Buku Fasilitas Dan Insentif Pajak-Subdit PPH Badan#ENGLISH HIJAU PDF
Buku Fasilitas Dan Insentif Pajak-Subdit PPH Badan#ENGLISH HIJAU PDF
Buku Fasilitas Dan Insentif Pajak-Subdit PPH Badan#ENGLISH HIJAU PDF
A. Fuad Rahmany
NIP 195411111981121001
ii
iii
Jakarta, February
2012
Director of Tax Regulations II
A. Sjarifuddin Alsah
NIP 060044664
iv
TABLE OF CONTENTS
NO
TITLE
PAGE
iii
Table Of Contents
A.
A-1
Tax Holiday
A-2
A-3
A-4
A-5
11
A-6
13
A-7
16
A-8
18
A-9
20
A-10
22
A-11
24
A-12
26
A-13
28
A-14
30
A-15
32
A-16
34
A-17
37
A-18
39
A-19
41
A-20
43
A-21
45
A-22
47
A-23
50
A-24
A-25
55
A-26
57
A-27
59
B.
vi
52
B-1
61
B-2
63
C.
C-1
65
C-2
67
C-3
69
C-4
71
D.
D-1
E.
73
E-1
78
E-2
80
E-3
82
E-4
84
vii
Eligible Taxpayer
Corporate taxpayer that is newly established or established in
Indonesia in a period of no more than 12 (twelve) months
before the August 15th 2011, with below prerequisites:
a. The taxpayer conducts business that is included in the
scope of pioneer industries, i.e. : basic metal industries, oil
refinery and/or oil and gas sourced basic organic
chemical, machinery, renewable resources industries,
and/or communication equipment;
b. The taxpayer has minimum investment of 1 trillion IDR;
c. The taxpayer deposits a fund at minimum 10% of the
amount of investment plan in Indonesian Banks.
In consideration of national industry competitiveness and
strategic value of a certain industry, the Minister of
Finance (MOF) may provide the facility for other than
aforementioned pioneer industries;
Tax Facility
-
Procedure
-
Taxpayers Obligation
-
Facility Utilization
-
be
an
Reference
Eligible Taxpayer
-
of GR No 52 of 2011.
-
Tax Facility
b.
c.
d.
e.
Procedure
-
or
additional
Utilization
The facility may be utilized after the taxpayer realizing 80% of
the investment plan. This provision is not applied to the
taxpayers who are already granted with the facility based on
the GR No. 1 of 2007 and GR No. 62 of 2008.
Reference
-
Eligible Taxpayer
Taxpayer whose business located in Special Economic Zone
Tax Facility
-
Reference
Law No. 39 of 2009
Eligible Taxpayer
Resident corporate taxpayer in form
company, provided that:
of
public listed
Tax Facility
Corporate Income tax rate reduction 5% lower than the
highest rate of resident corporate income tax rate as
stipulated in Article 17 Paragraph (1) letter b of Income Tax
Law.
Procedure
This facility is utilized by self assessment when submitting annual
corporate income tax return, and enclosing:
a. Notification letter obtained from the Stock Administrative
Bureau (Biro Administrasi Efek) (form X.H.1-6), as stipulated in
the Capital Market and Financial Institution Supervisory
Agency (Bapepam-LK) Regulation No X.H.1, for each
related taxable years;
b. The notification letter should disclose taxpayers name, TIN,
fiscal year, also a declaration that aforementioned
requirements have been fulfilled in a period of at least 6
months within one fiscal year.
Reference
-
10
Eligible Taxpayer
- Resident corporate taxpayer with gross income up to 50
billion IDR per year.
- Gross income in this context means income received or
accrued from business activity before deducted with
expenses to earn, to collect, and to secure income that is
generated from Indonesia or outside Indonesia, including:
a. Income imposed by final income tax;
b. Income imposed by non-final income tax;
c. Income exempted from tax object.
Tax Facility
Rate reduction 50% of Resident Corporate Income Tax rate
imposed on taxable income from the part of the gross
revenue of 4.8 billion IDR.
