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Indonesian tax law distinguishes between resident and non-resident taxpayers. Residents are defined as individuals who are present in Indonesia for 183 days or more in any continuous 12¬month period, or who reside in Indonesia during the fiscal year and intend to remain there. Non-resident taxpayers are individuals present in Indonesia for fewer than 183 days with no intention to reside in Indonesia. Non-residents need not register for tax purposes. Resident individual taxpayers are taxed on their worldwide gross income less allowable deductions and non-taxable income.  Non-resident employees in the oil and gas sector are taxed on deemed salaries based on job titles.

Taxable income and rates
Personal income taxes in Indonesia are levied only at the national level. The law makes employers responsible for calculating, deducting and remitting tax due on employees' salaries and other remuneration. Most non-salaried taxpayers assess their own taxable income and must maintain complete and orderly accounts. Those with annual gross income of less than IDR 1.8 billion may elect to be exempt from the accounting requirement; taxable income is then assessed based on a standard computation.

Tax relief is available for contractors and suppliers under grant-funded government projects, although taxes apply on their personnel, subcontractors, subconsultants and subsuppliers.

Personal tax rates are 5% on the first IDR 50 million in annual taxable income, 15% on amounts exceeding IDR 50 million up to IDR 250 million, 25% on amounts exceeding IDR 250 million up to IDR 500 million and 30% on amounts exceeding IDR 500 million.

Dividends received from Indonesian companies are subject to a 10% final withholding tax. Payments to nonresident individuals in the form of dividends, interest, royalties, rents for property, prizes or awards, and payment for technical, management and other services wherever performed are subject to a 20% withholding tax, subject to any reduced rates under an applicable tax treaty.

Individual capital gains are taxed as income at the normal rates; gains on shares listed on the Indonesian stock exchange are taxed at 0.1 % of the transaction value. (An additional tax of 0.5% applies to the share value of founder shares at the time of an initial public offering.) Gains on the disposal of land are taxed at a final 5% of transaction value.

Special expatriate tax regime
There is no special tax regime for expatriates.

Capital taxes
There are no taxes on capital or assets, apart from the land and buildings tax


Source: Deloitte 

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