Kamis, 24 Juli 2014

INDONESIA BUSINESS TAXATION GUIDE


Indonesia can brag about its 2009 decent economic performance when most other countries around the world experienced severe contraction, and in spite of political turbulence that always comes with general elections, the nation can still take pride that it was by and large a peaceful democratic process. The government continues to grapple

ASPEK PERPAJAKAN ATAS USAHA EMAS PERHIASAN


Emas perhiasan adalah perhiasan dalam bentuk apapun yang bahannya sebagian atau seluruhnya dari emas dan logam mulia lainnya yaitu perak dan platina, maupun kombinasi diantaranya, termasuk yang dilengkapi dengan batu permata dan/atau bahan lain yang melekat atau terkandung dalam emas perhiasan tersebut.

CORPORATE INCOME TAX RATES

Generally, a flat rate of 25% applies. Public companies that satisfy a minimum listing requirement of 40% and other conditions are entitled to a tax cut of 5% off the standard rate, giving them an effective tax rate of 20%. Small enterprises, i.e. corporate taxpayers with an annual turnover of not more than Rp50 billion, are entitled to a 50% discount of the standard tax rate which is imposed
proportionally on taxable income of the part of gross turnover up to Rp4.8 billion.