#Tax Facilities

Indonesia’s International Financial Center Bill Offers a Range of Tax Incentives

The International Financial Center (IFC) Bill establishes an international financial center with incentives for CIT, VAT, STLG, and customs.

Jul 15, 2026

Tax Invoice Code 010 vs 070: Minor Error, Potential Tax Assessment

The difference between tax invoice codes 010 and 070 in bonded zone transactions may trigger tax corrections and even tax assessments due to an administrative mistake. This article discusses the consequences of using the wrong invoice code and the importance of a proportional approach in enforcing tax regulations. 

Feb 19, 2026

Tax Holiday at IKN: Longer Duration, Lower Investment Value

May 28, 2024

Effective on 1 July 2023, Tax Provision on Benefit in Kind Finally Released 

Minister of Finance Sri Mulyani Indrawati has finally released technical provisions regarding the taxation of Benefit in Kind (BIK) and/or fringe benefit, through Minister of Finance Regulation (PMK) Number 66 Year 2023. 

Jul 12, 2023

Licensing Procedures and Business Facilities for Telecommunication Networks

Feb 11, 2022

Included in Strategic Taxable Goods, LNG is VAT-Free

The government includes Liquefied Natural Gas (LNG) as one of the taxable goods that are considered strategic, so it is entitled to get Value Added Tax (VAT) and Import VAT exemption facilities.

Sep 3, 2021

Terms Amended, Imported Oxygen is Listed as Tax Facility Recipient

Some of the facilities provided are in the form of exemption from import duty, exemption from excise duty or Value Added Tax (VAT) and Sales Tax on Luxury Goods (STLG), as well as exemption from Income Tax (PPh) Article (ITA) 22.

Jul 21, 2021

Covid-19 Incentives Extended, Recipient Business Sectors are Trimmed

The government has extended the tax incentives provided for companies affected by the Covid-19 pandemic only for certain business sectors that are considered still struggling. 

Jul 15, 2021

Rectifying the Misperception of VAT Exemption Facilities on Strategic Goods

The spirit of granting the VAT exemption facilities on imports and delivery of strategic taxable goods is actually very good. Unfortunately, when it comes to implementation, misperception sometimes occurs in defining "delivery of taxable goods" so that it needs to be straightened out so as not to harm the taxpayer.

Feb 6, 2021

Tax Incentives for Businesses Affected by Covid-19 are Extended, Coverage Expands.

The incentives for taxpayers affected by the Corona Virus Disease 2019 (Covid-19) pandemic are extended for six months, until the end of June 2021. In addition to the extension, the government is also expanding the scope of incentive recipients.

Feb 3, 2021

Tax Holiday Realization Deadline To Be Trimmed

The Indonesia Investment Coordinating Board (BKPM) will cut the period of investment realization that gets tax exemption facilities or tax holiday. 

Jan 27, 2021

Reduction of ITA 25 Installment is Added to 50%

The government increased the amount of Income Tax (PPh) Article (ITA) 25 installment reduction from 30% to 50%, from the tax period of July 2020 to December 2020.  

Aug 24, 2020

Tax Allowance Provision To Be Revised, Filing Process is Simplified

In its consideration, this change is made to simplify the mechanism for submitting and providing facilities. The previous regulation was considered to be irrelevant to the government's efforts in providing taxation facilities that are simple and facilitating investors to obtain these facilities.

Aug 4, 2020

Requirements for Expansion of Tax Incentives Can Be Accessed at DGT Online

Taxpayers included in the expansion criteria can already access the requirements through the DGT website online, starting on 2 May, 2020

May 3, 2020

How to Get An Exemption Certificate of ITA 22 on Import

The facility of ITA 22 on import exemption is given to manufacturing companies and recipients of Import Facility for Export Purposes (KITE), which meet certain criterias and Business Classifications (KLU).

Apr 9, 2020

Corona Impact Antidote Package Policy Released, Here Are The Following Details

The government has officially announced a policy package to mitigate the economic impact of the Corona virus. This stimulus package consists of fiscal and non-fiscal policies.

Mar 13, 2020