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Corporate taxes

机译：公司税

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The Income Tax Law (17/2000) establishes the tax code for both corporate and personal income taxes. Under the code, the standard corporate income tax rate remains at 25% as of end-2019. A company is treated as a resident of Indonesia for tax purposes if its business activities are conducted in the country, or the offices of its management and administration (including financial administration) are located there. In December 2019 the government announced it was drafting an "omnibus" legislation to amend various tax laws. Major changes include the following: (1) a reduction in the corporate tax rate from 25% to 22% in 2021-22 and to 20% from 2023 (for publicly listed companies, the tax rate will be reduced to 19% in 2021-22 and to 17% from 2023); (2) tax exemption on dividends received by domestic taxpayers from Indonesian or foreign sources, if re-invested in Indonesia; (3) tax reduction on interest income received by foreign taxpayers from Indonesian sources; and (4) revisions on the territorial basis in calculating the taxable income of individuals. The draft legislation also proposes to relax rules in crediting input value-added tax, change administrative sanctions to encourage voluntary tax compliance, introduce a new framework for taxing e-commerce, and harmonise regional taxes and regulations on tax incentives. The proposed legislation is expected to be passed by the legislature sometime in 2020.
机译：所得税法（17/2000）为公司和个人所得税制定了税法。根据该法规，截至2019年底，标准公司所得税率仍为25％。如果公司在该国进行业务活动，或者其管理和管理办公室（包括金融管理）位于那里，则将公司视为印度尼西亚的居民。 2019年12月，政府宣布正在起草一项“综合”立法，以修改各种税法。重大变化包括以下内容：（1）在2021 - 22年将公司税率从25％降低到22％，从2023年降低到20％（对于公开上市的公司，税率将在2021年降低到19％。从2023年开始22和17％）; （2）如果在印度尼西亚重新投资，国内纳税人从印尼或外国获得的股息免税; （3）减少来自印尼来源的外国纳税人收到的利息收入; （4）根据领土基础进行修订，以计算个人应税收入。立法草案还建议放松规则，以归功于投入增值税，改变行政制裁以鼓励自愿税收合规，引入新的税收电子商务框架，并协调有关税收优惠的地区税和法规。拟议的立法预计将在2020年的某个时候通过立法机关。

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    《Country Commerce: Indonesia》 |2020年第1期|43-52|共10页
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  • 正文语种 英语
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