11
Procedure
This facility is utilized by self-assessment when the eligible
taxpayer is submitting annual Corporate Income Tax return.
Therefore, the eligible taxpayer is not necessary to submit
application for this facility.
Reference
-
12
Eligible Taxpayer
Taxpayer who conducts activities on renewable energy
resources utilization
13
Tax Facility
-
14
Procedure
-
or
additional
Utilization
-
Reference
MoF Regulation No. 21/PMK.011/2010
15
Eligible Taxpayer
- Taxpayer who transfers assets during business merger or
spin-off.
- The merger in this context means:
a. a merger of two or more corporate taxpayers with the
requirement that the surviving company is the company
that has no loss or lesser loss than other companies;
b. a merger of two or more corporate taxpayers by
establishing a new corporate taxpayer.
- The spin-off in this context means spin-off by:
a. Non-public-listed taxpayer that will conduct Initial Public
Offering; or
b. Public listed taxpayer provided that all companies
established from the spin-off also conduct Initial Public
Offering.
16
Tax Facility
Taxpayer exercising such business merger or spin-off is
allowed to use book value basis during transferring the
assets
Procedure
-
Reference
-
17
Eligible Taxpayer
Indonesian citizen who receives scholarship provided that:
- the scholarship is for formal and/or non-formal education in
domestic or abroad;
- the recipient is not related to the owner, shareholder,
director, or management board of the scholarship provider;
- the scholarship components in this context comprise of
tuition fee, examination fee, research allowance, book
allowance and/or living cost.
Tax Facility
Scholarship is exempted from taxable object.
18
Procedure
This facility is utilized by self-assessment. Therefore it is not
necessary to submit application for this facility.
Reference
- Article 4 Paragraph (3) Letter l of Income Tax Law
- MoF Regulation No. 246/PMK.03/2008 a.l.a.w
MoF Regulation No. 154/PMK.03/2009
19
Eligible Taxpayer
Taxpayer receiving aid/compensation paid by:
- Social Security Workers (JAMSOSTEK);
- Civil Servants Pension Fund (TASPEN);
- Social Insurances of the Armed Forces of the Republic of
Indonesia (ASABRI);
- Health Insurance (PT. ASKES); and/or
- Other social security agencies not mentioned above.
20
Tax Facility
Aid/compensation given to taxpayers and/or society who
are:
a. living under poverty line according to data and criteria
supplied by National Statistic Agency (BPS);
b. experiencing life threatening natural disaster;
c. having unpredictable and dangerous or life threatening
accident
is exempted from taxable object.
Procedure
This facility is utilized by self-assessment. Therefore, it is not
necessary to submit an application.
Reference
-
21
Eligible Taxpayer
Non-profit organization in education and/or R&D registered
at the authorized institutions that reinvest its surplus in form of
infrastructure, as follows:
a. buildings and education, R&D infrastructures, including
land acquisition;
b. office, laboratory, and library infrastructure;
c. student dormitory, official residence for teacher, lecturer
or staff and the sport facilities that are located in the
complex of formal education institution.
The surplus in this context shall mean all taxable objects
other than income already separately taxed (final or
deemed profit), subtracted by operational and daily
expenses incurred by non-profit organization.
22
Tax Facility
Reinvested surplus in form of infrastructures is exempted from
taxable object for 4 years since the surplus is accrued.
Procedure
-
Reference
-
23
Eligible Taxpayer
Pension fund incorporated under MOF approval.
Tax Facility
Exemption from taxable object of certain income received
or accrued by pension fund, as follows:
24
a.
b.
c.
Procedure
- To be exempted from income tax withholding on deposit,
savings, and Bank Indonesia Certificate, taxpayer should
submit an application for Certificate of Exemption (SKB),
with following provisions:
a. First time SKB application shall be submitted at the latest
14 business days before the SKB period is effective;
b. Reapplication of SKB soon to be expired shall be
submitted at the latest 14 business days before the expiry
date;
c. Head of Tax Service Office shall respond the application
at the latest 7 business days after receiving the
application. Otherwise, the application is granted and
Head of Tax Service Office has to issue SKB in the next 3
business days;
d. Pension Fund granted with SKB is obliged to report its
investment every semester on the 30th next month.
