Indonesia: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Indonesia Legal Update: Income Tax Relief For Foreign Export Proceeds Deriving From Natural Resources

The Indonesian government has issued a new regulation that will, among other things, provide some tax relief for income from the placement of foreign export proceeds deriving from natural resources...

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SSEK Law Firm

Yacht Imports & Transfers – 75% Luxury Tax Exemption

Islands, reefs, diverse marine life, picturesque landscapes, all seen from a yacht! Très romantique! Indonesia gets it and they want more marine tourism – through yachting!

Adnan Kelana Haryanto & Hermanto

Effective Rates For Article 21 Income Tax

On December 27, 2023, the Government of Indonesia issued Regulation No. 58 of 2023 on Article 21 Income Tax Deduction Rates for Income arising from Works, Services, or Activities of Individual...

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AKSET Law

Indonesia's Capital Idea: New Regulation Encourages Investment In Nusantara

As Indonesia moves toward formally relocating its capital from Jakarta to Nusantara, in Kalimantan, the government recently issued a regulation meant to ease the process

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SSEK Law Firm

BILLawfact – Amendments To Tax Regime: New Income Tax And VAT Regulations

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Budidjaja International Lawyers

Administrative And Tax Requirements Of Contracts Under Indonesian Law

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SSEK Law Firm

VAT Obligation For Transactions In The Electronic Systems: Key Points On The Ministry Of Finance Regulation No. 60/PMK.03/2022

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Nusantara Legal Partnership

Indonesia Quarterly Regulatory Updates

Indonesia Commercial

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Ally Law

Indonesia Tax Law – Overview On Taxation Harmonization Law Vol. II: Voluntary Disclosure Program, Amendment To General Taxation Law And Introduction Of Carbon Tax

NL

Nusantara Legal Partnership

Indonesia Tax Law – Overview On Taxation Harmonization Law Vol. I: Amendments To Income Tax Law And VAT Law

NL

Nusantara Legal Partnership

Harmonized Tax Law Amends Provisions On Income Taxes

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AKSET Law

Indonesia Sings New Tune With Tax Harmonization Law

S

SSEK Law Firm

Doing Business In Indonesia 2021 - General Legal Guide For Doing Business In Omnibus Law Era

Indonesia Insolvency

NL

Nusantara Legal Partnership

The Harmonized Tax Law Amends Provisions On Excise

A

AKSET Law

Indonesia Updates Legal Association Framework With New MOL Regulation

Indonesia Government

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SSEK Law Firm

Artificial Intelligence Comparative Guide

Indonesia Technology

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SSEK Law Firm

Dealing With Financial Distress In Indonesia: Guide For Foreign Creditors

Indonesia Insolvency

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SSEK Law Firm

Data Protection In Indonesia: A Brief Overview

Indonesia Privacy

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SSEK Law Firm

Introduction Of Indonesia Sovereign Wealth Fund – Danantara

Indonesia Wealth Mgt

NL

Nusantara Legal Partnership

SSEK And AmCham Discuss Impact Of Indonesia's Omnibus Law On Halal And Tax Law

SSEK Legal Consultants, in collaboration with American Chamber of Commerce (AmCham) Indonesia, recently held a webinar on the Omnibus Law on Job Creation, specifically on the Halal Law and taxation

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SSEK Law Firm

Indonesia Omnibus Law And The Impact On Tax Laws

(11 December 2020) The Indonesian Government recently passed Law No. 11 of 2020 regarding Job Creation (the "Omnibus Law").

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SSEK Law Firm

Indonesia's Omnibus Law: A Magic Wand Amidst A Global Pandemic?

In this article, Joel Shen and Christian Siagian explore the significance and effects of Indonesia's Omnibus Law. Read more about our Indonesia practice here.

Indonesia Government

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Withers LLP

What Foreign Investors Need To Know About Indonesia's Proposed Omnibus Law

In February, Indonesian President Joko Widodo's government submitted a draft bill to the country's parliament. The draft is widely known as the "omnibus law" and aims to transform Indonesia's economy.

