Investor Presentaiton
4. VOLUNTARY DISCLOSURE PROGRAM (Illustration)
POLICY I
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Mr. A participated in the 2015 Tax Amnesty program. However, he did not disclose a house with a
value as of 31 December 2015 of Rp2 billion. Therefore, Mr. A participated in the Voluntary
Disclosure Program to avoid sanctions under the Tax Amnesty Law.
Mr. A intends to only declare the domestic assets without investing in SBN/downstream/renewable
energy, so Mr. A pays Final Income Tax at a rate of 8% of Rp160 million (8% x Rp2 billion)
POLICY II
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Mr. B owns 2 houses and a bank account in Indonesia, obtained from 2016 to 2020. The 2 houses
have been reported in the 2020 Annual tax return, worth Rp3 billion, but a bank account worth Rp1
billion has not been reported in the 2020 Annual SPT.
Mr. B will participate in the Voluntary Disclosure Program and intends to invest his money in SBN, so
Mr. B pays Final Income Tax at a rate of 12% of Rp120 million (12% x Rp1 billion).
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