This site uses cookies. OnlinePajak fills a gap through their free tax-filling software, which allows for easy payment and collection of taxes. Expenditures which does not connect with the activities of earning, collecting and securing income, such as expenditures for the personal benefits of shareholders, interest payment in respect of loans which is used for the personal benefit of debtors, and insurance premium payment for personal benefit, may not be deducted as expenses. The application of paragraph 1 is based on facts and circumstances at the beginning of a tax year or fraction of a taxable year;. Therefore, if such expenditures exceed the limits of fairness because of dealing with a related person, the amount in excess of the fair limit may not be deducted from gross income. Guidelines concerning withholding, payment and reporting of tax on income in connection with any employment, service, or activity shall be stipulated by the Director General of Taxes.

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An individual Taxpayer who uses deemed profit is obliged to keep records on gross income as regulated in the Law on General Rules and Procedures on Taxation.

This article governs withholding tax on resident Taxpayers and engjne establishment’s income derived or received from capital, furnishing services, or other activities in which not being withheld under paragraph 1 e of Article 21, paid or payable to government institution or resident taxable person, event organizer, permanent establishment, or other representative of foreign company.

The imposition tax on interest income on deposits and pajakolnine savings, on income from transaction of shares and other securities at the stock exchange, and on income from the alienation of property in the form of land and or buildings and other specific income shall be stipulated by Government Regulation. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable in that Contracting State.

In order to be deducted as expenses, the expenditures must be connected with the business or activities for earning, collecting and securing income as a taxable object. In particular, if OnlinePajak were to expand the tax base by reducing evasion and informality even by a tiny amount, then it could produce substantial benefits for Indonesia.

The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement.

A policy simulation analysis. Expenditures which does not connect with the activities of earning, collecting and securing income, such as expenditures for the personal benefits of shareholders, interest payment in respect of loans which is used for the personal benefit of debtors, and insurance premium payment for personal benefit, may not be deducted as expenses.


The adjustment of marginal rate referred to in this paragraph shall nationally have an effect on January 1st and be published no later than 2 months before the adjusted rate is effective, and it shall be presented by the government to the Parliaments in the proposed national budget arrangement discussion.

All non-individual Taxpayer and permanent establishment are obliged to keeps of account. Income derived from capital in the form of dividend, interest including premium, discount, pajakonlime swap with respect to interest swap and compensation for a guarantee loan, royalties, rent and other income related to the use of property.

Tax Treaty : Indonesia – Bulgaria ( Bulgaria ) – PajakOnline

The economics of timber supply: Therefore, if a foreign representative official earns income in Indonesia other than income from normal duties, then he shall be a Taxable Person, who can be taxed on the said other income. For the purpose of the calculation of tax payable referred to in paragraph 5one month is deemed to be 30 thirty days.

Any individual not residing in Indonesia, or any entity neither established nor domiciled in Indonesia, yet conducting business or engaged in activities through a permanent establishment in Indonesia, is subject to tax in Indonesia through that permanent establishment.

Since a venture capital company represents alternative financing in the form of capital participation, such participation by a venture capital company should be directed toward companies negine having access to the stock market.

The zakat on income, enginw may be deducted from taxable income concerned, should be actually paid by a Moslem individual Taxpayer and or a resident Taxpayer other than pajakonlien owned by a Moslem to an amil zakat board or other amil zakat institutions established or approved by the government referred to in Law Number 38 Year on Zakat Management, and as long as related to income which becomes taxable income, can engjne deducted in calculating the amount of enbine income at the year of the zakat is paid.

A Taxpayer who calculates net income using deemed profit referred to in paragraph 2shall be obliged to keep records pursuant to the provisions of the Law on General Rules and Procedures of Taxation. As an example is an expert who happens to be a shareholder of a corporate provides some services to that corporate for compensation of Rp5, Expenditures to acquire tangible property which have a useful life of more than 1 one year must be charged as expenses to earn, collect fngine secure income by allocating the pzjakonline during the useful life of the property through depreciation.

This provision regulates withholding tax in respect of income derived from sources in Indonesia and received or accrued by a non-resident Taxpayer other than a permanent establishment.


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In accordance with this provision, income derived by a head office from business or activities, sale of goods or furnishing services which are similar to those undertaken by the permanent establishment is considered income of the permanent establishment because such business or activities fall within the scope of, and could be undertaken by, the permanent establishment.

The period which is less than one taxable year is called a fraction of a taxable year, which substitutes the taxable year. Gifts do entine constitute taxable income to the recipient if they are received by a blood relative in direct lineage of one degree, pajakolnine by a religious or by an educational or social entity, including a foundation or small sized enterprises, including a cooperative, as determined by the Minister of Finance, provided such gifts are not received in the context of a work, business, ownership or control relationship between the parties concerned.

The employee obtains benefits in the form of accommodation provided by the foreign representative office or other benefits.

A permanent establishment contains the concept of the existence of place of business, namely facilities that may be in the form of lands and buildings, including machinery and equipment. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State.

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In order to be able to be deducted, expenditures with respect to employment must be made in cash. For property acquired through an exchange for other property, the acquisition value or sale value is the amount which would be paid or received if the transaction were based on market price. If, however, income after tax of Rp12,, Meanwhile, PT “C” records all the property as having a book value of Rp, Government treasurers either for central or local governments, government institutions or any other statutory bodies in respect of the payment for supply of goods.

Income Tax constitutes a subjective tax the obligation of which is inherent to the Taxable Person concerned, which means that the said tax obligation is intended not to be shifted to another Taxable Person.

The residence of an individual or the domicile of an entity shall be determined by the Director General of Taxes according to the real situation.

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As pajakonliine result, interest paid with respect to that debt is not deductible and in the hands of shareholders the payment is considered as dividend which is subject to tax.