The government imposes Article 4(2) final income tax on the incomes below because it is necessary to encourage the development of public investment and savings, simplify tax collection, reduce the administrative burden of taxpayers and the Directorate General of Taxes, equalize taxation, and provide special treatment in accordance with economic and monetary development.
Legal Basis:
Law Number 7 Year 1983 regarding Income Tax as lastly amended by Law Number 7 Year 2021 regarding Harmonization of Tax Regulations
Government Regulation Number 131 Year 2000 regarding Income Tax on Interest from Savings and Time Deposits and Discount on Bank Indonesia Certificate as lastly amended by Government Regulation Number 123 Year 2015 regarding Amendment of Government Regulation Number 131 Year 2000 regarding Income Tax on Interest from Savings and Time Deposits and Discount on Bank Indonesia Certificate
Government Regulation Number 91 Year 2021 regarding Income Tax on Interest from Bond Received or Obtained by Local Taxpayer and Permanent Establishment
Government Regulation Number 9 Year 2021 regarding Taxation Treatment to Support Ease of Doing Business
Government Regulation Number 27 Year 2008 regarding Income Tax on Treasury Bills Discount
Government Regulation Number 15 Year 2009 regarding Income Tax on Interest from Savings Paid by Cooperative to Its Individual Members
Government Regulation Number 132 Year 2000 regarding Income Tax on Lottery Prizes
Government Regulation Number 41 Year 1994 regarding Income Tax on Income from Sales of Shares Transaction in Exchange as lastly amended by Government Regulation Number 14 Year 1997 regarding Amendment of Government Regulation Number 41 Year 1994 regarding Income Tax on Income from Sales of Shares Transaction in Exchange
Government Regulation Number 4 Year 1995 regarding Income Tax on Income of Venture Company from Sales or Transfer of Shares
Government Regulation Number 34 Year 2016 regarding Income Tax on Income from Transfer of Land and/or Building Rights, and Sale and Purchase Binding Agreement on Land and/or Building along with Its Amendment
Government Regulation Number 34 Year 2017 regarding Income Tax on Income from Rental of Land and/or Building
Government Regulation Number 40 Year 2016 regarding Income Tax on Income from Transfer of Real Estate under a Certain Collective Investment Contract Scheme
Government Regulation Number 51 Year 2008 regarding Income Tax on Income from Construction Services as lastly amended by Government Regulation Number 40 Year 2009 regarding Amendment of Government Regulation Number 51 Year 2008 regarding Income Tax on Income from Construction Services
Government Regulation Number 9 Year 2022 concerning the Second Amendment to Government Regulation Number 51 Year 2008 concerning Income Tax on Income from Construction Services Business
Government Regulation Number 23 Year 2018 regarding Income Tax on Business Income Received or Obtained by Taxpayer with Certain Revenue
Contact Us
Marketing Communications at MIB
📧 marketing.communications@mib.group
📞 +6281911880099
MIB is a group of certified and registered professionals in Indonesia, where each member has a unique set of skills and expertise. Each member is independent, compliant with our standards, and responsible for the works and services provided to the clients.