Indonèsia: Entorn econòmic
Excise duties are levied primarily on alcohol and tobacco.
In addition to VAT, some goods (e.g. certain household appliances, sports equipment, motor vehicles and luxury residences) are subject to a luxury goods tax upon import or delivery by the manufacturer to another party at rates ranging from 10% to 95%.
A stamp duty of IDR 10,000 is levied on certain documents.
Various regional taxes may apply, including
Land and building tax is payable annually on land, buildings and permanent structures, at a rate of maximum 0.5% of the estimated sales value of the property determined by the relevant authority.
A transfer of land and buildings will cause income tax on the deemed gain on the transfer/sale to be charged to the transferor/seller. The tax is set at 2.5% of the higher of the gross transfer value or the government-determined value. Similarly, the acquirer is subject to a 5% duty of the greater of the transaction value or the government-determined value (for rights to land or a building with a value greater than IDR 60 million).
A 0.1% withholding tax applies to the transaction value of shares sold on the Indonesian stock exchange; a 0.5% tax applies to the share value of founders' shares at IPO; a 5% withholding tax applies to the transfer value of shares of an unlisted resident company by a foreign shareholder when they are transferred.
Employers must ensure their employees are covered by the workers' social security program managed by Badan Penyelenggara Jaminan Sosial (BPJS). Employees' contributions are deducted from their payroll. Employer contributions are 0.24%-1.74% for work accident protection, 0.3% for death insurance, 3.7% for old age savings, and 2% (subject to a salary cap) for the pension plan. The employer's contribution to the healthcare scheme is 4% (subject to a salary cap). Expatriates are not required to contribute to the pension plan.
Stamp duty of IDR 10,000 is levied on certain documents.
A corporate taxpayer may be subject to various regional taxes and retributions. The rates range from 0.2% to 75% of a wide number of reference values determined by the relevant regional governments. The following are regional taxes that may apply:
Indonesia | East Asia & Pacific | United States | Germany | |
Number of Payments of Taxes per Year | 26.0 | 23.4 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 191.0 | 195.1 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 30.1 | 33.8 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Pajak penghasilan (individual income tax) | Progressive rate from 5% to 30% |
From IDR 0 to 60,000,000 | 5% |
From IDR 60,000,001 to 250,000,000 | 15% |
From IDR 250,000,001 to 500,000,000 | 25% |
From IDR 500,000,000 to 5 billion | 30% |
Over IDR 5 billion | 35% |
Income earned or received by a resident individual doing business below IDR 4.8 billion | 0.5% final tax |
Tax on severance payments | Progressive rate from 0% to 25% |
From IDR 0 to 50,000,000 | 0% |
From IDR 50,000,001 to 100,000,000 | 5% |
From IDR 100,000,001 to 500,000,000 | 15% |
Over IDR 500,000,001 | 25% |
Tax on lump-sum pension payments | |
From IDR 0 to 50,000,000 | 0% |
Over IDR 50,000,001 | 5% |
Individuals carrying on a business may deduct expenses from business income. Losses can generally be carried forward for five years.
Special withholding tax rates apply under international tax agreements signed by Indonesia.
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Actualitzacions: November 2024