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data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Definitions" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Definitions"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Definitions</span> </div> </a> <ul id="toc-Definitions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-The_Indonesian_Taxation_Laws" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#The_Indonesian_Taxation_Laws"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>The Indonesian Taxation Laws</span> </div> </a> <ul id="toc-The_Indonesian_Taxation_Laws-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Definitions_2" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Definitions_2"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Definitions</span> </div> </a> <ul id="toc-Definitions_2-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Taxation_Rates" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Taxation_Rates"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Taxation Rates</span> </div> </a> <button aria-controls="toc-Taxation_Rates-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Taxation Rates subsection</span> </button> <ul id="toc-Taxation_Rates-sublist" class="vector-toc-list"> <li id="toc-Personal_Income_Tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Personal_Income_Tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Personal Income Tax</span> </div> </a> <ul id="toc-Personal_Income_Tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Corporation_Tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Corporation_Tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Corporation Tax</span> </div> </a> <ul id="toc-Corporation_Tax-sublist" class="vector-toc-list"> <li id="toc-Corporate_Income_Tax[2]" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Corporate_Income_Tax[2]"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2.1</span> <span>Corporate Income Tax<sup><span>[</span>2<span>]</span></sup></span> </div> </a> <ul id="toc-Corporate_Income_Tax[2]-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Property_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Property_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3</span> <span>Property tax</span> </div> </a> <ul id="toc-Property_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Value_Added_Taxation/Goods_and_Services_Taxation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Value_Added_Taxation/Goods_and_Services_Taxation"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.4</span> <span>Value Added Taxation/Goods and Services Taxation</span> </div> </a> <ul id="toc-Value_Added_Taxation/Goods_and_Services_Taxation-sublist" class="vector-toc-list"> </ul> </li> <li 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href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a class="mw-selflink selflink">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Taxation in Indonesia</b> includes income tax, <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">value added tax</a> (goods and sales tax) and carbon tax. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Definitions">Definitions</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=1" title="Edit section: Definitions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Indonesian taxation is based on Article 23A of UUD 1945 (<a href="/wiki/Constitution_of_Indonesia" title="Constitution of Indonesia">1945 Indonesian Constitution</a>), where tax is an enforceable contribution exposed on all Indonesian citizens, foreign nationals and residents who have resided for 183 cumulative days within a twelve-month period or are present for at least one day with intent to remain.