ArticleNew luxury tax tariffs on sales of motor vehiclesThe amendments affect luxury goods sales tax (Pajak Penjualan Barang Mewah) for vehicles with certain specifications.IndonesiaTaxMakarim & Taira S.
ArticleDebt To Equity Ratio Recording For The Purpose Income Tax Calculation (169/PMK.010/2015)On September 9, 2015, Minister of Finance issued Regulation NO. 169/ PMK.010/2015 regarding DEBT TO EQUITY RATIO for the purpose of income tax calculation. IndonesiaTaxBudidjaja International Lawyers
ArticleFinal income tax for taxpayers with certain gross incomeRegulation No. 46 of 2013 regarding Income Tax for Taxpayers with Certain Gross Income came into force on 1 July 2013.IndonesiaTaxMakarim & Taira S.
ArticleIndonesia To Offer "Super" Tax AllowanceThe President of the Republic of Indonesia recently issued a regulation on tax deduction, aimed at boosting investment in the industrial sector, as well as the participation of businesses, in improving Indonesia's human resources. IndonesiaFinance and BankingHogan Lovells
ArticleBILLawfact – Amendments To Tax Regime: New Income Tax And VAT RegulationsThe Draft Law on the Harmonization of Tax Regulations ("RUU HPP") has been ratified into law by the House of Representatives.IndonesiaTaxBudidjaja International Lawyers
ArticleSingapore And Indonesia Get Serious About Tax Co-OperationThe Inland Revenue Authority of Singapore (IRAS) is actively granting assistance to Indonesia's Directorate General of Taxation in support of Indonesian tax audits. IndonesiaTaxOentoeng Suria & Partners
Article"Thin Capitalization" Becomes Tax Unfriendly - New RegulationsThe maximum DER under MOF Regulation 169/2015 will apply for calculating corporate income tax as of the 2016 tax year.IndonesiaTaxMakarim & Taira S.
ArticleNPWP Registration for Managers, Commissioners and Shareholders of Corporate TaxpayersIndonesiaTaxPrijohandojo, Boentoro & Co.
ArticleAdministrative And Tax Requirements Of Contracts Under Indonesian LawAs part of the "do you know" series from the Asian Business Law Institute (ABLI), SSEK partner Fransiscus Rodyanto and SSEK associate Putri Miqaila Ameena look at the Administrative...IndonesiaTaxSSEK Law Firm
ArticleYacht Imports & Transfers – 75% Luxury Tax ExemptionIslands, reefs, diverse marine life, picturesque landscapes, all seen from a yacht! Très romantique! Indonesia gets it and they want more marine tourism – through yachting!IndonesiaTaxAdnan Kelana Haryanto & Hermanto
ArticleDoing Business In Indonesia 2021 - General Legal Guide For Doing Business In Omnibus Law EraIndonesia is the world's fourth most populous country in the world with 270 million population. It is the world's 10th largest economy in terms of purchasing power parity, and a member of the G20 with a vast natural resource.IndonesiaInsolvency/Bankruptcy/Re-StructuringNusantara Legal Partnership
ArticleSSEK And AmCham Discuss Impact Of Indonesia's Omnibus Law On Halal And Tax LawSSEK Legal Consultants, in collaboration with American Chamber of Commerce (AmCham) Indonesia, recently held a webinar on the Omnibus Law on Job Creation, specifically on the Halal Law and taxationIndonesiaTaxSSEK Law Firm
ArticleSunset Policy 2015Below are the summaries of the abovementioned regulations:IndonesiaTaxBudidjaja International Lawyers
ArticleNew Minister Of Land Affairs' Rules Extends Land Rights' ValidityApproximately two weeks after issuing a circular letter on limiting physical services, the Ministry of Land Affairs (Kementerian ATR-BPN) issues a decreeIndonesiaReal Estate and ConstructionAssegaf Hamzah & Partners
ArticleImpact Of New Indonesian Tax Regulations: UpdateWe have had overwhelming response to our alert on the new Indonesian tax regulations last week available here. SPV issuers will be required to certify that they meet all the criteria in the Certificate of Domicile to be submitted to the Indonesian tax authorities.IndonesiaTaxO'Melveny & Myers LLP
Article印尼营商指南 2021:《综合创造就业法》下之一般营商法律指南印尼是全球人口第四大国家,共有2.7亿人口,亦是全球购买力第十大的经济体,并以丰富的天然资源成为G-20国家之一。印尼的国内经济正在增长ʌIndonesiaInsolvency/Bankruptcy/Re-StructuringNusantara Legal Partnership
ArticleThe Harmonized Tax Law Amends Provisions On ExciseThe newly enacted Law No. 7 of 2021 dated October 29, 2021, on the Harmonization of Tax Regulations amends several existing regulations on the Taxation Law and introduces several new regulations.IndonesiaTaxAKSET Law
ArticleUse Of National Residence Numbers And Taxpayer Identification Numbers In Public ServiceThe addition and inclusion of NIKs and/or NPWPs is intended as the identity marker for every given public service in Indonesia upon a proposed public service application or for every recipient of public service whose status is still active in Indonesia.IndonesiaTaxAKSET Law
ArticleLegal Alert March 2020SSEK Legal Alert is a monthly survey designed to keep our clients up to date with the latest legal developments in Indonesia.IndonesiaStrategySSEK Law Firm
ArticleIndonesia's Legal Landscape In 2020: Prioritised Legislations And Omnibus LawOn 16 January 2020, the Legislation Body of the House of Representatives, the Law Drafting Committee of the Senate and the Minister of Law and Human Rights reached an agreement on Indonesia'sIndonesiaGovernment, Public SectorAssegaf Hamzah & Partners