Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
i
Facilities and Incentives of Indonesian Income Tax
Jakarta,
Director General of Taxes
A. Fuad Rahmany
NIP 195411111981121001
ii
Facilities and Incentives of Indonesian Income Tax
iii
Facilities and Incentives of Indonesian Income Tax
Jakarta,
Director of Tax Regulations II
iv
Facilities and Incentives of Indonesian Income Tax
v
Facilities and Incentives of Indonesian Income Tax
A. Fuad Rahmany
NIP 195411111981121001
vi
Facilities and Incentives of Indonesian Income Tax
vii
Facilities and Incentives of Indonesian Income Tax
A. Sjarifuddin Alsah
NIP 060044664
viii
Facilities and Incentives of Indonesian Income Tax
TABLE OF CONTENTS
NO TITLE PAGE
Table Of Contents ix
A. INCOME TAX
Facilities for
A-4 10
Renewable Energy Resources Utilization
ix
Facilities and Incentives of Indonesian Income Tax
NO TITLE PAGE
x
Facilities and Incentives of Indonesian Income Tax
NO TITLE PAGE
xi
Facilities and Incentives of Indonesian Income Tax
NO TITLE PAGE
xii
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
1
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
2
Facilities and Incentives of Indonesian Income Tax
Taxpayer’s Obligation
Facility Utilization
3
Facilities and Incentives of Indonesian Income Tax
Reference
4
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
5
Facilities and Incentives of Indonesian Income Tax
Tax Facility
6
Facilities and Incentives of Indonesian Income Tax
Procedure
Utilization
7
Facilities and Incentives of Indonesian Income Tax
Reference
8
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
Reference
9
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
10
Facilities and Incentives of Indonesian Income Tax
Tax Facility
11
Facilities and Incentives of Indonesian Income Tax
Procedure
Utilization
Reference
12
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
13
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
Referensi
14
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
15
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
16
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
17
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
18
Facilities and Incentives of Indonesian Income Tax
Tax instalment during the current taxable year that must be paid
every month by Taxpayers, shall be equal to the tax payable
according to the tax return of the preceding year added by the
principle amount in the assessment notice of the preceding
taxable year less the Income Tax withheld as referred to in Article
21, 22, 23, and Article 24, divided by 12 or the number of months
of a fraction of the taxable year. Reduction can be applied to
the aforementioned tax instalments amount in certain
circumstances.
Eligible Taxpayer
Tax Facility
19
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
20
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
21
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
22
Facilities and Incentives of Indonesian Income Tax
Procedure (cont’d)
Reference
23
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Parties as follows:
a. family member i.e. parents and children;
b. religious organizations;
c. educational organizations;
d. certain non-profit organizations; or
e. individuals conducting micro or small business with certain
criteria
who receive the aid, charity, and grant.
24
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
Reference
25
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
26
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
Reference
27
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
28
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
29
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
30
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
Reference
31
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
32
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
33
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
34
Facilities and Incentives of Indonesian Income Tax
Procedure
35
Facilities and Incentives of Indonesian Income Tax
Reference
36
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
37
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
Reference
38
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
39
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedur
Reference
40
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
41
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
Reference
42
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
43
Facilities and Incentives of Indonesian Income Tax
Procedure
44
Facilities and Incentives of Indonesian Income Tax
References
45
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
46
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
References
47
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
48
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
49
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
50
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
References
51
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
52
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
Reference
53
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
54
Facilities and Incentives of Indonesian Income Tax
Procedure
55
Facilities and Incentives of Indonesian Income Tax
Procedure (contd):
Reference
56
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
57
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedures
References
58
Facilities and Incentives of Indonesian Income Tax
59
Facilities and Incentives of Indonesian Income Tax
Eligibility (Cont’d)
Tax Facility
Procedures
References
60
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Banks
Tax Facility
61
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
62
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
63
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
64
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
65
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
66
Facilities and Incentives of Indonesian Income Tax
Reference
67
Facilities and Incentives of Indonesian Income Tax
68
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedures
References
69
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
70
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
71
Facilities and Incentives of Indonesian Income Tax
Reference
72
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
73
Facilities and Incentives of Indonesian Income Tax
Tax Facility
References
74
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
75
Facilities and Incentives of Indonesian Income Tax
Tax Facilities
Procedur
Reference
76
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
` 77
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
78
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax facility
` 79
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
80
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
` 81
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
Referenc
e
- Government Regulation No. 80 of 2010
- MoF Regulation No. 262/PMK.03/2010
82
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax facility
` 83
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
84
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
` 85
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
86
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
` 87
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
88
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
` 89
Facilities and Incentives of Indonesian Income Tax
Tax Facility
90
Facilities and Incentives of Indonesian Income Tax
Tax Facility
` 91
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
c. Temporary import, if during the import is clearly declared
for re-export;
d. Re-import, covering goods that have been re-exported
and later re-imported in the same quality or the goods
that have been exported for repair, work and test, that
have complied with the terms stipulated by the
Directorate General of Customs and Excise;
e. Payment made by the tax collector, which are
Government Treasurer and Budget User Proxy (Kuasa
Pengguna Anggaran/KPA), treasurer for expenditure for
payment made using mechanism on stock money
(Uang Persediaan/UP); Budget User Authority (Kuasa
Pengguna Anggaran/KPA) or Pay Instruction Letter
Issuing Official as delegated by the KPA, pertaining to:
1. payment which amount is maximum 2,000,000 IDR
(two million Rupiahs) but not constituting undivided
payments;
2. Payment for purchase of oil fuel, electricity, gas,
lubrication, potable water/PDAM and postal items.