- Effective period of SKB starts from March 1st to August 31st
and from September 1st to February 28st.
Reference
- Article 4 Paragraph (3) Letter h of Income Tax Law
- MoF Regulation No. 234/PMK.03/2009
- DGT Regulation No. PER-160/PJ/2005 a.l.a.w
DGT Regulation No. PER-39/PJ/2010
25
Eligible Taxpayer
Loan of small debtors is business debt in the amount less
than 350.000.000 IDR (three hundred and fifty million
rupiah), including:
a. Loan for low income family (Kredit Usaha Keluarga
Prasejahtera, Kukesra);
b. Farmer Business Loan (Kredit Usaha Tani, KUT);
c. Loan for very small housing;
d. Loan for debtors of small enterprise;
e. Other small loans according to the Bank Indonesia
credit policy related to support the small enterprise and
cooperative.
26
Tax Facility
Gain derived from indebtedness discharge of small debtor is
exempted from taxable object.
Procedure
This facility is utilized by self-assessment. Therefore it is not
necessary to submit an application.
Reference
- Article 4 Paragraph (1) of Income Tax Law
- Government Regulation No. 130 of 2000
27
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.
28
Tax Facility
Aid, charity, and grant received are exempted from
taxable object.
Procedure
This facility is utilized by self-assessment. Therefore it is not
necessary to submit an application.
Reference
- Article 4 Paragraph (1) Letter d Number 4 of Income Tax
Law
- Article 4 Paragraph (3) Letter a Number 2 of Income Tax
Law
- Article 8 of Government Regulation No. 94 of 2010
- MoF Regulation No. 245/PMK.03/2008
-
29
Eligible Taxpayer
- Bank and other business, which conduct business as a
creditor, financial lease company, consumer finance
company and factoring company;
- Insurance company and Social Security Agency;
- Deposit Guarantor Institutions (LPS);
- Mining company;
- Forestry business company; and
- Industrial waste processing business company.
30
Tax Facility
Formation or accumulations of reserves that can be charged
as tax deductible are:
a. reserve for bad debt of a bank and other business which
conduct business as a creditor, financial lease company,
consumer finance company, and factoring company;
b. reserves in an insurance business including reserve for social
aid made by Social Security Agency;
c. guarantee reserve for Deposit Guarantor Institutions.
d. reserves for cost of reclamation in general mining,
e. reserve for cost of reforestation in forestry business;
f. reserve for closing and maintaining industrial waste site
conducted by industrial waste processing business.
Procedur
This facility is utilized by self-assessment. Therefore it is not
necessary to submit an application.
Reference
- Article 9 Paragraph (1) Letter c of Income Tax Law
- MoF Regulation No. 81/PMK.03/2009
- DGT Circulation Letter No. SE-97/PJ/2011
-
31
Eligible Taxpayer
Taxpayer who deducts expenditures on cellular phone and
companys vehicles.
Tax Facility
-
32
through
b.
Tax Facility
- Expenditures on company vehicles include:
a. bus, minibus/similar type used for employees shuttle:
acquisition and overhaul cost may be deducted
entirely through depreciation of fixed assests of Group
II;
maintenance and repairing cost may be deducted
entirely in the related fiscal year.
b. sedan/similar type for certain employee:
acquisition and overhaul cost may be deducted 50%
through depreciation of fixed assests of Group II;
maintenance and repairing cost may be deducted
50% in the related fiscal year.
Procedure
This facility is utilized by self-assessment. Therefore it is not
necessary to submit an application
References
- MoF Regulation No. 96/PMK.03/2009
- DGT Decree No. KEP-220/PJ./2002
- DGT Circulation Letter No. SE-09/PJ.42/2002
33
Eligible Taxpayer
Taxpayers who give charity related to the disasters
aforementioned, which consist:
- Corporate taxpayers, not including corporate taxpayers
which are imposed by final tax; and
- Individual taxpayers, not including individual taxpayers
which are imposed by final tax or using deemed profit.
