Regional Minimum Wage and the Increase in the Personal Exemption

Solihin Makmur Alam(1*)

(1) Faculty of Economics, Bina Nusantara University
(*) Corresponding Author

Abstract

The policy of the Central Government raised the limit on Income Not Taxable (PTKP) to reduce the income tax burden on workers. At the same time, local governments also raise the Regional Minimum Wage (UMR) in 2013 to customize it with the level of inflation and rising prices. Some people think that the policy of the Central Government to improve the welfare of workers by doing adjustments on PTKP is useless because in fact the increase coincided with increases in PTKP UMR. In 2013, almost all local governments set the UMR under PTKP. Thus, the workers who work in these areas did not have to pay income tax. This condition does not apply to workers who work in areas that have the above PTKP UMR. The workers who work in these areas will not receive earnings as a whole. Thus, the income tax has reduced the level of their well -being.

Keywords

income not taxable; tax burden; regional minimum wages

Full Text:

PDF

References

Ambon Ekspres 2012, UMP Maluku 2013 Sebesar Rp 1,275 Juta, Ambon, viewed 1 January 2013,

n=read&cat=40&id=40530>.

Antaramataram.com 2012, Gubernur Putuskan UMP NTB 2013 Rp 1,1 Juta, Mataram, viewed 1 January 2013,

com/berita/index.php?rubrik=5&id=23649>.

Antaranews.com 2012, Gubernur Sulut Tetapkan UMP 2013 Sebesar Rp 1.550 Ribu, Manado, viewed 1 January 2013,

manado.antaranews.com/berita/18023/gubernur-sulut-tetapkan-ump-2013sebesar-rp1550-ribu>.

Antaranews.com 2012, UMK Makassar Rp 1,5 Juta disepakati Walkot, Makassar, viewed 1 January 2013,

antaranews.com/berita/343132/umkmakassar-rp15-juta-disepakati-walkot>.

Governor of Aceh Province 2012, Peraturan Gubernur Aceh Nomor 65 Tahun 2012 Tentang Upah Minimum Provinsi (UMP) Aceh, Banda Aceh, viewed 1 January 2013, .

Governor of Bali Province 2012, Peraturan Gubernur Bali Nomor 44 Tahun 2012 Tentang Upah Minimum Kabupaten / Kota, Denpasar, viewed 1 January 2013,

informasi_file/1355186577_umk%202013.pdf>.

Governor of Bangka Belitung Province 2012, Keputusan Gubernur Bangka Belitung Nomor 188.44/792/TK.T/2012 Tentang Penetapan Upah Minimum Kabupaten / Kota (UMSK) Pangkal Pinang, viewed 1 January 2013,

Governor of Banten Province 2012, Keputusan Gubernur Banten Nomor 561/Kep.904Huk/2012 Tentang Penetapan Upah Minimum Kabupaten / Kota se-Provinsi Banten Tahun 2013, Serang, viewed 1 January 2013,

antaranews.com/berita/18242/gubernurbanten-siap-hadapi-gugatan-penetapanumk>.

Governor of Bengkulu Province 2012, Keputusan Gubernur Bengkulu Nomor D.308. XIV. Tahun 2012 Tentang Upah Minimum Provinsi Bengkulu Tahun 2013, Bengkulu, viewed 1 January 2013,.

Governor of Central Java Province 2012, Keputusan Gubernur Jawa Tengah Nomor 561.4/58/2012 Tentang Upah Minimum Pada 35 Kabupaten / Kota di Jawa Tengah, Semarang, viewed 1 January 2013,

/18/daftar-upah-minimum-di-35kabupaten-kota-tahun-2013-propinsijawa-tengah/> .

Governor of East Java Province 2012, Peraturan Gubernur Jawa Timur Nomor 72 Tahun 2012 Tentang Upah Minimum Kabupaten / Kota di Jawa Timur Tahun 2013, Surabaya, viewed 1 January 2013,.

Governor of East Kalimantan Province 2012, Keputusan Gubernur Kalimantan Timur Nomor 561/K.754/2012 Tentang Penetapan Upah Minimum Provinsi Kalimantan Timur Tahun 2013, Samarinda, viewed 1 January 2013,

berita&id=9911>.

Governor of Gorontalo Province 2012, Keputusan Gubernur Gorontalo Nomor 433/12 /XI/2012 Tentang Penetapan Upah Minimum Provinsi Gorontalo Tahun 2013, Gorontalo, viewed 1 January 2013,.

Governor of Jakarta Special Administrative Region 2012, Peraturan Gubernur Provinsi Daerah Khusus Ibukota Jakarta Nomor 189 Tahun 2012 Tentang Upah Minimum Provinsi Tahun 2013, Jakarta, viewed 1 January 2013, .

Governor of North Sumatera Province 2012, Keputusan Gubernur Sumatera Utara Nomor 188.44/647/KPTS/2012 Tentang Upah Minimum Provinsi (UMP) Sumatera Utara Tahun 2013, Medan, viewed 1 January 2013, .

Governor of Riau Islands Province 2012, Keputusan Gubernur Kepulauan Riau Nomor 687 Tahun 2012 Tentang Penetapan Upah Minimum Provinsi (UMP) Kepulauan Riau Tahun 2013, Tanjung Pinang, viewed 1 January 2013, .

Governor of Riau Province 2012, Peraturan Gubernur Riau Nomor 58 Tahun 2012 Tentang Upah Minimum Provinsi Tahun 2013 Provinsi Riau, Pekanbaru, viewed 1 January 2013,

berita-1967-rusli-zainal-terbitkanpergub-ump-riau-senilai-rp14juta.html>.