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> Generally if one is present less than 120 days, then no tax is owed except on Indonesia source income. Some tax treaties may supersede this or defer to the Indonesia presence test for the year in question. Tax treaties deal with taxation of foreign source income for services rendered in Indonesia which are generally taxed if performed for 120+ days (depending upon treaty) even though one may not be a tax resident. Indonesia has a stratification of taxation including Income Tax, Local Tax (Pajak Daerah) and Central Government Tax. </p> <div class="mw-heading mw-heading2"><h2 id="The_Indonesian_Taxation_Laws">The Indonesian Taxation Laws</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=2" title="Edit section: The Indonesian Taxation Laws"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The relevant fundamental taxation laws of Indonesia include, sorted by enactment: </p> <ul><li><a href="/wiki/Land_Tax" class="mw-redirect" title="Land Tax">Land Tax</a> and <a href="/w/index.php?title=Building_Tax&action=edit&redlink=1" class="new" title="Building Tax (page does not exist)">Building Tax</a> Law ("Undang-undang Pajak Bumi dan Bangunan - UU PBB"): Law No. 12/1985 amended by Law No. 12/1994;</li> <li><a href="/wiki/Warrant_of_payment" title="Warrant of payment">Warrant</a> for <a href="/w/index.php?title=Tax_Collection&action=edit&redlink=1" class="new" title="Tax Collection (page does not exist)">Tax Collection</a> Law ("Undang-undang Penagihan Pajak dengan Surat Paksa/UU PPSP"): Emergency Law No. 27/1957, stipulated as a law by Law No. 19/1959, amended by Law No. 10/1968, repealed by Law No. 19/1997, amended by Law No. 19/2000;</li> <li><a href="/wiki/Fee" title="Fee">Fees</a> for <a href="/wiki/Purchase" class="mw-redirect" title="Purchase">Acquisition</a> of <a href="/wiki/Rights" title="Rights">Rights</a> to Lands and Buildings ("Undang-undang Bea Perolehan Hak atas Tanah dan Bangunan/UU BPHTB"): Law No. 21/1997 amended by Law No. 20/2000</li> <li>Tax Dispute Settlement Agency Law (Undang-undang Badan Penyelesaian Sengketa Pajak): Law No. 21/1997, repealed by <ul><li><a href="/wiki/Tax_Court" class="mw-redirect" title="Tax Court">Tax Court</a> Law ("Undang-undang Pengadilan Pajak/UU PP"): Law No. 14/2002;</li></ul></li> <li>General <a href="/wiki/Provision_(accounting)" title="Provision (accounting)">Provisions</a> and <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">Taxation</a> Procedures Law (Indonesian: Undang-undang Ketentuan Umum dan Tatacara Perpajakan/UU KUP): Law No. 6/1983, amended I by Law No. 9/1994, amended II by Law No. 16/2000, amended IV by Law no.28/2007, partially amended by Law No. 7/2021;</li> <li><a href="/wiki/Excise" title="Excise">Excise</a> Law ("Undang-undang Cukai"): Law No. 11/1995, amended by Law No. 39/2007, partially amended by Law No. 7/2021;</li> <li><a href="/wiki/Income_Tax" class="mw-redirect" title="Income Tax">Income Tax</a> Law (Indonesian: Undang-undang Pajak Penghasilan/UU PPh): Law No. 7/1983, amended I by Law No. 7/1991, amended II by Law No. 10/1994, amended III by Law No. 17/2000; amended IV by Law No. 36/2008;</li> <li>Sales Tax Collection Law ("Undang-undang tentang Pemungutan Pajak Penjualan"): Emergency Law No. 19/1951, stipulated as a law by Law No. 35/1953, amended by Law No.2/1968, repealed by: <ul><li><a href="/wiki/Value_Added_Tax" class="mw-redirect" title="Value Added Tax">Value Added Tax</a> termed 'Goods and Services and <a href="/wiki/Sales_Tax" class="mw-redirect" title="Sales Tax">Sales Tax</a> on <a href="/w/index.php?title=Luxury_Good&action=edit&redlink=1" class="new" title="Luxury Good (page does not exist)">Luxury Goods</a>' Law ("Undang-undang Pajak Pertambahan Nilai atas Barang dan Jasa dan Pajak Penjualan atas Barang Mewah"/UU PPN and PPn BM): Law No. 8/1983, amended I by Law No. 11/1994, amended II by Law No. 18/2000, amended III by Law No. 42/2009, partially amended by Law No. 7/2021;</li></ul></li> <li><a href="/wiki/Stamp_Duty" class="mw-redirect" title="Stamp Duty">Stamp Duty</a> Law ("Undang-undang Bea Meterai/UU BM"): Law No. 13 of 1985, repealed by Law No. 10/2020</li> <li><a href="/wiki/Omnibus_Law" class="mw-redirect" title="Omnibus Law">Omnibus Law</a> on Job Creation (Indonesian: Undang-undang Cipta Kerja / Undang-undang Omnibus): Law No. 11/2020;</li> <li>The Law on Harmonization of Tax Regulations Indonesia (Indonesian: Undang-undang Harmonisasi Peraturan Perpajakan / UU HPP): Law No. 7/2021;</li> <li><a href="/w/index.php?title=Regional_Tax&action=edit&redlink=1" class="new" title="Regional Tax (page does not exist)">Regional Taxes</a> and Regional <a href="/wiki/Punishment" title="Punishment">Retributions</a> Law ("Undang-undang Pajak Daerah dan Retribui Daerah"): Law No. 18/1997, amended by Law No. 34/2000, repealed