Indonesia Government

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Vistra

Indonesia Targets Taxation Of Tech Companies To Boost Economy Amid Covid-19

Indonesia Coronavirus

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SSEK Law Firm

New Minister Of Land Affairs' Rules Extends Land Rights' Validity

Indonesia Real Estate

AH

Assegaf Hamzah & Partners

Indonesia Provides Tax Incentives In The Wake Of COVID-19

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SSEK Law Firm

Seeking Clarity In The Government's Recent Tax Incentives

AH

Assegaf Hamzah & Partners

Indonesia And COVID-19: New Tax Policies Aim To Stimulate Economy

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SSEK Law Firm

Legal Alert March 2020

Indonesia Strategy

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SSEK Law Firm

Indonesia's Legal Landscape In 2020: Prioritised Legislations And Omnibus Law

Indonesia Government

AH

Assegaf Hamzah & Partners

Indonesia's New Tax Incentives: What It Means For Investors

Indonesia Government

DS

Dezan Shira & Associates

Indonesia In One Belt One Road (Chinese)

Indonesia Government

TG

TMF Group BV

New Regulation Requires Taxes For E-Commerce Players In Indonesia

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SSEK Law Firm

Indonesia's Legal Landscape In 2020: Prioritised Legislations And Omnibus Law

On 16 January 2020, the Legislation Body of the House of Representatives, the Law Drafting Committee of the Senate and the Minister of Law and Human Rights reached an agreement on Indonesia's

Indonesia Government

AH

Assegaf Hamzah & Partners

Indonesia's New Tax Incentives: What It Means For Investors

Under GR 94/2010, those eligible for tax facilities were those that had invested in pioneer industries.

Indonesia Government

DS

Dezan Shira & Associates

Indonesia In One Belt One Road (Chinese)

稳定的政局、丰富的自然资源、利好的经济增长前景、优越的地理位置、廉价的劳动力以及较高的市场化程度，无疑提升了印尼在中国投资者

Indonesia Government

TG

TMF Group BV

New Regulation Requires Taxes For E-Commerce Players In Indonesia

Prompted by the disparity in the tax treatment between traditional retail activities and e-commerce, on December 31, 2018, Indonesia's Minister of Finance ("MOF") ...

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SSEK Law Firm

At A Glance – The Indonesia Tax Amnesty

WL

Withers LLP

"Thin Capitalization" Becomes Tax Unfriendly - New Regulations

The maximum DER under MOF Regulation 169/2015 will apply for calculating corporate income tax as of the 2016 tax year.

MT

Makarim & Taira S.

Final income tax for taxpayers with certain gross income

Regulation No. 46 of 2013 regarding Income Tax for Taxpayers with Certain Gross Income came into force on 1 July 2013.

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Makarim & Taira S.

Indonesia Reissues New Tax Regulations with Clarifications on the Beneficial Ownership Test

On 30 April 2010, the Indonesian Directorate General of Taxation revised two key tax regulations, which have been the subject of much commentary for their implications on Indonesian tax structuring.

OM

O'Melveny & Myers LLP

Impact Of New Indonesian Tax Regulations: Update

We have had overwhelming response to our alert on the new Indonesian tax regulations last week available here. SPV issuers will be required to certify that they meet all the criteria in the Certificate of Domicile to be submitted to the Indonesian tax authorities.

OM

O'Melveny & Myers LLP

Policy Package To Improve Indonesian Investment Climate

Indonesia Commercial

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Soewito Suhardiman Eddymurthy Kardono

Indonesian Mergers & Acquisitions 2005

Indonesia Finance

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Soewito Suhardiman Eddymurthy Kardono

Procedures for Seizing Assets in the Form of Debt Instruments in the context of Tax Collection by Warrant

PB

Prijohandojo, Boentoro & Co.

NPWP Registration for Managers, Commissioners and Shareholders of Corporate Taxpayers

PB

Prijohandojo, Boentoro & Co.

Is Tax Amnesty a Viable Option for Indonesia?

PB

Prijohandojo, Boentoro & Co.

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