Tax Services Indonesian Pocket Tax Book 2024 Contents Corporate Income Tax Tax rates; Tax residence; Tax payments; Business profits; Taxation on certain offshore income; Controlled foreign companies; Capital allowances; Disallowed deductions; Debt to Equity Ratio; Losses; Profit distributions; Deemed ...
GR 22/2024 represents a strategic move by the Indonesian government to encourage natural resource exporters to keep their earnings within the country. By providing income tax exemptions and expanding the scope of eligible financial instruments, the regulation aims to increase the supply of foreign ...
The elimination of exemption on interest income caused the new tax rules to be slightly more sensitive on inflation rates and different types of ownership relative to the old tax rules. On the other hand, such elimination led to a less sensitive ETR of the new tax system on the debt/equity...
Tax Rates The applicable standard corporate income tax rate is 25% for fiscal year 2010 onward. Resident corporate taxpayers with gross revenue up to IDR 50 billion receive a 50% reduction in the corporate tax rate imposed on the taxable income for gross revenue up to IDR 4.8 billion. ...
While Law No. 17 of 2006 only regulated that re-examination can be carried out on import notifications that affect the import duty rates of imported goods, MoF-78/2023 extends its coverage to import and/or export notifications that result in changes...
The effects of the 1983 Indonesian tax reform on the effective tax rates on capital. This dissertation analyzes the effect of the Indonesian tax reform of 1983 upon the effective tax rates (ETR) on capital in Indonesia. The model is based o... AS Alsah - Indiana University. 被引量: 0发...
To combat this, a principle that business and tax authorities can use as a guide to determine reasonable rates for related-party transactions has been established. This arm’s-length principle (ALP) has been internationally accepted as the standard for allocating a ...
We began the year faced with tough challenges stemming from an increasingly competitive mobile cellular market, eroding tariff rates from intense market competition, and concern over the issue of non-competitive pricing placed upon Telkomsel by the Commission for the Supervision of Business Competition ...
Due to a history of inflation and strong inflation expectations, since February 2012 BI has maintained the benchmark interest rate at 5.75%, which is one of the highest rates among major economies. In addition to the risk associated with lending, a relatively high NIM is also a reflection of...
financial statements.Accordingly, in Article 4 paragraph (1) and Article 6 paragraph (1) of the Income Tax Law, the gain or loss on foreign currency exchange rates may be recognized on a tax basis, if the bookkeeping is conducted consistently in accordance with the prevailing SFAS in ...