by Law No. 28 of 2009, repealed by <ul><li>Financial Relations between the <a href="/wiki/Central_Government" class="mw-redirect" title="Central Government">Central Government</a> and <a href="/wiki/Local_Government" class="mw-redirect" title="Local Government">Local Governments</a> Law ("Undang-undang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah"): Law No. 1/2022</li></ul></li></ul> <div class="mw-heading mw-heading2"><h2 id="Definitions_2">Definitions</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=3" title="Edit section: Definitions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Indonesian Taxation law provides the following definitions to clarify whom exactly is obligated to pay tax: </p><p><a href="/wiki/Individuals" class="mw-redirect" title="Individuals">Individuals</a> or <a href="/w/index.php?title=Statutory_bodies&action=edit&redlink=1" class="new" title="Statutory bodies (page does not exist)">statutory bodies</a> which meet relevant criteria stipulated, including certain tax collectors or withholders. </p><p>Statutory bodies are defined by Indonesian Taxation Law as groups of persons and/or capital which constitutes a unit. These are more clearly defined as such entities undertaking or not undertaking businesses, covering limited liability companies, limited partnership companies, other companies, state or regional administration-owned companies in whatever names and forms, firms, joint companies, cooperatives, pension funds, partnerships, groups, foundations, mass organisations, social and political organisations or organisations of the same type, institutions, permanent establishments and other forms of statutory bodies. </p><p><a href="/wiki/Companies" class="mw-redirect" title="Companies">Companies</a> and <a href="/wiki/Entrepreneurs" class="mw-redirect" title="Entrepreneurs">entrepreneurs</a> are defined in the context of Indonesian Taxation Law as those in their business activities or works/jobs produce goods, import goods, export goods, undertake trading businesses, utilize goods, provide or utilize services from regions outside the customs area. </p><p><a href="/wiki/Companies" class="mw-redirect" title="Companies">Companies</a> are subject to <a href="/wiki/Value-Added_Tax" class="mw-redirect" title="Value-Added Tax">Value-Added Tax</a>, pursuant to Law of 1984 and all amendments, excluding the few small-scale businesses whose criteria are stipulated by the <a href="/wiki/Ministry_of_Finance_(Indonesia)" title="Ministry of Finance (Indonesia)">Minister of Finance</a>. </p><p>The Indonesian Tax Period is defined as one calendar month or other periods stipulated by a decision of the Minister of Finance at the maximum of 3 (three) calendar months (quarters). Tax Year shall be the period of 1 (one) calendar year unless taxpayers use accounting years different from the calendar year. </p><p>Indonesian Taxpayers must submit a <a href="/wiki/Tax_form" class="mw-redirect" title="Tax form">Tax Return</a> form which details and reports the calculation of tax payment owed by them. <a href="/wiki/Tax_form" class="mw-redirect" title="Tax form">Tax Returns</a> may cover a tax period or a tax year. </p><p>Tax Payments shall be letters used by taxpayers to pay or remit tax due to the state cash through Post Offices and/or state- or regional administration-owned banks or other payment point appointed by the Minister of Finance. </p><p>The penalties for Tax Evasion and Avoidance are very strict in Indonesia. For <a href="/wiki/Underpaid" class="mw-redirect" title="Underpaid">Underpaid</a>-Tax, Additional Underpaid-Tax, <a href="/wiki/Overpaid" class="mw-redirect" title="Overpaid">Overpaid</a>-Tax and Nil-Tax Assessments- which may be received by the debtor in the form of letters, warrants and administrative sanctions. <a href="/wiki/Tax_Credits" class="mw-redirect" title="Tax Credits">Tax Credits</a> for over-taxation or <a href="/w/index.php?title=Overpayment&action=edit&redlink=1" class="new" title="Overpayment (page does not exist)">overpayment</a> is withheld until the subsequent year- as payouts are not issued within the same financial year. Independent works/jobs shall be jobs executed by individuals having special expertise in a bid to earn income not bound by certain working relations. </p><p>Appeals