As of my last update, the threshold for taxable income was set at IDR 60 million per year (approximately 4,100 USD).1
References
1Syailendra MR, Aprilia IS, Yuan LY. Imposition of income tax on TikTokers’ endorsement income based on Indonesia tax regulation in 2023. Jurnal Dinamika Hukum. 2023;23(2):400-415. doi:10.20884/1.jdh.2023.23.2.3660