Income tax Law
UU no 36 tahun 2008
A Coggle Diagram about Article 2
, The term"resident Taxpayer" means
, Tax Subject onsists of resident and non-resident Taxpayer
, permanent establishment is an establishment used by an individual who does not reside in Indonesia
and The provision of articles 3 is amanded and is inserted 1 paragraph, which is paragraph 2
), Article 17
(The tax rate applicable to Resident Individual Taxpayer
, The highest tax rate as referred to in paragraph (1) subparagraph a may be lowered but
shall not be lower than 25%
, Entity as a resident Taxpayer and public company whose at least 40% of their paid in
capital are traded in the Indonesian stock exchange and meet other certain requirements
can obtain a rate of 5% (five percent) lower than the tax rate
and Tax rate applicable to dividend received by an individual resident Taxpayer is a maximum
of 10% (ten percent) and final in nature
), Article 31
), Article 14
(Deemed profit to determine net income shall be formulated and adjusted from time to
time, and issued by the Director General of Taxes.
, An individual Taxpayer whose gross income of business activities or independent service
in on year is less than Rp4.800.000.000,00 (four billion eight hundred million rupiah), may
calculate his net income by applying the deemed profit as referred to in paragraph (1),
provided that it is communicated to the Director General of Taxes wihtin the first three
months of the taxable year concerned.
and A Taxpayer who calculates net income using the deemed profit as referred to in
paragraph (2), shall be obliged to keep records as referred to in the provisions of the Law
on General Rules and Procedures of Taxation.
), Article 22
(The Minister of Finance may designate:
, Regulations governing the tax base for withholding purposes
and Withholding tax rate as referred to in paragraph (2) for unregistered resident Taxpayer is
100% (one hundred percent) higher than those registered resident Taxpayer.
), Article 1
- The provision of article 1 still remains and the elucidation is amended.
- The provisions of paragraph 1-5 of article 2 is paragraph 1a
), Article 4
(Taxable object is income, which is defined as any increase in economics capacity received by or accured by taxpayers from Indonesia as well as offshore, which may be utilized for consumption or increasing the taxpayer's whealth.
and exclution of taxable object
), Article 8
(income or losses of a married woman at the begining of a taxable year or transaction of a taxable year
and incoe of a married individual shall be taxed separately
), Article 16
(Taxable income of Taxpayer as referred to in Article 14 shall be calculated by applying
deemed profit as stipulated in that article..
and Taxable income of a non resident Taxpayer conducting business or engaged in activities
through a permanent establishment in Indonesia in a taxable year.
), Article 32
and The procedure in relation to the imposition of tax and its penalties under this law shall be
governed by Law Number 6 Year 1983
), Article 7
(Ammount of personal exemtions
), Article 3
), Article 19
(Minister of Finance is authorized
), Article 21
(persons who are obliged to withhold tax on remuneration
), Article 9
(In determining the taxable income of a resident Taxpayer and a permanent
establishment, the following are not deductible
), Article 23
(Withholding tax as referred to in paragraph (1) shall not apply to
), Article 24
(Tax paid or tax payable in foreign countries on offshore income by resident Taxpayer may
be credited in the same taxable year against the tax payable under this Law.
), Article 25
(Monthly tax installment during the current taxable year that must be paid by Taxpayers
), Article 29
(In case tax payable in taxable year is greater than the allowable tax credit the outstanding tax shall be paid before the Annual Tax Return is
), Article 35
(Matters that are not dealt with in this law is further stipulated by the Government Regulation.
), Article 6
(Resident taxpayers and permanent establishment are entitled to claim the deduction in the form of expenses to earn, collect and secure income from their gross income
) and Article 18
(authorization of minister of finance