Category Archives: Indonesian Taxation Summaries

Withholding Tax Applicable to Non-Resident Taxpayer

The withholding tax applicable to non resident taxpayer is governed in Article 26 of Law Number 36 Year 2008. Therefore such withholding tax is recognized as “Income Tax Article 26  Read the rest of this entry

Indonesian Tax Agreements for Avoidance of Double Taxation

Indonesia had concluded Convention (Agreement) for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Read the rest of this entry

Indonesian Individual Income Tax

Legal base for imposing individual income tax is Act Number 7 Year 1983 concerning Income Tax as several times amended lastly by Act Number 36 Year Read the rest of this entry

Indonesian Value Added Tax

Legal base for imposing Value Added Tax is Act Number 8 Year 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods Read the rest of this entry

Indonesian Corporate Income Tax

Legal base base for imposing corporate income tax is Law Number 7 Year 1983 as several times amended lastly by Law Number 36 Year 2008 Read the rest of this entry

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