The fiskal exit tax is to be abolished, for registered taxpayers, to encourage the payment of income tax.
From 1st January 2009 those with a tax-file number (NPWP, Nomor Pokok Wajib Pajak), and their dependents, will no longer be required to pay the 1 million rupiah fee upon leaving the country, called fiskal. From 1st January 2011 the "fiskal free" policy will be extended to all those travelling abroad, according to revisions to the Pajak Penghasilan (PPh) bill that have yet to be agreed upon by parliament.
Darmin Nasution of the Tax Office, said to be a collector of interesting photos on the internet, says the two year delay in abolishing the fiscal tax entirely is to encourage people to get an NPWP, since most Indonesians do not have one and pay no income tax directly.
Darmin also says until now many people avoided paying fiskal because there were many categories of exemptions, and the planned changes were intended to simplify things.
The new policy of exemption for NPWP holders uses the concept of family/households, says Darmin, so that dependents of NPWP holders, such as children 21 and under, and wives, may use the head of the household's tax file number to gain an exemption from paying fiskal. Those over the age of 21 can continue to use their father's NPWP, provided they are still listed on his Family Card (kartu keluarga).
Darmin says there will be no loss of revenue for the state, except in the first year and quite the reverse in the medium term, because the shortfall from fiskal (in 2007 fiskal revenues were 2.5 trillion rupiah) will be made up in new income tax receipts. Currently there are around 6 million NPWP's issued, and of these about 4.8 million are held in the name of individuals, as opposed to companies and organisations. antara