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  • Article

    Debt 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.
    IndonesiaTax
    Budidjaja International Lawyers
    Budidjaja International Lawyers
  • Article

    Final income tax for taxpayers with certain gross income

    Regulation No. 46 of 2013 regarding Income Tax for Taxpayers with Certain Gross Income came into force on 1 July 2013.
    IndonesiaTax
    Makarim & Taira S.
    Makarim & Taira S.
  • Article

"Thin Capitalization" Becomes Tax Unfriendly - New Regulations

The maximum DER under MOF Regulation 169/2015 will apply for calculating corporate income tax as of the 2016 tax year.
IndonesiaTax
Makarim & Taira S.
Makarim & Taira S.
  • Article

    BILLawfact – Amendments To Tax Regime: New Income Tax And VAT Regulations

    The Draft Law on the Harmonization of Tax Regulations ("RUU HPP") has been ratified into law by the House of Representatives.
    IndonesiaTax
    Budidjaja International Lawyers
    Budidjaja International Lawyers
  • Article

    Singapore And Indonesia Get Serious About Tax Co-Operation

    The Inland Revenue Authority of Singapore (IRAS) is actively granting assistance to Indonesia's Directorate General of Taxation in support of Indonesian tax audits.
    IndonesiaTax
    Oentoeng Suria & Partners
    Oentoeng Suria & Partners
  • Article

    NPWP Registration for Managers, Commissioners and Shareholders of Corporate Taxpayers

    IndonesiaTax
    Prijohandojo, Boentoro & Co.
    Prijohandojo, Boentoro & Co.
  • Article

    Administrative And Tax Requirements Of Contracts Under Indonesian Law

    As 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...
    IndonesiaTax
    SSEK Law Firm
    SSEK Law Firm
  • Article

    Yacht Imports & Transfers – 75% Luxury Tax Exemption

    Islands, reefs, diverse marine life, picturesque landscapes, all seen from a yacht! Très romantique! Indonesia gets it and they want more marine tourism – through yachting!
    IndonesiaTax
    Adnan Kelana Haryanto & Hermanto
    Adnan Kelana Haryanto & Hermanto
  • Article

    Doing Business In Indonesia 2021 - General Legal Guide For Doing Business In Omnibus Law Era

    Indonesia 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-Structuring
    Nusantara Legal Partnership
    Nusantara Legal Partnership
  • Article

    SSEK And AmCham Discuss Impact Of Indonesia's Omnibus Law On Halal And Tax Law

    SSEK 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 taxation
    IndonesiaTax
    SSEK Law Firm
    SSEK Law Firm
  • Article

    Impact Of New Indonesian Tax Regulations: Update

    We 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.
    IndonesiaTax
    O'Melveny & Myers LLP
    O'Melveny & Myers LLP
  • Article

    The Harmonized Tax Law Amends Provisions On Excise

    The 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.
    IndonesiaTax
    AKSET Law
    AKSET Law
  • Article

    New Minister Of Land Affairs' Rules Extends Land Rights' Validity

    Approximately two weeks after issuing a circular letter on limiting physical services, the Ministry of Land Affairs (Kementerian ATR-BPN) issues a decree
    IndonesiaReal Estate and Construction
    Assegaf Hamzah & Partners
    Assegaf Hamzah & Partners
  • Article

    Legal Alert March 2020

    SSEK Legal Alert is a monthly survey designed to keep our clients up to date with the latest legal developments in Indonesia.
    IndonesiaStrategy
    SSEK Law Firm
    SSEK Law Firm
  • Article

    Indonesia's Legal Landscape In 2020: Prioritised Legislations And Omnibus Law

    On 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's
    IndonesiaGovernment, Public Sector
    Assegaf Hamzah & Partners
    Assegaf Hamzah & Partners
  • Article

    At A Glance – The Indonesia Tax Amnesty

    The long-awaited Indonesia's tax amnesty bill was finally passed by the parliament on Tuesday, 28 June 2016.
    IndonesiaTax
    Withers LLP
    Withers LLP
  • Article

    Fixed Assets Revaluation Tax Incentives – Further Guidelines

    Following our publication in November 2015 regarding the New Fixed Asset Revaluation Tax Incentives, the Government issued a revised regulation which became effective on 15 October 2015.
    IndonesiaTax
    KPMG
    KPMG
  • Article

    Procedures for Seizing Assets in the Form of Debt Instruments in the context of Tax Collection by Warrant

    IndonesiaTax
    Prijohandojo, Boentoro & Co.
    Prijohandojo, Boentoro & Co.
  • Article

    Indonesia Targets Taxation Of Tech Companies To Boost Economy Amid Covid-19

    Indonesia is set to tax tech companies that may or may not have a legal presence in the country, as electronic transactions and the use of streaming services and online telecom apps have increased notably...
    IndonesiaCoronavirus (COVID-19)
    SSEK Law Firm
    SSEK Law Firm
  • Article

    Indonesia And COVID-19: New Tax Policies Aim To Stimulate Economy

    The COVID-19 pandemic has slowed the Indonesian economy, cut state revenue and forced increased state spending and financing.
    IndonesiaTax
    SSEK Law Firm
    SSEK Law Firm
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