Monthly Tax Obligation

  Type of Tax Tax Payment Deadline Tax Return Filing Deadline Article 21/26 Income Tax The 10th of the following month The 20th of the following month Article 23/26 Income Tax The 10th of the following month The 20th of the following month   Article 25 Income Tax The 15th of the following month The… Read More

Tax Rate – Individual

Most income earned by individual tax residents is subject to income tax at the following normal tax rates: Taxable Income                                                Rate    Tax Rp. On the first Rp. 50,000,000           … Read More

Tax Rates

Normally, corporate income tax that is used in Indonesia is as much as 25%. This rate starts for the fiscal year of 2010 onward. Public companies that satisfy a minimum listing requirement of 40% and other special conditions are entitled to a tax cut of 5% off the standard rate. Thus, it gives them a… Read More

Value Added Tax Rate and Tax Base

Tax rates and tax base The VAT rate is typically 10%. This may be increased or decreased to 15% or 5% according to a government regulation. However, VAT on the export of taxable tangible and intangible goods as well as export of services is fixed at 0%. Certain limitations for the zero-rated VAT apply to… Read More