34
Tax Facility
Charity for the natural disaster in Aceh Province and North
Sumatera given by taxpayer is tax deductible and the
income tax accrued from the charity shall be borne by the
Government.
Procedure
-
35
Reference
36
Eligible Taxpayer
- Taxpayers who give charity related to the disasters
aforementioned:
a.
b.
37
Tax Facility
-
References
Government Regulation No. 32 of 2007
*Note:
This
regulation
until 1 May 2009.
38
was
valid
from
January
2005
Eligible Taxpayer
All taxpayers who make aid for:
- earthquake relief in DIY and some part of Central Java on
May 27 2006 and
- earthquake and tsunami relief in south cost of Java Island
on July 17 2006.
39
Tax Facilities
Aid made by taxpayers for relief of aforementioned
disasters is allowed as tax deductible expense.
Procedur
This facility is utilized by self-assessment; therefore, it is not
necessary to submit an application
Reference
MoF Regulation No. 93/PMK.03/2006
40
Eligible Taxpayer
Taxpayer who contributes:
a. charity for national disaster relief;
b. charity for R&D in Indonesia;
c. charity for educational facility;
d. charity for sports development; and
e. expenditure for social infrastructure development,
provided that:
a. The Taxpayer generated profit based on previous fiscal
year taxpayers annual income tax;
b. The charity/expenditure does not cause loss of the fiscal
year in which charity/expenditure contribution is
conducted.
41
Tax Facility
Following charities/expenditures are tax deductible:
a. Charity for national disaster relief, to the
management agency or authorized institutions;
disaster
Procedure
Taxpayer should enclose receipt of charity/expenditure as
stipulated in MOF Regulation No. 76/PMK.03/2011 when
submitting annual tax return.
References
- Government Regulation No. 93 of 2010
- MoF Regulation No. 76/PMK.03/2011
42
Eligible Taxpayer
Taxpayer who writes-off bad debt provided that the write-off
meets following requirements:
a. The bad debt has been reported as expense in
commercial income statement;
b. list of the bad debts is submitted to DGT; and
c. One or some of the conditions below are performed:
-
43
Tax Facility
Bad debt write-off is tax deductible expense provided that the
write-off meets the requirements.
Procedure
When submitting annual income tax return, the taxpayer shall
enclose:
-
copy of the proof of bad debt take over by the state court
or institution authorized for governments receivable; or
Reference
- Article 6 Paragraph (1) Letter h of Income Tax Law
- MoF Regulation No. 105/PMK.03/2009 a.l.a.w
MoF Regulation No. 57/PMK.03/2010
-
44
45
Tax Facility
Income Tax from income received or accrued by
aforementioned contractors, consultants, and suppliers shall
be borne by the Government.
Procedures
This facility is utilized by self-assessment when submitting
annual income tax returns. Therefore, it is not necessary to
submit an application
References
- Government Regulation No. 42 of 1995 a.la.w
Government Regulation No. 25 of 2001
- MoF Decree No. 239/KMK.01/1996 a.l.a.w
MoF Decree No. 486/KMK.04/2000
- DGT Decree No. PER-526/PJ./2000
- DGT Circulation Letter No. SE-05/PJ.42/2001
46
Eligible Taxpayer
- International organization, provided that:
a. Indonesia is the member of the organization; and
b. It does not conduct business or other activities to earn
income from Indonesia other than lending to the
Government with funds derived from dues of members.
- International organization in the form of technical and/or
cultural cooperation, provided that:
a. The technical cooperation is beneficent to Indonesian
Government;
b. The International organization does not conduct other
business or other activities to earn income from
Indonesia.
47
Tax Facility
International
orgnizations
that
meet
requirements
aforementioned are not subject of income tax.
