Investor Presentaiton
B BANK INDONESIA
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BANK SENTRAL REPUBLIK INDONESIA
TAX
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III. Tax Holiday Policy
SMALL MEDIUM ENTERPRISE
Ministry of Finance of Republic of Indonesia has issued a new regulation related to
Tax Holiday policy: Minister of Finance Regulation No. 150/PMK.010/2018 on 27
November 2018. "Deduction of Corporate Income Tax is to be granted within 5-20
years period"
Base metal upstream industry (steel or non-steel) with or without its integrated derivative
Oil and natural gas refinery industry with or without its integrated derivative
Coal, natural gas, or crude oil based petrochemical industry with or without its integrated derivative
Organic-based chemical industry obtained from Agriculture, plantation, or forestry with or without its integrated derivative
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Inorganic-based chemical industry with or without its integrated derivative
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Pharmaceutical main raw materials industry with or without its integrated derivative
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Irradiation, electromedical, or electrotherapy equipment manufacturing industry
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Electronics or telematics main components manufacturing industry such as semiconductor wafer, backlight for Liquid Crystal Display
(LCD), electrical driver, or display
Machineries and machineries components manufacturing industry
Robotics components manufacturing industry to support machinery manufacturing industry
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Power plants main components machinery manufacturing industry
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Vehicles and vehicles main components manufacturing industry
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Ships main components manufacturing industry
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Trains main components manufacturing industry
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Aeroplane main components manufacturing and aerospace supporting activities industry
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Agriculture, plantation, or forestry based pulp production industry with or without its derivative
Economic Infrastructure
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Digital economy including data processing, hosting, and other related activities
North Sumatra Investment Book
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