Family Unit Data (DUK) is a collection of information about the head of the family and all family members who function as one unit in economic aspects. The purpose of the family as an economic unit is that the income or losses of all family members are combined into one unit which is subject to tax and the fulfillment of tax obligations is carried out by the head of the family. This is in accordance with the provisions contained in Article 8 paragraph (1) of the Income Tax Law.

However, there are times when there are 2 (two) DUK in one family. This happens if the fulfillment of tax obligations is carried out separately because:

• Husband and wife live separately based on the judge's decision;
• Desired in writing by husband and wife based on an agreement on separation of assets and income; or
• It is desired by the wife who chooses to carry out her own tax rights and obligations.

The consequences of the above conditions result in the wife becoming a separate DUK, separate from her husband. Even though husband and wife each have their own DUK, husband and wife are still one family.

So, what's the difference with PTKP?

Non-Taxable Income or PTKP is a deduction from net income to calculate the amount of an individual's Taxable Income as a domestic Taxpayer. PTKP is determined at the beginning of the tax year or at the beginning of part of the tax year. The amount of PTKP for each Taxpayer varies depending on the marital status and number of the Taxpayer's dependents.

Taxpayers with married status will receive an additional PTKP of IDR 4,500,000 per year. Taxpayers who have dependents will receive an additional PTKP of IDR 4,500,000 per year for each dependent. In full, the amount of PTKP per year can be summarized as follows:

1. IDR 54,000,000 for individual taxpayers;
2. IDR 4,500,000 additional for married taxpayers;
3. Rp. 54,000,000 additional for a wife whose income is combined with her husband's income; And
4. IDR 4,500,000 additional for each member of the blood family and the same blood family in the direct line of descent as well as adopted children, who are fully dependent.

Parties who can become dependents are family members who have no income and whose entire living expenses are borne by the Taxpayer. Examples of dependents are father, mother and biological children (straight blood family members); in-laws and stepchildren (straight family members); as well as adopted children. Family members who are fully dependent are determined to be a maximum of 3 (three) people per family.

Thus, not all family members on one Family Card (KK) can be grouped as dependents in PTKP. A simple example is as follows: the head of a family who has 5 (five) biological children will only get additional PTKP for 3 (three) family members, namely his 3 children. Even though the number of children entering PTKP is only 3 (three) children, if the 4th child or 5th child earns income and Income Tax (PPh) is withheld/collected by another party, then the income and PPh withheld will be reported in the Annual SPT Income tax for the head of the family.

Determination of DUK

To simplify the differences between DUK and PTKP, the Directorate General of Taxes (DJP) has provided the following formula:

DUK [Indonesian Citizen] = All family members in one KK even if some are not included in PTKP - family members in one KK who are heads of families in another DUK + family members in different KK who are fully covered and not included in another DUK.

For married male taxpayers, the DUK includes data of all family members listed in the Taxpayer's KK, including family members who are their dependents and family members as one economic unit and is in accordance with the population data of the Directorate General of Population and Civil Registration (Ditjen Dukcapil) and data on dependents completely according to actual conditions, but is in another KK.

Married female taxpayers who have Separate Assets (PH) or Select Separate (MT) status, DUK includes the taxpayer's own data. Furthermore, for unmarried male or female Taxpayers who have their own NPWP, the DUK includes Taxpayer data and dependent data according to actual conditions, whether in one KK or in another KK.

PTKP and DUK Determination Matrix

Apart from providing a formula for determining DUK, the DJP has also prepared a matrix for determining PTKP and DUK for Indonesian Citizen Individual Taxpayers as follows:

 

How to Update Unique Family Data on the Djponline Application

In order to implement the policy of The Customs Identification Number (NIK) becoming Taxpayer Identification Number (NPWP), updating the DUK is very important. In the current tax administration, updating DUK information online can be entered in the profile menu, Profile Data submenu, by updating Family Member data on the account djponline. Taxpayers can also update their DUK through the nearest Tax Service Office (KPP) or via Kring Tax 1500200.