• Tax

    In collaboration with a leading local accountancy firm, OBG provides an overview of the tax system, including information on corporate, sales and income taxes. Other topics include repatriation of profits, capital movements, investment incentives, Customs duties and free zones.
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The government has aimed to enhance compliance of taxpayers and to expand the tax base in an effort to raise revenues. In 2017 the government’s successful tax amnesty programme ended, yielding the reporting of Rp4881trn ($368bn) worth of previously undisclosed assets, redemption money payments amounting to Rp114trn ($8.6bn) and other tax...


Special economic zones (SEZs) – known locally as Kawasan Ekonomi Khusus (KEK) – are the flagship industrial development programme of the government of Indonesia. The country is targeting 7% annual GDP growth through to 2019, and aims to reach upper-middle-income status by that year. One key factor in achieving this goal is accelerating the...


Indonesia has posted positive economic growth in the last few years, even in the face of the recent global economic slowdown. The country recorded a GDP growth rate of 5% in 2016, on par with the previous two years. Tax income is a key component to this growth, allowing the state to invest in various sectors of the economy and contribute to...

Chapter | Tax & Business from The Report: Indonesia 2018

This chapter examines Indonesia’s tax regime, focusing on its recently completed tax amnesty programme, new zone-based concessions established to attract investors, digitalisation of tax administration and other key areas.

It also contains a viewpoint from Ay Tjhing Phan, Tax Leader, PwC.

With investment in industrial zones, SEZs, infrastructure and priority industries set to increase in the coming years, Indonesia remains extremely well positioned to capitalise on its position as a regional leader.

Trinidad and Tobago is enacting sweeping changes to its tax system, with the government to establish a new revenue authority and implement a series of reforms as part of efforts to bolster state revenues and address recent fiscal imbalances.