against the <a href="/wiki/Directorate_General_of_Taxes_(Indonesia)" title="Directorate General of Taxes (Indonesia)">Directorate General of Taxes</a> may be arbitrated via the <a href="/wiki/Court_of_Appeals" class="mw-redirect" title="Court of Appeals">Court of Appeals</a> at taxpayer expense. </p> <div class="mw-heading mw-heading2"><h2 id="Taxation_Rates">Taxation Rates</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=4" title="Edit section: Taxation Rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Indonesia has a series of progressive sliding rate taxes for all categories. Furthermore, as a developing nation, much economic activity is done at the 'cottage' level where sales and services taxation are tax exempt. </p><p>Indonesia's taxations system recognises the economic reality of the majority poorer citizens and the poor are exempt from almost any taxation. The underlying ethic of "<a href="/wiki/Gotong-royong" class="mw-redirect" title="Gotong-royong">gotong-royong</a>"- "neighbourly [sic moral] help" is applied where the more fortunate wealthier are enforced to meet their moral obligation of a heavier burden of tax- regardless of arbitrary arguments to its fairness. </p><p>The tax-free <a href="/wiki/Poverty_threshold" title="Poverty threshold">poverty threshold</a> for Indonesian income earners is also dependent on regions as there exists some disparity between the purchasing power of the <a href="/wiki/Rupiah" class="mw-redirect" title="Rupiah">Rupiah</a> between regions and intra-regionally between larger urban cities and smaller ones. The Capital, <a href="/wiki/Jakarta" title="Jakarta">Jakarta</a> is considered the most expensive city in term of all goods, services and wages. </p> <div class="mw-heading mw-heading3"><h3 id="Personal_Income_Tax">Personal Income Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=5" title="Edit section: Personal Income Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Income taxation is subject to provincial (<a href="/wiki/Provinsi" class="mw-redirect" title="Provinsi">Provinsi</a>) government regulations defined by the economic realities of that particular area. As mentioned above, the poorer denizens are exempt from almost all taxation. </p> <table class="wikitable"> <tbody><tr> <th>Band </th> <th>Annual Income </th> <th>Rate </th></tr> <tr> <td>Tax Free </td> <td>Up to Rp54,000,000 </td> <td>0% </td></tr> <tr> <td>Band I </td> <td>Up to Rp60,000,000 </td> <td>5% </td></tr> <tr> <td>Band II </td> <td>Rp60,000,000 to Rp250,000,000 </td> <td>15% </td></tr> <tr> <td>Band III </td> <td>Rp250,000,000 to Rp500,000,000 </td> <td>25% </td></tr> <tr> <td>Band IV </td> <td>Rp500,000,000 to Rp5,000,000,000 </td> <td>30% </td></tr> <tr> <td>Band V </td> <td>Above Rp5,000,000,000 </td> <td>35% </td></tr></tbody></table> <p>Although rates are Regionally variable, for the sake of illustration <a href="/wiki/Income_tax" title="Income tax">income tax</a> basically employs a <a href="/w/index.php?title=Progressive_rate&action=edit&redlink=1" class="new" title="Progressive rate (page does not exist)">progressive rate</a>, commencing at 10% <a href="/wiki/Gross_(economics)" class="mw-redirect" title="Gross (economics)">gross</a> salary income <a href="/wiki/Per_annum" title="Per annum">per annum</a>, sliding to 30% per annum. Regulations are being debated as of 2008 to include income from <a href="/wiki/Shares" class="mw-redirect" title="Shares">shares</a>, <a href="/wiki/Dividends" class="mw-redirect" title="Dividends">dividends</a>, <a href="/wiki/Trusts" class="mw-redirect" title="Trusts">trusts</a>, and such related. </p><p>For example, the most urbanised and industrialised region, <a href="/wiki/DKI_Jakarta" class="mw-redirect" title="DKI Jakarta">DKI Jakarta</a> (Special Administrative Region of Greater Municipality of Jakarta), income taxation commences with salaries greater than one million <a href="/wiki/Rupiah" class="mw-redirect" title="Rupiah">Rupiah</a> (<a href="/wiki/Indonesian_rupiah" title="Indonesian rupiah">IDR</a>) per calendar month, at a rate of 10%, which slides progressively to 40%. </p> <div class="mw-heading mw-heading3"><h3 id="Corporation_Tax">Corporation Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=6" title="Edit section: