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Non-resident taxpayer determination criteria, withholding agents and tax collection scope | Indonesian Tax Guide 2025 (16)
A “non-resident individual” is an individual who is not domiciled in Indonesia and whose stay in the country does not exceed 183 days within a consecutive 12-month period.
Indonesia Investment
Tax Guide
Personal Income Tax
2025-02-06 10:06:15 Page view：1005
Personal income tax deductions and tax payable丨Indonesia Tax Guide 2025 (15)
Personal mortgage loan interest expenses are not deductible. Mortgage loan interest expenses of a business nature are deductible from rental income.
Investing in Indonesia
Tax Guide
Personal Income Tax
2025-01-24 09:15:41 Page view：1066
Tax Incentives for Personal Income Tax丨Indonesia Tax Guide 2025 (14)
New Year allowances, production bonuses, tips, labor fees or other forms of income received by employees or workers can be deducted from their income as personal exemptions.
Indonesia Investment
Tax Guide
Personal Income Tax
2025-01-23 09:35:51 Page view：1238
Personal Income Tax Rates丨Indonesia Tax Guide 2025 (13)
From January 1, 2022, the income of resident individuals will be taxed at the following rates:
Indonesia investment
Tax guide
Personal Income Tax Practice
2025-01-23 09:32:59 Page view：1208
Scope of personal income tax - other income and capital gains and taxable foreign income | Indonesian Tax Guide 2025 (12)
Technical services are defined as services that "provide information concerning industrial, commercial or scientific experience" and include:
Indonesia investment
Tax guide
Personal income tax
2025-01-22 09:10:34 Page view：1255
Scope of personal income tax - production and business income, professional income and investment income | Indonesian Tax Guide 2025 (11)
Income from production and business, including income from business activities as a private entrepreneur, or income from independent, freelance or employee activities, is taxed at the personal income tax rate.
Indonesia investment
Tax guide
Personal income tax
2025-01-22 09:08:24 Page view：1124
Scope of Personal Income Tax - Employment Income | Indonesian Tax Guide 2025 (10)
Resident taxpayers are subject to income tax on their worldwide income, including capital gains.
Indonesia Investment
Tax Guide
Personal Income Tax
2025-01-21 16:55:30 Page view：1071
Individual Income Tax Resident Taxpayer Determination Criteria and Withholding Agents | Indonesian Tax Guide 2025 (9)
An individual who has resided in Indonesia for a cumulative period of more than 183 days in any consecutive 12-month period, or who resides in Indonesia and intends to continue to reside in Indonesia, is considered a resident taxpayer.
Indonesia Investment
Tax Guide
Personal Income Tax
2025-01-17 09:07:33 Page view：1088
Corporate Income Tax Withholding Obligations of Non-resident Enterprises丨Indonesian Tax Guide 2025 (8)
For the following matters, the payer needs to withhold and pay taxes in accordance with regulations:
Indonesia Investment
Tax Guide
Corporate Income Tax
2025-01-16 09:20:46 Page view：1105
Corporate Income Tax Non-resident Enterprise Tax Rates, etc. | Indonesian Tax Guide 2025 (7)
The corporate income tax rate, taxable income and tax payable of non-resident enterprises are the same as those of resident enterprises.
Investing in Indonesia
Tax Guide
Corporate Income Tax
2025-01-15 09:05:26 Page view：1138
Criteria for determining non-resident enterprises and source of income for corporate income tax | Indonesian Tax Guide 2025 (6)
A non-resident company is a company registered outside Indonesia but with income derived from within Indonesia.
Indonesia Investment
Tax Guide
Non-resident Income
2025-01-14 09:15:12 Page view：1174
Corporate Income Tax Payable丨Indonesia Tax Guide 2025 (5)
Taxpayers who are subject to corporate income tax levied according to the assessed profit rate in accordance with regulations should calculate the taxable income by multiplying their income by the assessed profit rate.
Corporate Income Tax
Investment in Indonesia
Tax Guide
2025-01-14 09:13:10 Page view：1193
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Southeast Asia business inspection
Southeast Asia business inspection
In order to help customers explore markets, seek business opportunities, and understand the economic situation, Panda Overseas tailors on-site inspection plans for companies that intend to carry out investment activities overseas, and provides comprehensive, refined, and customized inspection services to allow companies to conduct on-site inspections for customers. Conduct in-depth investigations and research on markets, suppliers, competitors, etc. to help companies make correct investment decisions. Service area:None
Overseas factory site selection|factory construction
Overseas factory site selection|factory construction
Site selection is an important step before an enterprise actually puts into operation. The decision-making issue of site selection usually affects the enterprise's investment income, operating costs, tax policy preferences, sales channels, enterprise competitiveness, enterprise resource utilization, and the sustainable development of the enterprise, etc. Many aspects. Service area:None
BOI certificate application-Thailand
BOI certificate application-Thailand
Applying for an "Investment Promotion License" from BOI is currently a favored way of investing in Thailand by Chinese-funded enterprises. Service area:Thailand
Monthly accounting and tax filing-Vietnam
Monthly accounting and tax filing-Vietnam
Vietnam is a member of the World Trade Organization. Both domestic and foreign-funded enterprises adopt unified tax standards and implement different tax rates and exemption periods for projects in different fields. The main taxes in the current tax system are: corporate income tax, value-added tax, import and export tax, special sales tax, personal income tax, resource tax, agricultural land use tax, non-agricultural land use tax, environmental protection tax, property tax, stamp tax, and house tax. wait. Service area:Vietnam
Hot news
1 Subsequent procedures and precautions for applying for Thailand BOI certificate丨PDAEXSEA 2 Recognition of Permanent Establishment under the China-Indonesia Tax Agreement丨Indonesia Tax Guide 2025 (53) 3 PDAEXSEA and the Indonesian delegation visited the Shenzhen Investment Chamber of Commerce and the Shenzhen Chamber of Commerce to explore new opportunities for cooperation 4 Scope of Application of the China-Indonesia Tax Agreement丨Indonesia Tax Guide 2025 (52) 5 Indonesia's Double Taxation Agreement and China-Indonesia Taxation Agreement丨Indonesia Tax Guide 2025 (51) 6 PDAEXSEA (Indonesia) strategic cooperation signing ceremony and ASIAN TRADE, TOURISMAND ECONOMICS COUNCIL China unveiling ceremony were successfully held 7 The Industry Overseas Alliance reached a strategic cooperation with ASIAN TRADE, TOURISMAND ECONOMICS COUNCIL 8 Determination criteria for thin capitalization and tax adjustments | Indonesian Tax Guide 2025 (50)
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