2017印度尼西亚商税指南（英文版）

报告摘要

Summary of Deloitte's Taxation and Investment in Indonesia 2017

1.0 Investment Climate

Core Content

Indonesia is a constitutional democracy with a well-balanced economy, where all major sectors play a role. Agriculture has historically been the dominant sector, while the mining, oil and gas, and manufacturing industries are significant contributors to the economy. The country is a founding member of ASEAN and has signed several free trade agreements.

Key Points

Business Environment: Governed by a president and vice president elected for five-year terms. The legislative body includes two houses: the House of Representatives and the House of Regional Representatives.
Currency: The official currency is the Indonesian Rupiah (IDR).
Foreign Investment: Divided into direct and indirect investment. Direct investment requires a business license from the Investment Coordinating Board (BKPM), while indirect investment involves portfolio investments.
Tax Incentives:
- Corporate Tax Benefits: Available for investments in high-priority sectors, including reductions in net income, accelerated depreciation, extended tax loss carryforwards, and reduced withholding tax on dividends.
- Tax Holidays: Offered for new investments in specified sectors, with tax reductions ranging from 10% to 100% for a minimum investment of IDR 1 trillion, or up to 50% for certain sectors with a minimum investment of IDR 500 billion. The tax holiday period ranges from 5 to 15 years, potentially extended to 20 years.
Exchange Controls: IDR is freely convertible, but transfers of more than IDR 100 million or USD 100,000 require approval from Bank Indonesia. Financial institutions must report monthly on foreign exchange transactions.

2.0 Setting Up a Business

Core Content

Establishing a business in Indonesia involves specific legal and regulatory requirements, with foreign investors typically required to form a limited liability company (PT).

Key Points

Principal Forms of Business Entities:
- PMA (Foreign Investment Company): Requires a business license from BKPM, with at least 25% of the capital issued and paid-up.
- PMDN (Domestic Investment Company): No foreign capital involved.
Requirements for PMA Companies:
- Minimum authorized capital of IDR 10 billion.
- Minimum paid-in capital of IDR 10 million.
- Shareholders must be at least two, with minimum ownership of 1% for foreign and 5% for local shareholders.
- Board of directors and commissioners are mandatory, with specific numbers required for different company types.
Representative Offices: Permitted for foreign companies, but limited in activities and require BKPM approval.
Formalities:
- Articles of association must be drafted by a notary and approved by the Ministry of Justice.
- Company books must be kept in IDR, with exceptions for those approved by the Ministry of Finance.
- Annual reports must be submitted to shareholders within six months of the financial year end.

3.0 Business Taxation

Core Content

Indonesia imposes several taxes on businesses, including corporate income tax, branch profits tax, and various indirect taxes. Tax incentives and relief mechanisms are available for qualifying entities.

Key Points

Tax Rate Overview:
- Corporate Income Tax: 25% for resident companies.
- Branch Profits Tax: 20% (or lower under tax treaties) on net after-tax profits of permanent establishments (PEs).
- Withholding Tax: Varies by type of income (e.g., 20% on dividends, 15% on interest for residents).
- Small-Scale Entrepreneurs: Subject to a 1% tax on gross revenue if it does not exceed IDR 4.8 billion.
Taxable Income and Deductions:
- Taxable net income is calculated as assessable income minus tax-deductible expenses.
- Exempt income includes contributions to capital, dividends from domestic companies (with 25% ownership), and certain investment fund income.
Other Taxes:
- Land and Building Tax: 0.3% to 0.5%.
- Transfer Tax: 0.1% for listed shares, 5% for non-listed shares by nonresidents, and 0% to 2.5% for land and buildings.
- Stamp Duty: IDR 3,000 or IDR 6,000.
- VAT: 10% on most goods and services.

4.0 Withholding Taxes

Withholding taxes apply to various types of income, including dividends, interest, and royalties. Rates vary based on residency and type of income.

Key Points

Dividends: 20% for nonresidents, 10% or 15% for residents (depending on the type of company).
Interest: 20% for nonresidents, 15% or 20% for residents.
Royalties: 20% for nonresidents, 15% for residents.
Branch Profits Tax: 20% on net after-tax profits of PEs, potentially reduced under tax treaties.
Wage Tax/Social Security Contributions: 10.24% to 11.74% for employers, subject to salary caps.

5.0 Indirect Taxes

Indonesia has a range of indirect taxes, including VAT, customs duties, and environmental taxes.

Key Points

VAT: 10% on most goods and services.
Customs and Excise Duties: Applied to imports and specific goods.
Environmental Taxes: Intended to promote sustainability and environmental protection.
Other Indirect Taxes: Include capital tax (not applicable), real estate tax, stamp duty, and transfer tax.

6.0 Taxes on Individuals

Individuals in Indonesia are subject to various taxes, including income tax, inheritance tax, and gift tax.

Key Points

Residence: Determined based on the location of effective management or domicile.
Taxable Income and Rates:
- Income tax rates vary based on income level and type.
- Inheritance and gift tax applies to transfers of assets, with rates dependent on the relationship between the parties.
Compliance: Requires proper record-keeping and adherence to tax regulations, with penalties for non-compliance.

7.0 Labor Environment

Core Content

Indonesia has a structured labor environment with specific regulations on employee rights, wages, and foreign employment.

Key Points

Employee Rights and Remuneration: Employees are entitled to certain rights and benefits, with clear rules on wages and termination.
Termination: Must be in accordance with labor laws, with protections for employees.
Foreign Employment: Permitted in certain sectors, subject to specific regulations and approvals.