The Resource Country survey : Indonesia

Country survey : Indonesia

Country survey : Indonesia
Country survey : Indonesia
In November 2012, Baker & McKenzie hosted its annual Asia Pacific Tax Conference in Hong Kong. This article is based on a paper first presented at the conference. It discusses the key developments in Indonesia. It looks at (I) income tax incentives for foreign investment in certain business sectors and/or certain areas: (A) a reduction of net income to 30 percent of the invested amount; (B) accelerated depreciation and amortization; (C) lower withholding tax rate on dividend distribution to non-resident taxpayers; (D) extended loss compensation period to a maximum of ten years. It further looks at (II) new implementing regulation of General Tax Provisions Law: (A) deemed assessment, (B) interest compensation, (C) mutual agreement procedure, (D) advance pricing agreement procedure. Then it looks at (III) determination on tax residency in Indonesia,(IV) new transfer pricing regulation, (V) procedures of exchange of information and tax collection assistance based on tax treaty, and (VI) ratification of tax treaty with Papua New Guinea, Croatia, Zimbabwe, Hong Kong and Suriname
Citation source
In: Tax planning international review. - London. - Vol. 40 (2013),
  • Widyatmoko, W
  • Muhariastuti, R
  • Kristalia, N
Geographic coverage
Language note
Baker & McKenzie
  • tax incentive
  • foreign investment
  • depreciation
  • tax rate
  • dividend
  • losses
  • MAP
  • APA
  • transfer pricing
  • tax treaty
Country survey : Indonesia

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