税率
Deemed Profit Margin
Toll manufacturing services relating to children's toys rendered by a resident company to its foreign affiliates have their taxable income deemed at 7% of the total manufacturing costs, excluding materials, and are taxable at a single rate of 28%.
| On Gross Revenues | Effective Income Tax Rate | |
|---|---|---|
| Domestic shipping operations | 1% | 1.2% |
| Domestic shipping operations | 1% | 1.2% |
| Domestic shipping operations | 1% | 1.2% |
| Domestic shipping operations | 1% (of export value) | 1.2% |
Individual Income Tax
| Rate | |
|---|---|
| On the first Rp.50 million | 5% |
| On the second Rp.200 million | 15% |
| On the third Rp.250 million | 25% |
| Over Rp.500 million | 30% |
Special tax rates are applicable for resident individual income tax in the forms of a lump sum severance payments
| Tax Income Rate | Rate |
|---|---|
| Until Rp.50.000.000,- | 0% |
| Over Rp.50.000.000,- until Rp. 100.000.000,- | 5% |
| Over Rp.100.000.000,- until Rp. 500.000.000,- | 15% |
| Over Rp.500.000.000,- | 25% |
Special tax rates are applicable for resident individual income tax in the forms of a lump sum pension payment from a government approved pension fund, old age security savings payments from jamsostek:
| Tax Income Rate | Rate |
|---|---|
| On the first Rp.50.000.000,- | 0% |
| Over Rp.50.000.000,- | 5% |
Withholding Taxes Article 22 - Imports
| Event | Tax Rate | Tax Base |
|---|---|---|
| Import of goods-using an importer identification (API) | 25% | Import values i.e. CIF value plus duties payable |
| Import of goods-using an importer identification (API) | 7.5% | Import values i.e. CIF value plus duties payable |
| The Sale of goods to the Government requiring payment from the State Treasury and certain state-owned companies | 1.5% | Selling prices |
| Purchases of steel products | 0.30% | Selling prices |
| Purchases of automotive products | 0.45% | Selling prices |
| Purchases of paper products | 0.10% | Selling prices |
| Purchases of cement | 0.25% | Selling prices |
| Purchases of luxury goods | 5% | Selling prices |
Articles 4 (2) Final Tax
| Description | Tax Rate |
|---|---|
| Rental of land and/or buildings | 10% |
| Interest on time or saving deposits and Bank Indonesia Certificates (SBI) other than that payable to banks operating in Indonesia and Government approved pension funds | 20% |
| Interest on bonds other than that payable to banks operating in Indonesia and Government-approved pension funds | 15% |
| Sales of shares on Indonesian Stock Exchanges | 0.1% / + 0.5% |
| Income from from lottery prizes | 25% |
| Proceeds from transfers of land and building rights | 5% / 1% |
| Fees for construction work performance | 2% / 3% / 4% |
| Fees for construction work planning and supervision | 4% / 6% |
| Forward contract derivatives (applicable to the initial margin) | 2.5% |
| Interest on Koperasi deposits (applicable for individual) | 0% / 10% |
Article 17 (2D)
| Description | Tax Rate |
|---|---|
| Dividends for individual taxpayers | 10% |
Article 23 - Resident
| Services | Tax Rate |
|---|---|
| Dividends | 2% |
| Interest | 2% |
| Prizes and awards | 2% |
| Rentals of assets other than land and buildings | 2% |
| Technical services | 2% |
| Management services | 2% |
| Consulting services | 2% |
| Appraisal services | 2% |
| Actuary services | 2% |
| Accounting services | 2% |
| Design services | 2% |
| Drilling services for oil and gas mining except those performed by permanent establishment | 2% |
| Support services for oil and gas mining | 2% |
| Mining services other than oil and gas and support | 2% |
| Flight and airport support services | 2% |
| Forest felling services | 2% |
Article 23 - Resident
Resident taxpayers, organizations, and representatives of foreign companies are required to withhold 20% from the following payments to non residents:
1. On gross amounts:
| Dividends |
| Interest including premiums, discounts (interest), swap premiums, and guarantee fees |
| Fees for services, work and activities; |
| Royalties, rents and payments for the use of assets |
| Fees for services, work and activities |
| Prizes and awards |
| Dividends |
| Interest including premiums, discounts (interest), swap premiums, and guarantee fees |
| Pensions and any other periodic payments; and |
| Dividends |
| After-tax profits of a branch or PE |
2. On Estimated Net Income :
| Estimated Net Income | Effective Tax Rate | |
|---|---|---|
| Insurance premiums paid to non residents insurance companies: | ||
| by the insured | 50% | 10% |
| by the Indonesian Insurance Companies | 5% | 1% |
| Insurance premiums paid to non residents insurance companies: | 25% | 5% |
| Sale of non listed shares by non residents | 25% | 5% |
| Sale by non residents of a conduit company where this company serves as an intermediary for the holding of Indonesian company shares or a PE. | 250% | 5% |
Corporate Income Tax Rate
| Fiscal Year | Rate |
|---|---|
| 2008 | 28% |
| 2009 | 25% |