f. Payment for purchase of paddy and/or rice by Public
Logistic Company (Perusahaan Badan Usaha
Logistik/BULOG);
g. Gold ingot to be processed to produce jewellery for
export;
h. payment for purchase of goods to the use of fund for
School Operational Assistance (Bantuan Operasional
Sekolah/BOS).
92
Facilities and Incentives of Indonesian Income Tax
Referenc
e
- MoF Regulation No. PMK-154/PMK.03/2010
- DGT Regulation No. PER-57/PJ/2010 a.l.a.w
DGT Regulation No. PER-15/PJ/2011
` 93
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
94
Facilities and Incentives of Indonesian Income Tax
Procedure
Note:
This notice shall be submitted at least for 3 year
consecutively.
Reference
` 95
Facilities and Incentives of Indonesian Income Tax
Interest from deposits and savings, and the discount from the
central bank’s certificate are income subjected by 20% of final
tax, for resident Taxpayers and permanent establishments.
However, it’s viewed necessary that the provision to exclude small
savings and deposits from the exemption, in order to protect
people with low-income who are usually the ones who own such
savings/deposits.
Aside from that, the tax exemption is also applied for a pension
fund, which its establishment is approved by the Minister of
Finance, as incentives to steer the pension fund to invest in low-risk
and non-speculative financial instruments.
Eligible Taxpayer
Tax Facility
96
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
` 97
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
98
Facilities and Incentives of Indonesian Income Tax
Procedure
Reference
` 99
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Note:
Taxpayers experiencing fiscal loss aforementioned may be
granted with the facilities, provided that:
a. They are newly established and still in the progress of
investment;
b. They have not accomplished the phase of
commercially production; or
c. They experience force major condition.
100
Facilities and Incentives of Indonesian Income Tax
Tax Facility
Procedure
Reference
` 101
Facilities and Incentives of Indonesian Income Tax
Eligible Taxpayer
Tax Facility
102
Facilities and Incentives of Indonesian Income Tax
Procedure
` 103
Facilities and Incentives of Indonesian Income Tax
Procedure (cont’d)
Reference
104
Facilities and Incentives of Indonesian Income Tax
Terms Definition
` 105
Facilities and Incentives of Indonesian Income Tax
Abbreviation Definition
106
Facilities and Incentives of Indonesian Income Tax
COMPILING TEAM
“FACILITIES AND INCENTIVES OF INDONESIAN INCOME TAX”
Director
A. FUAD RAHMANY
JOHN L. HUTAGAOL
A. SJARIFUDDIN ALSAH
Advisor
RADEN SETYADI ARIS HANDONO
YUNIRWANSYAH
Coordinator:
FERY CORLY
KUNTO LAKSITO
IMAM ISWAHYUDI
Technical Team
ADRIAN MUNANDAR
ARIEF SANTOSO
BAYU WIDI CAHYANTO
DENNY LUQMAN ALHAMZAH
ENY SETYOWATI
HENDRA MEDIANTO
MALATIKA SEPTIASARI
MAYDA NURBAETI
OKFEL DJERMOR
OKI OEPOYO SANTOSO
PETRUS HARJONO
RENI ILMIYAH
RIENAL YAFFID
RIO FERNANDO
RIVA RIFIANTI
ROBERT
RONDANG FRISCA LUNARIS
RUDI HENDRIAWAN
SAMUDERA PUTRA
SIMON P. H. HUTABARAT
SONY MURAYA
SYARIF IBRAHIM BUSONO ADI
WAHYUDIANTO
YUDIT SUPRIADI
` 107