Tax Update

Tax Update August 2018

The Tax Update August 2018 provides the list of countries having Qualifying Competent Authority Agreement (QCAA) for the exchange of Country by Country Report (CbCR) with Indonesia.

Transfer Pricing Guide Vol. 2 – July 2018

We will regularly publish the Transfer Pricing Guide to provide brief explanation on the transfer pricing rules in Indonesia. In this publication, the Transfer Pricing Guide consist of: Functional Analysis Comparability Factors Business Classification

Tax Update June 2018

The Tax Update June 2018 covers the implementing regulation from Foreign Investment Capital Board (Badan Koordinasi Penanaman Modal / BKPM) for the Corporate Income Tax reduction facility (tax holiday) on certain pioneer industries.

Transfer Pricing Guide Vol. 1 – May 2018

We will regularly publish the Transfer Pricing Guide to provide brief explanation on the transfer pricing rules in Indonesia. In this publication, the Transfer Pricing Guide consist of: Transfer Pricing Definition Arm’s Length Definition Transfer Pricing Methods

Tax Update April 2018

The Tax Update April 2018 covers several new tax regulations as follows: Corporate Income Tax reduction facility (tax holiday) Announcement of list of countries having Quality Competent Authority Agreement (QCAA) for the purpose of Country by Country Reports (CbCR) with Indonesia The accelerated restitution for taxpayer who meets specific criteria