Indonesia Tax

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Stretching over 17,500 islands and home to around 245m people, Indonesia is a vast, diverse nation with a rapidly growing economy, extensive natural resources and a range of sectors ripe for investment. By far the largest country in ASEAN in terms of both population and area, Indonesia is responsible for one-third of the 10-nation bloc’s total GDP. 

Chapter | Tax from The Report: Indonesia 2013

The Indonesia tax system continues to evolve, but, for several years, has been mainly based on three primary tax laws – the General Tax Provisions and Procedures Law, the Income Tax Law, and Luxury Sales Tax Law. These tax laws are routinely amended to accommodate the rapidly changing business environment and to support the government objectives of improving the investment climate while...

The Indonesian tax system is mainly based on three tax laws – the General Tax Provisions and Procedures Law, the Income Tax Law, and the Value-Added Tax (VAT) and Luxury Sales Tax (LST) Law. The tax reforms, which started in 2008, covering amendments of the above laws, were completed in 2010. Subsequent to the commencement of the new laws, the...

Indonesia, with an average GDP growth of around 5-6% per annum during the past three years, has emerged as one of world’s potential economic powerhouses. As a member of the G20, Indonesia is already in the process of transforming into one of the developed nations. This fourth-most-populous country in the world has most of the requirements to reach a...

The need to sustain economic growth and further improve living standards in a resource-constrained environment is the key challenge facing the world in the next few decades. Resource-rich countries such as Indonesia will face specific challenges to reconcile required changes in land-use and energy intensity, while maintaining economic growth,...

Chapter | Tax from The Report: Indonesia 2012

In conjunction with PricewaterhouseCoopers, OBG explores the taxation system. This chapter includes a viewpoint from Irhoan Tanudiredja, Senior Partner, PricewaterhouseCoopers.

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