Procedure
To be enacted as international organization excluded as
subject of income tax, the international organization shall
receive recommendation from State Secretary of The
Republic of Indonesia and fulfill the registration procedures
of international organization in Indonesia as stipulated in
current and valid provisions (e.g.: Law No 37 Year 1999
concerning Foreign Relations)
48
Reference
- Article 3 Paragraph (1) Letter c Income Tax Law
- Law No 37 Year 1999
- MoF Regulation No. 215/PMK.03/2008 a.l.a.w
MoF Regulation No. 142/PMK.03/2010
-
49
Eligible Taxpayer
Taxpayer who provides certain benefits-in-kinds for the
employees.
Tax Facility
Providing certain benefits-in-kinds as follows:
a. Food and/or beverages for employees
b. Infrastructures related to work implementation, which
are not yet avaiable in certain areas
c. necessities or equipment for the implementation of
work as means for safety work
may be deducted from the gross income of the
employers and is not taxable object for the employees
50
Procedure
-
Reference
- Article 9 Paragraph (1) Letter e of Income Tax Law
- MOF Regulation No. 83/PMK.03/2009
- DGT Regulation No. PER-51/PJ./2009
51
Eligible Taxpayer
Domestic corporate taxpayers or PEs, not included
taxpayers which are granted the license to perform
bookkeeping in English and U.S. Dollars, who have fullfilled
all of their tax obligations up to last tax period prior the tax
revaluation period.
Tax Facility
Gain from Fixed Asset Revaluation above fiscal book value is
subject to 10% Final Income Tax which can be paid by
installments not more than 12-month period.
52
Procedure
- To perform Fixed Asset Revaluation, Taxpayer has to apply
to DGT through the Head of Regional Office by filling out
form and attaching:
a. Photocopy of legalized business license for appraisal
Revaluation.
- Provisions for Fixed Asset Revaluation for tax purposes are as
follows:
a. Revaluation is performed to all tangible assets including
land or other than land;
b. Revaluation cannot be re-performed before the end of 5
years starting the last revaluation;
c. Revaluation is based on market value or fair value of
fixed assets with valuation (appraisal) by appraisal
service or expert appraiser who obtained license from
government;
d. Revaluation is performed at the latest 1 year after
appraisal.
53
Procedure (contd):
- To be approved for instalment of 10% final income tax on
gains from Fixed Asset Revaluation, taxpayer must submit
request for instalment and the request for Fixed Asset
Revaluation to the Head of Regional Office of DGT.
- Application for instalment is submitted using the form
provided in the DGT Regulation and by attaching cash flow
projection, which shows financial condition that causes
taxpayer is unable to pay 10% final income tax at once.
Reference
- Article 19 of Income Tax Law
- MOF Regulation No. 79/PMK.03/2008
- DGT Regulation No. PER-12/PJ./2009
- SE-56/PJ./2009
54
Eligible Taxpayer
Banks
Tax Facility
- Interest income from non-performing loans is recognized at
the time the interest income is received by the bank (cash
basis).
- If bank recorded interest income from non-performing loan
as a reduction of principal, the time to recognize interest
income is postponed until interest income is received after
repayment of loan principal.
55
Procedure
This facility is operated in a self-assessment system at the
submission of corporate income tax return and attaching
a list of debtors who has credits classified as substandard,
doubtful, and default, which contains:
a. Serial number;
b. Debtors name;
c. Tax Identification Number;
d. The number of non-performing loans classified as
substandard, doubtful, and default;
e. The amount of interest accrued, which has not been
recognized as income in the financial statement.
Reference
- DGT Decree No. KEP-184/PJ./2002
- DGT Circulation Letter No. SE-08/PJ.42/2002
56
Eligible Taxpayer
- Domestic debtor taxpayers who conduct business debt
restructuring agreement with IBRA in accordance with
Government policy.
Tax Facility
Revenue recognition on gains from debt exemption can be
allocated in a period of 5 years, in the same portion every
year and starting from taxable year at the time the debt
exemption is derived.
57
Procedure
-
Reference
DGT Decree No. KEP -563/PJ./2001
58
59
Eligibility (Contd)
Certain taxpayers are stipulated in Government Regulation
No. 17 of 1999 concerning Restructuring Agency and Law
No. 10 of 1998 concerning Banking.
