Certain activities may give rise to the creation of a PE if they are conducted in Indonesia for more than a certain period of time. The following is a summary of these periods for the activities specified in the relevant tax treaties:
| Bldg. Site Construction | Installation Assembly | Supervisory Activities | Other Services | ||||||||||
| 1. Algeria | 3 months | 3 months | 3 months | 3 months | 3 months | ||||||||
| 2. Australia | 120 days | 120 days | 120 days | 120 days | 120 days | ||||||||
| 3. Austria | 6 months | 6 months | 6 months | 6 months | 3 months | ||||||||
| 4. Bangladesh | 183 days | 183 days | 183 days | 183 days | 91 days | ||||||||
| 5. Belgium | 6 months | 6 months | 6 months | 6 months | 3 months | ||||||||
| 6. Brunei | 183 days | 3 months | 3 months | 183 days | 3 months | ||||||||
| 7. Bulgaria | 6 months | 6 months | 6 months | 6 months | 120 days | ||||||||
| 8. Canada | 120 days | 120 days | 120 days | 120 days | 120 days | ||||||||
| 9. China | 6 months | 6 months | 6 months | 6 months | 6 months | ||||||||
| 10. Croatia | 6 months | 6 months | 6 months | 6 months | 3 months | ||||||||
| 11. Czech Republic | 6 months | 6 months | 6 months | 6 months | 3 months | ||||||||
| 12. Denmark | 6 months | 6 months | 6 months | 6 months | 3 months | ||||||||
| 13. Egypt | 6 months | 4 months | 4 months | 6 months | 3 months | ||||||||
| 14. Finland | 6 months | 6 months | 6 months | 6 months | 3 months | ||||||||
| 15. France | 6 months | — | 6 months | 183 days | 183 days | ||||||||
| Bldg. Site Construction | Installation Assembly | Supervisory Activities | Other Services | ||||||||||
| 16. Germany | 6 months | 6 months | — | — | — | ||||||||
| 17. Hong Kong | 183 days | 183 days | 183 days | 183 days | 183 days | ||||||||
| 18. Hungary | 3 months | 3 months | 3 months | 3 months | 4 months | ||||||||
| 19. India | 183 days | 183 days | 183 days | 183 days | 91 days | ||||||||
| 20. Iran | 6 months | 6 months | 6 months | 6 months | 183 days | ||||||||
| 21. Italy | 6 months | 6 months | 6 months | 6 months | 3 months | ||||||||
| 22. Japan | 6 months | 6 months | — | 6 months | — | ||||||||
| 23. Jordan | 6 months | 6 months | 6 months | 6 months | 1 months | ||||||||
| 25. Korea (South) | 6 months | 6 months | 6 months | 6 months | 3 months | ||||
| 26. Kuwait | 3 months | 3 months | 3 months | 3 months | 3 months | ||||
| 27. Luxembourg | 5 months | 5 months | 5 months | 5 months | — | ||||
| 28. Malaysia | 6 months | 6 months | 6 months | 6 months | 3 months | ||||
| 29. Mexico | 6 months | 6 months | 6 months | 6 months | 91 days | ||||
| 30. Mongolia | 6 months | 6 months | 6 months | 6 months | 3 months | ||||
| 31. Morocco | 6 months | — | 6 months | 6 months | 60 days | ||||
| 32. Netherlands | 6 months | 6 months | 6 months | 6 months | 3 months | ||||
| 33. New Zealand | 6 months | 6 months | 6 months | 6 months | 3 months | ||||
| 34. Norway | 6 months | 6 months | 6 months | 6 months | 3 months | ||||
| 35. Pakistan | 3 months | 3 months | 3 months | 3 months | — | ||||
| Bldg. Site Construction | Installation Assembly | Supervisory Activities | Other Services | ||||||
| 36. Papua NewGuinea | 120 days | 120 days | 120 days | 120 days | 120 days | ||||
| 37. Philippines | 6 months | 3 months | 3 months | 6 months | 183 days | ||||
| 38. Poland | 183 days | 183 days | 183 days | 183 days | 120 days | ||||
| 39. Portugal | 6 months | 6 months | 6 months | 6 months | 183 days | ||||
| 40. Qatar | 6 months | 6 months | 6 months | 6 months | 6 months | ||||
| 41. Romania | 6 months | 6 months | 6 months | 6 months | 4 months | ||||
| 42. Russia | 3 months | 3 months | 3 months | 3 months | — | ||||
| 43. Seychelles | 6 months | 6 months | 6 months | 6 months | 3 months | ||||
| 44. Singapore | 183 days | 183 days | 183 days | 6 months | 90 days | ||||
| 45. Slovakia | 6 months | 6 months | 6 months | 6 months | 91 days | ||||
| 46. South Africa | 6 months | 6 months | 6 months | 6 months | 120 days | ||||
| 47. Spain | 183 days | 183 days | 183 days | 183 days | 3 months | ||||
| 48. Sri Lanka | 90 days | 90 days | 90 days | 90 days | 90 days | ||||
| 49. Sudan | 6 months | 6 months | 6 months | 6 months | 3 months | ||||
| 50. Suriname | 6 months | 6 months | 6 months | 6 months | 91 days | ||||
| 51. Sweden | 6 months | 6 months | 6 months | 6 months | 3 months | ||||
| 52. Switzerland | 183 days | 183 days | 183 days | 183 days | — | ||||
| 53. Syria | 6 months | 6 months | 6 months | 6 months | 183 days | ||||
| 54. Taiwan | 6 months | 6 months | 6 months | 6 months | 120 days | ||||
| 55. Thailand | 6 months | 6 months | 6 months | 6 months | 6 months | ||||
|
Bldg. Site Construction |
Installation Assembly | Supervisory Activities | Other Services | |||||
| 56. Tunisia | 3 months | 3 months | 3 months | 3 months | 3 months | |||
| 57. Turkey | 6 months | 6 months | 6 months | 6 months | 183 days | |||
| 58. Ukraine | 6 months | 6 months | 6 months | 6 months | 4 months | |||
| 59. United ArabEmirates | 6 months | 6 months | 6 months | 6 months | 6 months | |||
| 60. United Kingdom | 183 days | 183 days | 183 days | 183 days | 91 days | |||
| 61. United States ofAmerica | 120 days | 120 days | 120 days | 120 days | 120 days | |||
| 62. Uzbekistan | 6 months | 6 months | 6 months | 6 months | 3 months | |||
| 63. Venezuela | 6 months | 6 months | 6 months | 6 months | — | |||
| 64. Vietnam | 6 months | 6 months | 6 months | 6 months | 3 months | |||
| 65. Zimbabwe | 6 months | 6 months | 6 months | 6 months | 183 days | |||
INDONESIAN TAX 