TINJAUAN KEWAJIBAN PAJAK PENGHASILAN ORANG PRIBADI ATAS WANITA MENIKAH SEBAGAI KARYAWAN TETAP YANG MENGHITUNG PAJAK PENGHASILAN SECARA TERPISAH

Abstract

Income tax as one of tax in Indonesia is a subjective tax. This means that the obligation to pay income tax directly attached to individuals or people who have income. The calculation of income tax on married women is based on the income or costs merging with her husband. In order to be more disciplined to tax administration in relation with income tax reporting obligation, a wife may report its own income tax obligation after having its own Taxpayer Identification Number (NPWP), besides that, it is also for the purpose of saving tax payments for wives who have income as permanent employees. The purpose of this paper is to elaborate the income tax calculation on a wife who choose separately in the calculation of income tax which results in whole if summed with her husband's income tax then the amount of income tax is the same if they do not do the tax liability separately. Thus the taxpayer can not avoid payment of income tax or reduce the amount of income tax payment to be paid by choosing separately in performing its tax obligations. For the wife as a permanent employee by choosing separately in carrying out the obligation to calculate income tax, it will be more economical on the tax burden compared to her husband.