Tax Facility
Postponement of income recognition on transfer of:
- assets in the form of land and/or buildings owned by certain
taxpayers, conducted by IBRA until IBRA transfers the assets
to the real buyer.
- collateral in the form of land or buildings owned by certain
taxpayers, conducted by general bank until the general
bank transfer the collateral to the real buyer.
Procedures
This facility is utilized by self-assessment system. Therefore it is
not necessary to submit an application
References
- DGT Decree No. KEP-141/PJ./1999
- DGT Circulation Letter No. SE-27/PJ.42/1999
60
Eligible Taxpayer
Taxpayers with certain income tax, i.e.:
a. Individual taxpayers below personal exemption i.e.
individual taxpayers who receive or derive taxable
income in a fiscal year not exceed
personal
exemption; or
b. Individual taxpayers who do not carrying on a business
or do not perform independent services.
Tax Facility
1. Individual taxpayers below personal exemption do not
have the obligation to submit monthly tax return Article
25 and personal annual income tax return.
2. Personal taxpayers who do not carrying on a business /
do not perform independent services, are excluded
from the obligation to submit Monthly tax return Article
25.
61
Procedure
Taxpayers with certain income tax which are eligible to
these facilities do not have to make any request.
Reference
- Article 3 Paragraph (8) of Income Tax Law
- MoF Regulation No.183/PMK.03/2007
62
Eligible Taxpayer
Individual resident taxpayer
Tax facility
The amount of personal exemptions per year is as
follows:
a.
b.
c.
d.
63
Procedure
This facility is utilized by self-assessment. Therefore, it is not
necessary to submit an application.
Reference
Article 7 of Income Tax Law
64
Eligible Taxpayer
a. State Official, for:
1) salary and other allowance, which are fixed and
received monthly; or
2) other fixed remuneration
b. Civil servants, member of armed forces, and member
of National Police (POLRI), for salary and other
allowances which are fixed and received monthly;
and
c. Retirees, for pension and other allowances, which are
fixed and received monthly.
65
Tax Facility
Article 21 Income tax on fixed and regular income received
monthly which source is derived from state budget and
regional budget that is borne by government
Procedure
This facility is utilized by self-assessment. Therefore, it is not
necessary to submit an application.
Reference
- Government Regulation No. 80 of 2010
- MoF Regulation No. 262/PMK.03/2010
66
Eligible Taxpayer
Representative office of foreign countries and international
organizations as stipulated in the Minister of Finance
Regulation
Tax Facility
The exclusion to withhold Article 21/26 Income Tax on
income received or accrued by officials/employees
working in the international organizations
67
Procedure
This facility is utilized by self-assessment. Therefore, it is not
necessary to submit an application.
Referensi
- Article 21 Paragraph (2) of Income Tax Law
- MoF Decree No. 649/KMK.04/1994
- MoF Regulation No. 215/PMK.03/2008 a.la.w
MoF Regulation No. 142/PMK.03/2010
68
Eligible Taxpayer
Employee who receives or derives income in the form of
Severance Payment, Pension Cash Benefit, Annuity, or
Warranty Annuity which is paid at once
Tax facility
Final Article 21 Income Tax rate on income in the form of
Severance Payment is determined as follows:
- 0% for gross income up to 50 millions IDR;
- 5% for gross income more than 50 millions IDR up to 100
millions IDR;
- 15% for gross income above 100 millions IDR up to 500
millions IDR;
- 25% for gross income more than 500 millions IDR.
69
Procedure
This facility is utilized by self-assessment; therefore it is not
necessary to submit an application.
Reference
- Government Regulation No. 68 of 2009
- MoF Regulation No. 16/PMK.03/2010
70
Eligible Taxpayer
Daily employees, weekly employees, and other temporary
employees who receive income up to 150 thousand IDR a
day.
Tax Facility
Income received or derived by daily employee, weekly
employee, and other temporary employee up to 150
thousand IDR a day is not imposed by withholding Article
21 Income Tax
However, this condition is not applicable if the gross
income mentioned exceeds 1.32 million IDR a month or if it
is paid monthly
71
Procedure
This facility is utilized by self-assessment. Therefore it is not
necessary to submit an application.
