Tax Update

Tax Update June 2018

The Tax Update June 2018 covers the implementing regulation from Foreign Investment Capital Board (Badan Koordinasi Penanaman Modal / BKPM) for the Corporate Income Tax reduction facility (tax holiday) on certain pioneer industries. Download our Tax Update here:

Transfer Pricing Guide Vol. 1 – May 2018

We will regularly publish the Transfer Pricing Guide to provide brief explanation on the transfer pricing rules in Indonesia. In this publication, the Transfer Pricing Guide consist of: Transfer Pricing Definition Arm’s Length Definition Transfer Pricing Methods Download our Tax Update here:

Tax Update April 2018

The Tax Update April 2018 covers several new tax regulations as follows: Corporate Income Tax reduction facility (tax holiday) Announcement of list of countries having Quality Competent Authority Agreement (QCAA) for the purpose of Country by Country Reports (CbCR) with Indonesia The accelerated restitution for taxpayer who meets specific criteria Download our Tax Update here:

Tax Update March 2018

On 23 January 2018, the Directorate General of Tax has issued PMK-9 regarding the requirement of e-filling tax returns and the exemption for reporting the NIL tax return. Download our Tax Update here:

Tax Update February 2018

On 29 December 2017, the Directorate General of Tax (“DGT”) has issued PER-29 regarding the procedures for managing Country by Country Report (“CbCR”). PER-29 is issued as the implementing regulation for Ministry of Finance Regulation No. 213/PMK.03/2016 (“PMK-213”) which requires the taxpayer who has related party transactions to maintain 3 (three) tiered Transfer Pricing Documentation, […]