Corporation Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Companies in Indonesia are taxed at a rate of 25%, for both domestic and international sourced income. Resident Indonesian companies are required to withhold tax at a rate of 20% from payments to foreign companies. </p> <div class="mw-heading mw-heading4"><h4 id="Corporate_Income_Tax[2]"><span id="Corporate_Income_Tax.5B2.5D"></span>Corporate Income Tax<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup></h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=7" title="Edit section: Corporate Income Tax[2]"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A company is responsible to pay the obligations for the tax in the case the company’s home country is Indonesia. A foreign company that is operating in an establishment in Indonesia and performs different activities in Indonesia is obligated to pay the taxes that are put by Indonesia. In the case that the foreign company does not have an entity in Indonesia but makes income through different business activities in this country, then tax liability through withholding of the tax by the individual/company that pays the income is imposed. Normal rate of taxation in Indonesia corporate income is 25%. Companies that put a minimum of 40% of their shares to the public and are listed in the Indonesia Stock Exchange offer are taxed on 20%. Companies that have a gross turnover below 50 Billion (IDR) have a discount on 50% from the standard corporate income tax, in other words 12.5%. From the Finance Ministry regulations, companies with gross turnover under 4.8 Billion (IDR) is only 0.5% of the total revenue (in this case not on the profit) since July 2018 (to be paid monthly). </p> <div class="mw-heading mw-heading3"><h3 id="Property_tax">Property tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=8" title="Edit section: Property tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Annual Property taxes<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> In Indonesia, property taxes are imposed through progressive rates. In this logic; - Properties that have the value of 200 million rupiah have a property tax of 0.01%. -Properties that are valued between 200 million rupiah and 2 billion rupiah have a property tax of 0.10%. -Properties that are valued between 2 billion rupiah and 10 billion rupiah have a property tax of 0.20%. -Property that are valued more than 10 billion rupiah have a tax of 0.30%. </p> <ul><li>A reduction of half of the property tax is made for non-profit activities, social and educational activities, health care services etc.</li></ul> <p>Tax on Rental Income The tax on rental income depends on the residence, the use of the space and other specifics. Rental income tax for non-residents in Indonesia is imposed in a flat rate of 20% of gross income. For income gained by companies, they are taxed by a flat rate of 25% of net income. The VAT is imposed in a flat rate of 10% on the gross rental income. </p> <div class="mw-heading mw-heading3"><h3 id="Value_Added_Taxation/Goods_and_Services_Taxation"><span id="Value_Added_Taxation.2FGoods_and_Services_Taxation"></span>Value Added Taxation/Goods and Services Taxation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=9" title="Edit section: Value Added Taxation/Goods and Services Taxation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Per 1 April 2022, maximum a Goods and Services Tax (<a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">GST</a>) is levied at the rate of 11% at point of sales. Sales and services tax are exempt from cottage economies and industries. </p><p>A VAT rate of 0 (zero) percent is applied to the following taxable events: </p> <ul><li>export for taxable goods</li> <li>export for intangible taxable goods</li> <li>export for taxable services</li></ul> <p>VAT base on equivalent to the sale price/service fee or import/export value. </p> <div class="mw-heading mw-heading3"><h3 id="Land_and_Constructions_Tax">Land and Constructions Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=10" title="Edit section: Land and Constructions Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Land_Tax" class="mw-redirect" title="Land Tax">Land Tax</a> and Tax for the buildings constructed thereupon must be paid annually, or may be paid via arrangement in ten-year blocks by Indonesian land <a href="/wiki/Title_deed" class="mw-redirect" title="Title deed">title deed</a>-holders, pursuant to relevant criteria for exclusions. In general terms, this tax is applicable mainly to those of the middle classes and upwards. Land holding businesses must also pay this tax.