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Berita Hari Ini Corporate Income Tax

  • Indonesia Investments' Research Report Released: October 2019 Edition

    Indonesia Investments' Research Report Released: October 2019 Edition

    On Friday (08/11) Indonesia Investments released the October 2019 edition of its monthly research report. The report aims to inform the reader of the key political, economic and social developments that occurred in Indonesia in the month of October 2019 and also touches upon key international developments that impacted on the Indonesian economy.

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  • OECD Released Corporate Tax Statistics Report, Lets Zoom in on Indonesia

    OECD Released Corporate Tax Statistics Report, Lets Zoom in on Indonesia

    Last week, the Organisation for Economic Co-operation and Development (OECD) released its Corporate Tax Statistics report. Several interesting conclusions were made in the report. Firstly, (corporate) taxes that are paid by legal entities (specifically companies) remain a key source of government revenues, particularly in developing nations. Secondly, over the past two decades there is a clear worldwide trend visible, namely: falling corporate tax rates.

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  • Interview with SSEK Indonesian Legal Consultants: Some Insights on Indonesia’s Tax System

    Interview with SSEK Indonesian Legal Consultants: Insights on Indonesia’s Tax System

    Tax is not everybody’s favourite topic of conversation. Nonetheless, it is a crucial subject both for the legal entity and the individual as various taxes need to be filed to authorities. Trying to escape from paying (higher) taxes is a risky affair and can lead to serious sanctions. Similarly, innocent mistakes can also cause problems with tax officials and therefore is it advised to invest some time in understanding the tax system. This advice particularly applies to those who move to different jurisdictions – to work and/or live - as tax regulations may not be the same as the regulations in their home country.

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  • Tax Reforms & Incentives: Adjusting Tax Rates to Strengthen the Indonesian Economy

    Tax Reforms & Incentives: Adjusting Tax Rates to Strengthen the Indonesian Economy

    While reforms related to Indonesia’s corporate income tax rates remain in the planning stage, there is a new important regulation that will come into effect per 1 April 2019. Through Finance Ministry Regulation No. 210/PMK.010/2018 on the Taxation of Trade Transactions through Electronic System or E-commerce, which was signed on 31 December 2018, Indonesia will require e-commerce merchants (sellers) to share data with tax authorities and pay VAT and income taxes.

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  • Corporate Income Tax Reduction for Certain Pioneering Industries

    Corporate Income Tax Reduction for Certain Pioneering Industries

    Recently, the Ministry of Finance issued Regulation number 35/PMK.010/2018 (Regulation 35/2018) on Provision of Corporate Income Tax Reduction Facility. This new regulation supersedes and revokes the Ministry of Finance Regulation number 103/PMK.010/2016. In this column we discuss the tax incentives provided to certain pioneering industries and the criteria to obtain such incentives.

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