Indonesia has Double Tax Treaties with a number of countries. All funds are included in the definitions of persons to which treaty protection applies. However, restrictions on funds assets mean that treaties only affect funds to the extent that the fund participants and shareholders may benefit. Indonesia currently has 57 tax treaties in operation.

Notes:
Interest: Where there are two rates, the higher applies to recipients in certain specified industries or to interest on certain bonds. Zero rate applies to goverment obligations.
Royalties: Variation in rates relates to goverment obligations.
Time test: Where there are twi oeriods, one usually applies to construction and other installation projects, the other to other services