Reference
- MoF Regulation No. 254/PMK.03/2008
72
Eligible Taxpayer
Taxpayers who conduct certain activities exempted from
the collection of Income Tax of Article 22
Tax Facility
Except for collection of Income Tax Article 22:
a. Imported goods and/or delivery of goods exempted
from Income Tax based on the provisions in the statutory
regulation;
b. Imported goods exempted from collection of Import
Duty and/or Value Added Tax:
- goods belonging to foreign country's representative
and its officials assigned on duty in Indonesia based
on mutual principle
73
Tax Facility
- goods for the need of international agency and its
officials assigned on duty in Indonesia and not
holding Indonesian passport
- goods in the form of gift parcel for general need for
religious matter, charity, social, culture or for control
of disaster;
- goods for the need of museum, zoo, natural
conservation and other places of the same kind that
are open to public;
- goods for the purpose of research and development
of science;
- goods for special need of the blinds and other
incapables;
- case or other packages containing corpse or urn for
corpse ash;
- removal goods;
- goods belonging to passengers, transporting facility
crew, border crosser, and shipment up to a certain
limit based on the provisions in the statutory
regulation;
- goods imported by the Central Government or
Regional Government for the purpose of public
interest;
- weapons, ammunition, and military equipment,
including spare parts allocated for States defense
and security;
- goods and material used to produce goods for
defense and security of the country;
74
Tax Facility
- Polio vaccine in the context of implementing Week of
National Immunization program (PIN);
- public text books; holy books and religious text books;
- ship, river transporting boat, lake transporting boat, ferry,
piloting boat, towing boat, fishing boat, tug boat, and
spare parts and navigation safety equipment or human
safety equipment imported and used by National
Commercial Navigation Company or national fishing
company;
- aircraft and spare parts and flight safety equipment or
human safety equipment, equipment for repair or
maintenance imported and used by National
Commercial Air Transporting Company;
- railway and spare parts and equipment for repair or
maintenance and infrastructure imported and used by
PT Kereta Api Indonesia;
- equipment used to provide data on borders and air
photo of the territory of the State by the Indonesian
National Army; and/or
- goods for Natural Oil and Gas upstream activities
imported by Cooperation Contract Contractors.
75
Tax Facility
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 (KPA),
treasurer for expenditure for payment made using
mechanism on stock money (UP); Budget User Authority
(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 (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 (BOS).
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Procedure
This facilitiy can be utilized:
without using Certificates of Exemption (COE), for:
a. import that is not Liable of Customs and Value Added
Tax; and
b. Temporary importation,
Which the provision is carried out at Directorate General
of Customs and Excise and the procedure is regulated
by Directorate General of Customs and Excise and or
Directorate General of Taxes
using COE, for:
a. import that is not liable of income Tax; and
b. import of gold bullion.
Reference
- 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
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Eligible Taxpayer
- An individual who is resident taxpayer, whose income for
one fiscal year including interest and discount does not
exceed his/her personal exemption.
- a pension fund which its establishment is approved by the
Minister of Finance
Tax Facility
Exemption from withholding tax for certain income
derived from interest of deposit/savings, and the discount
of central banks certificate.
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Procedure
The exemption from withholding tax for certain income
can be utilized without request, for:
- interest of deposit/savings, and the discount of central
banks certificate provided that the amount of
deposit/savings, and the of central banks certificate
are less than 7,5million IDR
- the interest and discount, which are received or
accrued by banks incorporated in Indonesia or branch
of foreign bank in Indonesia ;
- the interest from savings in banks, which are appointed
by the Government in context of purchasing simple
and very simple houses, lots to build simple and very
simple houses, or simple flats.
The exemption from withholding tax for interest of
deposit/savings, and the discount of central banks
certificate received by a pension fund, can be utilized
using a certificate of exemption (SKB). The SKB can be
obtained by submitting a request to the tax office in
which the pension fund is registered.
