Investor Presentaiton
Tax Incentives and Reform
Lower
Tax Rate for the
Corporate
Income Tax
Law No. 2/2020, PERPPU 1/2020,
25%
<2020
Rp
22%
2020-2021
Investment Facilities through OSS System
Tax Holiday and Mini Tax Holiday
Corporate income tax exemption of 50-100% for 5-20 years
for investments in pioneer industries.
Tax Allowance
Income deduction before corporate income tax of 30%-TA
(or 60%-IA for labor-intensive industries) of the investment
value for 6 years for investments in certain business fields
and/or areas.
PP 30/2020
Other improvements:
1.
E-filing for CIT, VAT, worker
income tax (payroll)
2.
Faster VAT Restitution
Source: Ministry of Investment (BKPM)
Import Duty Facility
Import duty exemption incentives for imports of machinery
as well as goods and materials for industry and service
industries.
20%
2022 dst
Investment Facility in SEZ
Tax Holiday for Main Activities, Tax Allowance for Other
Activities, for investors investing in Special Economic Zones.
*
Import Duty, Excise and Tax facilities related to Import do not go
through OSS.
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