″— </p><p>Land and Constructions thereupon are calculated at a value calculated by the Regional government- which is less than real market worth. This calculated value has the <a href="https://en.wiktionary.org/wiki/caveat" class="extiw" title="wikt:caveat">caveat</a> of being a legally non-negotiable purchase price if the Government wishes to procure said land. In <a href="/wiki/Jakarta" title="Jakarta">Jakarta</a>, land tax is 10% of Government calculated value. </p><p>Non-Indonesians may not legally own land but may arrange long-term assured leases from the Indonesian Central Government. As such, Foreign Nationals may not subject to the Land Tax obligation of Indonesians. Exemptions from Land Tax exist for poorer society. Land Tax calculations are considered a highly specialised skill- most especially as the punishments and sanctions for false reportage are very severe and indeed costly. </p> <div class="mw-heading mw-heading3"><h3 id="Vehicles">Vehicles</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=11" title="Edit section: Vehicles"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Passenger Vehicle Tax is required to be paid by all owners, the rationale being those fortunate enough to afford a motor vehicle can afford to subsidise their poorer brethren who rely on far less luxurious public transportation. Again, Regional Government legislates the specific definitions regarding this tax. </p><p>For the city of Jakarta, the city with the greatest vehicle ownership, most congested city, 1% of current vehicle real agreed market is due annually. Furthermore- passenger vehicles with an engine capacity greater than 4 cylinders are taxed again and as are those mass greater than 1500 kilogrammes (commonly four-wheel drives and <a href="/w/index.php?title=SUV%27s&action=edit&redlink=1" class="new" title="SUV's (page does not exist)">SUV's</a>). </p><p>Transportation and logistics vehicles, <a href="/wiki/Truck" title="Truck">trucks</a>/lorries, <a href="/wiki/Bus" title="Bus">buses</a>, <a href="/wiki/Van" title="Van">vans</a> and <a href="/w/index.php?title=Utility_pick-up&action=edit&redlink=1" class="new" title="Utility pick-up (page does not exist)">utility pick-ups</a> are taxed according to <a href="/wiki/Axle" title="Axle">axle</a> number, vehicle mass and <a href="/w/index.php?title=Maximum_safe_gross_loaded_weight&action=edit&redlink=1" class="new" title="Maximum safe gross loaded weight (page does not exist)">maximum safe gross loaded weight</a>. Maximum loaded weight inspections are frequent and random and joked colloquially as the Police's cash-cow. </p><p>Petroleum is taxed at a rate of approximately 25% – though remains cheaper than neighbouring developed nations such as Australia or Singapore. </p> <div class="mw-heading mw-heading3"><h3 id="Carbon_Tax">Carbon Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=12" title="Edit section: Carbon Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Carbon tax is a new tax come into effect in Indonesia starting July 1st 2022 as part of Indonesia’s tax reform. As one of the non-trade fiscal instrument, the carbon tax is aimed to change behaviour, supporting emission decrease and encourage investment and innovation. According to Law No.7/2021 about The Law on Harmonization of Tax Regulations in Indonesia, Carbon tax is imposed on carbon emission that give negative impact to environment. The direction of imposition of carbon tax is in regard of carbon market roadmap and/or carbon tax roadmap which include carbon emission reduction strategy, priority sector target, renewable energy development and harmonization of various other regulation. Carbon tax is imposed with the principle of just and affordable, based on global and national business climate. Carbon tax in Indonesia is set at higher or at the same price of carbon price in carbon market with lowest price of Rp30,00 (0.21 cent dollar at May 2022) per Kilogram Carbon Diokside equivalent (CO2e). The first sector in July 2022 to be charged with carbon tax in Indonesia is coal steam power plant. </p><p><br /> </p> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=13" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www2.deloitte.com/id/en/pages/tax/articles/indonesian-tax-guide-2015.html">"Indonesian Tax Guide 2015 - Deloitte Indonesia - Tax Services - Publications"</a>. <i>Deloitte Singapore</i><span class="reference-accessdate">. Retrieved <span class="nowrap">18 April</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Deloitte+Singapore&rft.atitle=Indonesian+Tax+Guide+2015+-+Deloitte+Indonesia+-+Tax+Services+-+Publications&rft_id=http%3A%2F%2Fwww2.deloitte.com%2Fid%2Fen%2Fpages%2Ftax%2Farticles%2Findonesian-tax-guide-2015.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Indonesia" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">Investments, I. (n.d.). Tax system of Indonesia. Retrieved from <a rel="nofollow" class="external free" href="https://www.indonesia-investments.com/finance/tax-system/item277">https://www.indonesia-investments.com/finance/tax-system/item277</a></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text">Caroline. (2016, June 09). Indonesia's property taxes. Retrieved from <a rel="nofollow" class="external free" href="https://www.retalkasia.com/2016/06/09/indonesias-property-taxes/1465447309">https://www.retalkasia.com/2016/06/09/indonesias-property-taxes/1465447309</a></span> </li> </ol></div></div> <ul><li>Indonesian Tax Directorate General, Brochure: "<i>Sudah Punya NPWP? Segara Sampaikan SPT Tahunan PPh Anda</i> (Do you have a tax number? File your Tax Return Now)" in <b>Indonesian</b></li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Indonesia&action=edit&section=14" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="https://www2.deloitte.com/content/dam/Deloitte/id/Documents/tax/id-tax-guide-2015-en-noexp.pdf">Deloitte's guide 2015</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_Asia" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Asia_topic" title="Template:Asia topic"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Asia_topic" title="Template talk:Asia topic"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Asia_topic" title="Special:EditPage/Template:Asia topic"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_Asia" style="font-size:114%;margin:0 4em">Taxation in Asia</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/List_of_sovereign_states" title="List of sovereign states">Sovereign states</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_Afghanistan" title="Taxation in Afghanistan">Afghanistan</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bahrain" class="mw-redirect" title="Taxation in Bahrain">Bahrain</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/w/index.php?title=Taxation_in_Brunei&action=edit&redlink=1" class="new" title="Taxation in Brunei (page does not exist)">Brunei</a></li> <li><a href="/w/index.php?title=Taxation_in_Cambodia&action=edit&redlink=1" class="new" title="Taxation in Cambodia (page does not exist)">Cambodia</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Cyprus" title="Taxation in Cyprus">Cyprus</a></li> <li><a href="/w/index.php?title=Taxation_in_East_Timor&action=edit&redlink=1" class="new" title="Taxation in East Timor (page does not exist)">East Timor (Timor-Leste)</a></li> <li><a href="/w/index.php?title=Taxation_in_Egypt&action=edit&redlink=1" class="new" title="Taxation in Egypt (page does not exist)">Egypt</a></li> <li><a href="/wiki/Taxation_in_Georgia_(country)" title="Taxation in Georgia (country)">Georgia</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a class="mw-selflink selflink">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/w/index.php?title=Taxation_in_Iraq&action=edit&redlink=1" class="new" title="Taxation in Iraq (page does not exist)">Iraq</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/w/index.php?title=Taxation_in_Jordan&action=edit&redlink=1" class="new" title="Taxation in Jordan (page does not exist)">Jordan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_North_Korea" title="Taxation in North Korea">North Korea</a></li> <li><a href="/w/index.php?title=Taxation_in_South_Korea&action=edit&redlink=1" class="new" title="Taxation