Reference
- Government Regulation No. 131 of 2000
- MoF Decree No. 51/KMK.04/2001
- DGT Regulation No. PER-160/PJ/2005 a.l.a.w
DGT Regulation No. PER-39/PJ/2010
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Eligible Taxpayer
Permanent Establishments that conduct re-investment in
Indonesia, in the form of:
a. equity participation in new companies in Indonesia as
a founder;
b. equity participation in new companies in Indonesia as
a shareholder;
c. fixed asset acquisition/purchasing; or
d. investment on intangible asset,
The re-investment shall be conducted no later than the
end of the next tax year, after obtaining income.
Tax Facility
Exemption from Article 26 Paragraph (4) of Income Tax Law,
80
Procedure
Submit a written notice regarding:
a. The form of re-investment. The writing notice is attached
to Income Tax Return of the fiscal year in which income is
received.
b. The realization of investment and/or the time of
commercial production started. The writing notice is
attached to Income Tax Return of the next fiscal year
after income is received.
Note:
This notice shall
consecutively.
be
submitted
at
least
for
year
Reference
- Article 26 Paragraph (4) of Income Tax Law
- MoF Regulation No. 14/PMK.03/2011
- DGT Regulation No. PER-16/PJ/2011
81
Eligible Taxpayer
All Taxpayers, provided that:
a. They are able to provide evidence that there would
be no income tax accrued in the end of tax year,
because of: experiencing fiscal loss; fiscal loss carry
forward that can be accounted; tax that had been
paid and would have been paid are bigger than
income tax accrued in the end of tax period; or
b. Their income is solely levied by final tax.
c. They have already submitted tax return of last fiscal
year (except for new 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.
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Tax Facility
Exemption from Withholding Tax by Third Party.
Procedure
- Taxpayers must submit a written application to Tax
Office in which they are administered.
- The application shall be submitted for each of
withholding tax exemption of Article 21, Article 22,
Article 22 import, and/or Article 23 of Income Tax
Law, by using prearranged form.
- The application must be attached with predicted
accrued income tax for the year (except for
taxpayers whose income is solely levied by final tax).
- If the application is approved, Tax Office shall issue
an certificate of exemption (SKB).
Reference
- Government Regulation No. 94 of 2010
- DGT Regulation No. PER-1/PJ/2011
83
Eligible Taxpayer
a. Pension fund, which its establishment is approved by the
Minister of Finance (as governed by Article 4 Paragraph
3 letter h of Income Tax Law) ; and
b. Bank that is established in Indonesia or branch of a
foreign bank in Indonesia.
Tax Facility
84
Procedure
This facility is utilized by self-assessment. Therefore, it is not
necessary to submit an application.
Reference
- Article 4 Paragraph (2) Letter a and
Article 17 Paragraph (7) of Income Tax Law
- Government Regulation No. 16 of 2009
- MoF Regulation No. 234/PMK.03/2009
- MoF Regulation No. 85/PMK.03/2011 a.l.a.w
MoF Regulation No. 07/PMK.03/2012
85
COMPILING TEAM
FACILITIES AND INCENTIVES OF INDONESIAN INCOME TAX
Director:
A. FUAD RAHMANY
A. SJARIFUDDIN ALSAH
YUNIRWANSYAH
Coordinator:
FERY CORLY
KUNTO LAKSITO
IMAM ISWAHYUDI
Compiling Team:
ADRIAN MUNANDAR
ARIEF SANTOSO
ENY SETYOWATI
HENDRA MEDIANTO
MALATIKA SEPTIASARI
MAYDA NURBAETI
OKFEL DJERMOR
OKI OEPOYO SANTOSO
RENI ILMIYAH
RIENAL YAFFID
RIO FERNANDO
RIVA RIFIANTI
ROBERT
RONDANG FRISCA LUNARIS
RUDI HENDRIAWAN
SAMUDERA PUTRA
SIMON P. H. HUTABARAT
SYARIF IBRAHIM BUSONO ADI
WAHYUDIANTO
Editor:
SUBDIT PERATURAN PPH BADAN
86