Governor of South East Sulawesi Province 2012, Peraturan Gubernur Sulawesi Tenggara Nomor 29 Tahun 2012 Tentang Besaran Nilai Upah Minimum Provinsi Tahun 2013, Kendari, viewed 1 January 2013, .

Governor of South Kalimantan Province 2012, Keputusan Gubernur Kalimantan Selatan Nomor 188.44/0502/Kum/2012 Tentang Penetapan Upah Minimum Provinsi Kalimantan Selatan Tahun 2013, Banjarmasin, viewed 1 January 2013,

ndex.php?beritadetail=531#.UOKuG6zYlxI/>.

Governor of South Sulawesi Province 2012, Keputusan Gubernur Sulawesi Selatan Nomor 2550/X/2012 Tentang Penetapan Upah Minimum Provinsi Sulawesi Selatan Tahun 2013, Makassar, viewed 1 January 2013,.

Governor of South Sumatera Province 2012, Keputusan Gubernur Sumatera Selatan Nomor 745/ KPTS/DISNAKERTRANS/ 2012 Tentang Penetapan Upah Minimum Provinsi, Palembang, viewed 1 January 2013,

=article&id=7699:tolak-upahmurah&catid=70:plembangkito&Itemid=76>.

Governor of West Java Province 2012, Keputusan Gubernur Jawa Barat Nomor 561/Kep.1405-Bangsos/2012 Tentang Upah Minimum Kabupaten / Kota di Jawa Barat Tahun 2013, Bandung, viewed 1 January 2013,.

Governor of West Kalimantan Province 2012, Keputusan Gubernur Kalimantan Barat Nomor 632/KESSOS/2012 Tentang Penetapan Upah Minimum Kota Pontianak Tahun 2013, Pontianak, viewed 1 January 2013,.

Governor of West Sumatera Province 2012, Keputusan Gubernur Sumatera Barat Nomor 562-781-2012 Tentang Penetapan Upah Minimum Provinsi (UMP) Sumatera Barat, Padang, viewed 1 January 2013, .

Governor of Yogyakarta Special Administrative Region 2012, Keputusan Gubernur Daerah Istimewa Yogyakarta Nomor 370/KEP/2012 Tentang Upah Minimum Kabupaten / Kota Tahun 2013 di Daerah Istimewa Yogyakarta, Yogyakarta, viewed 1 January 2013,

nakertrans.jogjaprov.go.id/contentdetil.php?kat=brta&id=NTk=&fle=aW5kZXgucGhw&lback=>.

Harian Pagi Timor Express Kupang 2012, 2013, UMP NTT Rp 1.010.000, Kupang, viewed 1 January 2013,.

Harian Rakyat Kalbar The New Equator 2012, KSBSI: UMP Kalbar Rendah, Pontianak, viewed 1 January 2013,

equator-news.com/utama/20121126/ksbsi-ump-kalbar-rendah>.

Jambiekspres News 2012, 2013, UMR Rp 1,3 Juta, Sengeti, viewed 1 January 2013, .

JProperty 2012, Penetapan UMP 2013 di Lampung, Bandar Lampung, viewed 1 January 2013, .

Kompas.com 2012, UMP Papua 2013 Rp 1,71 Juta, Biak, viewed 1 January 2013,

/11/17/10384515/UMP.Papua.2013.Rp.1.71.Juta>.

Malutpost.co.id 2012, UMP Malut Disepakati Rp 1,1 Juta, Sofifi, viewed 1 January 2013, .

Radar-Sulbar.com 2012, Dewan Pengupahan Telat Laporkan UMP 2012 Sulbar, Mamuju, viewed 1 January 2013,

mamuju/dewan-pengupahan-telatlaporkan-ump-2012-sulbar-2/>.

Radar Sulteng 2012, UMP Sulteng Sudah Diteken, Palu, viewed 1 January 2013,

/berita/detail/Rubrik/42/6008>.

Sindonews.com 2012, 17 Provinsi Telah Tetapkan UMP 2013, Jakarta, viewed 1 January 2013,.

The Government of the Republic of Indonesia 2008, Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan sebagaimana telah diubah terakhir dengan Undang-Undang Nomor 36 Tahun 2008, Jakarta, viewed 1 January 2013,

dmdocuments/UU-36-2008.pdf>.

The Local Government of Manokwari Regency 2012, UMP Papua Barat Rp 1.720.000, Manokwari, viewed 1 January 2013,

-kabupaten-manokwari-wwwmanokwarikabgoid/news206821886

/78-latest-news1958260390-latestnews1958260390/1731-ump-papua-baratrp-1720000>.

The Ministry of Finance of the Republic of Indonesia 2008, Peraturan Menteri Keuangan Nomor 250/PMK.03/2008 Tentang Besarnya Biaya Jabatan atau Biaya Pensiun yang dapat dikurangkan dari Penghasilan Bruto Pegawai Tetap atau Pensiunan, Jakarta, viewed 1 January 2013,

/01/pmk250mk032008biayajabatan.pdf>.

The Ministry of Finance of the Republic of Indonesia 2012, Peraturan Menteri Keuangan Nomor 162/PMK.011/2011 Tentang Penyesuaian Besarnya Penghasilan Tidak Kena Pajak, Jakarta, viewed 1 January 2013,

wordpress.com/2012/11/pmk162_2012ptkp.pdf>.

Article Metrics

Abstract view(s): 862 time(s)
PDF: 443 time(s)

Refbacks

  • There are currently no refbacks.