The newest Double Taxation Agreement (DTA) concluded by Indonesia

The newest Double Taxation Agreement (DTA) concluded by Indonesia with other countries is the DTA with the Republic of Croatia. The DTA was signed on February 15, 2012 in Jakarta and ratified by Presidential Decree No. 19 of 2012 dated February 24, 2012.

In accordance with the provisions of Article 27 paragraph (2) of the DTA, the provisions of the DTA shall be effective:

  • with respect to income withheld at source country on income received or earned, on or after January 1, 2013, and
  • with respect to other income, since the fiscal year beginning on or after January 1, 2013.

Under the provisions of the DTA, the applicable tax rates on dividends, interest, royalties or branch profit of a permanent establishment in the State where the dividends, interest, royalties or the branch profit of the permanent establishment is originated are as follows:

  1.  for dividends received or earned by the beneficial owner is 10% of the gross amount of the dividends;
  2.  for interest received or earned by the beneficial owner is 10% of the gross amount of interest;
  3.  for royalties received or earned by the beneficial owner is 10% of the gross amount of the royalties;
  4.  for branch profit is 10% of the branch profit of the permanent establishment.

About Jaja Zakaria

Nama saya Jaja Zakaria, saya tinggal di Depok, Jawa Barat, kurang lebih 40 km dari Jakarta Selatan. Saya alumni Fakultas Hukum Universitas Gadjah Mada, Yogayakarta, dan Opleidings Instituut Financien, Den Haag, Belanda di bidang Hukum Pajak Internasional. Saya pengarang beberapa buku, e-book, dan makalah-makalah perpajakan. Pengalaman saya antara lain pernah menjadi anggota delegasi Indonesia dalam perundingan Perpajakan dengan Denmark, Mesir, Kanada, Uni Emirat Arab, Kuwait, Turki, Brunei Darussalam, Pilipina, Vietnam, Mongolia, dan Taiwan; dalam Study Group on Asian Tax Administration and Research (SGATAR) meeting; dan dalam Joint Commission Indonesia - China. Saya juga anggota International Word Tax Expert.

Posted on September 14, 2013, in English Version, Taxation Topic and tagged , , , , , . Bookmark the permalink. 16 Comments.

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