For those who intend to employ
expats in personnel and human resources affairs
or the expat her/him self
should consider the decree of man
power minister no 40 year 2012. This decree has restricted some specific
positions to be served by expats, .Please
check list below
See the link below for the full version of the decree.
https://www.scribd.com/document/359491613/KEPMEN40-TAHUN-2012-1
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The restricted and non restricted positions for expat in of Indonesia (part II)
The non restricted positions for expat in educational service industry of Indonesia (part I)
TheThe government of Indonesia by the decree of Man power minister number;
462 year 2012, has determine the non restricted positions for
expat in educational service.There for,the non restricted position can be served by expat and obligatation to
make IMTA is inherent .Please see the pdf. below
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Company establishment service Part I
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The negative and open business lists of indonesia
This president regulation is classifying the negative and open business lists for indonesian and foreigner. The negative lists mostly classified by the hazard impact of business to national security and interest while the open lists ,it`s not only considering the hazard impact and national security but the local and small business interest as well. and the foreign investment must not compete to small local business and cannot do the small scale retail.
please check the link above for the lists
https://www.scribd.com/document/358753973/Regulation-of-the-President-of-the-Republic-of-Indonesia-Number-44-Year-2016-Compressed-Min-1#from_embed
please check the link above for the lists
https://www.scribd.com/document/358753973/Regulation-of-the-President-of-the-Republic-of-Indonesia-Number-44-Year-2016-Compressed-Min-1#from_embed
Expatriate taxation part I. (Income tax)
Expatriates working and
living in Indonesia might be wondering about their self regarding the taxation
Indonesia do they have to participate?. How to participate in the taxation program if they are obligate to?
According to the laws
Be present more than
183 days during one year in Indonesia –
knowing this 12 month
period is not necessarily the calendar year. Indeed, anyone who has spent that
length of time in the country, regardless of the type of visa they are using to
visit the country, will be considered as a tax resident in Indonesia
Reside in Indonesia
and intend to remain
there – a foreign
individual working in Indonesia might be considered as a resident even though
they have spent less than 183 days in the country. For instance this would be
the case if he moved with his family to Indonesia and that it was clear enough
that he intended to stay in Indonesia for a reasonable length of time.
Thus, the key criteria to determine
whether or not an individual must be considered as a Indonesian tax resident
isn’t nationality, but rather length of stay (or intended stay).
An expatriate will be
considered as a tax resident in Indonesia until the date of final departure
from the country.
In Indonesia, according to article 4 of
chapter 3 of the Personal Income tax in its updated version of 2008, taxable
income includes:
1.
Employment income
2.
Income from the exercise of
an independent profession or business
3.
Passive income (dividends,
royalties, interest, insurance gains)
4.
Capital gains (from the
sale or transfer of property)
5.
Rents and other income from
the use of property
6. For the purposes of this article however, we will offer a focus
on taxation of employment income.
The below
tables listed the income of expatriate which included as the tax payer
Band
|
Annual Income
|
Rate
|
Tax Free
|
Up to Rp54,000,000
|
0%
|
Band I
|
Up to Rp50,000,000
|
5%
|
Band II
|
Rp50,000,000 to Rp250,000,000
|
15%
|
Band III
|
Rp250,000,000 to Rp500,000,000
|
25%
|
Band IV
|
Above Rp500,000,000
|
30%
|
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The gov. Indonesia for sure doesn’t apply the dual citizenship for its citizen, except for the child who born from t...
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The The government of Indonesia by the decree of Man power minister number; 462 year 2012, has determine the non restricted posit...
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For those who intend to employ expats in personnel and human resources affairs or the expat her/him self should consid...