filed a judicial review with the Constitutional Court, challenging the Income Tax Article (ITA) 21 provisions on severance pay and pensions, arguing that they are unfair and unconstitutional.

Oct 10, 2025

Can Insurance Premiums and Pension Contributions Reduce Taxes?

Jun 7, 2022