An individual is regarded as a tax resident if he/she fulfills any of the following conditions: He/she resides in Indonesia; He/she is present in Indonesia for more than 183 days in any 12-month period; He/she is present in Indonesia during a fiscal year and intends to reside in Indonesia. Note: The provisions of tax treaties… Read More
Tax Residence – Corporate
When a company has its establishment or place of management in Indonesia, then that certain company is treated as a resident of Indonesia for the tax purpose. Those foreign companies that carry out business activities through a permanent establishment (PE) in Indonesia will generally have the same tax obligations as a resident taxpayer.
INDONESIAN TAX 