in South Korea (page does not exist)">South Korea</a></li> <li><a href="/w/index.php?title=Taxation_in_Kuwait&action=edit&redlink=1" class="new" title="Taxation in Kuwait (page does not exist)">Kuwait</a></li> <li><a href="/wiki/Taxation_in_Kyrgyzstan" class="mw-redirect" title="Taxation in Kyrgyzstan">Kyrgyzstan</a></li> <li><a href="/w/index.php?title=Taxation_in_Laos&action=edit&redlink=1" class="new" title="Taxation in Laos (page does not exist)">Laos</a></li> <li><a href="/w/index.php?title=Taxation_in_Lebanon&action=edit&redlink=1" class="new" title="Taxation in Lebanon (page does not exist)">Lebanon</a></li> <li><a href="/wiki/Taxation_in_Malaysia" class="mw-redirect" title="Taxation in Malaysia">Malaysia</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Maldives&action=edit&redlink=1" class="new" title="Taxation in the Maldives (page does not exist)">Maldives</a></li> <li><a href="/w/index.php?title=Taxation_in_Mongolia&action=edit&redlink=1" class="new" title="Taxation in Mongolia (page does not exist)">Mongolia</a></li> <li><a href="/w/index.php?title=Taxation_in_Myanmar&action=edit&redlink=1" class="new" title="Taxation in Myanmar (page does not exist)">Myanmar</a></li> <li><a href="/w/index.php?title=Taxation_in_Nepal&action=edit&redlink=1" class="new" title="Taxation in Nepal (page does not exist)">Nepal</a></li> <li><a href="/w/index.php?title=Taxation_in_Oman&action=edit&redlink=1" class="new" title="Taxation in Oman (page does not exist)">Oman</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/w/index.php?title=Taxation_in_Qatar&action=edit&redlink=1" class="new" title="Taxation in Qatar (page does not exist)">Qatar</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/w/index.php?title=Taxation_in_Saudi_Arabia&action=edit&redlink=1" class="new" title="Taxation in Saudi Arabia (page does not exist)">Saudi Arabia</a></li> <li><a href="/wiki/Taxation_in_Singapore" class="mw-redirect" title="Taxation in Singapore">Singapore</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/w/index.php?title=Taxation_in_Syria&action=edit&redlink=1" class="new" title="Taxation in Syria (page does not exist)">Syria</a></li> <li><a href="/w/index.php?title=Taxation_in_Tajikistan&action=edit&redlink=1" class="new" title="Taxation in Tajikistan (page does not exist)">Tajikistan</a></li> <li><a href="/w/index.php?title=Taxation_in_Thailand&action=edit&redlink=1" class="new" title="Taxation in Thailand (page does not exist)">Thailand</a></li> <li><a href="/wiki/Taxation_in_Turkey" title="Taxation in Turkey">Turkey</a></li> <li><a href="/w/index.php?title=Taxation_in_Turkmenistan&action=edit&redlink=1" class="new" title="Taxation in Turkmenistan (page does not exist)">Turkmenistan</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/w/index.php?title=Taxation_in_Uzbekistan&action=edit&redlink=1" class="new" title="Taxation in Uzbekistan (page does not exist)">Uzbekistan</a></li> <li><a href="/w/index.php?title=Taxation_in_Vietnam&action=edit&redlink=1" class="new" title="Taxation in Vietnam (page does not exist)">Vietnam</a></li> <li><a href="/w/index.php?title=Taxation_in_Yemen&action=edit&redlink=1" class="new" title="Taxation in Yemen (page does not exist)">Yemen</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/List_of_states_with_limited_recognition" title="List of states with limited recognition">States with<br />limited recognition</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Abkhazia&action=edit&redlink=1" class="new" title="Taxation in Abkhazia (page does not exist)">Abkhazia</a></li> <li><a href="/w/index.php?title=Taxation_in_Northern_Cyprus&action=edit&redlink=1" class="new" title="Taxation in Northern Cyprus (page does not exist)">Northern Cyprus</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/w/index.php?title=Taxation_in_South_Ossetia&action=edit&redlink=1" class="new" title="Taxation in South Ossetia (page does not exist)">South Ossetia</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Dependent_territory" title="Dependent territory">Dependencies</a> and<br />other territories</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_the_British_Indian_Ocean_Territory&action=edit&redlink=1" class="new" title="Taxation in the 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